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T,   kveWierlendurseljandigallaWrarvruaWafhendanUjavrustaWYessaWframkvma  viWgerWgallaWrivruskaltollurinnfallaniWurafhinninUjuvruaWuppfylltumeftirtldum  skilyrWum:   ! ! _ikmo(JT00_ikmo"i3"  i32JT  1  .3  0    HingallaWavaraskalverabyrgWsamkvmtlgbundinnieWasamningsbundinniskyldu  X seljandaYeimtmasemhnersendutaneWahennifargaWundirtolleftirliti.Ekkiskal K #  fargagallaWrivrufyrrenaWfenginniskriflegristaWfestinguseljandaumaWhannmuni    afhendanUjavrustaWYeirrarglluWuog;skiekkieftiraWfhinaglluWuvru    hendur.i3݌  Ќ  "i3"  i3<2JT  2  .3  0    SeljandistaWfestiaWvruskiptifariframvegnalgbundinnareWasamningsbundinnar wO  byrgWarsinnargallaoghannkj;siaWsendanUjavrustaWYeirrarglluWu,kaupanda B  aWkostnaWarlausu,byrgWartma.i3<i݌   Ќ  "i3"  i3$2JT  3  .3  0    NUvaraflokkistsamatollskrrnmeroghingallaWavarasemhnkemurstaWinnfyrir,   hafisamaviWskiptalegtgildiogbiyfirsmutknilegueiginleikumoghingallaWavara {  hafWiviWinnflutning.i3$Q݌nF Ќ    Tollstj;rigeturheimilaWinnflutningvruskv.2.mgr.,ngreiWsluaWflutningsgjalda,Wur 9 enhingallaWavarahefurveriWfluttrlandieWahennifargaWundirtolleftirliti,sbr.1.tlul.  2.mgr.,aWYvtilskilduaWinnflytjandileggiframfjrtryggingutilgreiWsluaWflutningsgjalda  ogkostnaWar,sbr.38.gr.laganna.HingallaWavaraskalfluttrlandieWahennifargaWundir r tolleftirlitiinnan60dagafrtollafgreiWsluvrusemkemurstaWgallaWrarvru.AWWrum e= kostiskalgengiWaWfjrtryggingu. 0 @!12.gr.    RWherrageturmeWreglugerWkveWiWnnarumskilyrWiniWurfellingareWaendurgreiWslu i tollsskv.10.og11.gr.lagaYessara. \4   13.gr.  Tollkv;tarsemlandbnaWarrWherrathlutar.  Ͷ  0viWaukumIIIAogBerutilgreindirtollkv;tarsamkvmtskuldbindingum0slandssamn `  ingnumumstofnunAlYj;WaviWskiptastofnunarinnarvegnainnflutningsYvmagnisem S+! tilgreinterfyrirhvertranna1995tilogmeW2000.UmthlutunYeirraferskv.65.gr.laga " umframleiWslu,verWlagninguogslubvrum.TollurYrvrur,semfluttareruinnsam # kvmttollkv;tumviWaukaIIIA,skalvera32%afgrunntaxtaviWkomandivruliWareinsog  $ hannertilgreindurviWaukaIIAmeWlgumYessum. !W%   TollurYrvrur,semfluttareruinnsamkvmttollkv;tumviWaukaIIIB,skalvera J""& 30%enY;eigihrrienviWaukanumgreinir.ViWinnflutningf;Wurvrumoghrefnum #' Yr10.,11.,12.,17.og23.kaflatollskrrskuluY;gildaYeirtolltaxtarsemtilgreindireru #( tollskrviWaukaI. $ )   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  hvortngilegtframboWafviWkomandivruhfileguverWiertilstaWarinnanlandsmark a aWi.HundraWshlutartollshverrarvruskuluverahrrieftirYvsemframboWinnlendri T, framleiWsluermeiraenlkkaaWsamamarkieftirYvsemframboWinnlendriframleiWslu  minnkar.LandbnaWarrWherraskalviWkvrWunumhundraWshlutatollsleitastviWaWjafn  rWirkimilliinnlendraroginnfluttrarframleiWslusamkeppnislegutilliti.     14.gr. K #  Tollkv;tarsemfjrmlarWherrathlutar.      FjrmlarWherrathlutartollkv;tumvegnainnflutningssamkvmtmillirkja-ogalYj;Wa    samningumaWYvleytisemvrurfallaekkiundirviWaukaIIIA,IIIB,IVAeWaIVBviWlg   Yessi. wO    FjrmlarWherraerheimiltaWfelanefndskv.87.gr.lagaumframleiWslu,verWlagningu B  ogslubvrumaWgeratillguumthlutuntollkv;taskv.1.mgr.      Bthlutuntollkv;taskal,eftirYvsemviWgeturtt,verasamrmiviWsamninginnum   mlsmeWferWviWveitinguinnflutningsleyfasembirturer1.viWaukaAviWsamninginnum {  stofnunAlYj;WaviWskiptastofnunarinnar. nF   HeimilteraWskiptatollkv;tumuppeiningar.Tollkv;tumskalthlutaWtilkveWinstma, 9 alltaWeinurisenn.Beristums;knirummeiriinnflutningennemurtollkv;tavrunnarskal  heimiltaWltahlutkestirWathlutuneWaleitatilboWaheimildirtilinnflutningssamkvmt  tollkv;tumogskalandvirWiWYrennarkissj;W.Endurthlutamtollkv;tumsemekkieru r nUttirinnanYessfrestssemtilgreindurerviWthlutunkv;tans.HeimilterstaWthlutunar e= tollkv;taaWveitaalmennaheimildtilinnflutningsYeimtollumsemumtollkv;tanagilda. 0   UmviWurlgviWmisnotkuntollkv;taYvskyniaWfvilnuntollieWaskttumviWinn  flutningvrumsemekkifallaundirtollkv;tannskalfaraskv.XXII.kafla.HeimilteraW  synjaYeimumthlutuntollkv;tasemgersthefursekurummisnotkun. i   FjrmlarWherraskalreglugerWkveWannarumthlutuntollkv;tasamkvmtYessari \4 greinYarsemm.a.komiframthlutunarkv;ti,innflutningstmabil,tollataxtarogaWrirskil ' mlarsemuminnflutninginnskulugilda.    V.KAFLI `   TollverWogtollverWskvrWun.  S+! 15.gr. " TollverW. #   TollverWinnfluttravaraerviWskiptaverWiW,Y.e.YaWverWsemraunverulegaergreitteWa  $ greiWaberfyrirvrurnarviWsluYeirratiltflutningstillandsinsmeWYeimleiWrttingum !W% semleiWirafkvWum16.gr.,aWuppfylltumeftirtldumskilyrWum: J""& ! ! _ikmo(JT00_ikmo"i3"  i3s2JT  1  .3  0    KaupandasuengartakmarkanirsettarumrWstfuneWanotkunvaranna,aWrarentak #' markanirsemi3s݌#( Ќ  "m"  m0  0 2JT  a  .3  Ԉ0u  settarerueWakrafistverWurmeWlgumeWaafopinberumstj;rnvldumhrlandi,m݌$ )uu Ќ  "m"  m 0  0ww 2JT  b  .3  Ԉ0u  takmarkaYaulandfrWilegumrkYarsemendurseljamvrurnareWam M݌v%N!