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A&"+ NiWurfelling,lkkuneWaendurgreiWslatolls.  '",    y Tollurskallkka,fallaniWureWaendurgreiWasteftirfaranditilvikum,aWuppfylltum '#- YeimskilyrWumsemtilgreinderu: (z$. ! ! (e00 "A0J"  A0Jn y2e  1  .3  Ԉ0    0samrmiviWkvWifrverslunar-ogmillirkjasamningumsem0slander&  aWiliaW,fr ( YeimtmaerviWkomandisam'(oningurhefurWlastgildiaWYver0slandvarWar.A0Jnn݌   Ќ   y 0   e   & a TollarvrursemupprunnareruftkustuYr;unarrkjumheims,samkvmt  skilgreiningunefndarSameinuWuYj;Wannaumframtak,auWveldunviWskiptaog a Yr;unarml(U'apNCTAD/CommitteeonEnterprise,BusinessFacilitationand T, Development),skulufallaniWurtilsamrmisviWniWurfellingutollavrumsem  upprunnareruEvr;pskaefnahagssvWinusamkvmtkvWumsamningsinsum  Evr;pskaefnahagssvWiW.    "A0J"  A0JFs y2e  2  .3  Ԉ0    Vegnatmabundinsinnflutningseftirfaranditilvikum:A0JFsss݌ X   Ќ  "C"  CYt0 y 0y y e2e  a  .3  Ԉ0    AfvrumsemsendarerutillandsinstilsUningareWaflutningsumstundarsakir,enda K #  verWiYrekkinUttartilannars.Jafnframtafvlum,tkjumogWrumhldumsem    erusendtillandsinstilreynsluumstuttantma.CYtt݌     Ќ  "C"  Cqv0 y 0y y e2e  b  .3  Ԉ0    Aftkjum,verkfrumogWrumbnaWisemvsindamenn,vsindaleiWangrar,   listamenn,verktakar,bjrgunarleiWangrarogaWrirslkirhafameWferWisfrtlndum wO  tilafnotahrviWathuganirsnar,ranns;knirogstarfsemi.Cqvv݌B    Ќ  "C"  Cx0 y 0y y e2e  c  .3  Ԉ0    AfvrumsemerusendartmabundiWhingaWtillandstilviWgerWareWaannarrar    aWvinnslu.Cxx݌    Ќ  "C"  Cz0 y 0y y e2e  d  .3  Ԉ0    AfvrumsemfluttarerutmabundiWhingaWtillandstilaWframgetifariWYeim {  ngilegaWvinnslatilaWforWaYeimfrrUrnuneWaWrumskemmdum.CzCz݌nF   Ќ  "C"  C{0 y 0y y e2e  e  .3  Ԉ0    AftkjumogWrumbnaWisemflutturertmabundiWhingaWtillandsvegna 9 fundahalda,rWstefnaeWahtWahalda.C{|݌   Ќ   y 0   e   RWherrageturmeWreglugerWkveWiWumYannhmarkstmasemtollfrjls  innflutningursamkvmtYessumtluliWtekurtil,Y;aldreilengurent;lfmnuWi. r RWherrageturjafnframtreglugerWafmarkaWnnarYrvrursemkvWiWtekurtil.e=   "A0J"  A0J# y2e  3  .3  Ԉ0    AflandbnaWarvrumsemberamagntoll(A1-tollur)samkvmtviWaukaIviWlgYessi 0 ogsendarerutmabundiWhingaWtillandstilaWvinnslusamkvmtnnariskilyrWum  YessatluliWar.VrurnarskuluendursendarrlandiaWlokinniaWvinnslueigisWaren  sexmnuWumeftirkomudagflutningsfarstillandsins.A0J#P݌i   Ќ   y 0   e   LandbnaWarrWherrageturveittlgaWilum,semstundaumfangsmiklafullvinnslu \4 atvinnuskyniinnfluttumlandbnaWarvrumtilendurtflutnings,heimildtil ' tmabundinsinnflutningslandbnaWarvarasamkvmtYessumtluliW.    y 0   e   VerWivaraekkifluttrlandiinnantmafrestsskv.1.mgr.YessatluliWarskal  innflytjandigreiWatollafvrunnieinsogmlterfyrirumviWaukaIviWlgYessi.`     y 0   e   LeyfishafiskalgreiWakostnaWviWtolleftirlitmeWvrumsemfluttarerutmabundiW S+! tillandsinssamkvmtYessumtluliW."    y 0   e   LandbnaWarrWherraskalafturkallaheimildskv.2.mgr.YessatluliWarfari # leyfishafiekkiaWfyrirmlumumframkvmdina. $    y 0   e   LandbnaWarrWherraskalmeWreglugerWkveWannarumskilyrWitmabundins !W% innflutningstilaWvinnslusamkvmtYessumtluliW,m.a.umYaWhverjirgetis;ttum J""& undanYgu,aWgreininguinnfluttshrefnistilvinnslufullunninnavarafyrir #' innanlandsmarkaWogtiltflutnings,nUtingarhlutfallhrefnisviWvinnslu, #( lgmarkskrfurumb;khaldleyfishafaogupplUsingagjfleyfishafatil $ ) landbnaWarrWherraogtollyfirvalda.Hann&  geturgertYaWaWskilyrWilkkunareWa v%N!* niWurfellingaraWlgWsframfullngjanditryggingfyrirgreiWsluaWflutningsgjalda.'v%A&"+   "A0J"  A0Jt y2e  4  .3  Ԉ0    AfbifreiWum,bifhj;lumogtengivgnumsemskrWireruerlendisogfluttirtillandsins  '", afmnnumsemhafahaftbsetuerlendis.UndanYgaYessigildireinnmnuWfrkomu '#- kutkistillandsins.A0Jt݌(z$.   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S+!  y KominUvarastaWvrusemsenderutantilviWgerWarskalgreiWaafhennitolleftir " tollskr. #  y XrttfyrirkvWi2.mgr.skulunotaWirhlutarvru,semkomastaWsamskonarhluta,  $ semsendirhafaveriWtilviWgerWarYj;nustumiWstWvarerlendis,tollafgreiddirmeWYeim !W% httiaWtollursreiknaWurafYj;nustugjaldisamkvmtreikningihinnarerlendu J""& Yj;nustumiWstWvar,endakomiYarframheitiogtegundarnmerhlutar,hannflokkistsama #' tollskrrnmer,hafisamskonarviWskiptalegtgildiogbiyfirsmutknilegumeiginleikum #( ogshlutursemsendurvartilviWgerWar,aukYesssemgttskalaWWruleytikvWa1. $ ) mgr. v%N!*   A&"+   &   10.gr. ( VarasendtiltlandatilviWgerWarbyrgWartma.     y VarasembyrgWartmaersendutantilviWgerWarvegnagallaskalviWinnflutning  undanYegintolli,endasuaWmatitollstj;rafrWarfullngjandisnnurfyriraWviWgerWin a sviWkomandiaWkostnaWarlausuogbyrgW'(innifalinupphaflegutollverWivrunnar. T,  y & a kveWierlendurseljandigallaWrarvruaWafhendanUjavrustaWYessaWframkvma  viWgerWgallaWrivruskaltollurfallaniWurafhinninUjuvruaWuppfylltumeftirtldum  skilyrWum:'a   ! ! (u80"A0J"  A0J y2u  1  .3  Ԉ0    HingallaWavaraskalverabyrgWsamkvmtlgbundinnieWasamningsbundinni  X skylduseljandaYeimtmasemhnersendutaneWahennifargaWundirtolleftirliti. K #  EkkiskalfargagallaWrivrufyrrenaWfenginniskriflegristaWfestinguseljandaumaW    hannmuniafhendanUjavrustaWYeirrarglluWuog;skiekkieftiraWfhinaglluWu    vruhendur.A0Jʿ݌    Ќ  "A0J"  A0Ja y2u  2  .3  Ԉ0    SeljandistaWfestiaWvruskiptifariframvegnalgbundinnareWasamningsbundinnar wO  byrgWarsinnargallaoghannkj;siaWsendanUjavrustaWYeirrarglluWu,kaupanda B  aWkostnaWarlausu,byrgWartma.A0Ja݌     Ќ  "A0J"  A0J\ y2u  3  .3  Ԉ0    NUvaraflokkistsamatollskrrnmeroghingallaWavarasemhnkemurstaWinn   fyrir,hafisamaviWskiptalegtgildiogbiyfirsmutknilegueiginleikumoghin {  gallaWavarahafWiviWinnflutning.A0J\݌nF   Ќ   y Tollstj;rigeturheimilaWinnflutningvruskv.2.mgr.,ngreiWsluaWflutningsgjalda,Wur 9 enhingallaWavarahefurveriWfluttrlandieWahennifargaWundirtolleftirliti,sbr.1.tlul.  2.mgr.,aWYvtilskilduaWinnflytjandileggiframfjrtryggingutilgreiWsluaWflutningsgjalda  ogkostnaWar,sbr.36.gr.laganna.HingallaWavaraskalfluttrlandieWahennifargaWundir r tolleftirlitiinnan60dagafrtollafgreiWsluvrusemkemurstaWgallaWrarvru.AWWrum e= kostiskalgengiWaWfjrtryggingu. 0   11.gr.     y RWherrageturmeWreglugerWkveWiWnnarumskilyrWiniWurfellingareWaendurgreiWslu i tollsskv.9.og10.gr.lagaYessara. \4   12.gr.  Tollkv;tarsemlandbnaWarrWherrathlutar.     y 0viWaukumIIIAogBerutilgreindirtollkv;tarsamkvmtskuldbindingum0slands `  samningnumumstofnunAlYj;WaviWskiptastofnunarinnarvegnainnflutningsYvmagnisem S+! tilgreinterfyrirhvertranna1995tilogmeW2000.UmthlutunYeirraferskv.65.gr.laga " umframleiWslu,verWlagninguogslubvrum.TollurYrvrur,semfluttareruinn # samkvmttollkv;tumviWaukaIIIA,skalvera32%afgrunntaxtaviWkomandivruliWareins  $ oghannertilgreindurviWaukaIIAmeWlgumYessum. !W%  y TollurYrvrur,semfluttareruinnsamkvmttollkv;tumviWaukaIIIB,skalvera J""& 30%enY;eigihrrienviWaukanumgreinir.ViWinnflutningf;Wurvrumoghrefnum #' Yr10.,11.,12.,17.og23.kaflatollskrrskuluY;gildaYeirtolltaxtarsemtilgreindireru #( tollskrviWaukaI. $ )  y 0viWaukumIVAogBerutilgreindirtollkv;tarsemlandbnaWarrWherrathlutarskv.65. v%N!* gr.AlagaumframleiWslu,verWlagninguogslubvrum.LandbnaWarrWherraerheimilt A&"+ aWkveWameWreglugerWaWtollurYrvrursemfluttareruinnsamkvmttollkv;tumsem  '", tilgreindireruviWaukumIVAogBskulivera0,10,20,30,40,50,60,70,80eWa90 '#- hundraWshlutarafYeimverW-og/eWamagntollisemlagWurerviWkomandivruliWeinsog (z$. hannertilgreindurtollskreWa32%afgrunntaxtaviWkomandivruliWareinsoghanner ( tilgreindurviWaukaIIAmeWlgumYessum.kvrWunlandbnaWarrWherraumlkkun  tollssamrmiviWframangreindahundraWshlutaverW-og/eWamagntollsskalrWastafYv  hvortngilegtframboWafviWkomandivruhfileguverWiertilstaWar a innanlandsmarkaWi.HundraWshlutartollshverrarvruskuluverahrrieftirYvsemframboW T, innlendriframleiWsluermeiraenlkkaaWsamamarkieftirYvsemframboWinnlendri  framleiWsluminnkar.LandbnaWarrWherraskalviWkvrWunumhundraWshlutatollsleitast  viWaWjafnrWirkimilliinnlendraroginnfluttrarframleiWslusamkeppnislegutilliti.     13.gr. K #  Tollkv;tarsemfjrmlarWherrathlutar.       y FjrmlarWherrathlutartollkv;tumvegnainnflutningssamkvmtmillirkja-og    alYj;WasamningumaWYvleytisemvrurfallaekkiundirviWaukaIIIA,IIIB,IVAeWaIVB   viWlgYessi. wO   y FjrmlarWherraerheimiltaWfelanefndskv.87.gr.lagaumframleiWslu,verWlagningu B  ogslubvrumaWgeratillguumthlutuntollkv;taskv.1.mgr.     y Bthlutuntollkv;taskal,eftirYvsemviWgeturtt,verasamrmiviWsamninginnum   mlsmeWferWviWveitinguinnflutningsleyfasembirturer1.viWaukaAviWsamninginnum {  stofnunAlYj;WaviWskiptastofnunarinnar. nF  y HeimilteraWskiptatollkv;tumuppeiningar.Tollkv;tumskalthlutaWtilkveWinstma, 9 alltaWeinurisenn.Beristums;knirummeiriinnflutningennemurtollkv;tavrunnarskal  heimiltaW:  ! ! (88"A0J"  A0J y2  1  .3  Ԉ0    ltahlutkestirWathlutuneWaA0J݌r   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    miWathlutuntollkv;taviWhlutfallinnflutningsviWkomandiumskjandamiWaWviW e= heildarinnflutningallraumskjendaafviWkomandivrutegundnstliWnuri.A0J݌0   Ќ   y Endurthlutamtollkv;tumsemekkierunUttirinnanYessfrestssemtilgreindurerviW  thlutunkv;tans.HeimilterstaWthlutunartollkv;taaWveitaalmennaheimildtil  innflutningsYeimtollumsemumtollkv;tanagilda. i  y UmviWurlgviWmisnotkuntollkv;taYvskyniaWfvilnuntollieWaskttumviW \4 innflutningvrumsemekkifallaundirtollkv;tannskalfaraskv.XXII.kafla.Heimilter ' aWsynjaYeimumthlutuntollkv;tasemgersthefursekurummisnotkun.   y FjrmlarWherraskalreglugerWkveWannarumthlutuntollkv;tasamkvmtYessari  greinYarsemm.a.komiframthlutunarkv;ti,innflutningstmabil,tollataxtarogaWrir `  skilmlarsemuminnflutninginnskulugilda. S+!   V.KAFLI #  TollverWogtollverWskvrWun.   $ 14.gr. !W% TollverW. J""&    y TollverWinnfluttravaraerviWskiptaverWiW,Y.e.YaWverWsemraunverulegaergreitteWa #' greiWaberfyrirvrurnarviWsluYeirratiltflutningstillandsinsmeWYeimleiWrttingum #( semleiWirafkvWum15.gr.,aWuppfylltumeftirtldumskilyrWum: $ ) ! ! (08"A0J"  A0J\ y2  1  .3  Ԉ0    KaupandasuengartakmarkanirsettarumrWstfuneWanotkunvaranna,aWraren v%N!* takmarkanirsemA0J\݌A&"+   Ќ  "C"  C0 y 0y y e2  a  .3  Ԉ0    settarerueWakrafistverWurmeWlgumeWaafopinberumstj;rnvldumhrlandi,C݌ '",   Ќ  "C"  C0 y 0y y e2  b  .3  Ԉ0    takmarkaYaulandfrWilegumrkYarsemendurseljamvrurnareWaCF݌'#-   Ќ  "C"  Ck0 y 0y y e2  c  .3  Ԉ0    hafaekkiveruleghrifverWmtivaranna.Ck݌(z$.   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    SalaneWaverWiWsekkihWeinhverjumskilyrWumeWaskilmlumsemekkierhgtaW ( kvarWaverWfyrirmeWtillititilYeirravarasemveriWeraWvirWa.A0J݌   Ќ  "A0J"  A0JP y2  3  .3  Ԉ0    &  Enginnhlutig;WaafsWarislu,rWstfuneWanotkunvarannaafhlfukaupandarenni  beinteWa;beinttilseljanda,nemaunntsaWgeraviWeigandileiWrttingarsamrmi a viWkvWi15.gr.A0JP}݌T,   Ќ  "A0J"  A0JE y2  4  .3  Ԉ0    Kaupandiogseljandisu;hWirhvorWrumeWasuYeirhvorWrumhWirYs  viWskiptaverWiWnothfttollalegutillitisamkvmtnnarireglumsettumskv.16.gr.A0JEr݌   Ќ   y SamkvmtlgumYessumskalYvaWeinsteljaaWila,pers;nureWalgaWil'a,hWahvor   WrumaWeftirtalinskilyrWisuuppfyllt:  X ! ! (80"A0J"  A0J y2  1  .3  Ԉ0    XeirsuyfirmenneWastj;rnendurfyrirtkjahvorannars.A0J݌K #    Ќ  "A0J"  A0J y2  2  .3  Ԉ0    Xeirsulagalegumskilningisameigendurfyrirtkis.A0J݌     Ќ  "A0J"  A0J y2  3  .3  Ԉ0    XeirsuvinnuveitandiogstarfsmaWurhans.A0J݌     Ќ  "A0J"  A0J y2  4  .3  Ԉ0    EinhveraWilibeinteWa;beinteigi,stj;rnieWahafiumrWyfirfimmhundraWshlutumeWa   meiraafatkvWisrttieWahlutabrfumhjYeimbWum.A0J݌wO    Ќ  "A0J"  A0Jh y2  5  .3  Ԉ0    AnnarYeirrastj;rnibeinteWa;beinthinum.A0Jh݌B    Ќ  "A0J"  A0J| y2  6  .3  Ԉ0    XriWjiaWilistj;rnibeinteWa;beintbWum.A0J|݌     Ќ  "A0J"  A0J y2  7  .3  Ԉ0    BWirsamanstj;rnibeinteWa;beintYriWjaaWila.A0J݌    Ќ  "A0J"  A0J y2  8  .3  Ԉ0    Xeirsusmufjlskyldu.A0J݌{    Ќ   y AWilar,pers;nureWalgaWilar,semeruviWskiptasambandihvorviWannanYannigaW nF annarereinkaumboWsmaWur,einkadreifingaraWilieWasrleyfishafihinsaWilanshvaWamynd 9 semer,skulutaldirverahWirhvorWrum.    15.gr. r TollverWskvrWun. e=    y ViWkvrWuntollverWssamkvmtkvWum14.gr.skalbtaeftirtlduviWYaWverWsem 0 raunverulegaergreitteWagreiWaberfyrirhinarinnfluttuvrur:  ! ! !(U08"A0J"  A0J y2U  1  .3  Ԉ0    Eftirtldu,aWsvomikluleytisemYaWerboriWafkaupandaenerekkiinnifaliWYv  verWisemraunverulegaergreitteWagreiWaberfyrirvrurnar:A0J.݌i   Ќ  "C"  C0 y 0y y e2U  a  .3  Ԉ0    UmboWslaunumogmiWlaraY;knun,Y;ekkikaupumboWslaunum.C݌\4   Ќ  "C"  C0 y 0y y e2U  b  .3  Ԉ0    GmakostnaWisemtollalegutillititilheyrirvrunum.C!݌'   Ќ  "C"  C20 y 0y y e2U  c  .3  Ԉ0    PkkunarkostnaWi,bWifyrirvinnuogefni.C2_݌   Ќ  "A0J"  A0Jg y2U  2  .3  Ԉ0    ViWeigandihlutaafverWmtieftirtalinnavaraogYj;nustu,semltinerbeinteWa;beint  tafkaupandangreiWslueWalkkuWuverWi,tilnotkunarsambandiviWframleiWslu `  ogsluhinnainnfluttuvaratiltflutningsaWsvomikluleytisemslktverWmtierekki S+! innifaliWYvverWisemraunverulegaergreitteWagreiWaber:A0Jg݌"   Ќ  "C"  C0 y 0y y e2U  a  .3  Ԉ0    Efnivara,hluta,partaogYesshttarsemnotaWhefurveriWhinarinnfluttuvrur.C5݌#   Ќ  "C"  Ci0 y 0y y e2U  b  .3  Ԉ0    Verkfra,forma,m;taogYesshttarsemnotaWhefurveriWviWframleiWsluhinna  $ innfluttuvara.Ci݌!W%   Ќ  "C"  C0 y 0y y e2U  c  .3  Ԉ0    EfnivarasemeyWsthafaviWframleiWsluhinnainnfluttuvara.C ݌J""&   Ќ  "C"  C= 0 y 0y y e2U  d  .3  Ԉ0    VerkfrWivinnu,Yr;unar,iWnlistar,hnnunar,tlanaoguppdrttasemunniWhefur #' veriWannarsstaWarenhrlandiognauWsynlegtertilframleiWsluhinnainnfluttu #(  vara.C= j ݌$ )   Ќ  "A0J"  A0J;  y2U  3  .3  Ԉ0    & {  Einkarttar-ogleyfisgjldum,semtengderuvrumYeimsemveriWeraWvirWaog ( kaupandiverWurbeinteWa;beintaWgreiWa,semskilyrWifyrirsluYeirra,aWsvomiklu  leytisemYessieinkarttar-ogleyfisgjlderuekkiinnifalinYvverWisemraunverulega  ergreitteWagreiWaber.XettatekurY;ekkitilYesskonargjaldasemgreidderufyrir a framleiWslurttvrunnihrlandi.A0J; h ݌T,   Ќ  "A0J"  A0JD y2U  4  .3  Ԉ0    VerWmtisrhversg;WahlutarafsWariendurslu,rWstfuneWanotumhinnainnfluttu  varasemrennurbeinteWa;beinttilseljanda.A0JDq݌   Ќ   y EftirtaliWskalinnifaliWtollverWi:   ! ! #(e80!"A0J"  A0J y2e  1  .3  Ԉ0    FlutningskostnaWurhinnainnfluttuvaratilinnflutningshafnareWainnflutningsstaWar.A0J݌ X   Ќ  "A0J"  A0J y2e  2  .3  Ԉ0    Gjldfyrirfermingu,affermingueWameWferWhinnainnfluttuvaravegnaflutningsYeirra K #  tilinnflutningshafnareWainnflutningsstaWar.A0J,݌     Ќ  "A0J"  A0J y2e  3  .3  Ԉ0    VtryggingarkostnaWur.A0J݌     Ќ   y ViWbturviWYaWverWsemraunverulegaergreitteWagreiWaberskaleinungiskvarWa   samkvmtYessarigreingrundvellihlutlgraogmlanlegraatriWa. wO   y ViWkvrWuntollverWsskalengubttviWYaWverWsemraunverulegaergreitteWagreiWa B  bernemaYaWsunntsamkvmtkvWumYessarargreinar.    '{ (   16.gr. {  ReglugerWarheimild. nF    y RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumkvrWun 9 tollverWsertakimiWafsamningnumumframkvmdVII.gr.hinsalmennasamningsumtolla  ogviWskipti1994.Reglurnarskulum.a.tilgreinahvernigtollverWskalkvarWaWYeim  tilvikumsemekkierhgtaWkvarWatollverWinnflutningsvruskv.14.gr.ogYaWsembta r skalviWtollverWsamkvmtkvWum15.gr. e=  y RWherraermeWsamahttiheimiltaWsetjareglurummatvrumtiltollverWsog 0 mlsmeWferWarreglurYegarstWaYykirtilaWdragaefasannleiksgildivrureikningsog  annarraYeirraatriWasemumrWir14.gr.ogYesssembtaskalviWtollverWsamkvmt  kvWum15.gr. i   17.gr. ' SkiptingkostnaWar.     y KostnaWi,gjldumogWrumtgjldum,sbr.15.gr.,semtilverWaYegarvrurerusendar  einufarmskrrnmerisemflokkastmismunanditollskrrnmer,skaljafnaWhlutfallslega `  niWureinstakarvrursendingumiWaWviWverWYeirrainnkaupsstaW. S+!  y Efvaraersendlengraentilfyrstutollhafnar,semunnthefWiveriWaWaffermahana,m " dragafrflutningsgjaldsaukaYannogsendingarkostnaWsemsframhaldsflutningurhefur # haftfrmeWsr,endasgerWfullngjandigreinfyrirkostnaWaraukanum.Xskalog  $ heimiltaWdragafrYannhlutaflutningsgjaldssemgreiddurervegnaslmraraWstWuviW !W% affermingueWavegnaYessaWfaraffermirfleiristWumeneinum,endasgerW J""& fullngjandigreinfyrirYeimkostnaWarauka. #' @tt&^18.gr. $ )  y SverWvara,semflokkabermismunanditollskrrnmeroggreiWaberafmismunandi v%N!* hantoll,tilgreinteinnifjrhWskalgreiWaafllumvrunumYanntollhundraWshlutasem A&"+ hvlirYeirrivrusemberhstantollnemainnflytjandiltitollyfirvldumtupplUsingar  '", semYaumetafullngjandiogbyggjamkvrWunumtollverWeinstakravarasendingu. '#-  (z$.   19.gr. ( TollafgreiWslugengi.  M! y TollafgreiWslugengiskalmiWaviWopinbertviWmiWunargengisemskrWerafSeWlabanka  0slands28.hversmnaWar.TollafgreiWslugengiYeirragjaldmiWlasemSeWlabanki0slands a tekur&  ԀekkitilopinberrarskrningarskalkvarWaWaftollstj;ranumReykjavksamadegi T, aWhfWusamrWiviWSeWlabanka0slands.'T"   y ViWtollafgreiWslusendingasrhverjumalmanaksmnuWiskalkvrWuntollverWsbyggW  tollafgreiWslugengieinsogYaWerkveWiWskv.1.mgr.28.degiundanfarandimnaWar.    