*uu   "m"  m|0  0 2JT  c  .3  Ԉ0u  hafaekkiveruleghrifverWmtivaranna.m|݌A&"+uu Ќ  "i3"  i32JT  2  .3  0    & ,  SalaneWaverWiWsekkihWeinhverjumskilyrWumeWaskilmlumsemekkierhgtaW ( kvarWaverWfyrirmeWtillititilYeirravarasemveriWeraWvirWa.i3݌ Ќ  "i3"  i3d2JT  3  .3  0    Enginnhlutig;WaafsWarislu,rWstfuneWanotkunvarannaafhlfukaupandarenni  beinteWa;beinttilseljanda,nemaunntsaWgeraviWeigandileiWrttingarsamrmiviW',(4 a kvWi16.gr.i3d݌T, Ќ  "i3"  i3M2JT  4  .3  0    Kaupandiogseljandisu;hWirhvorWrumeWasuYeirhvorWrumhWirYsviW  skiptaverWiWnothfttollalegutillitisamkvmtnnarireglumsettumskv.17.gr.i3Mz݌ Ќ    SamkvmtlgumYessumskalYvaWeinsteljaaWila,pers;nureWalgaWila,hWahvor   WrumaWeftirtalinskilyrWisuuppfyllt:  X ! ! _ikmo(JT00_ikmo"i3"  i3i2JT  1  .3  0    XeirsuyfirmenneWastj;rnendurfyrirtkjahvorannars.i3i݌K #  Ќ  "i3"  i3t2JT  2  .3  0    Xeirsulagalegumskilningisameigendurfyrirtkis.i3t݌   Ќ  "i3"  i3v2JT  3  .3  0    XeirsuvinnuveitandiogstarfsmaWurhans.i3v݌   Ќ  "i3"  i3p2JT  4  .3  0    EinhveraWilibeinteWa;beinteigi,stj;rnieWahafiumrWyfirfimmhundraWshlutumeWa   meiraafatkvWisrttieWahlutabrfumhjYeimbWum.i3p݌wO  Ќ  "i3"  i32JT  5  .3  0    AnnarYeirrastj;rnibeinteWa;beinthinum.i3-݌B  Ќ  "i3"  i32JT  6  .3  0    XriWjiaWilistj;rnibeinteWa;beintbWum.i3.݌   Ќ  "i3"  i3 2JT  7  .3  0    BWirsamanstj;rnibeinteWa;beintYriWjaaWila.i3 8݌  Ќ  "i3"  i32JT  8  .3  0    Xeirsusmufjlskyldu.i3H݌{  Ќ    AWilar,pers;nureWalgaWilar,semeruviWskiptasambandihvorviWannanYannigaW nF annarereinkaumboWsmaWur,einkadreifingaraWilieWasrleyfishafihinsaWilanshvaWamynd 9 semer,skulutaldirverahWirhvorWrum.    16.gr. r TollverWskvrWun. e= X  ViWkvrWuntollverWssamkvmtkvWum15.gr.skalbtaeftirtlduviWYaWverWsem 0 raunverulegaergreitteWagreiWaberfyrirhinarinnfluttuvrur:  ! ! _ikmo(JT00_ikmo"i3"  i3Q2JT  1  .3  0    Eftirtldu,aWsvomikluleytisemYaWerboriWafkaupandaenerekkiinnifaliWYvverWi  semraunverulegaergreitteWagreiWaberfyrirvrurnar:i3Q~݌i Ќ  "m"  m0  0 2JT  a  .3  Ԉ0u  UmboWslaunumogmiWlaraY;knun,Y;ekkikaupumboWslaunum.m ݌\4uu Ќ  "m"  m10  0ww 2JT  b  .3  Ԉ0u  GmakostnaWisemtollalegutillititilheyrirvrunum.m1^݌'uu Ќ  "m"  mo0  0 2JT  c  .3  Ԉ0u  PkkunarkostnaWi,bWifyrirvinnuogefni.mo݌uu Ќ  "i3"  i32JT  2  .3  0    ViWeigandihlutaafverWmtieftirtalinnavaraogYj;nustu,semltinerbeinteWa;beint  tafkaupandangreiWslueWalkkuWuverWi,tilnotkunarsambandiviWframleiWslu `  ogsluhinnainnfluttuvaratiltflutningsaWsvomikluleytisemslktverWmtierekki S+! innifaliWYvverWisemraunverulegaergreitteWagreiWaber:i3݌" Ќ  "m"  m20  0 2JT  a  .3  Ԉ0u  Efnivara,hluta,partaogYesshttarsemnotaWhefurveriWhinarinnfluttuvrur.m2_݌#uu Ќ  "m"  m0  0ww 2JT  b  .3  Ԉ0u  Verkfra,forma,m;taogYesshttarsemnotaWhefurveriWviWframleiWsluhinna  $ innfluttuvara.m݌!W%uu Ќ  "m"  m0  0 2JT  c  .3  Ԉ0u  EfnivarasemeyWsthafaviWframleiWsluhinnainnfluttuvara.mJ݌J""&uu Ќ  "m"  mg0  0ww 2JT  d  .3  Ԉ0u  VerkfrWivinnu,Yr;unar,iWnlistar,hnnunar,tlanaoguppdrttasemunniWhefur #' veriWannarsstaWarenhrlandiognauWsynlegtertilframleiWsluhinnainnfluttu #( vara.mg݌$ )uu Ќ  "i3"  i3[2JT  3  .3  0    Einkarttar-ogleyfisgjldum,semtengderuvrumYeimsemveriWeraWvirWaogkaup v%N!* andiverWurbeinteWa;beintaWgreiWa,semskilyrWifyrirsluYeirra,aWsvomikluleyti A&"+  semYessieinkarttar-ogleyfisgjlderuekkiinnifalinYvverWisemraunverulegaer  '", greitt& a  eWagreiWaber.XettatekurY;ekkitilYesskonargjaldasemgreidderufyrirfram ( leiWslurttvrunnihrlandi.i3[݌ Ќ  "i3"  i3_2JT  4  .3  0    VerWmtisrhversg;WahlutarafsWa'a(friendurslu,rWstfuneWanotumhinnainnfluttu  varasemrennurbeinteWa;beinttilseljanda.i3_݌a Ќ    EftirtaliWskalinnifaliWtollverWi: T, ! ! _ikmo(JT00_ikmo"i3"  i32JT  1  .3  0    FlutningskostnaWurhinnainnfluttuvaratilinnflutningshafnareWainnflutningsstaWar.i3 ݌ Ќ  "i3"  i32JT  2  .3  0    Gjldfyrirfermingu,affermingueWameWferWhinnainnfluttuvaravegnaflutningsYeirra  tilinnflutningshafnareWainnflutningsstaWar.i34݌  Ќ  "i3"  i3}2JT  3  .3  0    VtryggingarkostnaWur.i3}݌ X Ќ    ViWbturviWYaWverWsemraunverulegaergreitteWagreiWaberskaleinungiskvarWa K #  samkvmtYessarigreingrundvellihlutlgraogmlanlegraatriWa.      ViWkvrWuntollverWsskalengubttviWYaWverWsemraunverulegaergreitteWagreiWa    bernemaYaWsunntsamkvmtkvWumYessarargreinar.     17.gr. B  ReglugerWarheimild.    9  RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumkvrWuntoll   verWsertakimiWafsamningnumumframkvmdVII.gr.hinsalmennasamningsumtolla {  ogviWskipti1994.Reglurnarskulum.a.tilgreinahvernigtollverWskalkvarWaWYeimtil nF vikumsemekkierhgtaWkvarWatollverWinnflutningsvruskv.15.gr.ogYaWsembta 9 skalviWtollverWsamkvmtkvWum16.gr.    RWherraermeWsamahttiheimiltaWsetjareglurummatvrumtiltollverWsogmls  meWferWarreglurYegarstWaYykirtilaWdragaefasannleiksgildivrureikningsogannarra r YeirraatriWasemumrWir15.gr.ogYesssembtaskalviWtollverWsamkvmtkvWum e= 16.gr. 0   18.gr.  SkiptingkostnaWar. i   KostnaWi,gjldumogWrumtgjldum,sbr.16.gr.,semtilverWaYegarvrurerusendar \4 einufarmskrrnmerisemflokkastmismunanditollskrrnmer,skaljafnaWhlutfallslega ' niWureinstakarvrursendingumiWaWviWverWYeirrainnkaupsstaWnemainnflytjandi  leggiframsundurliWaWanreikningumslkankostnaW,gjldognnurtgjldvegnaeinstakra  vrutegunda. `    Efvaraersendlengraentilfyrstutollhafnar,semunnthefWiveriWaWaffermahana,m S+! dragafrflutningsgjaldsaukaYannogsendingarkostnaWsemsframhaldsflutningurhefur " haftfrmeWsr,endasgerWfullngjandigreinfyrirkostnaWaraukanum.Xskalogheim # iltaWdragafrYannhlutaflutningsgjaldssemgreiddurervegnaslmraraWstWuviWafferm  $ ingueWavegnaYessaWfaraffermirfleiristWumeneinum,endasgerWfullngjandigrein !W% fyrirYeimkostnaWarauka. J""&   19.gr. #(   SverWvara,semflokkabermismunanditollskrrnmeroggreiWaberafmismunandi $ ) hantoll,tilgreinteinnifjrhWskalgreiWaafllumvrunumYanntollhundraWshlutasem v%N!* hvlirYeirrivrusemberhstantollnemainnflytjandiltitollyfirvldumtupplUsingar A&"+ semYaumetafullngjandiogbyggjamkvrWunumtollverWeinstakravarasendingu.  '",   20.gr. (z$. TollafgreiWslugengi. (    RWherrakveWurmeWreglugerWYaWtollafgreiWslugengisemnotaskalviWumreikning  tollverWsvrueWahlutaYessyfirslenskarkr;nur.XarskaljafnframtkveWiWnnarum  gildistma,fresti,brWabirgWatollafgreiWslu,tollafgreiWsluYegarengrarskrningargengis a nUturogannaWerlUturaWgengisviWmiWunviWtollafgreiWslu.TollafgreiWslugengiskalmiWa T, viWopinbertviWmiWunargengisemskrWerafSeWlabanka0slandsYegarvaraertekintiltoll  meWferWar,endafaritollafgreiWslaframinnantiltekinsfrests.X;skalheimiltaWkveWaaW  tollafgreiWslugengigildifyrirframkveWinntma,endaverWibreytingarskrWuviWmiW   unargengiminnien5%,eWamiWaviWYaWviWmiWunargengimyntarsemskrWerafSeWla  X bankanumoggildierYegargjlderugreidd. K #    SeWlabanki0slandsskalgefatopinbertviWmiWunargengierlendrarmyntar.      VI.KAFLI    Tollflokkun.  wO  21.gr B  Tollflokkunvru.    1  Inn-ogtflytjendurskulufravrutiltollflokksviWeiganditollskjlumsamkvmtal   mennumreglumumtlkuntollskrrinnarviWaukaIviWlgYessi. {    LeikivafiumtollflokkunvrueWa;skiinn-eWatflytjandieftirstaWfestingutollstj;ra nF tollflokkunvrugeturhannleitaWeftirbindandilititollstj;ratollflokkunvrunnar,sbr. 9 22.gr.    22.gr. r Bindandilitumtollflokkun. e=   Ef;skaWerbindandilitsumtollflokkunvruskalsendaskriflegabeiWniYaraWltandi 0 tiltollstj;ra.Tollstj;ritekurkvrWunumtollflokkunvrusamkvmtYessarigreinsemer  bindandigagnvartfyrirspyrjandaogtollyfirvldum,nemahnsafturklluWaftollstj;raeWa  hennibreytteftirkrutilrkistollanefndar,sbr.126.gr. i   Tollstj;raerekkiskyltaWverWaviWbeiWniskv.1.mgr.efhnlUturaWvrusemYegar \4 hefurveriWtollafgreiddeWavrusemersendingusemflutthefurveriWtillandsins.Sama ' gildirefbeiWnireynistauglj;slegaveratilefnislaus.    MeWbeiWniumbindandilitskulufylgjaYauggnsemerunauWsynlegtilYessaWunnt  saWkveWatollflokkunvru,svosemteikning,mynd,vrulUsingeWabklingur.EfnauW `  synbertilaWmatitollstj;rageturhannsettskilyrWiumaWsUnishornafvruslagtframWur S+! entekinerkvrWunumtollflokkun. "   Tollstj;riskalsvarabeiWniskriflegainnan30dagafrYvaWhnberst.0svaritollstj;ra # skalmeginatriWumkomaframhvaWarkumniWurstaWaerbyggW.Teljitollstj;riaWbeiWni  $ hafiekkiaWgeymafullngjandiupplUsingareWahennifylgiekkinauWsynlegggntilYess !W% aWunntsaWkveWatollflokkunskalhanntilkynnaviWkomandihvaWaupplUsingareWaggn J""& vanti.XegarrYvhefurveriWbttskaltollstj;risvarabeiWniinnan30daga.Afritafsvari #' tollstj;rasamtlj;sritiafmikilvgustuggnumskalsenttollstj;ranumReykjavksem #( skotiWgeturkvrWuninnitilrkistollanefndar. $ )   v%N!*   &   VII.KAFLI (  AWflutningsskUrslaogaWrarskUrslugjafir.   23.gr.  SkilafresturaWflutningsskjala. a   Innflytjandiskalltatollstj;rataWflutningsskUrsluognnurtollskjlvegnainnfluttrar T, vru,sbr.24.og26.gr.,Wurenvaraer'(ԀafhenttilnotkunarinnanlandseWasetttollfrjlsa  versluneWatollfrjlsaforWageymslu.TollskjlskuluY;ltintollstj;ratekkisWarensex  mnuWumfrkomudegiflutningsfarsvrutillandsinsnemavruhafiveriWrWstafaWtoll   vrugeymslueWafrsvWi.  X   24.gr.    RafrnaraWflutningsskUrslur.       TollmiWlararskulusendaviWkomanditollstj;rameWskjalasendingummillitlvaYr   upplUsingarsemltabertviWtollafgreiWsluvara(SMT-tollafgreiWsla). wO    XrttfyrirkvWi1.mgr.geturtollstj;rikrafistYessaWhonumsultnartskriflegar B  aWflutningsskUrslurvegnavarasemYarfnastsrstakseftirlits.      Innflytjendur,semstundainnflutningvrumatvinnuskyni,skulusendaviWkomandi   tollstj;raYrupplUsingarsemltabertviWtollafgreiWsluvarameWskjalasendingum {  millitlva(SMT-tollafgreiWsla)eWagegnumveftenginguviWvefseturtollyfirvalda(VEF nF tollafgreiWsla). 9   XrttfyrirkvWi3.mgr.skalrWherrakveWameWreglugerWaWYeirsemnekkitil  teknumlgmarksfjldainnfluttrasendingarigetiltiWtollyfirvldumtskriflegaraW  flutningsskUrslurskv.26.gr. r   InnflytjendumsamkvmtYessarigreinerheimiltaWveitatollmiWlaraumboWtilYessaW e= komaframfyrirYeirrahndgagnvarttollyfirvldummeWskjalasendingummillitlva 0 (SMTtollafgreiWslu).    Tollstj;rinnReykjavkkveWurformrammaskeytisfyriraWflutningsskUrslu.    RWherraskalkveWameWreglugerWhvernigtknilegritfrsluSMT-ogVEF-tollaf i greiWsluskulihttaW. \4   25.gr.  LeyfitilSMT-ogVEFtollafgreiWslu.  &  SMT-ogVEF-tollafgreiWslaerhWleyfifrtollstj;ranumReykjavk. `    LeyfitilSMT-eWaVEF-tollafgreiWsluerveittYeimaWilumsemumgetur1.og3.mgr. S+! 24.gr.,endauppfylliYeireftirtalinskilyrWi: " ! ! _ikmo(JT00_ikmo"i3"  i3(2JT  1  .3  0    XeirhafitilskilinleyfieWaskrningutilviWkomandiatvinnustarfsemi,svosemleyfitil # YessaWveratollmiWlariskv.XI.kaflalagaYessara,skrWaverslun,sbr.lgnr.28/1998,  $ umverslunaratvinnu,iWnaWarleyfi,sbr.iWnaWarlgnr.42/1978,vinnsluleyfi,sbr.lgnr. !W% 55/1998,ummeWferW,vinnsluogdreifingusjvarafurWa,eWannurleyfisemkrafister.i3( )݌J""& Ќ  "i3"  i3+2JT  2  .3  0    XeirhafitilkynntHagstofu0slandsumatvinnustarfsemisnaogsufyrirtkjaskr,sbr. #' lgnr.17/2003,umfyrirtkjaskr.EfumeinstaklingaeraWrWasemstundaatvinnu #( reksturskuluYeiraWminnstakostihafaframkvmtYannlgmarksfjldatollafgreiWslna $ ) semtilgreindurerreglugerW,sbr.4.mgr.24.gr.i3++݌v%N!* Ќ  "i3"  i3-2JT  3  .3  0    Xeirhafitilkynntskattstj;raumstarfsemisnaogveriWskrWirskv.5.gr.laganr. A&"+ 50/1988,umvirWisaukaskatt,ogfyrirmlumsettumsamkvmtYeim.i3- .݌ '", Ќ  "i3"  i3c/2JT  4  .3  0    XeirsuekkivanskilumviWrkissj;WmeWgreiWsluopinberragjaldaeWaskatta.i3c//݌'#- Ќ  "i3"  i302JT  5  .3  0    Tollstj;rinnReykjavkhafisamYykktYannhugbnaWsemumskjandihyggstnotatil (z$. samskiptaviWtollyfirvld,nemaYegars;tterumVEF-tollafgreiWslu.i300݌( Ќ  "i3"  i3 22JT  6  .3  0    XeirhafiaWskipastarfsliWimeWfullngjandiYekkingulgumogreglumumtoll  meWferWvara.i3 2M2݌ Ќ    26.gr. T, SkriflegaraWflutningsskUrslur.  