y RWherraskalkveWannarumkvrWuntollafgreiWslugengissemnotaskalviW  X umreikningtollverWsvrueWahlutaYessyfirslenskarkr;nur.JafnframtskalkveWiWnnar K #  umgildistma,fresti,brWabirgWatollafgreiWslu,tollafgreiWsluYegarengrarskrningar    gengisnUturviWogannaWerlUturaWgengisviWmiWunviWtollafgreiWslu.      VI.KAFLI wO   Tollflokkun.  B  20.gr.    Tollflokkunvru.      y Inn-ogtflytjendurskulufravrutiltollflokksviWeiganditollskjlumsamkvmt {  almennumreglumumtlkuntollskrrinnarviWaukaIviWlgYessi. nF  y LeikivafiumtollflokkunvrueWa;skiinn-eWatflytjandieftirstaWfestingutollstj;ra 9 tollflokkunvrugeturhannleitaWeftirbindandilititollstj;ratollflokkunvrunnar,sbr.  21.gr.    21.gr. e= Bindandilitumtollflokkun. 0    y Ef;skaWerbindandilitsumtollflokkunvruskalsendaskriflegabeiWniYaraWltandi  tiltollstj;ransReykjavk.kvrWuntollstj;ransumbindanditollflokkunvruerbindandi  gagnvartfyrirspyrjandaogtollyfirvldum,nemahnsafturklluWaftollstj;ranumeWa i hennibreytteftirkrutilrkistollanefndar,sbr.118.gr.KomitilafturkllunarkvrWunar \4 umbindanditollflokkunvrugildirkvrWuninunsafturklluninhefurveriWtilkynnt ' litsbeiWanda.   y Tollstj;ranumerekkiskyltaWverWaviWbeiWniskv.1.mgr.efhnreynistauglj;slega  veratilefnislaus. `   y MeWbeiWniumbindandilitskulufylgjaYauggnsemerunauWsynlegtilYessaWunnt S+! saWkveWatollflokkunvru,svosemteikning,mynd,vrulUsingeWabklingur.Ef " nauWsynbertilaWmatitollstj;ransgeturhannsettskilyrWiumaWsUnishornafvruslagt # framWurentekinerkvrWunumtollflokkun.  $  y Tollstj;rinnskalsvarabeiWniskriflegainnan30dagafrYvaWhnberst.0svari !W% tollstj;ransskalmeginatriWumkomaframhvaWarkumniWurstaWaerbyggW.Telji J""& tollstj;rinnaWbeiWnihafiekkiaWgeymafullngjandiupplUsingareWahennifylgiekki #' nauWsynlegggntilYessaWunntsaWkveWatollflokkunskalhanntilkynnaviWkomandi #( hvaWaupplUsingareWaggnvanti.XegarrYvhefurveriWbttskaltollstj;rinnsvarabeiWni $ ) innan30daga. v%N!*   A&"+   &   VII.KAFLI (  SkUrslugjafir.    AWflutningsskUrslaognnurtollskjl.   22.gr. a SkilafresturaWflutningsskjala. T,    y Innflytjandiskalltatollstj;rataWflutningsskUrsluognnurtollskjlvegnainnfluttrar  vru,sbr.23.og25.gr.,WurenvaraerafhenttilnotkunarinnanlandseWasett'(1Ԁtollfrjlsa  versluneWatollfrjlsaforWageymslu.TollskjlskuluY;ltintollstj;ratekkisWarensex   mnuWum& a frkomudegiflutningsfarsvrutillandsinsnemavruhafiveriWrWstafaW  X tollvrugeymslueWafrsvWi. K #  'a J4  23.gr.    RafrnaraWflutningsskUrslur.      y TollmiWlararskulusendaviWkomanditollstj;rameWskjalasendingummillitlvaYr wO  upplUsingarsemltabertviWtollafgreiWsluvara(SMT-tollafgreiWsla). B   y XrttfyrirkvWi1.mgr.geturtollstj;rinnReykjavkgefiWfyrirmliumaWskriflegar    aWflutningsskUrslurskuliltnartollstj;rumtvegnavarasemYarfnastsrstakseftirlits.    y Innflytjendur,semstundainnflutningvrumatvinnuskyni,skulusendaviWkomandi {  tollstj;raYrupplUsingarsemltabertviWtollafgreiWsluvarameWskjalasendingum nF millitlva(SMT-tollafgreiWsla)eWagegnumveftenginguviWvefseturtollyfirvalda(VEF 9 tollafgreiWsla).   y XrttfyrirkvWi3.mgr.skalrWherrakveWameWreglugerWaWYeirsemnekki  tilteknumlgmarksfjldainnfluttrasendingarigetiltiWtollyfirvldumtskriflegar r aWflutningsskUrslurskv.25.gr. e=  y InnflytjendumsamkvmtYessarigreinerheimiltaWveitatollmiWlaraumboWtilYessaW 0 komaframfyrirYeirrahndgagnvarttollyfirvldummeWskjalasendingummillitlva  (SMTtollafgreiWslu).   y Tollstj;rinnReykjavkkveWurformrammaskeytisfyriraWflutningsskUrslu. i  y RWherraskalkveWameWreglugerWhvernigtknilegritfrsluSMT-og \4 VEF-tollafgreiWsluskulihttaW. '   24.gr.  LeyfitilSMT-ogVEF-tollafgreiWslu. `     y SMT-ogVEF-tollafgreiWslaerhWleyfifrtollstj;raYvumdmiYarsemumskjandi S+! lgheimili. "  y LeyfitilSMT-eWaVEF-tollafgreiWsluerveittYeimaWilumsemumgetur1.og3.mgr. # 23.gr.,endauppfylliYeireftirtalinskilyrWi:  $ ! ! &(u88#"A0J"  A0J+? y2u  1  .3  Ԉ0    XeirhafitilskilinleyfieWaskrningutilviWkomandiatvinnustarfsemi,svosemleyfitil !W% YessaWveratollmiWlariskv.XI.kaflalagaYessara,skrWaverslun,sbr.lgnr.28/1998, J""& umverslunaratvinnu,iWnaWarleyfi,sbr.iWnaWarlg,nr.42/1978,vinnsluleyfi,sbr.lg #' nr.55/1998,ummeWferW,vinnsluogdreifingusjvarafurWa,eWannurleyfisemkrafist #( er.A0J+?X?݌$ )   Ќ  "A0J"  A0JA y2u  2  .3  Ԉ0    Xeirhafitilkynntrkisskattstj;raumatvinnustarfsemisnaogsufyrirtkjaskr,sbr. v%N!* lgnr.17/2003,umfyrirtkjaskr.EfumeinstaklingaeraWrWasemstunda A&"+ atvinnureksturskuluYeiraWminnstakostihafaframkvmtYannlgmarksfjlda  '",  tollafgreiWslnasemtilgreindurerreglugerW,sbr.4.mgr.23.gr.A0JAB݌'#-   Ќ  "A0J"  A0JiD y2u  3  .3  Ԉ0    & ,  Xeirhafitilkynntskattstj;raumstarfsemisnaogveriWskrWirskv.5.gr.laganr. ( 50/1988,umvirWisaukaskatt,ogfyrirmlumsettumsamkvmtYeim.A0JiDD݌   Ќ  "A0J"  A0JF y2u  4  .3  Ԉ0    XeirsuekkivanskilumviWrkissj;WmeWgreiWsluopinberragjaldaeWaskatta.A0JFEF݌   Ќ  "A0J"  A0JZG y2u  5  .3  Ԉ0    ',(ETollstj;rinnReykjavkhafisamYykktYannhugbnaWsemumskjandihyggstnotatil a samskiptaviWtollyfirvld,nemaYegars;tterumVEF-tollafgreiWslu.A0JZGG݌T,   Ќ  "A0J"  A0JI y2u  6  .3  Ԉ0    XeirhafiaWskipastarfsliWimeWfullngjandiYekkingulgumogreglumum  tollmeWferWvara.A0JI;I݌   Ќ    & , 25.gr.  X SkriflegaraWflutningsskUrslur. K #     y AWrirenYeirsemumgetur1.og3.mgr.23.gr.,sbr.4.mgr.smugreinar,skuluafhenda    viWkomanditollstj;raskriflegaraWflutningsskUrslur.', J     y Innflytjendumskv.1.mgr.erheimiltaWveitatollmiWlaraumboWtilYessaWkomafram   fyrirYeirrahndgagnvarttollyfirvldummeWrafrnumskjalasendingummillitlva. wO   y Tollstj;rinnReykjavkkveWurformskriflegraaWflutningsskUrslna. B   y InnflytjendurgetasjlfirlagttileyWublWfyriraWflutningsskUrslur,endauppfylliYau    skilyrWisemsetteruskv.3.mgr.umformYeirra.     &  26.gr. nF EinfaldaWaraWflutningsskUrslur. 9 N y RWherrageturreglugerWheimilaWeinfaldaWarskUrslugjafirvegnap;stsendinga,  smsendingaogvarasemekkierufarmskr.RWherrageturjafnframtheimilaWeinfaldari  skUrslugjafirvegna'n+NԀvarasemnj;tatollfrWindaviWinnflutningskv.4.,6.og7.gr. r  y Tollstj;rinnReykjavkkveWurformaWflutningsskUrslnaskv.1.mgr. e=   27.gr.  SkUrslugjafirferWamannaogfarmanna.     y FerWamennogfarmenn,semkomatillandsinsfrtlndum,skulu;tilkvaddirgera i tollstj;ragreinfyrirtollskyldumvarningisemYeirhafameWferWis.Samagildirumvarning \4 semerhWursrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsins. '  y FerWamennogfarmenn,semkomatillandsinsfrtlndumeWafarafrlandinutil  tlanda,skulu;tilkvaddirgeragreinfyrirhrrifjrhWensemnemur15.000evrum,miWaW  viWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni,semYeirhafameWferWis `  reiWuf. S+!  y XarsemtollafgreiWslaferWamannaferframertollstj;raheimiltaWhafaaWskilin " tollafgreiWsluhliW,annarsvegarfyrirYsemhafameWferWistollskyldanvarningeWavarning # semhWurersrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsinsoghins  $ vegarfyrirYsemhafaenganslkanvarningmeWferWis.FarYegarskuluYsjlfirveljasr !W% tollafgreiWsluhliWogteljastYeirmeWvalisnugefatilkynnahvortYeirhafimeWferWis J""& varningsemYeimberaWgeratollgslugreinfyrir. #'  y RWherrageturmeWreglugerWsettnnarireglurumtollafgreiWslusamkvmtYessari #( grein. $ )   28.gr. A&"+ FylgiskjlmeWaWflutningsskUrslum.  '",    y EftirtalinskjlskululiggjatilgrundvallaraWflutningsskUrsluskv.23.og25.gr.eftirYv '#- semviW.XegarumSMT-eWaVEF-tollafgreiWslueraWrWaskulufylgiggnvarWveittmeW (z$. Yeimhttisemmlterfyrirum29.gr.ViWeigandifylgiskjlskuluafhenttollstj;raYeim ( tilvikumYegaraWflutningsskUrslaerskrifleg:  ! ! ((88&"A0J"  A0JZ y2  1  .3  Ԉ0    Vrureikningur:FrumriteWasamritafvrureikningiyfirhinainnfluttuvrueWa  sendingu.XrttfyrirkvWi1.mlsl.ertollstj;raheimiltaWtakagildanproforma a reikningeWaviWskiptareikningstaWfrumritseWasamritsYegarverWmtivruer T, ;verulegteWahnerauglj;slegaekkitluWtilsluhrlandi,t.d.Yegarum  pers;nulegamunieraWrWa.A0JZZ݌   Ќ  "A0J"  A0JZ] y2  2  .3  Ԉ0    &  FarmbrfognnurstaWfestingarskjl:FarmbrfeWaundirfarmbrf,reikningurfyrir   flutningskostnaW,reikningurfyrirumbWakostnaW,pkkunarlisti,niWurstaWa  X efnagreiningarognnurskjlogggnsemgetaveriWtilstaWfestingarYeimatriWumsem K #  tilgreinderuaWflutningsskUrsluogvrureikningieWafelasrupplUsingarumtegund    vru,samsetningu,magnogverWhennar.KrefjastmYessaWfarmbrfeWa    undirfarmbrfsafhentfleirieneinueintakiogtollstj;raerheimiltaWhaldaeftireinu   eintakieWafleirieftirYrfum.Tollstj;raerheimiltaWtakaafritafstaWfestingarskjlum wO  efstWaYykirtil.A0JZ]]݌B    Ќ  "A0J"  A0Ja y2  3  .3  Ԉ0    TollverWsskUrsla:TollverWsskUrslaYeimtilvikumYegarYaWverWsemtilgreinter    vru-eWaslureikningierekkiviWskiptaverWvru,sbr.14.gr.RWherrageturmeW   reglugerWeWaWrumfyrirmlumkveWiWaWtollverWsskUrslasltintmeW {  aWflutningsskUrsluWrumtilvikum.TollverWsskUrsluskalinnflytjandigeraskriflega nF YartilgerteyWublaW.A0Jaa݌9   Ќ  "A0J"  A0Jd y2  4  .3  Ԉ0    Upprunasannanir:FrumritviWeigandiupprunasnnunarYeimtilvikumYegarsetter  framkrafaumfrWindameWferWinnfluttrarvrumeWvsantilfrverslunarsamningssem  0slandaWildaW.A0Jdd݌r   Ќ  "A0J"  A0Jff y2  5  .3  Ԉ0    nnurfylgiskjl:nnurggnsemeigaaWliggjatilgrundvallaraWflutningsskUrslu e= samkvmtlgumeWastj;rnvaldsfyrirmlum.A0Jfff݌0   Ќ   y RWherragetursettnnarireglurumefniaWflutningsskUrsluogfylgiskjala.' ]    29.gr. i VarWveislaaWflutningsskUrslnaogfylgiskjalavegnarafrnnartollafgreiWslu. \4    y Innflytjandi,semerb;khaldsskyldursamkvmtkvWumlagaumb;khald,skal ' varWveitalltollskjlsamrmiviWkvWilagaumb;khaldogfyrirmlisettsamkvmt  Yeim.Xskalinnflytjandi,semhefurleyfitilSMT-tollafgreiWslu,varWveitalltlvutkggn  ervarWatollafgreiWslusexrfrtollafgreiWsludegi.HannskalhaldafullkomnaskreWa `  gagnadagb;krttritmarWoggeyma;breyttllrammaskeytisemhannsendirtollstj;ra S+! eWatekurm;tifrtollstj;ra.Xegargagnadagb;kerhaldintlvutkuformiskal " auWveldanhttveraunntaWnlgastrammaskeytiogendurmyndaYauogprentalsilegan # httefYesser;skaW.Innflytjandi,semhefurleyfitilVEF-tollafgreiWslu,skalvarWveita  $ tprentunaftollskUrsluografrnnitilkynningutollstj;raumtollafgreiWsluogskuldfrslu !W% aWflutningsgjalda. J""& & ,  y TollmiWlariskalvarWveitalltlvutkggnervarWatollafgreiWslumeWYeimhttisem #' mlterfyrirum1.mgr.TollmiWlariskalaWaukivarWveitaafritafviWeigandiskriflegum #( ggnum,sbr.28.gr.,semliggjatilgrundvallarrafrnniaWflutningsskUrslusexrfr $ ) ',#mtollafgreiWsludegi. v%N!*  y Tollstj;rivarWveitirlltollskjlvegnatollafgreiWslusendingasemaWilar,semekkieru A&"+ b;khaldsskyldir,flytjatillandsins.  '",   '#-   & ,  30.gr. ( UpplUsingaskylda.     y InnflytjandiskalsamkvmtkvrWuntollstj;raleggjaframeWaveitaaWgangaWb;khaldi  snuogb;khaldsggnum,brfum,samnin',(@pgumogWrumggnumervarWainnflutningvru a eWasendingarefnauWsynlegtYykirtilYessaWunntsaWgangarskuggaumhvortverWeWa T, nnuratriWiaWflutningsskUrslu,vrureikningumeWastaWfestingarggnumsueWahafiveriW  rtttilgreind.Tollstj;rihefuraWgangaWframangreindumggnumogaWgangaW  starfsstWvum&  tollskyldraaWilaogbirgWageymslumogheimildtilaWtakaskUrslurafhverjum   YeimsemtlamaWgetigefiWupplUsingarermliskipta.' Ks  X  y ViWskiptabnkum,sparisj;Wum,greiWslukortafyrirtkjumogWrumsemannast K #  gjaldeyrisviWskiptierskyltaWltatollyfirvldumtallarnauWsynlegarupplUsingarog    skUrslursemYau;skaeftirogunnteraWltaYeimt.     y llumWrumaWilum,bWitollskyldumogWrum,erskyltaWltatollstj;rat;keypis   ogYvformisem;skaWerallarnauWsynlegarupplUsingarogggn,tilnotaviWalmennt wO  tolleftirlitoghttugreiningu,erhannferframogsnertainnflutningvrueWasendingar B  semogflutningfarYegatilogfrlandinu.0Yvsambandiskiptirekkimlihvort    upplUsingarnarvarWaYannaWilasembeiWninnierbeinttileWaaWraaWilasemhanngeturveitt   upplUsingarum. {    & a 31.gr. 9 ReglugerWarheimild.     y RWherrageturmeWreglugerWsettalmennskilyrWiseminnflytjendurogaWrirYurfaaW'a96x  uppfyllavegnaskUrslugjafarsamkvmtYessumkafla.Xarskalm.a.kveWiWumskilyrWi r fyrirleyfumtilSMT-ogVEF-tollafgreiWslu,tryggingarfyriraWflutningsgjldum e= greiWslufresti,uppgjrstmabil,gjalddagaogskilaWflutningsgjalda,varWveislugagnasem 0 snertatollmeWferWoginnflutningvara,endurskoWunaWflutningsgjalda,tolleftirlitognnur  atriWieftirYvsemnauWsynbertil.    VIII.KAFLI \4  byrgWupplUsingumsemgefnarerumeWaWflutningsskUrslu ' ogWrumtollskjlum.   32.gr.  byrgWinnflytjanda. `     y Innflytjandi,semsendirtollstj;raaWflutningsskUrsluumvrumeWrammaskeytium S+! gagnaflutningsnetvegnaSMT-eWaVEF-tollafgreiWslu,berbyrgWYvaWupplUsingar,sem " Yareruveittar,surttar.EnnfremurberhannbyrgWaWframkomiallarYrupplUsingar # semeigaaWkomaframvegnatollafgreiWslunnarogaWYrsubyggWarviWeigandi  $ fylgiskjlumsemeigaaWliggjatilgrundvallaraWflutningsskUrslu. !W%  y Ssemundirritaroglturtollstj;ratskriflegaaWflutningsskUrslusamtfylgiskjlum J""& berbyrgWYvaWYrupplUsingarsemYarkomaframsurttar.Ennfremurberhann #' byrgW&  aWframkomiallarYrupplUsingarsemeigaaWkomaframvegna #( tollafgreiWslunnar.'# $ )   v%N!*   &   33.gr. ( byrgWtollmiWlara.     y TollmiWlari,semhefursentaWflutningsskUrslutiltollstj;rafyrirhndinnflytjanda,ber  byrgWrngumeWa;fullngjandiupplUsingumhafihannvitaWeWamttvitaaW a upplUsingarinnflytjandavrurangareWa;fullngjan'(di. T,  y TollmiWlaraerskyltaWfhendurllviWeigandifylgiskjlskv.28.gr.Wurenhann  sendirtollstj;rarammaskeytivegnaSMT-tollafgreiWslufyrirhndinnflytjanda.TollmiWlari  skalaWlokinnitollafgreiWsluvruafhendab;khaldsskylduminnflytjanda,sbr.1.mgr.29.   gr.,eWatollstj;raYeimtilvikumYegarinnflytjandierekkib;khaldsskyldur,sbr.3.mgr.29.  X gr.,llskriflegggnskv.28.gr. K #   y TollmiWlaraberskyldatilYessaWleggjasjlfstttmathvortYaufylgiskjlsem    umbj;WandihansleggurframtilgrundvallaraWflutningsskUrslufullngjakvWumlaga    Yessaraogstj;rnvaldsfyrirmla.TeljihannsvoekkiveraskalhannkallaeftirYeimggnum   semvantareWanUjumggnumstaWYeirrasemkunnaaWvera;fullngjandi.Hannskal wO  YvaWeinssendaaWflutningsskUrslutiltollstj;rameWrammaskeytiYeimtilvikumYegar B  fylgiskjl,semliggjatilgrundvallaraWflutningsskUrslu,uppfyllaskilyrWilagaYessarameW    ;tvrWumhtti.     IX.KAFLI nF  TollmeWferWvru.  9 & O 34.gr.  UpphaftollmeWferWar.     y VaratelsttekintiltollmeWferWarYegareitthverteftirtalinnatilvikaviW: r ! ! *(88("A0J"  A0JÉ y2  1  .3  Ԉ0    Tollstj;rihefurtekiWviWaWflutningsskUrsluogWrumtollskjlum,semskulultint e= vegnatollmeWferWarvru,endafullngiYauaWlluleytiskilyrWumlagaYessaratilYess 0 aWunntsaWheimilaafhendinguvruYegarstaW.RafrnaWflutningsskUrsla,semsend  erviWSMT-eWaVEF-tollafgreiWslu,telstm;ttekinhjtollstj;raviWskrningu  skUrslunnartlvukerfitollyfirvalda.A0JÉ݌i   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    Tollstj;rihefurheimilaWafhendinguvrueWasendingarneWagegntryggingu.A0J݌\4   Ќ  "A0J"  A0J y2  3  .3  Ԉ0    Tollstj;rihefurtilkynntinnflytjandaaWvaraeWasendingverWiseldnauWungarslueWa ' gertrWstafanirtilYessaWseljavrunauWungarsluefekkinsttilinnflytjandatil  lkningaraWflutningsgjldum,sbr.128.og129.gr.A0J"݌   Ќ  'O ;  35.gr. S+! FrestunkvrWunarumtollverW. "    y ReynistviWtollafgreiWslunauWsynlegtaWfrestalokakvrWunumtollverWvrusamkvmt # kvWum14.!17.gr.eWannuratriWisemlgYessitakatilskalinnflytjandaenguaWsWur  $ heimiltaWleysatilsnvruna,aWYvtilskilduaWhannsetjifullngjanditryggingufyrir !W% greiWsluaWflutningsgjaldasemkunnaaWverWalgWvruna,tollstj;riteljiekkistWutil J""& aWhaldavrunnivegnaendanlegrarkvrWunarumYauatriWisemupplUsingarskortirum #' eWagreiningurerumogkvWiannarralagasuYvekkitilfyrirstWu. #(   & a 36.gr. v%N!* BrWabirgWatollafgreiWsla. A&"+    y NgeririnnflytjandivruYaWsennilegtaWhannhafiekkifengiWYauggnsem28.gr.'av%  '", tekurtil,eWaYaueruekkifullngjandi,ogmYtollstj;riveitaheimildtilafhendingarvru '#- gegnYvaWhanngreiWiallankostnaWaftollskoWunogsetjifjrtryggingufyrirgreiWslu (z$. aWflutningsgjaldaogafhendieWaleiWrttiggn,semmisfellureru,innanhfilegstmasem ( tollstj;ritiltekur.ViWkvrWuntryggingargeturtollstj;rilagtalltaW25%lagtluW  aWflutningsgjld.EfvanefndirverWagreiWsluaWflutningsgjaldamtollstj;rikveWagjldin  ogtakafjrtrygginguuppYau. a  y RWherraseturnnarireglurumbrWabirgWatollafgreiWslusamkvmtYessarigrein. T,   37.gr.  NeyWarleyfi.      y HeimilamfarmflytjendumeWaWrumaWilum,semgeyma;tollafgreiddarvrur,aW  X afhendaeiginbyrgWvrusendingar,endasafhendingYeirrabrUn.HandhafineyWarleyfis K #  er&  byrgurfyrirgreiWsluaWflutningsgjaldavegnavrusendingarefinnflytjandistendurekki    sjlfurskilum.' .     y RWherraseturnnarireglurumtgfuneyWarleyfasamkvmtYessarigrein.     X.KAFLI B   Wstastj;rnogskipulagtollyfirvalda.     38.gr.   Wstastj;rntollamla. {     y FjrmlarWherrafermeWWstustj;rntollamlalandinu.Tollstj;rarfarameW nF tollamlefniumboWirWherrameWYeimhttisemkveWiWerumlgumYessum. 9  y RWherrahefureftirlitmeWYvaWtollstj;rarrkiskyldursnar.HannhefurrtttilYess  aWftilathugunartollskjlaWilaogggnvarWandiYauogkrefjatollstj;raskUringallu  YvervarWarframkvmdlagaYessara. r  y RWherraskalennfremurfylgjastmeWYvaWrkistollanefndrkiskyldursnarogskal e= nefndinsendarWherrarlegaskUrsluumstrfsn. 