u3  AWrirenYeirsemumgetur1.og3.mgr.24.gr.,sbr.4.mgr.24.gr.,skuluafhendaviW  komanditollstj;raskriflegaraWflutningsskUrslur.     Innflytjendumskv.1.mgr.erheimiltaWveitatollmiWlaraumboWtilYessaWkomafram  X fyrirYeirrahndgagnvarttollyfirvldummeWrafrnumskjalasendingummillitlva. K #    Tollstj;rinnReykjavkkveWurformaWflutningsskUrslna.      InnflytjendurgetasjlfirlagttileyWublWfyriraWflutningsskUrslur,endauppfylliYau    skilyrWisemsetteruskv.3.mgr.umformYeirra.     27.gr. B  EinfaldaWaraWflutningsskUrslur.    6  RWherrageturreglugerWheimilaWeinfaldaWarskUrslugjafirvegnap;stsendingaogvara   semekkierufarmskr.RWherrageturjafnframtheimilaWeinfaldariskUrslugjafirvegna {  varasemnj;tatollfrWindaviWinnflutningskv.5.,7.og8.gr. nF   Tollstj;rinnReykjavkkveWurformaWflutningsskUrslnaskv.1.mgr. 9   28.gr.  SkUrslugjafirferWamannaogfarmanna. r J9  FerWamennogfarmenn,semkomatillandsinsfrtlndum,skulu;tilkvaddirgeratoll e= gslugreinfyrirtollskyldumvarningisemYeirhafameWferWis.Samagildirumvarningsem 0 erhWursrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsins.    XarsemtollafgreiWslaferWamannaferframertollstj;raheimiltaWhafaaWskilintollaf  greiWsluhliW,annarsvegarfyrirYsemhafameWferWistollskyldanvarningeWavarningsem i hWurersrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsinsoghinsvegar \4 fyrirYsemhafaenganslkanvarningmeWferWis.FarYegarskuluYsjlfirveljasrtollaf ' greiWsluhliWogteljastYeirmeWvalisnugefatilkynnahvortYeirhafimeWferWisvarningsem  YeimberaWgeratollgslugreinfyrir.    RWherrageturmeWreglugerWsettnnarireglurumtollafgreiWslusamkvmtYessari `  grein. S+!   29.gr. # FylgiggnmeWaWflutningsskUrslum.  $ >  EftirtalinskjlskululiggjatilgrundvallaraWflutningsskUrsluskv.24.og26.gr.eftirYv !W% semviW.XegarumSMT-eWaVEF-tollafgreiWslueraWrWaskulufylgiggnvarWveittmeW J""& Yeimhttisemmlterfyrirum30.gr.ViWeigandifylgiggnskuluafhenttollstj;raYeim #' tilvikumYegaraWflutningsskUrslaerskrifleg: #( ! ! Y(580_ikmo"i3"  i3A25  1  .3  0    Vrureikningur:i3AA݌$ ) Ќ    0     u FrumriteWasamritafvrureikningiyfirhinainnfluttuvrueWasendingu.Xrttfyrir v%N!*  kvWi1.mlsl.ertollstj;raheimiltaWtakagildanproformareikningeWaviWskipta A&"+ reikning& ,  staWfrumritseWasamritsYegarverWmtivruer;verulegteWahnerauglj;s ( legaekkitluWtilsluhrlandi,tildmisYegarumpers;nulegamunieraWrWa. "i3"  i3D25  2  .3  0    FarmbrfognnurstaWfestingarskjl:i3DD݌ Ќ    0     u FarmbrfeWaundirfarmbrf,reikning',(CurfyrirflutningskostnaW,reikningurfyrirum a bWakostnaW,pkkunarlisti,niWurstaWaefnagreiningarognnurskjlogggnsemgeta T, veriWtilstaWfestingarYeimatriWumsemtilgreinderuaWflutningsskUrsluogvrureikn  ingieWafelasrupplUsingarumtegundvru,samsetningu,magnogverWhennar.  KrefjastmYessaWfarmbrfeWaundirfarmbrfsafhentfleirieneinueintakiogtoll   stj;raerheimiltaWhaldaeftireinueintakieWafleirieftirYrfum.Tollstj;raerheimilt  X aWtakaafritafstaWfestingarskjlumefstWaYykirtil.K #  "i3"  i32I25  3  .3  0    TollverWsskUrsla:i32I_I݌   Ќ    0     u TollverWsskUrslaYeimtilvikumYegarYaWverWsemtilgreintervru-eWaslu    reikningierekkiviWskiptaverWvru,sbr.15.gr.RWherrageturmeWreglugerWeWaWr   umfyrirmlumkveWiWaWtollverWsskUrslasltintmeWaWflutningsskUrsluWrum wO  tilvikum.TollverWsskUrsluskalinnflytjandigeraskriflegaYartilgerteyWublaW.B  "i3"  i3QL25  4  .3  0    Upprunasannanir:i3QL~L݌   Ќ    0     u FrumritviWeigandiupprunasnnunarYeimtilvikumYegarsetterframkrafaumfrW   indameWferWinnfluttrarvrumeWvsantilfrverslunarsamningssem0slandaWildaW.{    RWherragetursettnnarireglurumformogefniaWflutningsskUrsluogfylgiskjala. nF   30.gr.  VarWveislaaWflutningsskUrslnaogfylgigagnavegnarafrnnartollafgreiWslu.  N  TollmiWlariskalvarWveitalltlvutkggnervarWatollafgreiWslusexrfrtollaf r greiWsludegi.TollmiWlariskalhaldafullkomnaskreWagagnadagb;krttritmarWog e= geyma;breyttllrammaskeytisemhannsendirtollstj;raeWam;ttekurfrtollstj;ra.Xegar 0 gagnadagb;kerhaldintlvutkuformiskalauWveldanhttveraunntaWnlgastramma  skeytiogendurmyndaYauogprentalsileganhttefYesser;skaW.TollmiWlariskalaW  aukivarWveitaviWeigandiskriflegggn,sbr.29.gr.,semliggjatilgrundvallarrafrnniaW i flutningsskUrsluYrjmnuWifrtollafgreiWsludegi.TollmiWlariskal,eftirYvsemviW, \4 afhendab;khaldsskylduminnflytjanda,sbr.2.mgr.,eWatollstj;ra,sbr.3.mgr.,llskrifleg ' ggnaWloknumgeymslutma.    InnflytjandisemannastsjlfurrafrnatollafgreiWsluskalvarWveitalltlvutkggnmeW  Yeimhttisemmlterfyrirum1.mgr.HannskaljafnframtvarWveitallviWeigandiskrif `  legggn,sbr.29.gr.,samrmiviWkvWilagaumb;khaldogreglugerWasettrasamkvmt S+! Yeim,aWloknumYriggjamnaWageymslutmatollmiWlaraskv.1.mgr.YaWviWbWiYeim " tilvikumYegarinnflytjandiannastsjlfurrafrnatollafgreiWsluogYegarhannveitirtollmiWl # araumboWtilYessaWkomaframfyrirsnahndgagnvarttollstj;ra.VarWveislutmigagna  $ skalverasexrfrtollafgreiWsludegi. !W%   EfinnflytjandieWaviWtakandivruerekkib;khaldsskyldurskulutollstj;raafhentll J""& skriflegggnersnertatollmeWferWvru. #'   31.gr. $ ) UpplUsingaskylda. v%N!* W  InnflytjandiskalsamkvmtkvrWuntollstj;raleggjaframeWaveitaaWgangaWb;khaldi A&"+ snuogb;khaldsggnum,brfum,samningumogWrumggnumervarWainnflutningvru  '", eWasendingarefnauWsynlegtYykirtilYessaWunntsaWgangarskuggaumhvortverWeWa '#- nnuratriWiaWflutningsskUrslu,vrureikningumeWastaWfestingarggnumsueWahafiveriW (z$. rtttilgreind.Tollstj;rihefuraWgangaWframangreindumggnumogaWgangaWstarfsstWv ( umtollskyldraaWilaogbirgWageymslumogheimildtilaWtakaskUrslurafhverjumYeimsem  tlamaWgetigefiWupplUsingarermliskipta.    