0   39.gr.  Tollumdmi. i    y LandiWskiptisttollumdmimeWsamahttiogstj;rnsUsluumdmisUslumannaeru \4 mrkuWhverjusinni.RWherrageturY;meWreglugerWbreyttmrkumtollumdmaef ' srstaklegastendur.    40.gr. `  Tollstj;rar. S+!    y Tollstj;rarerutollstj;rinnstj;rnsUsluumdmiReykjavkurogsUslumennWrum " stj;rnsUsluumdmum,sbr.lgumframkvmdarvaldrkisinshraWi. #   41.gr. !W% Tollhafnir. J""&    y TollhfnerstaWur,hfneWaflugvllur,YarsemheimilteraWfermaogaffermafrog #' geymaogtollafgreiWavrurrYeimnsrstakrarheimildartollyfirvalda. #(  y RWherrakveWurmeWreglugerWhvartollhafnirskulivera.ViWYkvrWunskalrWherra $ ) takamiWafYrfumatvinnulfsviWkomandistWum.RWherraskalumnnuratriWileita v%N!*  umsagnartollstj;raviWkomanditollumdmi,sbr.3.mgr. A&"+ &    y 0umsgntollstj;raskalgerWttektYvhvorteftirtalinskilyrWisuuppfyllt: ( ! ! ,(88*"A0J"  A0J y2  1  .3  Ԉ0    0tollhfnskalverafullngjandiaWstaWatilfermingarogaffermingarfara.A0J'݌   Ќ  "A0J"  A0J+ y2  2  .3  Ԉ0    0tollhfnskalverafullngjandiaWstaWatiltolleftirlits.A0J+X݌   Ќ  "A0J"  A0JL y2  3  .3  Ԉ0    0tollhfnskuluverafullngjandigeymsluhs,geymslusvWiognnuraWstaWatil a vrslu;tollafgreiddumvrum.A0JLy݌T,   Ќ  '( y RWherrageturmeWsamahttiafturkallaWkvrWunumaWtiltekinhfnskulivera  tollhfnefekkiertalinYrftollhfnviWkomandistaWeWaskilyrWi3.mgr.eruekkilengur  uppfyllt.    y ViWrWstfunhafnarsvWum,hafnarl;WumogWrumsvWumsemtluWerutil  X uppskipunareWageymslu;tollafgreiddumvrumskulusveitarflgoghafnarstj;rnirhafa K #  samrWviWviWkomanditollstj;ra.      42.gr.   Hlutverktollstj;ra. wO     y Hlutverktollstj;rasnuumdmier: B  ! ! .(88,"A0J"  A0J y2  1  .3  Ԉ0    lagningoginnheimtatollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu    samkvmtlgumYessumeWaWrumlgum.A0J݌    Ќ  "A0J"  A0J y2  2  .3  Ԉ0    EftirlitlandamrummeWinnflutningi,umflutningiogtflutningivrumtilogfr {  landinuogferWumogflutningifaraogf;lkstilogfrlandinu.A0J3݌nF   Ќ  "A0J"  A0J y2  3  .3  Ԉ0    EftirlitmeWflutningioggeymslu;tollafgreiddumvarningiinnanlands.A0J¯݌9   Ќ  "A0J"  A0J y2  4  .3  Ԉ0    Upplj;stranbrotagegnlgumYessum,stWvun;lgmtrarhttsemiogeftirfylgnimla  samrmiviWYaWsemmlterfyrirumlgumYessum,lgumummeWferWopinberra  mlaeWaWrumlgum.A0J݌r   Ќ  "A0J"  A0J y2  5  .3  Ԉ0    SamstarfviWnnurstj;rnvldogstofnanirsemhafameWhndumverkefnisemtengjast e= starfsemitollyfirvalda.A0JѲ݌0   Ќ  "A0J"  A0J  y2  6  .3  Ԉ0    AWveitaalmennarupplUsingarogleiWbeiningarumtollflokkunvru,kvrWun  tollverWs,tfyllinguaWflutningsskUrslu,lagninguaWflutningsgjalda,kruleiWirog  hvaWeinasemlUturaWtollmeWferWvru.A0J 7݌i   Ќ  "A0J"  A0J y2  7  .3  Ԉ0    nnurverkefnisemhonumerufalinmeWlgumogstj;rnvaldsfyrirmlumeWasem \4 leiWirafvenju.A0J.݌'   Ќ    43.gr.  Srstakthlutverktollstj;ransReykjavk. `     y AukYeirraverkefnasemtollstj;rumerufalinskv.42.gr.skaltollstj;rinnReykjavk S+! annasteftirtalinverkefnisemltaaWsamrmingutollframkvmdar: " ! ! 0(ť88."A0J"  A0JW y2ť  1  .3  Ԉ0    Xr;unogreksturtlvu-ogupplUsingakerfasemnotuWeruafhlfutollyfirvaldaviW # tollafgreiWsluogtolleftirlitsamkvmtlgumYessum.A0JW݌ $   Ќ  "A0J"  A0J y2ť  2  .3  Ԉ0    GerWsamskiptareglnafyririnnflytjendur,tflytjendur,farmflytjendur,tollmiWlaraog !W% aWrasemsendatollyfirvldumupplUsingarmeWrafrnumhttivegnatollafgreiWslu J""& vru.A0J݌#'   Ќ  "A0J"  A0J y2ť  3  .3  Ԉ0    GerWverklagsreglnafyrirtollstj;ravarWanditollframkvmdina.A0Jּ݌#(   Ќ  "A0J"  A0Jͽ y2ť  4  .3  Ԉ0    kvrWunumformtollskjalaogeyWublaWasemnotuWeruviWtollframkvmdinaogum $ ) atriWisemskaltilgreinaYar.A0Jͽ݌v%N!*     "A0J"  A0JO y2ť  5  .3  Ԉ0    BindandikvarWanirumtollflokkunvruskv.21.gr.A0JO|݌A&"+   Ќ  "A0J"  A0Jb y2ť  6  .3  Ԉ0    &   MiWlunupplUsingatilannarratollstj;raumatriWisemsnertastarfsemitollyfirvaldameW ( einumeWaWrumhtti,YarmeWalmiWlunupplUsingaumrskurWiogbindandilitum  tollflokkunvru,verklagsreglur,samskiptareglurogtgfueyWublaWa.A0Jb݌   Ќ  "A0J"  A0J y2ť  7  .3  Ԉ0    AWstoWogstuWningurviWaWratollstj;rastrfumsviWitollamla,YarmeWalviW a tlkunlggjafarogstj;rnvaldsfyrirmlaogskipulagningueinstakraverkefna.A0J݌T,   Ќ  "A0J"  A0JP y2ť  8  .3  Ԉ0    TollendurskoWunlandsvsu.A0JP}݌   Ќ  "A0J"  A0JK y2ť  9  .3  Ԉ0    AlYj;WasamskiptisviWitollamlaaWsvomikluleytisemrWherrakveWur.A0JKx݌   Ќ  "A0J "  A0J y2ť  10  .3  Ԉ0    SkipulaghttugreiningarsviWitollamlalandsvsuoggerWeftirlitstlunar   grundvellihennarfyrirlandiWallt.A0J݌ X   Ќ  "A0J "  A0J y2ť  11  .3  Ԉ0    Stj;rneinstakraverkefnatollstj;rasemkrefjastviWamikilsundirbningseWaYtttku K #  starfsmannatollstj;rarfleirieneinuumdmiaWfengnusamYykkirWherra.Tollstj;ri    skaltilkynnahlutaWeiganditollstj;raeWatollstj;rumkvrWunsnavarWandistj;rn    verkefnismeWhfilegumfyrirvara.A0J&݌    Ќ  "A0J "  A0Jo y2ť  12  .3  Ԉ0    StarfrkslaTollsk;larkisinssemsrummenntuntollstarfsmannaogannarraeftirYv wO  semnnarerkveWiWumlgumeWareglugerWum.A0Jo݌B    Ќ  ' (  44.gr.   Rkistollanefnd. {     y Rkistollanefndskalvera;hWurrskurWaraWiligreiningsmlumsemtilhennarerskotiW nF umkvrWuntollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu,tollverW, 9 tollflokkunogannaWsemlgYessimlafyrirum.   y RWherraskiparrkistollanefnd.NefndinskalskipuWYremurmnnumogYremurtilvara  tilfjgurrarasenn.SkaleinnYeirraveraformaWurogskalhannfullngjasmu r hfisskilyrWumoghraWsd;marartilskipunarembtti.AWrirnefndarmennskuluhafa e= staWg;WaYekkingutollamlum.ViWskipunnefndinaskalYessgttaWnefndarmennsu 0 ;hWirtollyfirvldumoghagsmunaaWilum.   y UmkrurtilrkistollanefndarfereftirkvWum118.gr.    45.gr. \4 Samvinnatollstj;raviWnnurstj;rnvldogstofnanir. '    y Tollstj;riskalaWstoWalgregluogkruvaldviWstrfYeirravegnabrotalgumYessum.   y Tollyfirvldognnurstj;rnvldogstofnanirskuluhafagagnkvmtsamstarfvarWandi  verkefnisemtengjasttollheimtuogtolleftirliti,svosemupplUsingagjfogforvarnir. `    46.gr. " Veitingstarfahjtollyfirvldum. #    y RWherraskipartollstj;rannReykjavktilfimmrasennogskalhannfullngjasmu  $ hfisskilyrWumoghraWsd;marartilskipunarembtti. !W%  y Tollstj;riskipartollverWitilfimmrasenn.Tollstj;rirWuraWrastarfsmennviWembtti J""& sitt.HverssemskipaWurertilstarfasemtollvrWurskalhafalokiWpr;fifrTollsk;la #' rkisinseWahlotiWsambrilegamenntun.RWherraseturreglugerWnnarifyrirmlium #( starfsheititollvarWa. $ )  y Tollstj;raerheimiltaWsetjamanntmabundiWtilstarfasemtollvrWvegnaorlofstku, v%N!* veikinda-eWaslysaforfallaeWatmabundinnaleyfatollvarWa.Jafnframtertollstj;raheimilt A&"+ aWsetjamanntmabundiWtilstarfasemtollvrWmeWantekinerkvrWunumhvortrtts  '", aWskipatollvrWaWfulluskv.2.mgr.eWameWanhannstundarnmviWtollsk;lann. '#-  (z$.   &  XI.KAFLI (  TollmiWlarar.   47.gr.  StarfsemitollmiWlara. a    y TollmiWlaraerheimiltaWkomafram'(jԀgagnvarttollyfirvldumfyrirhndinn-og T, tflytjendaoghafameWhndumeftirtaldaYj;nustutengslumviWtollafgreiWsluvru:  ! ! 2(ե88 0"A0J"  A0J y2ե  1  .3  Ԉ0    RWgjfviWgerWtollskjala,svosemtollflokkunogtreikningaWflutningsgjalda.A0J݌   Ќ  "A0J"  A0J y2ե  2  .3  Ԉ0    TollskUrslugerWvegnainn-ogtflutnings.A0J%݌    Ќ  "A0J"  A0J y2ե  3  .3  Ԉ0    BeiWniumtollafgreiWsluvru.A0J1݌ X   Ќ  "A0J"  A0J y2ե  4  .3  Ԉ0    GreiWsluaWflutningsgjaldafyrirhndinnflytjanda.A0J1݌K #    Ќ    48.gr.    SkilyrWifyrirveitingustarfsleyfis.      y RWherraveitirstarfsleyfitiltollmiWlunaraWuppfylltumskilyrWum2.mgr.Yessarar wO  greinar. B   y SkilyrWifyrirveitingustarfsleyfiserusemhrsegir:    ! ! 4(882"A0J"  A0J1 y2  1  .3  Ԉ0    UmskjandiskalveralgaWili.A0J1^݌    Ќ  "A0J"  A0J. y2  2  .3  Ԉ0    Stj;rnarmennlgaWilansskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera {  lgrWa,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimm nF rumhafatengslumviWatvinnureksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmt 9 almennumhegningarlgumeWaWrumlgum.Xmegastj;rnarmennekkihafagengist  undirstteWahlotiWd;mvegnabrotatollalgumeWahlotiWd;mfyrirfkniefnabrot.  RkisborgararYeirrarkjasemeruaWilaraWsamningnumumEvr;pskaefnahagssvWiW r eWastofnsamningifrverslunarsamtakaEvr;pueruundanYegnirbsetuskilyrWinu,enda e= suviWkomandirkisborgararbsettirrkisemeraWiliaWWrumhvorumWurnefndra 0 samninga.RWherraerheimiltaWveitaYeimsemerubsettirWrumrkjumsmu  undanYgu.A0J.[݌   Ќ  "A0J"  A0JF y2  3  .3  Ԉ0    Daglegurstj;rnanditollmiWlunarskalfullngjaskilyrWum2.tlul.A0JFs݌i   Ќ  "A0J"  A0Jn y2  4  .3  Ԉ0    StarfsmenntollmiWlara,semannastgerWtollskUrslnaogsamskiptiviWtollyfirvldvegna \4 Yeirra,skuluhafas;ttsrstaktnmskeiWhjTollsk;larkisinstilYessaWWlast ' fullngjandiYekkingulgumogreglumsemgildaumtollmeWferWvara,YarmeWal  tollflokkun,tollskUrslugerW,meWferW;tollafgreiddravara,byrgWgreiWslu  aWflutningsgjaldaogupplUsingumsemveittarerutollyfirvldum,ogreglumum `  greiWslufrestaWflutningsgjalda.A0Jn݌S+!   Ќ  "A0J"  A0J y2  5  .3  Ԉ0    UmskjandiskalsUnaframaWstj;rnun,innraeftirlit,b;khaldogvarslagagnavegna " starfseminnarverWimeWtraustumhtti.A0J݌#   Ќ  "A0J"  A0J; y2  6  .3  Ԉ0    Ums;knumstarfsleyfiskalveraskrifleg.A0J;h݌ $   Ќ   y RWherraskalhaldaskryfirtollmiWlara.WrumfyrirtkjumenYeimsemtekinhafa !W% veriWskrer;heimiltaWstarfrkjatollmiWlun,kallasigtollmiWlaraeWameWWrumhtti J""& gefatilkynnaaWYauhafihlotiWviWurkenningurWherrasamkvmtYessarigrein. #'  y Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu #( starfsleyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafitollmiWlunekkiveitt $ ) Yj;nustusemhennierheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. v%N!*   & a 49.gr.  '", SkyldurtollmiWlara. '#-    y StarfsmenntollmiWlaraskulurkjastrfsnafkostgfniogsamviskusemihvvetnaog'a '@ (z$. haldalgogreglursemltaaWstarfiYeirra. (  y VerWitollmiWlariYessvaraWumbj;WandihansleggivsvitandifyrirhannrngeWa  ;fullngjandiggnskalhannYegarstaWtilkynnaumYaWtiltollstj;ra.    50.gr. T, EftirlitmeWtollmiWlurum.     y TollmiWlararltaeftirlititollstj;ransReykjavk.   y Tollstj;ranumReykjavkberaWtilkynnarWherraumtluWbrottollmiWlaralgum   YessumeWaWrumlgumsemvarWatollmeWferWvru.  X  y RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfi K #  tollmiWlarauppfyllihannekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur    snarsamkvmtlgumYessum.      XII.&  KAFLI wO   Fr'wdutanlandsferWum,skUrslugjafirfarmflytjenda,ferming,affermingo.fl.  B  51.gr.    TilkynningumkomuogbrottfrfarautanlandsferWum.      y Stj;rnandafarsberaWtilkynnatollstj;rakomufarsinntollsvWirkisinsogbrottfr {  meWhfilegumfyrirvara. nF  y FlugumferWarstj;rnskalveitatollstj;raupplUsingarumkomuogbrottfrflugfara 9 utanlandsferWumsvoflj;ttsemviWverWurkomiW.   y Landhelgisgslanskalveitatollstj;raupplUsingarumkomuogbrottfrskipa  utanlandsferWumsvoflj;ttsemviWverWurkomiW. r  y StarfsmennhafnaogskipaWirleiWsgumennsvoogstarfsmennflugvallaskuluveita e= tollstj;raallarnauWsynlegarupplUsingarumferWirskipaogflugfara. 0  y RWherragetursettnnarireglurumtilkynningarsamkvmtYessarigrein.    & a 52.gr. i FyrstaogsWastaviWkomatollhfn. \4    y FarierskyltaWhafafyrstuogsWustu'a5ԀviWkomuhrlanditollhfn.SkalfermingeWa ' affermingfarsfaraYarframogmnnumhleyptYarfrborWieWateknirumborW.    53.gr. `  Undantekningar. S+!    y Xegarsrstaklegastendurgeturtollstj;riveittleyfitilYessaWfarhafifyrstueWasWustu " viWkomuhrlandiutantollhafnar.XeimsemslktleyfifrerskyltaWhltaYeimskilyrWum # semtollstj;riseturfyrirundanYgunni,m.a.varWandiferminguogaffermingufars,oggreiWa  $ allankostnaWsemafhennileiWir. !W%  y Fari,semstatterneyWeWaYarfaWleitahafnarvegnaveikindaeWaslysshafnareWa J""& farYega,erekkiskyltaWhafafyrstuviWkomutollhfnhrlandienstj;rnandifarsinsskal #' tilkynnatollstj;rakomufarssvoflj;ttsemverWamogstWurYessaWleitaWvarhafnar #( skyndi. $ ) & ,  y FiskiskipisemsiglirmeWaflatiltlandabeintafveiWumerekkiskyltaWhafaviWkomu v%N!* tollhfnviWupphafferWar.Skipstj;raerskyltaWgefatollstj;raupplUsingar,meWhfilegum A&"+ fyrirvara,umfyrirhugaWasiglingumeWaflatiltlanda.  '", ',v%  54.gr. (z$. AfgreiWslustaWurfars. (  y :heimilteraWleggjaaWkomuskipiaWbryggjueWaWruhafnarmannvirkifyrrenaWfengnu  leyfitollstj;rasemeinniggeturkveWiWsamrWiviWhafnaryfirvldogskipstj;rahvar  hfnskipiWskulileggjast.FlugvlarskuluafgreiddarYarflugvellisemtollstj;rikveWur a samrWiviWflugvallarstj;ra. T,   55.gr.  FyrirmliumaWskipmegieingnguhafastviWtollhfnum.      y Tollstj;raerheimilt,efstWaYykirtil,aWmlasvofyriraWskipmegiekkiliggjaeWa  X hafastviWinnantollsvWisrkisinsnematollhfnum. K #    56.&  Ԁgr.    Skylda' stj;rnandafarstilaWaWstoWatollverWi.      y Stj;rnandafarsberaWveitatollstj;raallarupplUsingarsemYrferumfariW,farmYess wO  ogfarYega.HannskalvsaallainngangafarmrUmisvooggeymslurogaWrastaWiYarsem B  geymamvruroghonumereWattiaWverakunnugtum.     y EftollvrWur;skaraWkomastumborWeWafrborWierstj;rnandafarsskyltaWveitatil   YessnauWsynlegaaWstoW. {    & , 57.gr. 9 MeWferWforWa.     y AldreimgefaeWaseljalandafbirgWumeWaforWafarsnemaaWflutningsgjldsugreidd  ogWrumlagafyrirmlumfullngtuminnflutning.',9 r  y Stj;rnandifarssemermillilandaferWumskalviWkomuinntollsvWirkisinshafa e= sinnivrsluoglsainniforWaogbirgWirsemeruumframhfileganforWasemheimilteraW 0 hafatilfrjlsraafnotafarinu.samahttskalfariWmeWtollskyldanvarninghafnarsem  ekki&  aWflytjalandogtollafgreiWa.Stj;rnandifarsberbyrgWYvaWalltfariundirls  semYarskalveraogekkerthverfiundanls.'r  i  y VerWifarleiWtiltlandaaWsnaviWtillandsinsberstj;rnandaYess,efinnsigliskv.164. \4 gr.hafaveriWrofineWa;tollafgreiddurforWitekinnnotkun,aWgtaYessaWhvorkifarYegar ' nhfnhverfibrottfrfarinueWaafafgreiWslustaWfyrrentollstj;rihefurgefiWleyfitil  Yess.   y Stj;rnandifarsskalgeraskryfirvrurskv.1.mgr.viWkomufarsinntollsvWirkisins. `  Stj;rnandifarsskalafhendatollstj;raskrnaviWkomutillandsins. S+!  y Tollstj;raerheimiltaWundanYiggjaskemmtiferWaskip,semkomahingaWtillands, " kvWum2.mgr.og4.mgr. #  y   &  58.gr. !W% Farmskr. J""&    y Allarvrur,semfarflyturfrtlndumeWatiltlanda,skulufrWarfarmskr.X;er #' ekkiskiliWaWupplUsingarumvrurforWafarsogfarangurfarYegaoghafnarsuskrWar #( farmskr.:heimilteraWflytjarfari;tollafgreiddavrusemekkierfarmskr,nema $ ) hennissamtmisframvsaWviWtollgsluogleyfifengiWfyrirflutningihennarrfarinu. v%N!*  y Tilgrei'!naskalfarmskrtollhfnsemerkvrWunarstaWurvru. A&"+  y RWherraskalmeWreglugerWsetjannarireglurumfarmskrsamkvmtYessarigrein,  '", m.a.YrvrursemfrWarskuluskrna,breytingarogleiWrttingarskrrinnarogbyrgW '#- YeimupplUsingumsemYarkomafram. (z$. Ї  59.gr. ( Httulegefni.   y RWherraerheimiltaWmlasvofyrirreglugerWaWtilteknarhttulegarvrur,svosem  eiturefniogaWrarslkarvrur,skulitollafgreiddareinumstaWfyriralltlandiW. a   60.gr.  Geymslabannvru.  4 y EfvaraerflutttillandsinsandstttfyrirmlumlagaeWastj;rnvaldsfyrirmla,sembanna   innflutninghennar,skaltollstj;rimlafyrirumhvarogmeWhvaWahttihnskuligeymd  X YartilkvrWunhefurveriWtekinumfrekarimeWhndlunhennarafYartilbrum K #  stj;rnvldum,svosemumfrguneWaflutningrlandi.      61.gr.   AWkomuafgreiWslafars. wO  V y AffermingfarserhWleyfitollstj;ra.SlktleyfiskalekkiveittfyrrenaWkomuskUrsla, B  farmskrognnurYauskjlsemlgogreglurskiljahafaveriWafhenttollstj;ra.    & ,  y XrttfyrirkvWi1.mgr.eraffermingfarsheimilnleyfistollstj;raefneyWsteWjaraW   ogaffermingernauWsynlegtilYessaWtakmarkatj;nfarmifars.Stj;rnandafarsberaW {  tilkynnatollstj;raumaffermingustraxogauWiWerogtilgreinastWurhennar. nF ',  62.gr.  Skryfiraffermdarvrur.  \ y AWlokinniafferminguhverrihfnerstj;rnandafarsskyltaWltatollstj;ratnkvma r skryfirvrursemaffermdarhafaveriWhfninni.Stalningekkiframkvmdgetur e= tollstj;riltiWgerahanakostnaWfarmflytjanda. 0   63.gr.  Skrumvntunogskemmdirvrum. i  y AWlokinniafferminguhverrihfnberstj;rnandafarsaWafhendatollstj;raskryfir \4 vntunogskemmdirvrumsemkomiWhafalj;sviWafferminguna.Tollstj;rigeturltiW ' faraframranns;knvntunogskemmdumvegnaeftirlitsmeWvrunnieWakvrWungjalda  afhenni.    & , 64.gr. S+! BrottfararafgreiWslafars. "  y FermingfarserhWleyfitollstj;raaWundanskildumaflasemtekinnerumborWskip # veiWisvWum.',S*  $  y SvarafluttfarnsamYykkistollstj;raberstj;rnandafarsaWaffermaYaWafturef !W% tollstj;ritelurYaWnauWsynlegtvegnaeftirlitsmeWvrunni. J""&   65.gr. #( Farfrinnanlandshfn. $ ) E y Tollstj;rigeturkveWiWaWmeWfarsemkemurfrinnanlandshfnumeWaafveiWumskuli v%N!* fariWsemaWkomufaraWYvertolleftirlitvarWar. A&"+   66.gr. '#- AWstaWatiltolleftirlitsflugstWeWahfn. (z$.   y EigendumeWaumrWamnnumfara,semannastreglubundnarferWirmillilanda,erskylt ( aWleggjatollstj;ratilnendurgjaldsngilegthsrUmieWaaWraaWstWutiltolleftirlitsmeW  farYegum,hfnumogvrum,sYesskrafist.    67.gr. T, BrrWitollstj;rasinnistj;rnandifarsekkiskyldumsnum.  