llumaWilum,bWitollskyldumogWrum,erskyltaWltatollstj;rat;keypisogYv a formisem;skaWerallarnauWsynlegarupplUsingarogggnerhannferframogsnertainn T, flutningvrueWasendingar.0YvsambandiskiptirekkimlihvortupplUsingarnarvarWa  YannaWilasembeiWninnierbeinttileWaaWraaWilasemhanngeturveittupplUsingarum.    32.gr.  X ReglugerWarheimild. K #  ]  RWherrageturmeWreglugerWsettalmennskilyrWiseminnflytjendurogaWrirYurfaaW    uppfyllavegnaskUrslugjafarsamkvmtYessumkafla.Xarskalm.a.kveWiWumskilyrWi    fyrirleyfumtilSMT-ogVEF-tollafgreiWslu,tryggingarfyriraWflutningsgjldumgreiWslu   fresti,uppgjrstmabil,gjalddagaogskilaWflutningsgjalda,greiWslukostnaWarvegnagagna wO  flutningsoggjaldtkuvegnaYessarartollmeWferWar,varWveislugagnasemsnertatollmeWferW B  oginnflutningvara,endurskoWunaWflutningsgjalda,tolleftirlitognnuratriWieftirYvsem    nauWsynbertil.     VIII.KAFLI nF  byrgWupplUsingummeWaWflutningsskUrsluogWrumtollskjlum.  9 33.gr.  byrgWinnflytjanda.  &a  Innflytjandi,semsendirtollstj;raaWflutningsskUrsluumvrumeWrammaskeytium r gagnaflutningsnetvegnaSMT-eWaVEF-tollafgreiWslu,berbyrgWYvaWupplUsingar,sem e= Yareruveittar,surttar.EnnfremurberhannbyrgWaWframkomiallarYrupplUsingar 0 semeigaaWkomaframvegnatollafgreiWslunnarogaWYrsubyggWarviWeigandifylgi  skjlumsemeigaaWliggjatilgrundvallaraWflutningsskUrslu.    Ssemundirritaroglturtollstj;ratskriflegaaWflutningsskUrslusamtfylgiskjlum i berbyrgWYvaWYrupplUsingarsemYarkomaframsurttar. \4   EnnfremurberhannbyrgWaWframkomiallarYrupplUsingarsemeigaaWkomafram ' vegnatollafgreiWslunnar.    34.gr. `  byrgWtollmiWlara. S+! $f  TollmiWlari,semhefursentaWflutningsskUrslutiltollstj;rafyrirhndinnflytjanda,ber " byrgWrngumeWa;fullngjandiupplUsingumhafihannvitaWeWamttvitaaWupplUs # ingarinnflytjandavrurangareWa;fullngjandi.  $   TollmiWlaraerskyltaWfhendurllviWeigandifylgiggnskv.29.gr.Wurenhann !W% sendirtollstj;rarammaskeytivegnaSMT-tollafgreiWslufyrirhndinnflytjanda. J""&   TollmiWlaraberskyldatilYessaWleggjasjlfstttmathvortYaufylgiggnsemumbj;W #' andihansleggurframtilgrundvallaraWflutnings-eWatflutningsskUrslufullngikvWum #( lagaYessaraogstj;rnvaldsfyrirmla.TeljihannsvoekkiveraskalhannkallaeftirYeim $ ) ggnumsemvantareWanUjumggnumstaWYeirrasemkunnaaWvera;fullngjandi. v%N!* HannskalYvaWeinssendaaWflutningsskUrsluafstaWtiltollstj;rameWrammaskeytiYeim A&"+ tilvikumYegarfylgiggn,semliggjatilgrundvallaraWflutningsskUrslu,uppfyllaskilyrWilaga  '", YessarameW;tvrWumhtti. '#-  (z$.   IX.KAFLI (  TollmeWferWvru.   35.gr.  UpphaftollmeWferWar. a +l  VaratelsttekintiltollmeWferWarYegareitthverteftirtalinnatilvikaviW: T, ! ! _ikmo(JT08Y"i3"  i3n2JT  1  .3  0    Tollstj;rihefurtekiWviWaWflutningsskUrsluogWrumtollskjlum,semskulultint  vegnatollmeWferWarvru,endafullngiYauaWlluleytiskilyrWumlagaYessaratilYess  aWunntsaWheimilaafhendinguvruYegarstaW.AWflutningsskUrsla,semsendermeW   rammaskeyti,telstveram;ttekinhjtollstj;raviWskrningutlvukerfitollyfirvalda.i3n4n݌ X Ќ  "i3"  i3p2JT  2  .3  0    Tollstj;rihefurheimilaWafhendinguvrueWasendingarneWagegntryggingu.i3pp݌K #  Ќ  "i3"  i3q2JT  3  .3  0    Tollstj;rihefurtilkynntinnflytjandaaWvaraeWasendingverWiseldnauWungarslueWa    gertrWstafanirtilYessaWseljavrunauWungarsluefekkinsttilinnflytjandatil    lkningartollieWaWrumgjldumseminnheimteruvegnainnflutnings,sbr.135.og136.   gr.i3qr݌wO  Ќ    36.gr.    AlmennogsrstktollmeWferW.   t  AlmenntollmeWferWvrufelursrafhendinguaWflutningsskUrsluogannarratollskjala, {  greiWsluaflutningsgjaldaeWaskuldfrsluYeirraogveitinguafhendingarheimildartollstj;ra. nF   SrstktollmeWferWvrufelursrafhendinguvru,ngreiWsluaWflutningsgjaldaeWa 9 skuldfrsluYeirra,eftirfaranditilvikum:  ! ! %(Ť80_ikmo"i3"  i3v2Ť  1  .3  0    XegarvaraerfluttinngrundvellikvWa7.og8.gr.i3v%w݌ Ќ  "i3"  i3x2Ť  2  .3  0    XegarkvrWunumtollverWerfrestaW,sbr.37.gr.i3x-x݌r Ќ  "i3"  i3 y2Ť  3  .3  0    XegarbrWabirgWatollafgreiWslaferframeWaneyWarleyfierveitt,sbr.38.og39.gr.i3 y6y݌e= Ќ    37.gr.  FrestunkvrWunarumtollverW.      ReynistviWtollafgreiWslunauWsynlegtaWfrestalokakvrWunumtollverWvrusamkvmt i kvWum8.!11.gr.eWannuratriWisemlgYessitakatilskalinnflytjandaenguaWsWur \4 heimiltaWleysatilsnvruna,aWYvtilskilduaWhannsetjifullngjanditryggingufyrir ' greiWsluaWflutningsgjaldasemkunnaaWverWalgWvruna,tollstj;riteljiekkistWutil  aWhaldavrunnivegnaendanlegrarkvrWunarumYauatriWisemupplUsingarskortirum  eWagreiningurerumogkvWiannarralagasuYvekkitilfyrirstWu. `    38.gr. " BrWabirgWatollafgreiWsla. # }  NgeririnnflytjandivruYaWsennilegtaWhannhafiekkifengiWYauggnsem29.gr.  $ tekurtil,eWaYaueruekkifullngjandi,ogmYtollstj;riveitaheimildtilafhendingarvru !W% gegnYvaWhanngreiWiallankostnaWaftollskoWunogsetjifjrtryggingufyrirgreiWsluaW J""& flutningsgjaldaogafhendieWaleiWrttiggn,semmisfellureru,innanhfilegstmasem #' tollstj;ritiltekur.ViWkvrWuntryggingargeturtollstj;rilagtalltaW25%lagtluWaW #( flutningsgjld.&  EfvanefndirverWagreiWsluaWflutningsgjaldamtollstj;rikveWagjldin $ ) ogtakafjrtrygginguuppYau.'$ v%N!*   RWherraseturnnarireglurumbrWabirgWatollafgreiWslusamkvmtYessarigrein. A&"+   39.gr. '#- NeyWarleyfi. (z$.     HeimilamfarmflytjendumeWaWrumaWilum,semgeyma;tollafgreiddarvrur,aWaf ( hendaeiginbyrgWvrusendingar,endasafhendingYeirrabrUn.Erfarmflytjandibyrgur  fyrirgreiWsluaWflutningsgjaldavegnavrusendingarefinnflytjandistendurekkisjlfur  skilum. a   X.KAFLI   Skipulagtollyfirvalda.   40.gr.   WstiyfirmaWurtollamla.  X   FjrmlarWherraerWstiyfirmaWurtollamlalandinu.Tollstj;rinnReykjavkfermeW K #  tollamlefniumboWirWherrameWYeimhttisemkveWiWerumlgumYessum.      RWherrahefureftirlitmeWYvaWtollstj;rarrkiskyldursnar.HannhefurrtttilYess    aWftilathugunartollskjlaWilaogggnvarWandiYauogkrefjatollstj;raskUringalluYv   ervarWarframkvmdlagaYessara. wO    RWherraskalennfremurfylgjastmeWYvaWrkistollanefndrkiskyldursnarogskal B  nefndinsendarWherrarlegaskUrsluumstrfsn.      41.gr. {  Tollumdmi. nF   landinuskuluveranutollumdmi: 9 ! ! _ikmo(JT08%"i3"  i3)2JT  1  .3  0    Reykjavkurumdmi.i3)V݌ Ќ  "i3"  i32JT  2  .3  0    Vesturlandsumdmi.i32݌ Ќ  "i3"  i32JT  3  .3  0    VestfjarWaumdmi.i3݌r Ќ  "i3"  i32JT  4  .3  0    NorWurlandsumdmi.i3݌e= Ќ  "i3"  i32JT  5  .3  0    Austurlandsumdmi.i3ˌ݌0 Ќ  "i3"  i3z2JT  6  .3  0    SuWurlandsumdmi.i3z݌ Ќ  "i3"  i3X2JT  7  .3  0    Vestmannaeyjaumdmi.i3X݌ Ќ  "i3"  i352JT  8  .3  0    Reykjanesumdmi.i35b݌i Ќ  "i3"  i32JT  9  .3  0    SuWvesturumdmi.i3;݌\4 Ќ    MrktollumdmaskulukveWinmeWreglugerWaWfenginniumsgntollstj;raogsUslu ' manna.    EkkimfkkatollumdmumeWatakauppnUnemameWlgum.    42.gr. S+! Tollstj;rarogumboWsmennYeirra. "   Tollstj;rareru:Tollstj;rinnReykjavkReykjavkurumdmi,sUslumaWurinnStykkis # h;lmiVesturlandsumdmi,sUslumaWurinn0safirWiVestfjarWaumdmi,sUslumaWurinn  $ AkureyriNorWurlandsumdmi,sUslumaWurinnSeyWisfirWiAusturlandsumdmi,sUslu !W% maWurinnSelfossiSuWurlandsumdmi,sUslumaWurinnVestmannaeyjumVestmanna J""& eyjaumdmi,sUslumaWurinnKeflavkurflugvelliReykjanesumdmi&  ogsUslumaWurinn #' HafnarfirWiS'#uWvesturumdmi. #( & a   SUslumennhverjutollumdmiskuluveraumboWsmenntollstj;raYvumdmi.Hj $ ) sUslumnnumskalveratollafgreiWslustaWur. v%N!* 'a$1  43.gr.  '", Tollhafnir. '#-   TollhfnerstaWur,hfneWaflugvllur,YarsemheimilteraWfermaogaffermafrog (z$. geymaogtollafgreiWavrurrYeimnsrstakrarheimildartollyfirvalda. (   RWherrakveWurmeWreglugerWhvartollhafnirskulivera.ViWYkvrWunskalrWherra  takamiWafYrfumatvinnulfsviWkomandistWum.RWherraskalumnnuratriWileitaum  sagnartollstj;raviWkomanditollumdmisbr.3.mgr. a   0umsgntollstj;raskalgerWttektYvhvorteftirtalinskilyrWisuuppfyllt: T, ! ! _ikmo(JT00 _ikmo"i3"  i32JT  1  .3  0    0tollhfnskalverafullngjandiaWstaWatilfermingarogaffermingarfara.i3݌ Ќ  "i3"  i32JT  2  .3  0    0tollhfnskalverafullngjandiaWstaWatiltolleftirlits.i30݌ Ќ  "i3"  i32JT  3  .3  0    0tollhfnskuluverafullngjandigeymsluhs,geymslusvWiognnuraWstaWatilvrslu   ;tollafgreiddumvrum.i3>݌ X Ќ    RWherrageturmeWsamahttiafturkallaWkvrWunumaWtiltekinhfnskuliveratoll K #  hfnefekkiertalinYrftollhfnviWkomandistaWeWaskilyrWi3.mgr.eruekkilengur    uppfyllt.      ViWrWstfunhafnarsvWum,hafnarl;WumogWrumsvWumsemtluWerutilupp   skipunareWageymslu;tollafgreiddumvrumskulusveitarflgoghafnarstj;rnirhafasam wO  rWviWviWkomanditollstj;ra. B    44.gr.   Hlutverktollstj;ra. {      Hlutverktollstj;rasnuumdmier: nF ! ! _ikmo(JT00_ikmo"i3"  i3&2JT  1  .3  0    lagningoginnheimtatollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu 9 samkvmtlgumYessumeWaWrumlgum.i3&S݌ Ќ  "i3"  i32JT  2  .3  0    EftirlitlandamrummeWinnflutningi,umflutningiogtflutningivrumtilogfr  landinuogferWumogflutningifaratilogfrlandinu.i3Ţ݌r Ќ  "i3"  i32JT  3  .3  0    EftirlitmeWflutningioggeymslu;tollafgreiddumvarningiinnanlands.i35݌e= Ќ  "i3"  i3 2JT  4  .3  0    Upplj;stranbrotagegnlgumYessum,stWvun;lgmtrarhttsemiogeftirfylgnimla 0 samrmiviWYaWsemmlterfyrirumlgumYessum,lgumummeWferWopinberra  mlaeWaWrumlgum.i3 M݌ Ќ  "i3"  i32JT  5  .3  0    SamstarfviWnnurstj;rnvldogstofnanirsemhafameWhndumverkefnisemtengjast i starfsemitollyfirvalda.i3݌\4 Ќ  "i3"  i3D2JT  6  .3  0    nnurverkefnisemYeimerufalinmeWlgumogstj;rnvaldsfyrirmlumeWasemleiWir ' afvenju.i3Dq݌ Ќ    RWherramlirnnarfyrirumstarfsemitollstj;ra.    45.gr. S+! Srstakthlutverktollstj;ransReykjavk. "   AukYeirraverkefnasemtollstj;rumerufalinskv.44.gr.skaltollstj;rinnReykjavk # annasteftirtalinverkefnisemltaaWsamrmingutollframkvmdar:  $ ! ! _ikmo(JT00_ikmo"i3"  i32JT  1  .3  0    Xr;unogreksturtlvu-ogupplUsingakerfasemnotuW&  ԀeruafhlfutollyfirvaldaviWtoll !W%  afgreiWslu'!samkvmtlgumYessum.i3݌J""& Ќ  "i3"  i3~2JT  2  .3  0    &   GerWsamskiptareglnafyririnnflytjendur,tflytjendur,farmflytjendurogaWrasemsenda ( tollyfirvldumupplUsingarvegnatollafgreiWsluumgagnaflutningsnet.i3~݌ Ќ  "i3"  i32JT  3  .3  0    kvrWunumformtollskjalaogeyWublaWasemnotuWeruviWtollframkvmdinaogum  atriWisemskaltilgreinaYar.i3L݌a Ќ  "i3"  i32JT  4  .3  0    MiWlunupplUsingatilannarratollstj;raumkvarWanirskv.1.!3.tlul.,miWlunannarra T, upplUsingasemsnertastarfsemitollyfirvaldameWeinumeWaWrumhttiogeftirlitmeW  aWkvrWunumverWifylgtstarfsemitollyfirvalda.i3݌ Ќ  "i3"  i32JT  5  .3  0    AlYj;WasamskiptisviWitollamlaaWsvomikluleytisemrWherrakveWur.i3݌  Ќ  "i3"  i32JT  6  .3  0    AWstoWogstuWningurviWaWratollstj;rastrfumsviWitollamlatilaWtryggjasam  X rmdatollframkvmdmilliumdma.i3ڳ݌K #  Ќ  "i3"  i32JT  7  .3  0    SkipulaghttugreiningarsviWitollamlalandsvsu.i3I݌   Ќ  "i3"  i3 2JT  8  .3  0    StarfrkslaTollsk;larkisinssemsrummenntuntollstarfsmannaogannarraeftirYv    semnnarerkveWiWumlgumeWareglugerWum.i3 M݌  Ќ  ' (  46.gr. B  Rkistollanefnd.      