q" y HafifarmskrognnurggnsamkvmtkvWumYessakaflaekkiveriWafhenttollstj;ra  erhonumheimiltaWtakasnavrsluYj;WernisskrteiniogmlibrfskipseWa   loftferWaskrteiniflugfarssvooghafnaskrognnurviWeigandiskjl.Tollstj;raberaWskila  X stj;rnandafarsskjlumYessumYegarviWeigandiggnhafaveriWafhenttollstj;ra. K #    68.gr.    Herskipogherflugvlar.   $ y kvWiYessakaflatakaekkitilerlendraherskipaogherflugvlasemleitahrhafnar. wO  Stj;rnendumYeirraerY;skyltaWgeratollstj;rafullngjandigreinfyriraWumherfarsaW B  rWaogmkrefjastYessaWslkgreinargerWsgefinskriflega.     y MeWYeimundantekningumsemleiWirafvarnarsamningi0slandsogBandarkjaNorWur   Amerkuerufrskv.1.mgr.undanYegininnsiglunvista,birgWaogannarsvarningsumborW. {   y WurentollskyldarvrurerufluttarrfarisemumrWir1.mgr.berstj;rnandafarsaW nF afhendatollstj;raskryfirvrurnar.Tollstj;rihefursmuheimildirtilhverskonareftirlits 9 meWYeimvrumogWrumvarningisemflutturertillandsins.   y   &  XIII.KAFLI r  MeWferWogvarsla;tollafgreiddrarvru.  e= 69.gr. 0 GeymslusvWifyrir;tollafgreiddarvrur.  ;) y HeimilteraWgeyma;tollafgreiddarvrureftirtldumgeymslusvWum:'G)  ! ! 6(884"A0J"  A0JZ+ y2  1  .3  Ԉ0    AfgreiWslugeymslumfarmflytjendaogviWurkenndratollmiWlara,sbr.88.!90.gr.A0JZ++݌i   Ќ  "A0J"  A0J, y2  2  .3  Ԉ0    Tollvrugeymslum,sbr.91.!95.gr.A0J,,݌\4   Ќ  "A0J"  A0J- y2  3  .3  Ԉ0    TollfrjlsumforWageymslum,sbr.96.!100.gr.A0J--݌'   Ќ  "A0J"  A0J. y2  4  .3  Ԉ0    TollfrjlsumverslunumogtollfrjlsumbirgWageymslumYeirra,sbr.101.!104.gr.A0J..݌   Ќ  "A0J"  A0J/ y2  5  .3  Ԉ0    FrsvWi,sbr.105.!108.gr.A0J/0݌   Ќ   y :heimilteraWgeyma;tollafgreiddarvrurutanYeirrageymslusvWasemnefnderu1. `  mgr. S+!  y XrttfyrirkvWi2.mgr.ertollstj;raheimilt,YegarsrstakarstWurmlameWYv,aW " veitaleyfitilgeymslu;tollafgreiddrarvruutangeymslusvWaskv.1.mgr.Leyfiskalveitt # meWskriflegumeWarafrnumhtti.Tollstj;rigeturbundiWleyfiYeimskilyrWumsemhann  $ telurnauWsynleg.LeyfishafiskalgreiWaallankostnaWsemhlUstafnauWsynlegueftirlitimeW !W% vrunni. J""&  y Tollstj;raerheimiltaWtaka;tollafgreiddarvrursnarvrslurkostnaWfarmflytjanda #' eWainnflytjandatilgeymslueWatollafgreiWsluefnauWsynkrefur. #(   70.gr. v%N!* Geymslutmi. A&"+ 4 y Vrur,semsettarhafaveriWafgreiWslugeymsluskv.1.tlul.1.mgr.69.gr.,skal  '", tollafgreiWainnansexmnaWafrkomuflutningsfarsvrutillandsinsnematollstj;rihafi '#- veittleyfitilflutningsYeirratollvrugeymslu,tollfrjlsaforWageymslu,tollfrjlsaverslun (z$. eWafrsvWi.Efsrstaklegastendurgeturtollstj;riheimilaW,aWfengnusamYykki ( leyfishafa,aWvrurskulitollafgreiWainnan18mnaWafrkomuflutningsfarstillandsins.   y HeimilteraWgeyma;tollafgreiddarvrurgeymslusvWumskv.2.!5.tlul.1.mgr.69.  gr.ntmatakmarkana. a   71& a .gr.  ReglugerWarheimild.     y RWherra'a8seturmeWreglugerWnnarikvWiummeWferWogvrslu;tollafgreiddravara   samkvmtYessumkafla.  X   72.gr.    AthafnasvWioghsnWitilgeymslu;tollafgreiddravara.    =9 y GeymslusvWifyrir;tollafgreiddarvrurskalveraafmarkaWrUmi,hseWaafgirtsvWi   eftireWlivrunnarogundirlsleyfishafa.SkalYaWveraaWlluleytimeWYeimhttiaWYaW wO  hentitiltryggrarvrsluYeirravarasemYareigaaWvera. B  & a  y Tollstj;riskalviWurkennaathafnasvWioghsnWisemtlaWertilgeymslu    ;tollafgreiddravaraogerubreytingarYv;heimilarnemaaWfengnuleyfihans.   'a B; y LeyfishafigeymslusvWisbyrgistaWgeymslusvWiWuppfyllihverjumtmaYau {  skilyrWisemsetteruumsigkomulagYess. nF  y EfgeymslusvWierekkifullkomnusigkomulagiogleyfishafibtirekkirYvinnan 9 Yessfrestssemtollstj;ritiltekurgeturtollstj;riltiWbtargllumkostnaWleyfishafa  eWasvipthannrttitilYessaWnotahsnWiWeWasvWiW.  @mm^ MeWferWvarageymslusvWum.  e= @tt&^73.gr. 0  y Einkaneysla,afnoteWasUningvrumsemfluttarhafaveriWgeymslusvWifyrir  ;tollafgreiddarvrurer;heimilnemaannaWstekiWframlgumYessum.   y IWnaWurogaWvinnslavrumer;heimilgeymslusvWifyrir;tollafgreiddarvrurnema i annaWstekiWframlgumYessum. \4   & , 74.gr.  Httulegefni.  @ y Tollstj;rigetursettsrstkskilyrWifyrirgeymsluhttulegraefnageymslusvWum,t.d. `  umeftirlit,geymslustaWeWameWferWYei',@rraaWWruleyti,eWabannaWgeymsluYeirra S+! geymslusvWumefnauWsynbertil. " @tt ^ byrgWvrsluhafa.   $ @tt&^75.gr. !W%  y FarmflytjendurogleyfishafargeymslusvWaskv.69.gr.berabyrgWaWgeymslaog J""& flutningur;tollafgreiddrarvrussamrmiviWkvWiYessakafla. #'   76.gr. $ ) SkrningvruinngeymslusvWi. v%N!* C y ViWflutningvarageymslusvWifyrir;tollafgreiddarvrurskv.2.!5.tlul.1.mgr.69. A&"+ gr.skalleyfishafiskrYrnafninnflytjandasendingarogtilgreinaheitiogtegundvara  '", sendingusamtmagni,YyngdogverWmtiYeirra.Leyfishafiskaljafnframtskrnmer '#- sendingar. (z$.  y AWflutningsgjldafsendingumiWastviWYaWvrumagnsemtilgreintersamkvmt ( kvWum1.mgr.,sbr.Y;kvWi87.gr.umumframmagnvru.    &  77.gr. a Afhending'FvrutafgeymslusvWitilnotkunarinnanlands. T, F y Xeimsemhafa;tollafgreiddarvrursinnivrslutilflutningseWageymsluer;heimilt  aWltaYrafhendinleyfistollstj;ra.kvWiYettagildirhvorkiumvrurtollfrjlsum  forWageymslumnumvrursemseldarerurtollfrjlsumverslunum.     78.gr. K #  byrgWgreiWsluaWflutningsgjalda.    H y Farmflytjendur,leyfishafargeymslusvWaskv.69.gr.ogeftiratvikumumboWsmenn    erlendraaWila,semflytjavrurhingaWtillands,byrgjastgreiWsluaWflutningsgjldumaf   vrumsemYeirhafaafhenteWatekiWnotkunnYessaWgtthafiveriWkvWalaga wO  Yessara. B   y UmtlunaWflutningsgjaldaYeimtilvikumsemumrWir1.mgr.fereftirkvWum    115.gr.    y GeramfjrnmeignumYeirrasemberabyrgWgreiWslugjaldaskv.1.mgr.fyrir {  aWflutningsgjldum,drttarvxtumogkostnaWinundangenginsd;mseWad;msttar. nF   &  79.gr.  AfhendingvrurfarieWaafgreiWslugeymslu.  wL y WurenvaraerfluttrfarieWaafgreiWslugeymslutollvrugeymslu,tollfrjlsa r forWageymslu,tollfrjlsaversluneWafrsvWi,sbr.2.!5.tlul.1.mgr.69.gr.,skal e= leyfishafitilkynnatollstj;raYvtollumdmiYarsemgeymslusvWiWerumfyrirhugaWan 0 flutning.Sama'LԀgildirYegarvaraerafhentrvrslufarmflytjandaafgreiWslugeymslu  tollmiWlaraeWaannarsfarmflytjanda.Tollstj;riskallUsaYvyfirhvortflutningursheimill  eWahvortvaranskulikyrrsetttilfrekariskoWunarntafarenY;eigisWaren24 i klukkustundumeftiraWtilkynningbersthonummeWsannanlegumhtti. \4 & a  y kvWi1.mgr.gildirekkiumvrursemfluttarerutollfrjlsaforWageymslur ' birgWaforWafars.  'a'^P  80.gr. `  Flutningur;tollafgreiddrarvrumilligeymslusvWa. S+! %Q y HeimilteraWflytja;tollafgreiddarvrurmilligeymslusvWaskv.2.!5.tlul.1.mgr. " 69.gr.nsrstaksleyfistollstj;ra.Vrsluhafiskaltilkynnatollstj;raumflutningvruWur # enflutningursrstaW.  $  y XrttfyrirkvWi1.mgr.er;heimiltaWflytjavrurtollfrjlsriforWageymslueWa !W% tollfrjlsriverslunnnurgeymslusvWifyrir;tollafgreiddarvrurnemaaWfengnusrstku J""& leyfitollstj;ra. #'   81.gr. $ ) YfirfrslabyrgWarvrsluhafa. v%N!* T y Flutningur;tollafgreiddrarvrumilligeymslusvWafyrir;tollafgreiddarvrur,sbr.82. A&"+ og83.gr.,hefurfrmeWsryfirfrslubyrgWarfreinumvrsluhafatilannarsYegar  '", leyfishafi,semtekurviWvru,staWfestirm;ttkuhennar. '#-  y TilsnnunaryfirfrsluvrslubyrgWarsamkvmtYessarigreinskalfariWeftirreglum (z$. 82.og83.gr.eftirYvsemviW. (   82.gr.  Geymsluband. a V y ViWflutning;tollafgreiddumvrummilligeymslusvWa,semekkierubyrgWsama T, leyfishafa,skalfariWeftireftirfarandiformreglumumflutningerkallastgeymsluband:Skal  leyfishafigeymslusvWissendingarstaWgefatfylgibrfmeWvrunnieyWublaWisem  tollstj;rinnReykjavklturtba.FylgibrfiWskalveraYrriti.LeyfishafigeymslusvWis   semafhendir;tollafgreiddavrutilleyfishafageymslusvWisskv.2.og5.tlul.1.mgr.69.  X gr.skalhaldaeftireinueintakifylgibrfsinsrituWuafviWkomandileyfishafageymslusvWis K #  kvrWunarstaWumm;ttkuvrutilflutnings.AnnaWeintaktilheyrirleyfishafaYess    geymslusvWissemtekurm;ti;tollafgreiddrivrutilgeymslu.XriWjaeintakiWskalsent    tollstj;rasendingarstaWmeWritunumaWflutningislokiW.    y ritaWeintakleyfishafageymslusvWissemafhendir;tollafgreiddavruersnnunYess wO  aWvrslubyrgWhansslokiW. B   y VarageymslubandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYv    aWhnvarfluttaffyrrageymslusvWi.    y RWherrageturkveWiWmeWreglugerWaWstaWfylgibrfsogritunarYaWskv.1.og2. {  mgr.komirafrnartilkynningar. nF   83.gr.  Tollband.  ] y ViWflutning;tollafgreiddumvrumtollfrjlsaverslun,tollfrjlsaforWageymslueWa r varnarsvWiWKeflavkurflugvelliskalfariWeftireftirfarandiformreglumumflutninger e= kallasttollband:Tollstj;risendingarstaWskalgefatfylgibrf(tollseWil)meWvrunnitil 0 kvrWunarstaWar.FylgibrfiWskalveratvriti.Eitteintaktilheyrirleyfishafa  geymslusvWissemafhendirvrutilflutningstilWurnefndrastaWa.AnnaWeintaktilheyrir  tollstj;ra& a kvrWunarstaW.BWieintkinskulurituWaftollstj;raumaWvarahafiveriW i afhenttilflutnings.XauskulueinnigrituWaftollstj;raYegarvaraerafhent \4 kvrWunarstaW.'an` '  y Eintakfylgibrfs,semhefurveriWritaWaftollstj;ra,ersnnunleyfishafageymslusvWis  umaWvrslubyrgWhansslokiW.   y VaratollbandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYvaWhn `  varfluttaffyrrageymslusvWi. S+!  y RWherrageturkveWiWmeWreglugerWaWstaWfylgibrfsogritunarYaWskv.1.og2. " mgr.komirafrnartilkynningar. #   VntunogumframbirgWir.  !W% 84.gr. J""& Vrutalning. #'    y Tollstj;rigeturhvenrsemergertvrutalningugeymslusvWum. #(  y LeyfishafigeymslusvWisskalgtaYessaWmeWferWogvarslavarageymslusvWis $ ) jafnanmeWYeimhttiaWaWgengilegtsaWframkvmaYarvrutalningu.Erhannskyldur v%N!* tilaWgefatollstj;rahverjarYrupplUsingarsem;skaWereftirumvrurgeymslusvWinu A&"+ ogveitahverskonaraWstoWviWeftirlitsstrftollstj;ra.  '",  y LeyfishafiskalhafabyrgWarmannviWstaddanvrutalningu. '#-  (z$.   8& a 5.gr. ( SUnilegvntun.     y Tollstj;ri'a(Wgskallkka,fellaniWureWaendurgreiWatollefframkemursUnilegvntun  vrusendingu,heildeWaaWhluta,viWaffermingufars.VruvntuntelstsUnilegkomi a vrusendingekkiframviWaffermingueWaeflj;sterafytriumbWumaWumvntuneraW T, rWa.   y RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa  endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskulifra   snnurvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntun  X vrusendingu. K #    86.gr.    Leyndvntun.      y Komiframvntunvrusendingu,semekkivarsUnilegviWaffermingufars,heildeWa wO  aWhluta,semsettergeymslusvWifyrir;tollafgreiddarvrurskv.1.mgr.69.gr.eWa B  geymdersamkvmtkvWum3.mgr.69.gr.,erleyfishafaskyltaWgreiWatollognnur    aWflutningsgjldafYvvrumagnisemvantarmiWaWviWskrninguskv.76.gr.,aWviWbttu   20%lagitollognnuraWflutningsgjld,nemaleyfishafigetifrtfullngjandisannanir {  fyrirYvaWvntuninskomintilWurensendinginvarfluttinntollsvWirkisins. nF  y RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa 9 endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskalfra  snnur&  ԀvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntun  vrusendingu.'=o r   &  87.gr. 0 UmframbirgWir.  o y LeyfishafigeymslusvWisskalskrallarumframbirgWirgeymslusvWisamkvmt  kvWi76.gr.umleiWoghannverWurYeirravar.Leyfishafiskaltilkynnatollstj;raumallar i skrningarsamkvmtYessarigrein.'0o \4  y Komifram,viWvrutalningutollstj;rageymslusvWifyrir;tollafgreiddarvrur, ' vrumagnumframYaWmagnsemskrWerinnhlutaWeigandigeymslusvWiskv.76.gr.er  leyfishafageymslusvWisskyltaWgreiWatollognnuraWflutningsgjldafYvvrumagni  YegarYessverWurvart. `    AfgreiWslugeymslurfarmflytjendaogtollmiWlara.  " 88.gr. # Starfsleyfi.  $    y AWuppfylltumskilyrWum1.!3.og5.!7.tlul.1.mgr.91.gr.geturtollstj;rinnReykjavk !W% heimilaWfarmflytjendum,semflytjavrurtilogfrtlndumeWa;tollafgreiddarvrur J""& millitollumdmainnanlands,aWrekaafgreiWslugeymslurfyrir;tollafgreiddarvrur. #' Tollstj;ranumReykjavkerheimiltaWveitatollmiWlurumleyfitilreksturs #( afgreiWslugeymsluaWuppfylltumsmuskilyrWum. $ )  y XeiraWilarsemumgetur1.mgr.ogekkirekaafgreiWslugeymslureiginnafniskulueiga v%N!* nganaWgangaWgeymslumsemreknarerugrundvellileyfisskv.1.mgr. A&"+  y Tollstj;rinnReykjavkskalhaldaskryfirleyfishafaskv.1.mgr.Wrumfyrirtkjum  '", enYeimsemtekinhafaveriWskrer;heimiltaWstarfrkjaafgreiWslugeymslu. '#-  y Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu (z$. starfsleyfisfellurleyfiWniWur.Starfsleyfifellurjafnframtrgildihafileyfishafi&  ekkiveitt ( Yj;nustusemhonumerheimiltsa'(xmkvmtlgumYessumsamfelltt;lfmnuWi.    89.gr. a Afturkllunstarfsleyfis. T, y y Tollstj;rinnReykjavkgeturafturkallaWstarfsleyfiskv.88.gr.uppfyllileyfishafiekki  lengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldursnarsamkvmtlgum  Yessum.     90.gr. K #  VrursemheimilteraWflytjaafgreiWslugeymslu.       y HeimilteraWflytja;tollafgreiddarvrurafgreiWslugeymslurfarieWamilli    afgreiWslugeymslna.VrursemhWareruinnflutningsleyfumerheimiltaWflytja   afgreiWslugeymslu,endaY;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaW wO  innflutningsleyfivegnahennarliggifyrir. B    & , Tollvrugeymslur.    91.gr. {  SkilyrWistarfsleyfis. nF    y AWfenginniskriflegriums;knge',V}turrWherraveittleyfitilreksturstollvrugeymslufyrir 9 ;tollafgreiddarvrurtollhfn.LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaW  veitaWrumYYj;nustusemfelstrekstritollvrugeymslu,enleyfishfumsjlfumer  ;heimi&  ltaWgeymaYarvrureWastundaYaraWvinnsluvrum,verslun,umboWsslu, r heildslueWasmslu.SkilyrWifyrirveitingustarfsleyfiseruaWWruleytisemhrsegir:'{ e= ! ! 8(886"A0J"  A0J, y2  1  .3  Ԉ0    UmskjandiskalveralgaWili.A0J,Y݌0   Ќ  "A0J"  A0J) y2  2  .3  Ԉ0    Stj;rnarmennlgaWilansskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera  lgrWa,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimm  rumhafatengslumviWatvinnureksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmt i almennumhegningarlgumeWaWrumlgum.Xmegastj;rnarmennekkihafahlotiW \4 d;mvegnabrotatollalgumfyrirfkniefnabrot.RkisborgararYeirrarkjasemeru ' aWilaraWsamningnumumEvr;pskaefnahagssvWiWeWastofnsamningi  frverslunarsamtakaEvr;pueruundanYegnirbsetuskilyrWinu,endasuviWkomandi  rkisborgararbsettirrkisemeraWiliaWWrumhvorumWurnefndrasamninga. `  RWherraerheimiltaWveitaYeimsemerubsettirWrumrkjumsmuundanYgu.A0J)V݌S+!   Ќ  "A0J"  A0J y2  3  .3  Ԉ0    Daglegurstj;rnandigeymslusvWisskalfullngjaskilyrWum2.tlul.A0J(݌"   Ќ  "A0J"  A0J$ y2  4  .3  Ԉ0    LeyfishafiskalsetjatryggingufyrirgreiWsluaWflutningsgjaldasemfyrirtkiWkannaW # verWabyrgtfyrirvegnastarfseminnar.ViWkvrWunfjrhWtryggingarinnarskal  $ m.a.hfWhliWsj;nafumfangistarfseminnaroggjldumafYeimvrumsemtlamaW !W% geymdarverWigeymslunni.NnarikvWiumfjrhWtryggingaroglgmarksskilmla J""& aWWruleytiskulusettreglugerW.A0J$Q݌#'   Ќ  "A0J"  A0J y2  5  .3  Ԉ0    GeymslusvWiskalhafahlotiWviWurkenningutollstj;raskv.2.mgr.72.gr.ogliggjavel #( viWafferminguogeftirliti.UpplUsingarumstaWsetningugeymslusvWisogmannvirki $ ) tengdYvskululiggjafyrir.GengiWskalYannigfrgeymslumaWYrverWiauWveldlega v%N!* settarundirlstollgslunnarefnauWsynbertilvegnatolleftirlits.A0J/݌A&"+   Ќ  "A0J"  A0J y2  6  .3  Ԉ0    LeyfishafageymslusvWiserskyltaWltatollstj;ratnendurgjaldsfullngjandi  '", aWstWugeymslusvWinutiltolleftirlitsogranns;knarvrumogenn&  fremureinfld '#- hldogt''kisemnauWsynlegerutilslkseftirlitsaWmatitollstj;ra.A0J݌(z$.   Ќ  "A0J"  A0Jˏ y2  7  .3  Ԉ0    Vl-oghugbnaWurfyrirbirgWab;khaldskalYannigrgarWigerWuraWunnts ( hverjumtmaaWstaWreynaviWtkudagsendingar,magnsendingu,staWsetninguhennar,  meWferWogrWstfun.JafnframtskaltryggtaWtollstj;rieigitWaWgangaW  birgWab;khaldigeymslusvWis.Vl-oghugbnaWurskalsamYykkturaftollstj;ranum a Reykjavk.HonumerheimiltaWgeraaWskilyrWiaWtollyfirvldhafibeinlnuaWgang T, aWupplUsingumrbirgWab;khaldi.A0Jˏ݌   Ќ  "A0J"  A0J. y2  8  .3  Ԉ0    LeyfishafiskalhafaaWskipastarfsf;lkisemhefurfullngjandiYekkingulgumog  reglumummeWferW;tollafgreiddravara.SUntskalframaWskjalagerWvegna   tollmeWferWar,stj;rnun,innraeftirlit,b;khaldogvarslagagnastarfseminnarverWimeW  X traustumhtti.A0J.[݌K #    Ќ  "A0J"  A0J y2  9  .3  Ԉ0    Hagkvmnitreikningurvegnarekstursgeymslunnarskalliggjafyrir.A0J݌     Ќ   y RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen    YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollvrugeymslu.    y Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu wO  starfsleyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveitt B  Yj;nustusemhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi.     y RWherrageturmeWreglugerWsettnnarifyrirmliumskilyrWifyrirveitingustarfsleyfis   tilrekstursgeymslusvWafyrir;tollafgreiddarvrur. {    &  92.gr. 9 Afturkllunstarfsleyfis.     y RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.91.  gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur r snarsamkvmtlgumYessum.'9ۙ e=   &  93.gr.  VrursemheimilteraWflytjatollvrugeymslu.     y HeimilteraWflytja;tollafgreiddarvrurtollvrugeymslurfarieWaafgreiWslugeymslu. i VrursemhWareruinnflutningsleyfumerheimiltaWflytjatollvrugeymslu,endaY;ttleyfi \4 liggiekkifyrir.TollafgreiWslavruerhW'ԀYvaWinnflutningsleyfivegnahennarliggifyrir. '  y HeimilteraWflytjainnlendarvrurtollvrugeymsluefYrerutlaWartilnotaviW  aWvinnslusemheimilergeymslunnisamkvmtkvWum95.gr.   y HeimilteraWflytjainnlendaframleiWsluvrutiltflutningstollvrugeymsluYegarheimil `  erendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarviWtflutningvruskv.85. S+! gr.eWa85.gr.Alaganr.99/1993,umframleiWslu,verWlagninguogslubvrum.0Yessum " tilvikumskalendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarheimilYegarvara # hefurveriWflutttollvrugeymslu.  $  y  !W%   94.gr. J""& Tollafgreiddarvrurtollvrugeymslu. #'    y RWherrageturkveWiW,aWfenginniums;knleyfishafatollvrugeymslu,aWheimila #( geymslutollafgreiddraog;tollafgreiddravarasamarUmitollvrugeymsluaWuppfylltum $ ) eftirfarandiskilyrWum: v%N!* ! ! :(88 8"A0J"  A0J< y2  1  .3  Ԉ0    TollafgreiddarvrurskuluveraskUrtaWgreindarfr;tollafgreiddumvrum A&"+ birgWab;khalditollvrugeymslu.Tollstj;rinnReykjavkskalsamYykkjavl-og  '", hugbnaWtollvrugeymslutilYessaWtryggjaaWYessuskilyrWisfullngt.A0J<i݌'#-   Ќ  "A0J"  A0JO y2  2  .3  Ԉ0    RWherrageturbundiWleyfisamkvmtYessarigreinYeimskilyrWumsemhanntelur (z$. nauWsynlegtilYessaWtryggjafullngjanditolleftirlit.A0JO|݌(   Ќ   y RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWleyfisamkvmt  YessarigreinuppfyllileyfishafiekkilengurskilyrWi1.mgr.   y RWherrageturkveWiWnnarumskilyrWiheimildarskv.1.mgr.meWreglugerW. a   95.gr.  A  AWvinnslatollvrugeymslu.  y y IWnaWarframleiWslaognnuraWvinnslavruer;heimiltollvrugeymslu.    y XrttfyrirkvWi1.mgr.er;verulegaWvinnslavrumheimiltollvrugeymslu,svo  X semskiptingsendinga,einfldumpkkun,merking,samsetning,pr;funogYrif. K #   y Tollstj;riskerref;lj;sterhvortaWvinnslafalliundir2.mgr.     y Tollstj;raerheimiltaWtakmarkaaWvinnsluskv.2.mgr.efYaWtelstnauWsynlegtvegna    tolleftirlits.     &  TollfrjlsarforWageymslur.  B  96.gr.    Starfsleyfi.      y AWuppfylltumskilyrWum1.!8.tlul.1.mgr.91.gr.geturrWherraheimilaWlgaWilum {  aWrekatollfrjlsarforWageymslurtollhfnYarsemgeymamvistir,tbnaWogannanforWa nF fyrirfrutanlandsferWumauk'B_ԀvarningssemboWinnertilsluumborW. 9  y RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen  YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollfrjlsaforWageymslu.  & ,  y Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu r starfsleyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveitt e= Yj;nustusemhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. 0 ',j  97.gr.  Afturkllunstarfsleyfis. i  y RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.96. \4 gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur ' snarsamkvmtlgumYessum.    98.gr. `  VrursemflytjamtollfrjlsaforWageymslu. S+!    y 0tollfrjlsarforWageymslurmsetjaeftirtaldarvrur: " ! ! <(ť88:"A0J"  A0J y2ť  1  .3  Ԉ0    :tollafgreiddarvrur.A0JK݌#   Ќ  "A0J"  A0J y2ť  2  .3  Ԉ0    VrurrbirgWumskipaeWaflugvla.A0J@݌ $   Ќ  "A0J"  A0J y2ť  3  .3  Ԉ0    InnlendarframleiWsluvrur.XegarheimilerendurgreiWslaverWjfnunargjaldaeWa !W% greiWslaverWjfnunarviWtflutningvruskv.85.gr.eWa85.gr.Alaganr.99/1993,um J""& framleiWslu,verWlagninguogslubvrum,skalendurgreiWslaverWjfnunargjaldaeWa #' greiWslaverWjfnunarheimilYegarvarahefurveriWflutttollfrjlsaforWageymslu.A0JF݌#(   Ќ    &  99.gr. v%N!* Flutningur'v%ηvarartollfrjlsriforWageymslu. A&"+ · y BrtollfrjlsriforWageymslumaWeinsseljaogflytjavrursemhfileganbirgWaforWa  '", farsemerutanlandsferWum,endaverWivrurnareinungistilneyslueWasluYvfari.Ef '#- srstaklegastendur,t.d.efvrurliggjaundirskemmdum,mtollstj;riheimila (z$. tollafgreiWsluYeimtilneyslueWasluinnanlands,aWfullngWumlgboWnum ( innflutningsskilyrWum.   y ViWmatYvhvaWtelsthfilegurforWiskaltollstj;ritakamiWafstrWfarsoggerWYess,  fjldafarYegaogstrWhafnaroglengdferWar. a  y RWherrageturmeWreglugerWsettnnarireglursamkvmtYessarigrein. T,   100.gr.  ForWisendurvegfyrirfar.   һ y VrurrtollfrjlsriforWageymslumsendatilannarratollhafnavegfyrirskipognnur  X farartkiutanlandsferWumeffylgterYeimskilyrWumsemtollstj;riseturumflutninginn. K #  Tollstj;rigeturundanskiliWtilteknavruflokkaslkumflutningi.      &  Tollfrjlsarverslanir.    101.gr. wO  Starfsleyfi. B   y AWuppfylltumskilyrWum1.!3.og6.!9.tlul.1.mgr.91.gr.ogaWfenginniskriflegri    ums;kngeturrWherraheimilaW' lgaWilumaWrekatollfrjlsarverslanirflugstWvumeWa   hfnum. {   y Leyfiskv.1.mgr.nrjafnframttilreksturstollfrjlsrarbirgWageymslufyrirvrurtilslu nF verslunleyfishafa. 9  y RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen  YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollfrjlsaverslun.   y Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu r starfsleyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveitt e= Yj;nustusemhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. 0   102.gr.  Afturkllunstarfsleyfis. i    y RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.101. \4 gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur ' snarsamkvmtlgumYessum.    103.gr. `  VrursemheimilteraWflytjatollfrjlsaverslun. S+!    y 0tollfrjlsaverslunmsetjaeftirtaldarvrur: " ! ! >(ե88<"A0J"  A0J y2ե  1  .3  Ԉ0    :tollafgreiddarvrur.A0J݌#   Ќ  "A0J"  A0J y2ե  2  .3  Ԉ0    TollafgreiddarvrurYegarendurgreiWslatollserheimilskv.7.tlul.1.mgr.7.gr.A0J݌ $   Ќ  "A0J"  A0J y2ե  3  .3  Ԉ0    InnlendarframleiWsluvrur.XegarheimilerendurgreiWslaverWjfnunargjaldaeWa !W% greiWslaverWjfnunarviWtflutningvruskv.85.gr.eWa85.gr.Alaganr.99/1993,um J""& framleiWslu,verWlagninguogslubvrum,skalendurgreiWslaverWjfnunargjaldaeWa #' greiWslaverWjfnunarheimilYegarvarahefurveriWflutttollfrjlsaverslun.A0J݌#(   Ќ    104.gr. v%N!* Salartollfrjlsriverslun. A&"+    y EingnguerheimiltaWseljafarYegumoghfnummillilandafaraleiWrlandivrurr  '", tollfrjlsriverslun.Salaskaleingnguheimilgegnframvsunbrottfararspjalds. '#-  y XrttfyrirkvWi1.mgr.geturrWherraheimilaWleyfishafaaWseljafarYegumog (z$. hfnummillilandafaraviWkomutillandsinsvrurrtollfrjlsriverslun.Slkverslunskal ( srstaklegaafmrkuWogeingnguaWgengilegfyrirfarYegaoghafnirsemkomatillandsins.   y RWherrakveWurmeWreglugerWhvaWavrurerheimiltaWseljatollfrjlsriverslunskv.  2.mgr. a   FrsvWi.   105.gr.  FrsvWi.    y AWfenginniskriflegriums;knogaWuppfylltumskilyrWum1.mgr.91.gr.geturrWherra  X heimilaWlgaWilumaWrekafrsvWiYarsem;tollafgreiddarvruroginnlendar K #  &  framleiWsluvrurhlj;taaWvinnsluumframYaWvinnslusemheimilertollvrugeymslu,sbr.    95.gr.' f    & a  y LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaWveitaWrumYYj;nustusem   felstrekstrifrsvWis.Leyfishfumsjlfumskal;heimiltaWstundaiWnaWarframleiWslu, wO  'a verslun,umboWsslu,heildslueWasmslufrsvWinu. B   y RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen    YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjafrsvWi.    y Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu {  starfsleyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveitt nF Yj;nustusemhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. 9   & , 106.gr.  Afturkllunstarfsleyfis. r  y RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.105. e= gr.uppfyllileyfishafiekkilengurskilyrW',ifyrirstarfsleyfinueWavanrkigr;flegaskyldur 0 snarsamkvmtlgumYessum.    107.gr. i VrursemheimilteraWflytjafrsvWi. \4    y HeimilteraWflytja;tollafgreiddarvrurfrsvWirfari,afgreiWslugeymslueWa ' tollvrugeymslu.VrursemhWareruinnflutningsleyfumerheimiltaWflytjafrsvWienda  Y;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegnahennar  liggifyrir. `   y HeimilteraWflytjainnlendarvrurfrsvWiefYrerutlaWartilnotaviW S+! iWnaWarframleiWslusemheimilerfrsvWinu. "  y XegarheimilerendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarviWtflutning # vruskv.85.gr.eWa85.gr.AlagaumframleiWslu,verWlagninguogslubvrumskal  $ endurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarheimilYegarvarahefurveriW !W% fluttfrsvWi. J""&   10& a 8.gr. #( TollverWskvrWun. $ ) ` y 'a#nAWflutningsgjldafvrufrsvWi,semtekinertiltollmeWferWarvegnaafhendingar v%N!* hennartilnotkunarinnanlands,miWastviWtollverWhennareinsogYaWerkveWiWsamkvmt A&"+ reglumumtollverWogtollverWskvrWunviWupphaftollmeWferWarhennar,sbr.34.gr.  '",  y TollverWvrufrsvWisemfluttertiltlandaerYaWsemgreittereWagreiWaberfyrir '#- hanasamkvmtkvWumV.kafla. (z$. Ї  XIV.KAFLI (  lagning,kruro.fl.   109.gr.  lagningaWflutningsgjalda. a    y Tollstj;rarannastlagninguaWflutningsgjalda.lagningaWflutningsgjaldaskalbyggW T, YeimupplUsingumsemkomaframaWflutningsskUrsluskv.VII.kafla.X;skaltollstj;ri  leiWrttaauglj;sarogsmvgilegarvillurskriflegumaWflutningsskUrslumsemhonumhafa  veriWltnart.    y EfaWflutningsskUrsluerekkiskilaWinnantilskilinsfrestsskv.22.gr.skaltollstj;ritla  X tollverWvruskv.115.gr. K #    & a 110.gr.    LeiWrttingaraWflutningsskUrslufyrirtollafgreiWslu.   e y Komilj;seftiraWaWflutningsskUrsla'a qsamtfylgiskjlumhefurveriWltintollstj;rat wO  ogWurenafhendingarheimilderveittaWhneWaeinstakirliWirhennareWafylgiskjleru B  ;fullngjandi,;glggeWatortryggileg,eigiskrWlgmltanhtt,undirrituW    ;fullngjandihtteWatollstj;ritelurfrekariskUringaYrfeinhverjuatriWiskalhannskora   viWkomandiaWbtarYvinnankveWinstmaogltatskUringarogYauggnsem {  tollstj;ritelurYrf. nF  y skorunskv.1.mgr.geturhvortheldursemerveriWskriflegeWarafrn,Yvformisem 9 tollstj;rinnReykjavkkveWur.   y Fitollstj;rifullngjandiskUringarogggninnanfrestsskv.1.mgr.leggurhanntollog  nnurgjldsamkvmtaWflutningsskjlumogfengnumskUringumogggnum.Efeigier r bttrannmrkumaWflutningsskUrslu,svarfrviWkomandiberstekkiinnantiltekinstma, e= skUringarhanseru;fullngjandi,eigierusendYauggnsem;skaWereftireWasendggn 0 eru;fullngjandieWatortryggilegskaltollstj;ritlaaWflutningsgjldmeWYeimhttisem  mlterfyrirum115.gr.    111.gr. \4 EndurkvrWunaWflutningsgjaldaeftirrafrnatollafgreiWslu. '    y Tollstj;riskalendurkvarWainnflytjandaaWflutningsgjld,eflj;skemuraWYauvoru  ekkirttkvrWuWviWtollafgreiWslu,vegnasendingaseminnflytjandihefurfengiW  tollafgreiddarmeWrafrnumhttisWustusexrumtaliWfrYeimdegiYegarhonumberst `  tilkynningumfyrirhugaWanrskurWumendurkvrWunskv.1.mgr.114.gr. S+!   112.& , gr. # EndurkvrWunaWflutningsgjaldaeftirskriflegatollafgreiWslu.  $    y HafiinnflytjandieWassemrWstafaWivrutiltollmeWferWarltiWtollstj;ratrangareWa !W% ;fullngjandi',upplUsingaraWflutningsskUrslueWafylgiskjlum,semlgutilgrundvallar J""& tollafgreiWslu,skaltollstj;riendurkvarWainnflytjandaaWflutningsgjld.SkiptirYv #' sambandiekkimlihvortinnflytjandieWassemrWstafaWivrutiltollmeWferWarvissieWa #( mttivitaumrttmtiupplUsingaaWflutningsskUrslueWafylgiskjlum. $ )  y Tollstj;raerheimiltaWendurkvarWainnflytjandaaWflutningsgjldgrundvelli1.mgr. v%N!* vegnasendingaseminnflytjandihefurfengiWtollafgreiddarsWustusexrumtaliWfrYeim A&"+ degiYegarhonumbersttilkynningskv.1.mgr.114.gr.umfyrirhugaWanrskurWum  '", endurkvrWun. '#-  y HafiinnflytjandieWassemrWstafaWivrutiltollmeWferWarltiWtollstj;ratrttarog (z$. fullngjandiupplUsingaraWflutningsskUrsluogfylgiskjlumerY;eigiheimiltaW ( endurkvarWahonumaWflutningsgjldnemavegnasendingasemhannhefurfengiW  tollafgreiddarsWustu60dgumtaliWfrYeimdegiYegarhonumbersttilkynningum  fyrirhugaWanrskurWumendurkvrWun.HafiheimildveriWveitttiltmabundins a innflutningsvruskaltollstj;raY;heimiltaWendurkvarWainnflytjandaaWflutningsgjld T, 60dagataliWfrYvaWaWflutningsgjldvorukvrWuW.  & ,  y XrttfyrirkvWi3.mgr.ertollstj;raheimiltaWendurkvarWainnflytjanda  aWflutningsgjldvegnasendinga,seminnflytjandihefurfengiWtollafgreiddarsWustusex   rumtaliWfrYeimdegiYegarhonumbersttilkynningskv.1.mgr.114.gr.umfyrirhugaWa  X ',endurkvrWun,hafiinnflytjandivitaWeWamttvitaumrttatollmeWferWvru. K #    113.gr.    AWrarendurkvarWanir.    y Komilj;seftirtollafgreiWsluvruaWtollstj;rahafiveriWltnartrangareWa wO  ;fullngjandiupplUsingarenfjrhWaWflutningsgjaldaerenguaWsWurrttkvrWuWskal B  tollstj;ritilkynnainnflytjandaumfyrirhugaWarbreytingaraWflutningsskjlum.SkiptirYv    sambandiekki& , ԀmlihvortinnflytjandieWassemrWstafaWivrutiltollmeWferWarvissieWa   mttivitaumrttmtiupplUsingaaWflutningsskUrslueWafylgiskjlum. {   y UmendurkvarWanirskv.1.mgr.gildakvWi114.gr.eftirYvsemviW. nF ',  114.gr.  MlsmeWferWarreglurviWendurkvrWunaWflutningsgjalda.  J y EffyrirhuguWerendurkvrWuntollstj;raskv.111.!113.gr.skaltollstj;risenda r innflytjandatilkynninguumfyrirhugaWanrskurWumendurkvrWunmeWsannanlegum e= htti. 0  y 0tilkynninguskv.1.mgr.skaltollstj;rilUsameginatriWumYeimatvikumsemhanntelur  aWeigiaWleiWatilendurkvrWunar.   y Tollstj;riskalveitainnflytjandaa.m.k.15dagafrest,frp;stlagningardegitilkynningar i umfyrirhugaWaendurkvrWun,tilYessaWtjsigskriflegaumefnimlsog,eftiratvikum, \4 leggjaframggnWurenrskurWurumendurkvrWunerkveWinnupp. '  y BrskurWurumendurkvrWunskalkveWinnuppinnan30dagafrlokumYessfrestssem  innflytjandavarveitturtilYessaWtjsigumfyrirhugaWaendurkvrWun.Innflytjandaskal  tilkynntumrskurWmeWbyrgWarbrfi. `    1&  15.gr. " Heimildir'ytollstj;ratiltlunaraWflutningsgjalda. # l y 0YeimtilvikumYegartollstj;raberaWtlafjrhWaWflutningsgjaldaskalhanntla  $ tollverWvrusvorflegaaWeigishttviWaWfjrhWirsutlaWarlgrienraunverulegt !W% verWmtivrunnarogkvarWaaWflutningsgjldsamrmiviWYtlun.ViWtluninaskal J""& tollstj;rihafahliWsj;nafYeimupplUsingumsemliggjafyrirumvruna,YarmeWal #' farmskr,framlgWumggnumefeinhvereruogggnumHagstofu0slandsyfirinnfluttar #( vrur. $ )   116.gr. A&"+ LeiWrttingaraWflutningsskUrslueftirtollafgreiWslu.  '",  y VerWiinnflytjandiYessvarinnansexrataliWfrtollafgreiWsludegivruaWupplUsingar, '#- semlgutilgrundvallartollafgreiWsluvru,vorurangareWa;fullngjandiskalhannleggja (z$. frambeiWnihjtollstj;raumviWeigandileiWrttingar,sbr.2.mgr. (  y BeiWniskv.1.mgr.umleiWrttinguskalafhenttollstj;raformileiWrttrarskriflegrar  aWflutningsskUrslusamtviWeigandifylgiskjlum.kvWiVII.kaflaumskriflegar  skUrslugjafirgildaumleiWrttaraWflutningsskUrslursamkvmtYessarimlsgrein. a & ,  y InnflytjandibersnnunarbyrWifyrirYvaWrangarog;fullngjandiupplUsingarhafiveriW T, lagWartilgrundvallartollafgreiWsluvruefbreyttarforsendurgetaleitttillkkunarlagWra  aWflutningsgjalda.  ',T* y Tollstj;rikveWurupprskurWvegnabeiWniumleiWrttinguinnan30dagafrYvaW   gagnaflunerlokiW.UmmlsmeWferWfereftirkvWum2.og3.mgr.117.gr.  X   &  117.gr.    Krurtiltollstj;ra.    v y TeljitollskylduraWilikvrWuntollstj;raumgjaldskyldu,fjrhWaWflutningsgjaldaeWa   atriWisemliggjatilgrundvallarkvrWunaWflutningsgjalda,svosemtollverWogtollflokkun, wO  eigirttageturhannsentskrifleg' arkstuddakru,studdanauWsynlegumggnumtil B  tollstj;ra.EfgreiningurerumtollmeWferWvrusemhefurYegarveriWtollafgreiddskalkra    sendtollstj;rainnan60dagafrtollafgreiWsludegi.   & ,  y Teljitollstj;ri;lj;sthvaWarkumkraerreisteWaaWfylgiskjlsu;fullngjandiskal {  hanngefakrandakostaWbtarYvinnanhfilegstma.EfYessereigigttvarWar nF vanreifunfrvsunkru. 9 ',I y BrskurWaskalsvofj;ttsemverWamogeigisWareninnan30dagafrYvaWgagnaflun  erlokiW.BrskurWurtollstj;raskalrkstuddurogtollskyldumaWilaskalbentheimildtilYess  aWkrarskurWinntilrkistollanefndar,sbr.118.gr.BrskurWurskalsendurinnflytjandameW r sannanlegumhtti.SamritrskurWarskalYegarstaWsenttollstj;ranumReykjavk. e=   118.gr.  Krurtilrkistollanefndar.    y TollskylduraWiligeturskotiWrskurWitollstj;raumendurkvrWunskv.111.!113.gr., i sbr.114.gr.,rskurWitollstj;raumleiWrttinguskv.116.gr.,krurskurWiskv.117.gr.og \4 kvrWuntollstj;ransReykjavkskv.21.gr.og2.mgr.145.gr.tilrkistollanefndarinnan ' 60dagafrp;stlagningardegirskurWareWakvrWunar.   y Tollstj;rinnReykjavkgeturskotiWrskurWumannarratollstj;raumendurkvrWunskv.  111.!113.gr.,sbr.114.gr.,rskurWumYeirraumleiWrttinguskv.116.gr.og `  krurskurWumYeirraskv.117.gr.tilrkistollanefndarinnansamafrestsoggreindurer1. S+! mgr. "  y KrurskuluveraskriflegarogstuddarnauWsynlegumggnum.VanreifunvarWarfrvsun. # BeristnefndinnikraoghnerrkstuddmeWtollskjlum,semekkihafasttefnisrlausn  $ hjtollstj;ra,geturnefndinsentkrunatiltollstj;ratiluppkvaWningarrskurWaraWnUju. !W% NefndinskaltilkynnaaWilaumYkvrWun. J""&  y Tollstj;rinnReykjavkskalkomaframgagnvartrkistollanefndfyrirhndtollyfirvalda. #'  y Nefndinskaltafarlaustsendatollstj;ranumReykjavkendurriteWalj;sritafkru #( tollskyldsaWilaogYeimggnumsemkunnaaWfylgjakruhans.Hafitollstj;rinn $ ) ReykjavkskotiWrskurWieWakvrWunannarstollstj;ratilnefndarinnarskv.2.mgr.skal v%N!* nefndintafarlaustsendainnflytjandaendurritkrusamtggnumsemhennifylgdu.Skal A&"+ nefndingefaaWilumkostaWkomaframmeWandsvrsnogggninnanhfilegsfrests.  '",  y TeljinefndinmlekkingilegaupplUstgeturhnbeinttilmlsaWilaaWaflafrekarigagna '#- eWaupplUsingamlinutilskUringar. (z$.  y RkistollanefnderheimiltaWkveWjasrfr;WamennsrtilaWstoWarviWrlausn ( greiningsmlaogkrefjastupplUsingasamkvmtkvWumlagaYessara.  & ,  y NefndingeturkveWiWmlflutningefmlerfl;kiWeWayfirgripsmikiWogmhannvera  munnlegur.UmmlflutningskulugildaalmennarreglurummlflutningfyrirhraWsd;mi, a umvanhfi,aWstoWsrfr;Wramannao.fl.eftirYvsemviW. T, ', y NefndinskalrskurWaumkrureinsflj;ttogauWiWerogeigisWaren60dgumeftiraW  gagnaflunerlokiW.SmunnlegurmlflutningurviWhafWurskalrskurWurkveWinnupp  innan60dagafrlokummlflutnings.BrskurWirnefndarinnarskulurkstuddir.    y KratilrkistollanefndarfrestarekkirttarhrifumkvrWunar.  X & ,  y BrskurWurrkistollanefndarerfullnaWarrskurWurstj;rnsUslustigi.Mlskottilalmennra K #  d;mst;laumrlausnarefnisemfariWhefurfyrirnefndinafrestareWabreytirekkiniWurstWu    hennarfyrrend;murergenginn.    ',K   &  119.gr. wO  TollendurskoWun. B  r y Tollstj;rinnReykjavkhefurhenditollendurskoWunlandinullu.     y TollendurskoWuntekurtilhverskonarknnunartollstj;ransrttmtiupplUsingasem   lagWarvoruframviWlgboWnaskUrslugjftiltollstj;raoghverskonarknnunarrttmti'w~ {  skilaaWflutningsgjldumeftirlagninguYeirra.0tollendurskoWunfelstm.a.samanburWur nF upplUsingumsemtollstj;rumeruveittarmeWrafrnumhttiviWb;khaldsggn,Yar 9 meWalviWeigandifylgiggnsemeigaaWliggatilgrundvallarskUrslugjftiltollstj;ra  samkvmtkvWumlagaYessara.TollendurskoWuntekureinnigtilflunarfrekarigagnafr  tollskyldumaWilumeWaWrum. r  y LgregluerskyltaWveitatollstj;ranumnauWsynlegaaWstoWYgutollendurskoWunaref e= aWilifristundanafhendingub;khaldsgagna. 0  y XegartollendurskoWungefurtilefnitilendurkvrWunaraWflutningsgjaldaskv.111.!112.  gr.eWaendurkvrWunarskv.113.gr.skaltollstj;ri,YvumdmiYarsemvaravar  tollafgreidd,annastendurkvrWun.LeiWitollendurskoWunlj;stluWbrotgegn i refsikvWumXXII.kaflalagaYessaraskaltollstj;rinnReykjavkannastranns;knina \4 sjlfureWafelahanatollstj;raYvumdmiYarsemvaravartollafgreiddeftirYvsemhann ' telurhentara.    X& , V.KAFLI `   Gjalddagi,greiWslufresturoggreiWslustaWuraWflutningsgjalda.  S+! 120.gr. " Gjalddagi',!aWflutningsgjalda. # ! y AWflutningsgjld,afWrumvrumenYeimsemrWstafaWhefurveriWgeymslusvWi  $ fyrir;tollafgreiddarvrurskv.2.!5.tlul.1.mgr.69.gr.,fallagjalddagaYegarleyfihefur !W% veriWveitttilafhendingarYeirratilnotkunarinnanlandsendasflutningsfarYegarkomiW J""& tillandsins.AWflutningsgjldskuluY;fallagjalddagaeigisWarensexmnuWumeftir #' komudagflutningsfarstillandsinsnematollstj;rihafiheimilaWlengrigeymslutma #( afgreiWslugeymslu,sbr.1.mgr.70.gr.0YeimtilvikumskuluaWflutningsgjldfalla $ ) gjalddagaviWlokYessfrestssemtollstj;ritiltekur.UmgjalddagaaWflutningsgjaldaYegar v%N!* greiWslufresturerveitturfereftirkvWi2.mgr.122.gr. A&"+  y AWflutningsgjldafvrumsemrWstafaWhefurveriWtollvrugeymslueWafrsvWi  '", fallagjalddagaYegarleyfihefurveriWveitttilafhendingarYeirratilnotkunarinnanlands. '#- SamagildirumYrvrursem;skasttollafgreiddarrtollfrjlsumforWageymslumog (z$. tollfrjlsumverslunumtilnotkunarinnanlands. ( & a  y EfneyWarleyfieWaleyfitilbrWabirgWatollafgreiWsluerveittskalgjalddagi  aWflutningsgjaldaverasdagurYegaruppgjraWflutningsgjaldaskaleigasrstaWsamkvmt  kvrWun'a(tollstj;ra,sbr.36.og37.gr.EftmabundinntollfrjlsinnflutningurerheimilaWur a skalgjalddagiaWflutningsgjaldaverasdagurYegarleyfitiltmabundinsinnflutningsfellur T, rgildi.AWflutningsgjldskulukvrWuWsamkvmtlgumogtollafgreiWslugengisemvar  gilditollafgreiWsludegi.   y EfumhraWsendingueraWrWaskalgjalddagiaWflutningsgjaldaverasjdgumeftir   tollafgreiWslusendingar.  X &   y EfvaraerafhentrvrslufarmflytjandaeWaafgeymslusvWifyrir;tollafgreiddarvrur K #  ntilskilinsleyfistollstj;raskuluaWflutningsgjldYegargjaldfelld.'K +     y XegaratvikerueinsogumrWir5.mgr.ogvarahefurveriWvrslufarmflytjanda,    tollmiWlaraeWainnflytjandasamkvmtsrstkuleyfitollstj;ra,sbr.3.mgr.69.gr.,skal   gjalddagiverakomudagurflutningsfarsogskuluaWflutningsgjldkvrWuWsamkvmt wO  lgumogtollafgreiWslugengisemgildivarYeimdegi.EfvarahefurveriWflutt B  tollvrugeymslueWafrsvWiskalgjalddagiveraYegartollstj;rabarsttilkynningskv.79.    gr.ogskuluaWflutningsgjldkvrWuWsamkvmtlgumogtollafgreiWslugengisemvar   gildiYeimdegi,nemasannaWsmeWfullngjandihttiaWmatitollstj;raaW;heimil {  afhendingvrutilnotkunarinnanlandshafittsrstaWsWar. nF  y EfaWflutningsgjldinnflytjandaeruendurkvrWuWskv.111.eWa112.gr.,sbr.114.gr., 9 fellurviWb;tarfjrhWingjalddagatollafgreiWsludegivru.    121.gr. r RtturtilgreiWslufrests. e= 1 y AWilarsemskrWireruvirWisaukaskattsskrskulunj;tagreiWslufrests 0 aWflutningsgjldumendasuYeirskilumviWrkissj;W.RtturtilgreiWslufreststekurtil  aWflutningsgjaldaafvrumsemfluttareruinnatvinnuskyni.   y :heimilteraWveitagreiWslufrestaWflutningsgjldumYegarneyWarleyfierveitteWa i brWabirgWatollafgreiWslaferframsvoogviWuppgjraWflutningsgjaldaYessumtilvikum. \4   12&  2.gr.  Uppgjrstmabil'h4oggjalddagiviWskuldfrslu.  Z4 y XegargreiWslufresturerveitturerhvertuppgjrstmabiltollsogannarraaWflutningsgjalda `  tveirmnuWir,janarogfebrar,marsogaprl,maogjn,jloggst,septemberog S+! okt;berogn;vemberogdesember,nemaannaWskveWiWWrumlgum. "  y GjalddagiskuldfrWraaWflutningsgjaldaer15.dagurnstamnaWareftirlok # uppgjrstmabils.  $   123.gr. J""& Synjunumheimildtilskuldfrslu. #' 6 y Tollstj;riskalsynjaYeimsemnUturheimildartilskuldfrsluaWflutningsgjaldaumfrekari #( greiWslufrestaWflutningsgjldumefhanngerirekkiskilaWflutningsgjldumtilskildum $ ) tma.Jafnframtertollstj;raheimiltaWsynjaumfrekarigreiWslufrestefssemhansnUtur v%N!* gerirekkiskilWrumrkissj;WsgjldumenaWflutningsgjldumtilskildumtma. A&"+  y EfbinnflytjandaertekiWtilgjaldYrotaskiptaeWaopinberraskiptaeftirlthansog  '", erfingjarhanstakaekkisigbyrgWskuldbindingumbsinsskuluaWflutningsgjldgreidd '#- Yegarheimildtilafhendingarvruerveitt.SamagildirsinnflytjandiekkifjrsnsrWandi (z$. eWakomilj;sviWaWfreWameWWrumhttiaWinnflytjandavruertmabundiW;mgulegt ( aWgreiWaskuldirsnareWahefur;skaWeftirheimildtilgreiWslustWvunareWatilaWleita  nauWasamnings.    124.gr. T, ReglugerWarheimild.  < y RWherraseturmeWreglugerWnnarireglurumgreiWslufrestaWflutningsgjldum.    125.gr.  X Vextir. K #  = y DrttarvextirskulureiknastvangreiddaWflutningsgjldfrogmeWgjalddagaog    innheimtirrkissj;W.X;verWadrttarvextireinungiskvarWaWirfrYvaWinnflytjandabarst    tilkynningumfyrirhugaWanrskurWumendurkvrWunskv.111.gr.Drttarvextirskuluvera   YeirsmuogSeWlabanki0slandskveWurskv.6.gr.laganr.38/2001,umvextiog wO  verWtryggingu. B   y NverWurlj;stYegarlagninguaWflutningsgjaldalUkureWaviWendurkvrWunYeirraaW    meirahefurveriWgreittensemnemurendanlegumlgWumaWflutningsgjldumogskalY   endurgreiWaYaWsemofgreittvarsamtvxtumfyrirYaWtmabilsemfWvarvrslum {  rkissj;Ws.SkuluvextirYessirverajafnhirvxtumsemSeWlabanki0slandskveWurogbirtir nF hverjumtmaskv.1.mgr.8.gr.laganr.38/2001,umvextiogverWtryggingu. 9  y SkratilmeWferWarhjrkistollanefndognefndinkveWurekkiupprskurWinnan  lgboWinsfrestsskv.9.mgr.118.gr.skalgreiWadrttarvextiaffjrhWsemrkistollanefnd  rskurWaraWskuliendurgreiWa,eWadmdersWar,frYeimtmaYegarfresturnefndarinnar r tilYessaWkveWaupprskurWleiW. e=  y tWmkrefjastdrttarvaxtafrYeimtmaerd;msmltelsthfWaWtilendurgreiWslu 0 aWflutningsgjalda.    126.gr. i GreiWslustaWur. \4 dD y AWflutningsgjldskalgreiWatollstj;raYvtollumdmiYarsemvaraerfluttrfarisem ' hanaflyturtillandsinssamkvmtfarmskr.Ef;tollafgreiddvaraerframsendannaW  tollumdmiskalY;greiWaaWflutningsgjldYvtollumdmi.   y XrttfyrirkvWi1.mgr.skalssemnUturheimildartilskuldfrsluaWflutningsgjalda `  greiWaaWflutningsgjldtiltollstj;raYvumdmiYarsemhannlgheimili. S+!   XVI.KAFLI #  InnheimtaogbyrgW.   $ 127.gr. !W% byrgWgreiWsluaWflutningsgjalda. J""& G y byrgWgreiWsluaWflutningsgjaldahvlirinnflytjandavru. #'  y NkemurtollmiWlariframgagnvarttollyfirvldumfyrirhndinnflytjandavegna #( tollmeWferWarvruogberhannYsamtinnflytjanda;skiptabyrgWgreiWslu $ ) aWflutningsgjalda.byrgWtollmiWlarafellurbrotthafiaWflutningsgjldveriWskuldfrW v%N!* innflytjanda,endahafitollmiWlarihaftheimildinnflytjandatilYess,nematollmiWlarihafi A&"+ vitaWeWamttvitaaWupplUsingaraWflutningsskjlumvrurangareWa;fullngjandi,sbr.  '", 33.gr. '#-  (z$.   128.gr. ( FullnustaaWflutningsgjalda.  J y AWflutningsgjld,samtdrttarvxtumogkostnaWi,erutryggWmeWlgveWiinnfluttri  vru.LgveWsrtturer;hWurgrandleysieigendaoghelstYrttfyrireigendaskipti. a  y Tollstj;rigeturkrafistnauWungarsluuppboWi;tollafgreiddrivrunundangengins T, d;ms,sttareWafjrnms,sbr.129.gr.,tillkningargjaldfllnumaWflutningsgjldum,  drttarvxtum,sektumogkostnaWi.Tollstj;rigeturjafnframtboWiWvrutilslualmennum  markaWi.    y &  Teljitollstj;riekkistWutilaWseljavrunauWungarsluvegnastandshennarskal  X honumheimiltaWltafargahennikostnaWinnflytjanda.' N K #  & ,  y VerWivaraekkiseldnauWungarslumgerafjrnmtiltryggingargreiWslu    aWflutningsgjalda,drttarvaxta,sektaogkostnaWarhjtollskyldumaWilanundangengins    d;mseWasttar.   ', N  129.gr. B  NauWungarsalauppboWioguppgjrsluandvirWis.    0P y Tollstj;riskalfbirtaauglUsinguumuppboWskv.2.mgr.128.gr.meWmestfjgurra   viknaogminnstvikufyrirvaradagblaWieWaannansamsvarandihtt.Jafnframtskal {  tollstj;ritilkynnainnflytjandavrubrflegaumhvaroghvenruppboWferfram.VerWi nF tilkynninguekkiviWkomiWvegnaYessaWinnflytjandierekkiYekktureWafinnstekkistendur 9 YaWekkivegifyriruppboWi.   y Umm;tmligegnnauWungarslugildakvWiXI.ogXIV.kaflalaganr.90/1991,um  nauWungarslu. r  y AWflutningsgjldgreiWastafsluandvirWimeWforgangsrttinsteftirslukostnaWi e= vrunnaroggjldumvegnageymsluhennarhjfarmflytjandaeinnmnuWfrYvaWhn 0 komtillandsins.SsluandvirWivrunnarhrraennemuraWflutningsgjldumsamt  drttarvxtum,sektumogfllnumkostnaWiskalgreiWaYeimsemeignarrtturgekkrhendi  afganginnaWfrdregnumWrumeignarhftumsemvrunnihvlduaukallsfallins i kostnaWar.VitjieigandiekkiYesssemafgangsersamkvmtframangreinduinnanrsfr \4 sludegirennurandvirWiWrkissj;W. '  y RWherrageturmeWreglugerWsettnnarireglurumframkvmdnauWungarslumeW  uppboWi.    XVII.KAFLI S+!  StWvuntollafgreiWslu.  " 130.gr. # (W y Tollstj;riskalstWvatollafgreiWslusendingarefinnflutningurvrusemsending  $ inniheldurerhWurskilyrWumsamkvmtlgumeWastj;rnvaldsfyrirmlumsemekkiersUnt !W% framaWhafiveriWfullngt.SamagildirefinnflutningurerhWurleyfumsemekkiersUnt J""& framaWhafiveriWaflaW. #' @GG%^131.gr. $ )  y Tollstj;raerheimiltaWstWvatollafgreiWslullumvrumtilinnflytjanda: v%N!* ! ! A(88>"A0J"  A0JZ y2  1  .3  Ԉ0    semervanskilummeWaWflutningsgjld,drttarvextieWaannankostnaW,A0JZZ݌A&"+   Ќ  "A0J"  A0J[ y2  2  .3  Ԉ0    semhefurvanrktaWltatollstj;rataWflutningsskUrsluogfylgiggninnantilskilins  '", frests,A0J[\݌'#-   Ќ  "A0J"  A0JA] y2  3  .3  Ԉ0    semsinnirekkiupplUsingaskyldugagnvarttollstj;ra,sbr.30.gr.,eWatregWastviWaW (z$. veitaaWstoWsemhonumberaWveitatollstj;rasamkvmtlgumeWa ( stj;rnvaldsfyrirmlum.A0JA]n]݌   Ќ   y StWvuntollafgreiWsluskv.1.mgr.skalkomatilframkvmda15dgumeftiraW  innflytjandahefurveriWtilkynntumfyrirhugaWastWvuntollafgreiWslullumvrumtil a hansvegnaYeirraatvikasemumgetur1.mgr. T, & , @GG%^132.gr.   y EfgrunurleikuraWinnflutningureigisrstaWvrusembrUturgegnhugverkarttindum   ertollstj;raheimilt,aWbeiWnirtthafa,aWfrestatollafgreiWsluvrunnarmeWanrtthafi  X ',S`leitarbrWabirgWaaWgerWahjYartilbrumyfirvldumogframhaldiafYeimhefur K #  mlareksturfyrird;mst;lum.EftirfarandiskilyrWierufyrirheimildtollstj;ra:    ! ! C(88A"A0J"  A0J8c y2  1  .3  Ԉ0    aWrtthafileggiframskriflegabeiWnitiltollstj;raumaWtollafgreiWsluverWifrestaWog    skuldbindisigtilaWgreiWaYannkostnaWsemleiWirafaWgerWumtollyfirvalda,A0J8cec݌    Ќ  "A0J"  A0Jd y2  2  .3  Ԉ0    aWrtthafileggiframfullngjandiggnYessefnisaWhugverkarttindinj;tiverndarhr wO  landi,aWhannshandhafiYessrttarogaWinnflutningurvrunnarmunibrj;tartti B  hans;hannskaljafnframtleggjaframn;gunkvmalUsinguvrunnitilaW    tollyfirvldgetiboriWkennslhana,A0Jd+e݌    Ќ  "A0J"  A0J`g y2  3  .3  Ԉ0    aWrtthafileggiframtrygginguformifjrgreiWslu,eWameWWrumYeimhttier {  tollstj;ritelurfullngjandi,erngitilaWbtartthafa,eigandaeWainnflytjanda nF vrunnarYaWtj;neWaYannkostnaWsem;rttmtfrestuntollafgreiWslukannaWhafa 9 frmeWsr.A0J`gg݌   Ќ   y HafifullngjandiggnveriWlgWframertollstj;raheimiltaWfrestatollafgreiWslu  vrunnaralltaWtuvirkadaga.HannskalYegarstaWtilkynnabWirtthafaogeiganda r vrunnareWainnflytjandaumkvrWunsna.Hafirtthafieigiinnanframangreindsfrests e= hafisthandaviWaWleitarttarsnshjYartilbrumyfirvldum,ogtilkynnttollyfirvldum 0 slktskriflega,erheimiltaWtollafgreiWasendinguna.HeimilteraWframlengja  framangreindanfrestumtuvirkadagaefsrstakarstWurmlameWYv.   y Tollstj;rigeturaWeiginfrumkvWikveWiWfrestuntollafgreiWsluYegarhannhefur i hndumfullngjandiggnYessefnisaWvaranbrj;tigegnhugverkarttindum.Skalhann \4 tilkynnartthafaumkvrWunsnameWskriflegumhttiYegarstaWoggefahonumfrest ' Yrjvirkadagafrm;ttkubrfstilaWfaraframfrestuntollafgreiWsluskv.1.mgr.Geri  rtthafiekkitmanlegakrfuumfrestunerheimiltaWtollafgreiWavruna.   y EfbeiWniumbrWabirgWaaWgerWersynjaWeWad;mst;llhafnarYvaWumbrot `  hugverkarttisaWrWaskaltollstj;riafturkallakvrWunsnaumfrestuntollafgreiWslu.N S+! ermeWd;mikveWiWumaWumbrothugverkarttisaWrWaogd;minumereigimlt " fyrirumrWstfunvrunnarogerYtollyfirvaldiheimiltaWfargavrunnieWaaWrWstafa # henniannanYannhttsemekkibrUturrttirtthafa.Hafid;miveriWfrUjaWskalfresta  $ frguneWarWstfunvruYartilniWurstWurliggjafyrir. !W%  y kvWiYessarargreinareigaekkiviWumvrurlitlumagnifarangriferWamannaeWa J""& litlarvrusendingar,endasekkiuminnflutningviWskiptaskyniaWrWa.Einnigeru #' undanskildarvrursemsettarhafaveriWmarkaWWrulandiafrtthafaeWameWhans #( samYykkiogvrurumflutningi. $ )  y RWherraskalmeWreglugerWkveWannarumfrestuntollafgreiWslu.Hanngetur v%N!* jafnframtgertrtthafaaWgreiWageymslukostnaWogYannkostnaWsemtollyfirvldhafaaf A&"+ framangreindumrWstfunum.RWherrageturkveWiWaWframangreindkvWitakitil  '", tflutningsvrum. '#-  (z$.   &  XVIII.KAFLI (  UndirboWs-ogjfnunartollaro.fl.   133.gr.  lagningundirboWs-ogjfnunartolla. a =u y NmtlaaWerlendvarasfluttinneWaboWinframmeWundirboWskjrumogslktgeti T, stofnaWinnlendumatvinnurekstrihttueWatorveldaWhannaWmunogerYrWherra  heimiltaWleggjasrstakanundirboWstolltilaWhamlagegnslkumviWskiptum.'(Iu  & ,  y XerrWherraheimiltsamaskyniogmeWsmuskilyrWumaWleggjasrstakan   jfnunartolleftlamaWtflutningsverWlaun,uppbtur,endurgreiWslurogYesshttar  X erlendishafisamskonarhrifhrlandioggetiWer1.mgr. K #  ', w y RWherraerennfremurheimiltaWleggjaundirboWs-ogjfnunartollaerlend    Yj;nustuviWskiptiaWuppfylltumsmuskilyrWumoggildaumvruviWskiptisamkvmt    kvWumYessakafla.   Ѐ y kvarWanirrWherraumYettaefnigildafrogmeWYeimdegisemYrerubirtar wO  Stj;rnartWindumogskuluekkigildalengurenfimmr. B  Ѐ y RWherrageturskipaWnefndtilaWrannsakakruruminnflutningvaraundirboWskjrum    eWameWstyrkjumoggeratillgurtilrWherraumlagninguundirboWs-eWajfnunartolla.   Umstrfnefndarinnar,rttindiogskyldur,skulugildakvWilagaYessaraeftirYvsem {  viW. nF @GG%^134.gr.   y MeWundirboWieWaundirboWskjrumlgumYessumerttviWaWerlendvarasfluttinn  eWaboWinfram: r ! ! E(08C"A0J"  A0J9~ y2  1  .3  Ԉ0    verWisemerlgraensambrilegtverWtflutningslandinutilsvarandivruviW e= venjulegviWskiptaskilyrWi,eWaA0J9~f~݌0   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    efslktverWerekkifyrirhenditflutningslandinu,YannaWhvortA0J݌   Ќ  "C"  Cڀ0 y 0y y e2  a  .3  Ԉ0    verWisemerlgraenhstatflutningsverWtilsvarandivrutileinhversannars  lands,eWaCڀ݌i   Ќ  "C"  CZ0 y 0y y e2  b  .3  Ԉ0    verWisemerlgraenframleiWslukostnaWurvrunnarupprunalandinuaWviWbttu \4 sanngjrnulagifyrirslukostnaWiogg;Wa.CZ݌'   Ќ   y ViWsamanburWYannerumrWir1.mgr.skaltakatillittil&  mismunandislu-og  afgreiWsluhtta,flutningskostnaWar,skatta'`ogannarsslksaWstWumunarsemskiptgetur  mli. `  @GG%^135.gr. "  y UndirboWstollurmekkiverahrriennemurundirboWinu,Y.e.mismuninum # undirboWsverWinuogverWinusemtekiWertilsamanburWar.  $  y JfnunartollurmekkiverahrriennemurgreiWslumeWauppb;tumsembeinteWa;beint !W% erultnartsambandiviWframleiWslu,vinnslu,tflutningeWaflutningvaranna. J""& @GG%^136.gr. #(  y LeggjamundirboWs-eWajfnunartollaeftirframangreindumkvWumeinaeWafleiri $ ) vrureWavrutegundir,vrurfreinumeWafleirisendendumeWavrurfreinueWafleiri v%N!* lndum. A&"+  y UndirboWs-ogjfnunartollamleggjatilbrWabirgWa,YartilnnariupplUsingarliggja  '", fyrir,eftlamaWdrtturkunniaWvaldatj;ni.SlkabrWabirgWatollamY;ekkileggja '#- tillengritmaent;lfmnaWa. (z$. & a  y RWherragetursettnnarikvWiumundirboWs-ogjfnunartollaogumskilYeim.Um ( lgverndtollaYessarafereftirkvWum128.gr.  