Rkistollanefndskalvera;hWurrskurWaraWiligreiningsmlumsemtilhennarerskotiW   umkvrWuntollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu,tollverW,toll {  flokkunogannaWsemlgYessimlafyrirum. nF   UmkrurtilrkistollanefndarfereftirkvWum126.gr. 9   47.gr.  Samvinnatollstj;raviWnnurstj;rnvldogstofnanir. r ¹  Tollstj;riskalaWstoWalgregluogkruvaldviWstrfYessvegnabrotalgumYessum. e=   Tollyfirvldognnurstj;rnvldogstofnanirskuluhafagagnkvmtsamstarfvarWandi 0 verkefnisemtengjasttollheimtuogtollgslu,svosemupplUsingagjfogforvarnir.    48.gr. i TengslviWYj;Wartt. \4 ƻ  TollyfirvldskulustrfumsnumhafaheiWriYrYj;Wrttarleguskuldbindingarsem ' 0slandhefurundirgengist.    49.gr. `  Veitingstarfahjtollyfirvldum. S+!   RWherraskipartollstj;rannReykjavktilfimmrasennogskalhannfullngjasmu " hfisskilyrWumoghraWsd;marartilskipunarembtti. #   RWherraskiparrkistollanefnd.NefndinskalskipuWYremurmnnumogYremurtilvara  $ tilfjgurrarasenn.SkaleinnYeirraveraformaWurogskalhannfullngjasmuhfis !W% skilyrWumoghraWsd;marartilskipunarembtti.AWrirnefndarmennskuluhafastaWg;Wa J""& Yekkingutollamlum.ViWskipunnefndinaskalYessgttaWnefndarmennsu;hWir #' tollyfirvldumoghagsmunaaWilum. #(   Tollstj;riskipartollverWitilaWgegnastWuaWaldeildarstj;ra,deildarstj;raogyfirtoll $ ) varWartilfimmrasenn.Tollstj;riskiparjafnframtaWratollverWitilfimmrasenn.Toll v%N!* stj;rirWuraWrastarfsmennviWembttisitt.HverssemskipaWurertilstarfasemtollvrW A&"+ urskalhafalokiWpr;fifrTollsk;larkisinseWa&  hlotiWsambrilegamenntun.R' 'EWherrasetur  '", reglugerWnnarifyrirmliumstarfsheititollvarWa. '#-   Tollstj;raerheimiltaWsetjamanntmabundiWtilstarfasemtollvrWvegnaorlofstku, (z$. veikinda-eWaslysaforfallaeWatmabundinnaleyfatollvarWa.Jafnframtertollstj;raheimilt ( aWsetjamanntmabundiWtilstarfasemtollvrWmeWantekinerkvrWunumhvortrtts  aWskipatollvrWaWfulluskv.3.mgr.eWameWanhannstundarnmviWtollsk;lann.    XI.KAFLI T,  TollmiWlarar.   50.gr.  StarfsemitollmiWlara.     TollmiWlaraerheimiltaWkomaframgagnvarttollyfirvldumfyrirhndinn-ogtflytj  X endaoghafameWhndumeftirtaldaYj;nustutengslumviWtollafgreiWsluvru: K #  ! ! _ikmo(JT00_ikmo"i3"  i3B2JT  1  .3  0    RWgjfviWgerWtollskjala,svosemtollflokkunogtreikningaWflutningsgjalda.i3Bo݌   Ќ  "i3"  i3h2JT  2  .3  0    TollskUrslugerWvegnainn-ogtflutnings.i3h݌   Ќ  "i3"  i3a2JT  3  .3  0    BeiWniumtollafgreiWsluvru.i3a݌  Ќ  "i3"  i3N2JT  4  .3  0    GreiWsluaWflutningsgjaldafyrirhndinnflytjanda.i3N{݌wO  Ќ    51.gr.    SkilyrWifyrirveitingustarfsleyfis.   Q  RWherraveitirstarfsleyfitiltollmiWlunaraWuppfylltumskilyrWum2.mgr.Yessarar {  greinar. nF   SkilyrWifyrirveitingustarfsleyfiserusemhrsegir: 9 ! ! _ikmo(JT00_ikmo"i3"  i3l2JT  1  .3  0    UmskjandiskalveralgaWili.i3l݌ Ќ  "i3"  i3V2JT  2  .3  0    Stj;rnarmennlgaWilansskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera  lgrWa,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimmrum r hafatengslumviWatvinnureksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmt e= almennumhegningarlgumeWaWrumlgum.Xmegastj;rnarmennekkihafagengist 0 undirstteWahlotiWd;mvegnabrotatollalgumeWahlotiWd;mfyrirfkniefnabrot.  RkisborgararYeirrarkjasemeruaWilaraWsamningnumumEvr;pskaefnahagssvWiW  eWastofnsamningifrverslunarsamtakaEvr;pueruundanYegnirbsetuskilyrWinu,enda i suviWkomandirkisborgararbsettirrkisemeraWiliaWWrumhvorumWurnefndra \4 samninga.RWherraerheimiltaWveitaYeimsemerubsettirWrumrkjumsmuundan ' Ygu.i3V݌ Ќ  "i3"  i3_2JT  3  .3  0    Daglegurstj;rnanditollmiWlunarskalfullngjaskilyrWum2.tlul.i3_݌ Ќ  "i3"  i3t2JT  4  .3  0    StarfsmenntollmiWlara,semannastgerWtollskUrslnaogsamskiptiviWtollyfirvldvegna `  Yeirra,skuluhafas;ttsrstaktnmskeiWhjTollsk;larkisinstilYessaWWlastfullngj S+! andiYekkingulgumogreglumsemgildaumtollmeWferWvara,YarmeWaltollflokkun, " tollskUrslugerW,meWferW;tollafgreiddravara,byrgWgreiWsluaWflutningsgjaldaog # upplUsingumsemveittarerutollyfirvldum,ogreglumumgreiWslufrestaWflutn  $ ingsgjalda.i3t݌!W% Ќ  "i3"  i32JT  5  .3  0    UmskjandiskalsUnaframaWstj;rnun,innraeftirlit,b;khaldogvarslagagnavegna J""& starfseminnarverWimeWtraustumhtti.i3݌#' Ќ  "i3"  i3#2JT  6  .3  0    TollmiWlaraerskyltaWhafagildibyrgWartrygginguvegnafjrhagstj;nssemleittgetur #( afgleysistrfumhanseWastarfsmannahans.SlkatryggingumsetjameWYvaWkaupa $ ) vtrygginguhjvtryggingaflagisemhefurstarfsleyfihrlandieWasetjaaWra v%N!* tryggingujafngildaaWmatirWherra.NnarikvWiumfjrhWtryggingar&  oglgmarks A&"+ skilm'A&alaaWWruleytiskulusettreglugerW.i3#P݌ '", Ќ  "i3"  i32JT  7  .3  0    Ums;knumstarfsleyfiskalveraskrifleg.i3I݌'#- Ќ    RWherraskalhaldaskryfirtollmiWlara.WrumfyrirtkjumenYeimsemtekinhafa (z$. veriWskrer;heimiltaWstarfrkjatollmiWlun,kallasigtollmiWlaraeWameWWrumhtti ( gefatilkynnaaWYeirhafihlotiWviWurkenningurWherrasamkvmtYessarigrein.    Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs  leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafitollmiWlunekkiveittYj;nustu a semhennierheimiltsamkvmtlgumYessum,samfelltt;lfmnuWi. T,   52.gr.  SkyldurtollmiWlara.     StarfsmenntollmiWlaraskulurkjastrfsnafkostgfniogsamviskusemihvvetnaog  X haldalgogreglursemltaaWstarfiYeirra. K #    VerWitollmiWlariYessvaraWumbj;WandihansleggivsvitandifyrirhannrngeWa;full    ngjandiggnskalhannYegarstaWtilkynnaumYaWtiltollstj;ra.      53.gr. wO  EftirlitmeWtollmiWlurum. B  0  TollmiWlararltaeftirlititollstj;ransReykjavk.      