'a(̉@GG%^137.gr. a  y UndirboWs-ogjfnunartollaskalekkileggjameWafturvirkumhttinema: T, ! ! G(80E"A0J"  A0J y2  1  .3  Ԉ0    XegarvarahefurveriWfluttinnmiklumagniskmmumtmaogboWinfram  undirboWskjrumsemvaldiWhefurtj;niinnanlands.0slkumtilvikummleggja  undirboWstollaaftur&  virktinnflutningsYaWtilYessfalliWaWkomavegfyrirfrekari   innflutningundirboWskjrum.A0J,݌ X   Ќ  "A0J"  A0Jd y2  2  .3  Ԉ0    Xegarvara,semnotiWhefurtflutningsverWlauna,uppb;ta,endurgreiWslnaogYess K #  httar,hefurveriWfluttinnmiklumagniskmmumtmaogvaldiWtj;nisemerfitter    aWbta.0slkumtilvikummleggjajfnunartollaafturvirktinnflutningsYaWtilYess    falliWaWkomavegfyrirfrekariinnflutningvrumsemnj;tastyrkjameWYessum   htti.A0Jd݌wO    Ќ  "A0J"  A0J* y2  3  .3  Ԉ0    XegarloforWumaWhttainnflutningi,semfellurundir1.!3.mgr.133.gr.,hefurveriW B  vanefnt.A0J*W݌     Ќ   y UndirboWs-' ԀeWajfnunartollar,semlagWirerumeWafturvirkumhtti,getanWtilvru   semflutthefurveriWtillandsinsalltaW90dgumWurenkrabarstfjrmlarWuneytinuum {  innflutningsemfellurundir1.!3.mgr.133.gr. nF @GG%^138.gr.   y Xegarsvostendurergreinir5.gr.samningsinsumlandbnaW1.viWaukaAviW  samninginnumstofnunAlYj;WaviWskiptastofnunarinnarvarWandieinhverjarafYeimvrum r semtilgreindareruviWaukaIIAviWlgYessiogYarerumerktarSSGaW: e= ! ! I(%88G"A0J"  A0J* y2%  1  .3  Ԉ0    innfluttmagnferyfirmrkYauertilgreinderu5.gr.tilvitnaWssamningsum 0 landbnaW;eWa,enY;ekkisamatma,A0J*W݌   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    innflutningsverWvrunnarfellurniWurfyrirtiltekinmrk,sbr.skilgreiningu5.gr.  samningsinsumlandbnaW,A0Jї݌i   Ќ  skal,YrttfyrirkvWi1.og3.mgr.5.gr.,tollurviWkomandivruverahmarkstollur \4 samkvmttollabindinguviWaukaIIAaWviWbttumviWb;tartolliskv.&  5.mgr.5.gr. ' samningsinsumlandbna''ۙW.   y ViWb;tartollarskuluaWWruleytitakamiWafskilyrWum5.gr.samningsinsumlandbnaW.  TollursamkvmtYessarigreinkemuraWeinstilframkvmdaaWlandbnaWarrWherrahafi `  kveWiWaWbeita5.gr.samningsinsumlandbnaWoggefiWtreglugerWYaraWltandi. S+!   139.gr. # VerWjfnunargjldinnfluttarvrur.  $ ڛ y HeimiltskalaWleggjaverWjfnunargjldinnfluttarvrursemunnarerurhrefnumr !W% landbnaWisamkvmtYeimskilmlumsemkveWiWerumb;kun3viWsamninginnum J""& Evr;pskaefnahagssvWiW,svoogWrumfrverslunar-ogmillirkjasamningumogb;kunum #' viWY. #(  y SuverWjfnunargjldlgWskv.1.mgr.er;heimiltaWleggjajafnframtgjaldskylda $ ) vrufrsamningsaWilatollaeWannursambrileggjldnemaannaWleiWiafkvWum v%N!* b;kunar3viWsamninginnumEvr;pskaefnahagssvWiW,svoogkvWumannarra A&"+ frverslunar-ogmillirkjasamningaogb;kanaviWY.  '",  y InnheimtaverWjfnunargjaldasamkvmtYessarigreinhefureigihrifinnheimtutolls '#- samkvmttollskrafvrumsemeigigetanotiWtollmeWferWarsamkvmtkvWum (z$. samningsinsumEvr;pskaefnahagssvWiWeWakvWumannarrafrverslunar-og ( millirkjasamninganemaYarskveWiWumannaW.   y VerWjfnunargjaldskallagtoginnheimtviWtollmeWferWvru.   y RWherrageturmeWreglugerWkveWiWnnarumverWjfnunargjldsamkvmtkvWum a Yessarargreinar,flokkuntilgjaldskyldu,snnunumsamsetningugjaldskyldravarasvoog T, annaWsemlUturaWlagninguoginnheimtugjaldanna.JafnframtgeturhannmeWsamahtti  mltfyrirumniWurfellingutollaogannarrasambrilegragjaldaYegarverWjfnunargjalder  lagtvruna.UmlgverndverWjfnunargjaldaferskv.128.gr.     XIX.KAFLI K #   Btflutningur.     140.gr.    SkyldatilaWskilatflutningsskUrslu.    y Xeirsemstundatflutningvrumatvinnuskyniskulu,Wurenvaraerfluttrlandi, wO  sendaviWkomanditollstj;rameWrafrnumhttiYrupplUsingarsemltabertviW B  tollafgreiWsluvara.      141.gr. {  EinfaldaWartflutningsskUrslurvegnap;stverslunar. nF  y EinstaklingaroglgaWilarsemstundaatvinnuskynitflutningsmsendingap;stverslun 9 tileinstaklingagetas;ttumleyfitollstj;ransReykjavktilaWskilaeinflduWum  tflutningsskUrslumsemltamtollstj;rateftiraWtflutningurhefurttsrstaW.   y RWherrageturmeWreglugerWkveWiWumskilyrWifyrirheimildtileinfaldaWrar r skUrslugjafarviWtflutningskv.1.mgr. e= @GG%^142.& , gr.   y BtflutningsskilyrWumskalfullngtogtflutningsgjldskulugreiddYvtollumdmiYar  semtflutningsvaraerfluttfarsemflytjavrunatiltlanda.RWherrageturmeW i reglugerWvikiWfr',٨YessukvWi. \4   143.gr.  AflaskUrslurslenskraveiWiskipa.  K y SkUrsluumaflaslenskraveiWiskipa,semflutturertmeWYeimsjlfumtilslu `  erlendummarkaWi,skalskipstj;rigefafyrstuhfnsemskipiWtekurhrlandileiWsinni S+! frtlndumeWanstYegarYaWleitarhafnarhrlanditakiskipiWekkihfnWurenYaW " flyturaflaerlendanmarkaW.TakiveiWiskipiWekkifyrstuhfnYeimstaWYarsemYaWer # gerttberaWsendaskUrsluYessatiltollstj;raYvtollumdmiYarsemtgerWarstaWur  $ skipsinser. !W% @GG%^144.gr. #'  y kvWilagaYessarauminnflutninggildaumtflutningogumflutningeftirYvsemviW #( geturttnemaWruvsiskveWiWumYessumkafla. $ )   v%N!*   &   XX.KAFLI (  Upprunivru.   145.gr.   y RWherraerheimiltaWsetjaalmennarupprunareglurergildiviWinnflutningogtflutning a vru.ViWsetninguupprunareglnaskalsamrWeftiratvikumhaftviWiWnaWar-og T, viWskiptarWuneyti,sjvartvegsrWuneyti,land'(bnaWarrWuneytiogutanrkisrWuneyti.  ReglurnarskulugrundvallaWareftirfarandimeginreglum:  ! ! K(ե88I"A0J"  A0J y2ե  1  .3  Ԉ0    XegarviWmiWunumbreytingutollflokkunerbeittskaltilgreinankvmlegaundirliWi   ogvruliWiYeirrartollnafnaskrrsemnotuWer.A0J݌ X   Ќ  "A0J"  A0JF y2ե  2  .3  Ԉ0    XegarmiWaWerviWhundraWshlutaafverWmtiskaltilgreinareikningsaWferWir.A0JFs݌K #    Ќ  "A0J"  A0J y2ե  3  .3  Ԉ0    XegarmiWaWerviWframleiWslueWaaWvinnsluaWferWirskalskUrankvmlegafr    aWferWumsemgefatilkynnaupprunaviWkomandivru.A0J݌     Ќ  ݀ y UpprunareglurskalbirtameWreglugerW.Tollstj;rinnReykjavkveitirinnflytjendum,   tflytjendumogaWilumsemhagsmunaeigaaWgtabindandilitumupprunavru.litiW wO  skalveitaeinsflj;ttoghgterogeigisWaren60dgumeftiraWbeiWnierlgWfram. B   y Gerist0slandaWiliaWmillirkjasamningisemkveWurumtollalkkanireWaaWratilhliWrun    fyrirslenskartflutningsvrurviWtollafgreiWsluviWkomandilandieWalndumskal   tollstj;riaWbeiWnitflytjendaveitaupplUsingarumskilyrWitollfrWinda,YarmeWaltgfu {  upprunasannanao.fl. nF  y EftflytjandiframleiWsluvaraerannarenframleiWandiYeirraskalaukupprunavottorWs 9 tflytjandaliggjafyriryfirlUsingframleiWandasemstaWfestiaWframleiWsluvrurnaruppfylli  skilyrWiumfrWindameWferWsamkvmtfrverslunar-eWamillirkjasamningisem0slander  aWiliaW. r  y llskjlogvottorWumupprunavru,tollendurgreiWslurafYeimo.fl.skv.1.og3.mgr. e= skuluveraaWformiogfrgangieinsogkveWiWerafrWherra. 0  y N;skaraWildarrkiaWmillirkjasamningiskv.1.og3.mgr.aWsannreynasannleiksgildi  skjalaeWavottorWaumuppruna,tollendurgreiWsluro.fl.vegnatfluttravaratilviWkomandi  landaeWanauWsynlegttelstafWrumstWumaWframkvmaslkaranns;knogeruY i atvinnurekandiogaWrir,semhluteigaaWmli,skyldirtilaWltatollyfirvalditupplUsingar \4 umatriWisemYUWinguhafafyrirranns;kninaoggeturtollyfirvaldeftiratvikumltiW ' rannsakaatvinnuhsnWi,reikningshaldogbrfaviWskiptinefndraaWila.   y RWherrageturmeWnnarkveWnumskilyrWumlggiltinnlendsamtktilaWgefat  byrgWarskjlogbyrgjastgagnvartyfirvldumWrumrkjumgreiWslugjaldaafvrumsem `  #egggtfluttareruhWantiltmabundinnanotaeWatilumflutningsYvrkiYegarumeraWrWa S+! tflutningsvrursemltasrstakrimeWferWsamkvmtmillirkjasamningisem0slanderaWili " aW.#ggeg #  y RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumframkvmd  $ Yessarargreinar. !W%   X&  XI.KAFLI #'  Tollgsla.  #( 146.gr. $ ) Tollgsluvald. v%N!*  y '#0tollgsluvaldifelstheimildtilYessaWbeitarrWumsamkvmtYessumkaflatilYess A&"+ aWtryggjaaWfariWseftirYeimlgumogstj;rnvaldsfyrirmlumsemtollstj;rarberabyrgW  '", aWframfylgja. '#-  (z$.   147.gr. ( Handhafartollgsluvalds.   y Tollstj;rar,lglrWirfulltrarYeirraogtollverWirfarameWtollgsluvaldsamkvmt  lgumYessum. a  y FjrmlarWherraerheimiltundantekningartilvikumaWfelaWrumstarfsmnnum T, tollstj;ratollgsluvaldtmabundiWtilaWsinnasrstkumverkefnum.   y LgreglumennfarameWtollgsluvaldYegarYeirannasteWaaWstoWaviWtollgslu.   y SkipshafnirvarWskipafarameWtollgsluvaldYegarYrannasteWaaWstoWaviWtollgslu.    y XeirsemkvaddirerutollgslunnitilaWstoWarlgumsamkvmtfarameWtollgsluvald  X meWanYeirgegnastarfinu. K #    0 @ Skyldurtollgsluogframkvmdtollgslustarfa.     0 @ 148.gr.   0 @ Almennarreglur. wO  ~ y HandhfumtollgsluvaldsberaWsUnarveknistarfiogkunnaglggskilskyldum B  snumogYeirribyrgWsemstarfinufylgir.     y HandhfumtollgsluvaldsberaWrkjastarfasinnafkostgfniogsamviskusemiog   valltgtafyllstuhlutlgniogrttsUni.XeirskulugtaYessaWmnnumverWiekkigert {  tj;n,;hagrWieWamiskiframaren;hjkvmilegtereftirYvsemstendur.EkkimegaYeir nF beitasakaWanmannharWrWiframyfirYaWsemlgheimilaognauWsynlegtertilYessaW 9 vinnabugm;tYr;ahansgegnlgmtumaWgerWumnannanhttbeitahann;lgmtri  YvingunorWieWaverki,svosemmeWh;tunum.    149.gr. e= EinkennitollvarWa. 0  y ViWframkvmdstarfasinnaskulutollverWiraWjafnaWiveraeinkennisklddirogvallt  berasrogsUnaefmeWYarfeinkennismerkisemberskjaldarmerkirkisinsogletrunina  ?Tollmerki0slands auknafnsYeirraogstWu,samtmynd. i  y RWherraseturnnarireglurumeinkennisfatnaWogskilrkitollvarWameWreglugerW. \4   150.gr.  Frjlsog;hindraWuraWgangurtollgslu.   y TollgsluerheimilumferWhvarvetnaumstrendurlandsinsogmeWframYeim,um `  hafnarsvWiogflugvelli. S+!   1& , 51.gr. # Valdbeiting.  $ I y HandhfumtollgsluvaldserheimiltaWbeitavaldiviWframkvmdskyldustarfasinna. !W% Aldrei',VmegaYeirY;gangalengrabeitinguvaldsenYrferhverjusinni. J""&  y HandhfumtollgsluvaldserheimiltefbrUnanauWsynbertilaWnotahandjrnog #' gasvopnviWskyldustrf.RWherraskalaWhfWusamrWiviWd;msmlarWherrasetjareglur #( umhvaWatollvrWumverWiheimilaWaWberaogbeitaslkumbnaWi,umnotkunhansog $ ) YjlfuntollvarWa. v%N!*   A&"+   &   152.gr. ( HeimildtilaWfelalgregluoglandhelgisgslutollgslustrf.  x y FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskuli  lgreglumenngegnatollgslustrfumjafnframtWrumlggslustrfum. a  y Tollstj;rigeturfaliWstarfsmnnumLa'(ndhelgisgslu0slandsaWannasttollgslu. T,   & , 153.gr.  HeimildtilaWfelatollvrWumlggslustrf.    y FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskuli  X tollverWirgegnalggslustrfumjafnframtWrumtollgslustrfum.', K #    &  Handtaka,leitoghaldmunum.     154.gr.   Handtaka. wO  $ y HandhfumtollgsluvaldserheimiltaWhandtakamannsemstaWinneraWeWagrunaWur B  erumbrotgegnlgumYessumogyfirheyraeWafhannlgreglunnihendur.' 3      155.gr. {  Leitfrumogfarartkjum. nF  y TollgsluerheimiltaWleitaallsstaWarfrumsemerutollsvWirkisins.Einniger 9 heimiltaWleitafarartkjumsemerueWakomafrfermingar-ogaffermingarstWumskipa  ogflugfara,svoogWrumYeimstWumYarsem;tollafgreiddarvrurerueWahafaveriW  geymdar.TollgsluerennfremurheimiltaWleitallumfarartkjumsemhnhefur r rkstuddangrunumaWflytji;lglegainnfluttarvrur. e=   156.gr.  SkoWunogranns;knvrumsemfluttarerutillandsins.  o y TollgsluerheimiltaWskoWaogrannsakaallarvrursemfluttarerutillandsins,hvort i semumeraWrWavrurfarmskr,p;stflutning,farYegaflutningeWaannaW.HeimilteraW \4 krefjastYessaWvrurnarsufluttarhsakynnitollstj;raeWaannan&  tiltekinnstaWYarsem ' tolleftirlitferframogYe''ZimframvsaWYartilskoWunar.  & ,  y TollgsluerheimiltaWtakafarangurfarYegaoghafnarsnarvrslurtilskoWunarsWar.  GeturviWkomandikrafistYessaWfarangurinnverWiinnsiglaWurYartilskoWunferfram.Skal `  hlutaWeigandigefinnkosturaWveraviWstaddurskoWunina.Ennfremurskalhonumltin S+! ',tfullngjandikvittunefhann;skarYess. "   &  157.gr.  $ Leit' geymslustWumfyrir;tollafgreiddarvrur. !W%  y Tollgslaskalhafafrjlsanog;hindraWanaWgangtileftirlitsogranns;knar J""& ;tollafgreiddumvrumsemgeymdarerugeymslusvWumskv.69.gr.,svoogaWWrum #' hsumogstWumYarsem;tollafgreiddarvrurerugeymdareWahafaveriWgeymdar.Enn #( fremurertollgsluheimillaWganguraWatvinnuhsnWieftlamaWYarsugeymdarvrur $ ) semekkihafafengiWlglegatollmeWferW. v%N!*   A&"+   &   158.gr. ( Hsleitframhaldiafbeinnieftirfr.   y TollgsluerheimiltaWveitaYeimmnnumeftirfrsemskj;tasrundaneWagrunaWireru  umaWhafaskotiWsrundantolleftirlitimeWinnfluttarvrur.Framkvmamleithsum a YegarumbeinaeftirfreraWrWaogbiWe'(ftirrskurWid;maraveldurhttusakarspjllum. T,   &  159.gr.  Leitmnnum.    y TollgsluerheimiltaWleitamnnumsemerufarartkjum,hsumeWasvWumeWa  X leiWfrfarartkjum,frum,hsumeWasvWumYarsemtollvrWumerheimilranns;kn K #  ogskoWunvrum.'    & ,  y LeitmannimaWeinsframkvmasamkvmtskipunWstatollvarWarsemerviWstaddur    YegarleitarinnarerYrf.Skalframkvmahanaafsvomikillitillitssemisemunnterogm   hnaldreiverWavWtkariennauWsynlegtervegnatolleftirlitsins. wO  ',  y SsemleitaskalskaleigarttYvaWkveWiWvitnistilkvatttilaWveraviWstattYegar B  leitferframefYesserkostur.BertollverWiaWbendasakborningi;tvrttYennanrtt.     y Nkvmleitmanniskalframkvmdafpers;nuafsamakyni.     160.gr. nF Leit;lgrWaeinstaklingum. 9  y EffyrirhuguWerleiteinstaklingisemer;lgrWavegnaaldursskalYYegarhafa  sambandviWforsjraWilahansogfulltrabarnaverndarnefndar,YvumdmiYarsemleit  skalfarafram,oggefaYeimkostaWkomastaWinnntafarogveraviWstaddirYegarleit r ferfram. e=  y EffyrirhuguWerleiteinstaklingisemer;lgrWaafWrumstWumengreinir1.mgr. 0 skalYYegargeralgrWamanniviWvartoggefahonumkostaWkomastaWinnntafarog  veraviWstaddurYegarleitferfram.    161.gr. \4 Haldmunum. '  y TollgslaskalleggjahaldmunieftlamaWYeirhafisnnunargildiopinberumli,  efYeirrahefurveriWaflaWrefsiverWanhtteWaeftlamaWYeirkunniaWverWagerWir  upptkir,vegnabrotalgumYessumeWaWrumlgum. `    162.gr. "  y HafiferWamaWureWafarmaWurmeWferWishrrifjrhWreiWufensemnemur15.000 # evrum,miWaWviWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni,meWferWisviW  $ komutillandsinseWabrottfrfrlandinuerhandhfumtollgsluvaldsheimiltaWleggjahald !W% fjrmuninaefgrunurleikurumaWYeirverWinotaWirviWframkvmdbrotsgegn J""& refsikvWumalmennrahegningarlaga. #'  y Tollstj;riskalYegartilkynnaviWkomandilgreglustj;raumhaldlagninguskv.1.mgr.sem #( tekurkvrWunumframhaldmlsins. $ )   v%N!*   &   163.gr. ( MlsmeWferWarreglurlagaummeWferWopinberramla.  % y Umleit,haldmunum,handtkuogaWramlsmeWferWgildakvWilagaummeWferW  opinberramlanemaWruvsiskveWiWumYessumkafla. a  y Umranns;kn,yfirheyrslugrunaWram'(1annaogskUrslutkurgildakvWi183.!185.gr. T, lagaYessara.    &  InnsigliogaWrartakmarkanir.    164.gr.  X Innsigli. K #  h y HeimilteraWinnsiglaeWasetjalsingartollgslufyrirfarmrUmiogvistageymslurfara    ogfarartkja,vrugeymslur' weWaaWrastaWiYarsem;tollafgreiddarvrurerugeymdar.Enn    fremurerheimiltaWinnsiglaeWaauWkenna;tollafgreiddarvrusendingarmeWangeymslu   eWaflutningistendur.Skylterstj;rnendumfaraogfarartkjaogforstWumnnum wO  vrugeymslnaaWveitatollgsluaWstoWviWinnsiglunoglokun,svoogaWvekjaathygli B  tollgsluYeimstWumYarseminnsigluneWalsingkemurekkiaWhaldi.     y Tollstj;rinnReykjavkkveWurgerWinnsiglaogseturreglurumnotkunYeirra.    y VerWilsingueWainnsiglunekkiviWkomiWgeturtollstj;rikrafistYessaWvarslavaranna {  eWaflutningurfariframundirtolleftirlitikostnaWvrsluhafaeWafarmflytjanda. nF  y InnsiglioglsingartollgslumenginnnematollvrWurrjfainnantollsvWisrkisins 9 eWafarieWafarartkileiWmillistaWatollsvWinu.    165.gr. r FareinangraW. e= M y TollgslageturkvaWaffarsemkomiWerhfneWaflugvll,svoogbannaWumferW 0 svWumYarsemfermingeWaaffermingvruferframeWafarYegarfaraumleiWtileWafr  fariutanlandsferWum.TollgslageturkveWiWaWfarYegareWaaWrirmegieinungisfarafr  borWieWastgaumborWkveWnumstaWeWakveWnumtma.Einniggeturtollgsla i kveWiW,samrWiviWhafnar-eWaflugvallaryfirvld,aWfermingeWaaffermingfarsskuli \4 faraframtilteknumstaWsemhentugasturYykirtileftirlitshverjusinni. '   SkyldatilaWaWstoWatollgsluoghlUWafyrirmlum.   166.gr. `  SkyldatilaWaWstoWatollgslu. S+!  y EfnauWsynbertilgeturtollgslakvattsrtilaWstoWarhvernfulltWamann.MaWurer " skyldurtilaWhlUWakvaWningutollgsluefhanngeturveittaWstoWnYessaWstofnalfi, # heilbrigWi,velferWeWaverulegumhagsmunumsjlfssneWannustuvandamannahttu.  $  y XeirsemkvaddirerutollgslutilaWstoWarskv.1.mgr.farameWtollgsluvaldmeWanYeir !W% gegnastarfinuognj;tasmuverndarogtollverWir. J""&   16&  7.gr. #( Skylda'#tilaWaWstoWaviWtollskoWun. $ )  y Innflytjendumogvrsluhfum;tollafgreiddrarvruerskyltaWaWstoWaviWtollskoWun v%N!* meWYvaWframvsavruaWbeiWnitollgslu,opnatskurogaWrarumbWir,takauppr A&"+ Yeim,lokaYeimafturaWskoWunlokinniogveitaallaYaWstoWogupplUsingarsemleitaWer  '", eftir.SinniinnflytjandieWavrsluhafiekkiskyldusinnitilaWaWstoWaviWtollskoWuner '#- tollstj;raheimiltaWfelatollvrWumeWaWrumstarfsmnnumtollstj;raaWvinnaverkiWeWa (z$. rWamenntilstarfsinsoginnheimtahjinnflytjandaeWavrsluhafaY;knunernemur ( kostnaWi.   y Stj;rnendumfarartkjaerskyltaWstWvaYauYegartollvrWurgefurumYaWmerki.   y Stj;rnendumfaraogfarartkjaerskyltaWveitatollgsluallaYaWstoWogupplUsingar a semleitaWereftir.XeimereinnigskyltaWfaraeftirfyrirmlumtollgslusemltaaWYvaW T, tryggjaeftirlitmeWferminguogaffermingu.    & , 168.gr.   BannviWaWtlmatollgslustrfumsnum.  X  y EnginnmneinnhtttlmaYvaWmaWurgegnitollgslustrfumeWa;hlUWnast K #  fyrirmlumsemtollgslangefurYvskyni', aWvinnaaWframkvmdlagaYessara.      &  XXII.KAFLI    RefsibyrgW,viWurlgogmlsmeWferW. wO  RefsibyrgWogrefsingar.  B  169.gr.    C y RefsaskalfyrirYaubrotlgunumerfallaundirverknaWarlUsingarkvWakafla' O   Yessum.TilrauntilbrotaoghlutdeildbrotumerrefsiverWeftirYvsemsegirIII.kafla {  almennrahegningarlaga. nF  y BrotinvarWarefsinguefYaueruframinafsetningieWagleysi,nemaannaWs 9 srstaklegatekiWfram.   y GeramlgaWilafsekt,einumsreWasamteinstaklingumhonumtengdum,eftirYv  semnnarerkveWiWumeinstkumkvWumkaflans.SamagildirumgreiWslubyrgW r lgaWilasektsemfyrirsvarsmannihanseWaWrumstarfsmnnumkannaWveragerW. e=  y @GG%^170.gr.   y XaWer;lglegurinnflutningur,semvarWarsektumeWafangelsialltaWtveimurrum,ef  varaerflutttillandsinsfrtlndumeWafrtollfrjlsusvWinYessaWtollyfirvldums i gerWgreinfyrirhennisamkvmtfyrirmlumlagaYessara.SamagildirefvaraerfjarlgW \4 rgeymslufyrir;tollafgreiddarvrureWatekintilnotkunarnheimildartollyfirvalda. '  y XaWtelstennfremur;lglegurinnflutningur,ervarWarsmurefsingu,ef&  ;tollafgreidd  varasemflutthefurveriW'umborWfartiltflutningseWavarasemtflutningurhefurveriW  leyfWurgegnlkkuneWaniWurfellingutollieWaWrumgjldumernheimildar `  tollyfirvaldafluttafturrfarinueWaannanhttskotiWundantflutningi. S+!  y VerWieigandivrunnarekkifundinnskalrefsastj;rnandafarsinsfyrirsaknmtbroteWa " byrgWaraWilafarsins,lgaWilaeWaeinstaklingi,;hWYvhvortbrotiWmegirekjatilsaknms # verknaWarstarfsmannsbyrgWaraWilanseWabyrgWaraWilanssjlfsefhann&  ereinstaklingur.  $ byrgWaraWilafarsinsve' rWureingngugerWsekt. !W%  y XaWvarWarsektumefstj;rnendureW& a aaWriryfirmenngeraekkiYaWsemYeirravaldi J""& stendurtilYessaWkomavegfyrir;lgleganinnflutningmeWfrumYeirraeWavanrkja #' nauWsynlegteftirlit'aJ"Yvskyni. #( @GG%^171.gr. v%N!*  y HversemselureWaafhendir,kaupireWaveitirviWtkuvru,Y;tthannvitieWamegivita A&"+  aWhns;lglegainnflutt,skalstasektumeWafangelsialltaWtveimurrum.  '", & ,   y MeWferWvinningsafbrotumgegnlgumYessumerrefsiverWeftirYvsemsegir264. ( gr.almennrahegningarlaga.  ',(K@GG%^172.gr. a  y HversemafsetningieWast;rfelldugleysiveitirrangareWavillandiupplUsingarum T, tegund,magneWaverWmtivrueWavanrkiraWleggjaframtilskilinggnsamkvmt  lgumYessumvegnainnflutningsvruskalstasektumsemaWlgmarkinematvfldum  enaWhmarkitfldumaWflutningsgjldumafYvtollverWisemdregiWvarundanlagningu   aWflutningsgjalda.lagtollognnuraWflutningsgjldskv.86.gr.dregstfrsektarfjrhW.  X  y HversemafsetningieWast;rfelldugleysiveitirrangareWavillandiupplUsingarum K #  tegund,magneWaverWmtivrueWavanrkiraWleggjaframtilskilinggnsamkvmt    lgumYessumvegnatflutningsvruskalstasektum.    &   y TollmiWlarisemafsetningieWast;rfelldugleysiaWstoWarviWrangaeWavillandi   skUrslugjfeWaveitirrangareWavillandiupplUsingarviWtollskUrslugerWvegnainn-eWa wO  tflutnings,beiWnirumtollafgreiWsluvrueWaviWgreiWsluaWflutningsgjaldaskalsta B  refsinguskv.1.mgr.    '  y Hafibrotgegn1.eWa3.mgr.veriWframiWafsetningivarWarYaWauksektafangelsiallt   aWsexrumefbrotiWertrekaWeWasakirmiklaraWWruleyti. {  @GG%^173.gr. 9  y XaWvarWarsektumeWafangelsialltaWtveimurrum,efsakirerumiklar,aWltateWa  valdaYvaWltinsutskjleWavottorWsemerurngmikilvgumatriWumumuppruna  tflutningsvrueWannuratriWiumhanasemeigaaWtryggjaaWvarannj;tifrWindaviW r innflutningannaWrkieWateljisthftilsvWistollmeWferWarYarvegnamillirkjasamninga. e=  y Hafieinstaklingi,flagieWastofnunveriWveittleyfitilaWgefatskjlYauogvottorWsem 0 nefnderu1.mgr.,enekkihefurveriWsannaWhverhafiundirritaWYau,mgeraviWkomandi  leyfishafasektefhannereinstaklinguroghefurekkisUntngilegavarkrniviWmeWferWeWa  vrsluskjalanna.SamagildirumforsvarsmannlgaWilaeflgaWilinnerleyfishafi. i  y EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWi \4 rakiWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrir ' lgaWilanneWahannhafinotiWhagnaWarafbrotinu.  @GG%^174.gr. `   y SsemrUfureWafjarlgirtollinnsiglieWannurtolleinkenniskalstasektumeWa S+! fangelsialltaWsexmnuWum.Smurefsinguskalsstasem;lgmtanhttaflarsr " aWgangsaWvrumsemeruundirtollinnsiglinYessaWrjfainnsigliWeWafjarlgjaYaW. #  y SlseWainnsiglitollgslunnareWaannaWtolleinkennirofiWeWafjarlgt,nYess&  ԀaWs  $ sekifinnist,skalvrsluhafivrunnar' #eWaannarbyrgWarmaWurhennarstasektumefkenna !W% mvanrksluhanseWastarfsf;lkshansumbrotiW.SamagildirefvrsluhafihefurltiWundir J""& hfuWleggjastaWtilkynnatollyfirvldumumbrotiWstraxoghannvarWYessvareWahefur #' vanrktaWgeranauWsynlegarrWstafanirtilvarnarYvaWhininnsiglaWavarayrWifjarlgW #( eWastandihennarbreytt. $ ) @GG%^175.gr. A&"+  y XaWvarWarsektumeWafangelsialltaWtveimurrumaWseljaeWaltaannanhttafhendi  '", vrusemflutthefurveriWtollfrjlsttillandsinssamkvmtlgumnr.110/1951,umlagagildi '#- varnarsamningsmilli0slandsogBandarkjannaogumrttarstWuliWsBandarkjannaog (z$. eignirYess,efviWtakandinUturekkitollfrWindasamkvmtYeimlgum. (  y SmurefsinguvarWaraWtakaviWslkumvrum,svoogaWtakaaWsraWseljaYrvrur,  endaliggiekkifyrir,erviWskiptinfarafram,fullarsannanirfyrirYvaWaWflutningsgjldhafi  veriWgreiddafvrunumogWruminnflutningsskilyrWumfullngt. a  y SmurefsinguvarWarYaWennfremuraWflytjaeWareynaaWflytjavrurtaf T, samningssvWumsamkvmtvarnarsamningi0slandsogBandarkjaNorWur-Amerkusem  fluttarhafaveriWinntollfrjlst.SvaranfluttfarartkiogverWieigandihennarekki  fundinnberstj;rnandifarartkisinsbyrgWbrotinuefhannhefursUntafsrgleysiviW   vruflutninginn.  X @GG%^& , 176.gr.     y XaWvarWarsektumeWafangelsialltaWtveimurrum,efmiklarsakireru,hafimaWur    misnotaWleyfi,vilnanireWatollfrWindisemhonumhafaveriWveittsamkvmtheimild7.   eWa8.gr.eWaWrumreglumsettumsamkvmtlgumYessum.', + wO   y EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWur B  rakiWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrir    lgaWilanneWahannhafinotiWhagnaWarafbrotinu.   @GG%^177.gr. nF  y XaWvarWarstj;rnanda,eigandaeWaumrWamannfarssektumeWafangelsialltaWtveimur 9 rumeftilskilinskjlogskilrkifylgjaekkifari,ekkiergerWYargreinfyrirllumvrumsvo  semskyltereWaskjlineruekkigerWeinsogfyrirermltlgumYessumeWaWrum  reglumsettumsamkvmtYeim,eWavanrkteraWafhendaYautollgslumanni. r  y SmurefsinguvarWarYaWstj;rnandafarsefviWkomuYessfrtlndumerueigigefnar e= upp,eigifinnastfarinueWaekkierannanhttgerWviWhltandigreinfyrirvrumsem 0 samkvmtskUrslumtollyfirvaldaviWkomustaWfarsinserlendishafaveriWteknarumborW  fariWYarogstj;rnandiYessvissieWamttivitaum.SamagildirumbirgWirsemsamkvmt  innsiglisskrhafaveriWgeymdarmeWalinnsiglisbirgWafarsins,endasumaWrWaverulegt i magnumframnauWsynlegarogeWlilegarbirgWirYess.SmurefsinguskuluogYeirafhfn \4 farsinsstasemundirritaWhafam;ttkuskilrkieWainnsiglisskryfirslkanvarning. '  y EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYv& a hvortbrotiWverWi  rakiWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrir  lgaWilanneWahan'a4nhafinotiWhagnaWarafYv. `  @GG%^178.gr. "  y XaWvarWarsektumeWafangelsialltaWtveimurrumefstj;rnandifarartkiseWa # afgreiWslumaWurvrugeymsluafhendir;tollafgreiddavrunleyfistollstj;ra.Smurefsingu  $ varWarYaWaWveitaviWtkuvrusemer;lglegaafhent. !W%  y Brotskv.1.mgr.varWarefsinguefYaueruframinafsetningieWast;rfelldugleysi. J""& @GG%^179.gr. #(  y XaWvarWarsektumeWafangelsialltaWtveimurrumaWgefa,seljaeWaafhendaannan $ ) htttilbrottflutningsrfariforWa,aWramunieWavrusemheimilteraWhafatollfrjlsafari v%N!* nemaaWflutningsgjldhafiWurveriWgreiddogWrumfyrirmlumlagauminnflutning A&"+ fullngt.  '", @GG%^180.gr. (z$.  y EfmaWurtlmartollvrWumYvaWsinnaskyldustrfumsnumviWtollgslueWa ( ;hlUWnastfyrirmlumsemtollverWirgefaviWframkvmdtollgslustarfavarWarYaWsektum  nemabrotiWvarWiYyngrirefsingusamkvmtalmennumhegningarlgum.    nnurviWurlg.  T, 181.gr.  3; y HeimilteraWgeraupptkavrusemflutthefurveriW;lglegatillandsinsfrtlndum  eWafrtollfrjlsusvWi,eWaannanhttfariWmeWvrunaandstttkvWumYessakafla,   ;hW& a Yvhvereigandivrunnarerogntillitstileignarhaftasemhennihvla,nema  X vrsluhafivrunnarhafikomistyfirhanasaknmanhtt. K #   y N'a <YykirekkistWatilaWgeravruupptkaeWaupptkuverWurekkiviWkomiWoger    YheimiltaWgeraupptkthjskunautandvirWivrunnarauktollaogannarragjaldaaf    henni.    y VerWiekkiupplUsthverhinnsekierskalvaranaWliWnum30dgumfrYvaWhnvar wO  fluttinneWafannstverWaeignrkissj;Wsnd;mseWarskurWar. B   y EignaupptkuerheimiltaWbeitaY;ttrefsibyrgWverWiekkikomiWfram.    @GG%^182.gr. {  &   y Heimilt'n=@eraWsviptamannrttindumskv.68.gr.almennrahegningarlagasemsekurhefur nF gerstumst;rfellteWatrekaWbrotkvWumYessakafla. 9  y SviptamYannleyfinusemWlasthefurstarfsleyfisamkvmtlgumYessumtilYessaW  veratollmiWlari,rekageymslusvWifyrir;tollafgreiddarvrureWastundannursambrileg  strfefhannhefurbrotiWgegnrefsikvWumYessakaflaeWameWWrumhttisUntafsr r st;rfelldavanrkslustarfisnu.UmtmalengdsviptingarogendurskoWunkvrWunarfer e= eftirkvWum68.gr.og68.gr.aalmennrahegningarlaga. 0   Ranns;kn,mlsmeWferWogfyrning.   183.gr. i C y Tollstj;rarannastranns;knbrotagegnrefsikvWumYessakaflaaWsvomikluleytisem \4 slkranns;knerekkihndumlgreglu.SkuluYeirhvenrsemYessgeristYrfhefja ' ranns;kntafrkstuddumgruneWavitneskjuumrefsivertbrot.Hafitollstj;riutan  ReykjavkurrkstuddangrunumaWst;rfelltbrotgegnlgunumhafiveriWframiWskalhann  YegartilkynnaYaWtiltollstj;ransReykjavksemveitirYaWstoWviWranns;kninaerYurfa `  Yykir. S+! & ,  y LgregluerskyltaWveitatollstj;ranauWsynlegaaWstoWYguranns;knarmeWYvaW " framanntilskUrslugjafarhjtollstj;raefhannhefuraWforfallalausuekkisinntkvaWningu # Yessefnis.  $ ',F y Umheimildirtollgslutilvaldbeitingar,handtku,leitar,haldlagningaroginnsiglunar !W% gildakvWi151.gr.og154.!164.gr. 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AO  X @GG%^& a 185.gr.     y Umsaks;knogmlsmeWferWvegnabrotagegnrefsikvWumYessakaflaskalfariWaW    httiopinberramla.'a P    y Tollstj;raerY;heimiltaWkveWasektfyrir;lgleganinnflutningeWa&  nnurbrotgegn wO  kvWumY'w`QessakaflaefbroterskUlaustsannaWogtlamaWYaWvarWiekkihrrisekten B  300.000kr.,endajtistskunauturundirYkvrWunoggreiWisektinaYegarstaW.ViWslka    sektarkvrWunskalgreinab;kun,skUrtogstuttlega,frYvbrotisemumeraWtefla,   refsikvWisemYaWvarWarviWogtrekunarverkunsWaribrot,efYveraWskipta.Nhefur {  skUlaustsannaWbroteinnigupptkueignarfrmeWsroggeturtollstj;riundirYvskilorWi nF ernvarsagteWa4.mgr.181.gr.kveWiWeignaupptku,endafariverWmtiYesssemgera 9 upptkteigiframr300.000kr.   y SektiralltaW300.000kr.fyrirhelstubrotlgumYessumogreglumsettumsamkvmt  YeimskulukveWnarreglugerWsemrWherraseturaWfengnumtillgumrkissaks;knara. r 0reglugerWinniskaltilgreinttilhvaWategundabrotahntekuroghvaWasektognnur e= viWurlgskulikomafyrirhverjategundbrots.HeimilteraWvkjafrkvWum 0 reglugerWarinnarefveigamikilrkmlameWYv.   y XegarkvrWunertekinumsektvegnabrotatveimureWafleirikvWumlagaYessara  eWareglnasettrasamkvmtYeimskalsektinverasamtalasektavegnahversbrotsumsig, i endarmistrefsingininnansektarmarkaalmennrahegningarlaga. \4  y SektirogeignaupptakasamkvmtYessarigreinskulukveWnaraftollstj;ra,lglrWum ' fulltrahanseWatollvrWum.X;skuluskulusektirogeignaupptakasamkvmtYessarigrein  kveWnaraftollstj;raeWalglrWumfulltrahansefmlvarWarbrotsemekkiertilgreint  reglugerWrWherra,sbr.3.mgr. `  & a  y Sendaskalrkissaks;knaraskrummlsemlokiWerskv.2.mgr.eftirYeimreglumsem S+! d;msmlarWherrasetur,enm.a.skulukvWi19.og115.gr.laganr.19/1991,ummeWferW " 'aS&Zopinberramla,gildaumfrslusakaskrogleiWbeiningurkissaks;knaraumsektarfjrhW # fyrirhverjategundbrota.  $  y Ntelursaks;knariaWsaklausmaWurhafiveriWltinnundirgangastgreiWslusektareWa !W% maWurhafiranglegaveriWltinnstaupptkueignar,sbr.2.mgr.,eWaveriWltinngangast J""& undirfjarstWmlalokaWWruleytieWamlsemlokiWersamkvmtsamakvWihefWitt #' aWganga& a tild;msoggeturhannYboriWmliWundird;maratil;nUtingarkvrWun #( tollyfirvalda. $ ) 'a#]@GG%^& a 186.gr. A&"+  y SektirfyrirbrotrefsikvWumYessakaflaogandvirWiupptkrarvruskulurenna  '", rkissj;W.'aA&L^ '#-  (z$. @GG%^187.gr. (  y SksamkvmtkvWumYessakaflafyrnistfimmrummiWaWviWupphafranns;knar  vegumtollstj;raeWalgreglustj;raendaverWiekki;eWlilegartafirranns;knmlseWa  kvrWunrefsingar.UmupphafogstWvunfyrningarfrestsferaWWruleytieftirkvWum a 82.gr.almennrahegningarlaga. T,   &  XXIII.KAFLI   TmiskvWi.    188.gr.  X Xagnarskylda. K #  -a y Starfsmnnumtollstj;raberYagnarskyldaumYauatviksemYeimverWakunnstarfisnu'9a    eWavegnastarfssnsogleyntskulufaravegnalgmtraalmanna-ogeinkahagsmuna.Tekur    YettatilupplUsingaumeinkahagimannasemeWlilegteraWleyntfari,upplUsingaum   viWskiptieinstakramannaogfyrirtkja,Y.m.t.hverskonarvitneskjasemrWamaf wO  samritumafslu-ogvrureikningumsemtollyfirvldhaldaeftir.EinnigtekurYagnarskylda B  tilupplUsingaervarWastarfshttitollstj;ra,Y.m.t.fyrirhugaWatollranns;kn,og&  annarra    upplUsingasemleyntskulufaras' damkvmtlgum,starfsreglumtollstj;raeWaeWlimls.    y XagnarskyldanhelstY;ltiWsafstarfi. {  @GG%^189.gr. 9  y SamYykkiAlYj;WatollastofnuninbreytingartollnafnaskrstofnunarinnareWaskUringum  viWtollnafnaskrna,rskurWieWagefittlkunumtollflokkuneWanUjasamrmda  tollnafnaskrsemhefurfrmeWsrbreyttaflokkunvrumtollskrerrWherraheimilt r aWgeranauWsynlegarbreytingartollskrnni,m.a.meWYvaWfellaniWur,breytaeWataka e= uppnUtollskrrnmer.RWherraerjafnframtheimiltaWfellaniWureWatakauppnU 0 tollskrrnmerefYessgeristYrf,t.d.tilaWaflameginauWsynlegraupplUsingatil  hagskUrslugerWar.  Ѐ y Breytingartollskrskv.1.mgr.skulubirtarA-deildStj;rnartWindaoghafaekki i afturvirktgildi.BreytingarnarskuluekkihafahriftollaeinsogYeirhafaveriWkveWnir \4 tollskr,gjldeWagjaldfrelsi,heimildir,takmarkanirogannaWsemkveWiWerumWrum ' lgum.  Ѐ y RWherraerheimiltaWsameinaeitttollskrrnmervrursemkomatillandsinseWafara  frlandinumeWhraWsendingumeWap;stsendingumeinusendingarnmeriogeruaW `  tollverWmti25.000&  kr.eWaminna.SlkbreytingskalY;ekkihafahriffjrhWtollsaf S+! viWkomandivrum.'Sk " @11%^190.gr.  $  y RWherraseturreglurumalmennantollafgreiWslutma.Tollstj;rigeturheimilaWaW !W% afgreiWslafariframWrumtmum,endagreiWiviWkomandiYannkostnaWsemafYvleiWir. J""&  y @GG%^191.gr. #(  y RWherraseturreglurumskiltollstj;raupplUsingumtilHagstofu0slandsraWflutnings- $ ) eWatflutningsskjlumogWrumggnum,aWhfWusamrWiviWHagstofu0slands. v%N!* @GG%^192.gr.  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J""& GjaldtakaYessierheimilYegartollstj;ritelurnauWsynlegtaWfyrirskipaslkagslueWa #' YegarYessersrstaklega;skaWaWtollgslasviWstddflutning;tollafgreiddravara, #( affermingueWafermingufara,innsetningu;tollafgreiddsvarningsgeymslusvWifyrir $ ) ;tollafgreiddarvruro.fl.GjaldiWskalstandastraumafaksturskostnaWiog v%N!* launakostnaWivegnafylgdar.A0J݌A&"+   Ќ  "A0J"  A0Jʅ y2  8  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsmeWfullvinnslulandbnaWarvrumsemfluttarerutil  '", landsinstmabundiWtilfullvinnsluogendurtflutningsskv.3.tlul.7.gr.GjaldYetta '#- skalstandastraumaflaunakostnaWiogferWakostnaWistarfsmannatollstj;ravegna (z$. tolleftirlitsogkostnaWiafaWkeyptrisrfrWiYj;nustuviWtolleftirlit.A0Jʅ݌(   Ќ  "A0J"  A0J\ y2  9  .3  Ԉ0    TollalnugjaldvegnaupplUsinga-oggagnamiWlunarrtlvukerfitollyfirvalda  (tollalnu).GjaldYettaskaltakamiWafkostnaWiviWveittaYj;nustu,m.a.rvinnslu  gagnaogflutningYeirraumupplUsingaveitur.A0J\݌a   Ќ  "A0J "  A0JP y2  10  .3  Ԉ0    InnsiglisgjaldvegnavinnuviWaWinnsiglavrureWarjfainnsigliskv.164.gr.GjaldiW T, skalstandastraumafaksturskostnaWitilogfrYeimstaWYarseminnsigluneWarof  innsiglisferfram.A0JP}݌   Ќ  "A0J "  A0J2 y2  11  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsmeWskemmtiferWaskipumhafiYauveriWundanYegin   kvWumuminnsiglunforWa,sbr.5.mgr.57.gr.A0J2_݌ X   Ќ  "A0J "  A0J y2  12  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsmeWtollfrjlsumforWageymslum,tollfrjlsumverslunum K #  ogtollfrjlsumbirgWageymslumYeirraogfrsvWum.A0J݌     Ќ   y kvWi1.og2.tlul.takahvorkitilerlendraherskipaeWaherflugvlanskipaeWa    flugfaraopinberrieigusemferWasteingnguopinberumerindagerWumogflytjahvorki   vrurnfarYegagegngreiWslu.SamagildireffarleitarhafnarsamkvmtkvrWun wO  stj;rnvalda,vegnaneyWar,slysa,sjkd;mamannaumborWeWaannars;farnaWar. B   y Gjaldtakatollstj;raskalmiWuWviWaWhnstandiundirkostnaWiviWYYj;nustusem    veitter.    y Tollstj;raerheimiltaWgeralangtmasamningskv.1.mgr.fyrirnotkunYj;nustu. {  @11%^&  196.gr. 9  y Lg'9iYessiWlastgildi1.janar2006ogtakatilallravarasemeru;tollafgreiddarviW  gildistkuYeirra.Frsamatmafallargilditollalg,nr.55/1987,meWsWaribreytingum.  ViWaukarII!IVviWYaulg,meWorWnumbreytingum,verWaY;viWaukarII!IVviWlg r Yessi. e=  y ReglugerWirogllnnurfyrirmlisemsetthafaveriWsamkvmttollalgum,nr.55/1987, 0 skuluY;haldagildisnu,aWsvomikluleytisemYaubrj;taekkibgaviWkvWilaga  Yessara,unsnUjarreglugerWirogfyrirmlihafaveriWgefint.   @^kvWitilbrWabirgWa.  \4  y AWilarsemhafafengiWviWurkenningutollstj;ratilrekstursgeymslu-ogafgreiWslustaWar ' fyrir;tollafgreiddarvrureWaleyfirWherratilrekstursalmennrartollvrugeymslu,  tollfrjlsrarforWageymslu,tollfrjlsrarverslunareWafrsvWisfyrirgildistkulagaYessara  skuluinnan&  einsrsfrgildistkulagannasendarWherraeWatollstj;raeftiratvikumums;kn `  umstarfsleyfi.' 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