Tollstj;ranumReykjavkberaWtilkynnarWherraumtluWbrottollmiWlaralgum   YessumeWaWrumlgumsemvarWatollmeWferWvru. {    RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfitollmiWl nF arauppfyllihannekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldursnar 9 samkvmtlgumYessum.    XII.KAFLI r  FrutanlandsferWum,skUrslugjafirfarmflytjenda,fermingogaffermingo.fl.  e= 54.gr. 0 TilkynningumkomuogbrottfrfarautanlandsferWum.    Stj;rnandafarsberaWtilkynnatollstj;rakomufarsinntollsvWirkisinsogbrottfr  meWhfilegumfyrirvara. i   FlugumferWarstj;rnskaltilkynnatollstj;raumkomuogbrottfrflugfarautanlandsferW \4 umsvoflj;ttsemviWverWurkomiW. '   Landhelgisgslanskalveitatollstj;raupplUsingarumkomuogbrottfrskipautanlands  ferWumsvoflj;ttsemviWverWurkomiW.    StarfsmennhafnaogskipaWirleiWsgumennsvoogstarfsmennflugvallaskulugefatoll `  stj;raallarnauWsynlegarupplUsingarumferWirskipaogflugfara. S+!   RWherragetursettnnarireglurumtilkynningarsamkvmtYessarigrein. "   55.gr.  $ FyrstaogsWastaviWkomatollhfn. !W%   SkylteraWkomufariaWhafafyrstuogsWustuviWkomuhrlanditollhfn.Skalferming J""& eWaaffermingaWkomufarsfaraYarframogmnnumhleyptYarfrborWieWateknirumborW. #' & ,   56.gr. $ ) Undantekningar. v%N!* `  Xegarsrstaklegastendurgeturtollstj;riveittleyfitilYessaWfarhafifyrstueWasWustu A&"+ ',$TviWkomutollsvWirkisinsutantollhafnar.XeimsemslktleyfifrerskyltaWhltaYeim  '", skilyrWumsemtollstj;riseturfyrirundanYgunni,m.a.varWandiferminguogaffermingu '#- fars,oggreiWaallankostnaWsemafhennileiWir. (z$.   Fari,semstatterneyWeWaYarfaWleitahafnarvegnaveikindaeWaslysshafnareWafar ( Yega,erekkiskyltaWhafafyrstuviWkomutollhfnhrlandienstj;rnandifarsinsskaltil  kynnatollstj;rakomufarssvoflj;ttsemverWamogstWurYessaWleitaWvarhafnar  skyndi. a   FiskiskipisemsiglirmeWaflatiltlandabeintafveiWumerekkiskyltaWhafaviWkomu T, tollhfnviWupphafferWar.Skipstj;raerskyltaWgefatollstj;raupplUsingar,meWhfilegum  fyrirvara,umfyrirhugaWasiglingumeWaflatiltlanda.    57.gr.  X TollafgreiWslustaWurfars. K #    :heimilteraWleggjaaWkomuskipiaWbryggjueWaWruhafnarmannvirkifyrrenaWfengnu    leyfitollstj;rasemeinniggeturkveWiWsamrWiviWhafnaryfirvldogskipstj;rahvar    hfnskipiWskulileggjast.FlugvlarskuluafgreiddarYarflugvellisemtollgslankveWur   samrWiviWflugvallarstj;ra. wO    58.gr.    FyrirmliumaWskipmegieingnguhafastviWtollhfnum.     Tollstj;raerheimilt,efstWaYykirtil,aWmlasvofyriraWskipmegiekkiliggjaeWa {  hafastviWinnantollsvWisrkisinsnematollhfnum. nF   59.gr.  Skyldastj;rnandafarstilaWaWstoWatollgslu.  r  Stj;rnandafarsberaWveitatollgsluallarupplUsingarsemYrferumfariW,farmYess r ogfarYega.HannskalvsaallainngangafarmrUmisvooggeymslurogaWrastaWiYarsem e= geymamvruroghonumereWattiaWverakunnugtum. 0   Eftollgsla;skaraWkomastumborWeWafrborWierstj;rnandafarsskyltaWveitatil  YessnauWsynlegaaWstoW.    60.gr. \4 MeWferWforWa. ' '  AldreimgefaeWaseljalandafbirgWumeWaforWafarsnemaaWflutningsgjldsugreidd  ogWrumlagafyrirmlumfullngtuminnflutning.    Stj;rnandifarssemermillilandaferWumskalviWkomuinntollsvWirkisinshafa `  sinnivrsluoglsainniforWaogbirgWirsemeruumframhfileganforWasemheimilteraW S+! hafatilfrjlsraafnotafarinu.samahttskalfariWmeWtollskyldanvarninghafnarsem " ekkiaWflytjalandogtollafgreiWa.Stj;rnandifarsberbyrgWYvaWalltfariundirls # semYarskalveraogekkerthverfiundanls.  $   VerWifarleiWtiltlandaaWsnaviWtilsamalandsberstj;rnandaYess,efinnsigliskv. !W% 169.gr.hafaveriWrofineWa;tollafgreiddurforWitekinnnotkun,aWgtaYessaWhvorki J""& farYegar&  nhfnhverfibrottfrfarinueWaafafgreiWslustaWfyrrentollgslahefurgefiW #' leyfitilYess.'# #(   Stj;rnandifarsskalgeraskryfirvrurskv.1.mgr.viWkomufarsinntollsvWirkisins. $ ) Stj;rnandifarsskalafhendatollstj;raskrnaviWkomutillandsins. v%N!*   Tollstj;raerheimiltaWundanYiggjaskemmtiferWaskip,semkomahingaWtillands,kvW A&"+ um2.mgr.og4.mgr.  '",     61.gr. (z$. Farmskr. ( 5  Allarvrur,semfarhefurmeWferWisfrtlndum,skulufrWarfarmskr.:heimilter  aWflytjarfari;tollafgreiddavrusemekkierfarmskr,nemahennissamtmisfram  vsaWviWtollgsluogleyfifengiWfyrirflutningihennarrfarinu.X;erekkiskiliWaW a upplUsingarumforWafarsogfarangurfarYegaoghafnarsuskrWarfarmskr. T,   TilgreinaskalfarmskrtollhfnsemerkvrWunarstaWurvru.    RWherraskalmeWreglugerWsetjannarireglurumframskrsamkvmtYessarigrein,  m.a.YrvrursemfrWarskuluskrna,breytingarogleiWrttingarskrrinnarogbyrgW   YeimupplUsingumsemYarkomafram.  X   62.gr.    Httulegefni.    '  RWherraerheimiltaWmlasvofyrirreglugerWaWtilteknarhttulegarvrur,svosem   eiturefniogaWrarslkarvrur,skulitollafgreiddareinumstaWfyriralltlandiW. wO    63.gr.    Geymslabannvru.     EfvaraerflutttillandsinsandstttfyrirmlumlagaeWastj;rnvaldsfyrirmla,sembanna {  innflutninghennar,skaltollstj;rimlafyrirumhvarogmeWhvaWahttihnskuligeymd nF YartilkvrWunhefurveriWtekinumfrekarimeWhndlunhennarafYartilbrumstj;rn 9 vldum,svosemumfrguneWaflutningrlandi.    64.gr. r Leyfitilaffermingarfars. e=     AffermingfarserhWeftirlititollstj;raogmekkihefjastnemameWleyfihans.Slktleyfi 0 skalekkiveittfyrrenaWkomuskUrsla,farmskrognnurYauskjlsemlgogreglurskilja  hafaveriWafhenttollstj;ra.    65.gr. \4 AffermingfarsneyW. ' K  Affermingfarserheimilnleyfistollstj;raefneyWsteWjaraWogaffermingernauWsynleg  tilYessaWtakmarkatj;nfarmifars.Stj;rnandafarsberaWtilkynnatollgsluumafferm  ingustraxogauWiWerogtilgreinastWurhennar. `    &  66.gr. " Skryfiraffermdarvrur. #    AWlokinniafferminguhverrihfnerstj;rnandafarsskyltaWltatollstj;ratnkvma  $ skryfirvrursemaffermdarhafaveriWhfninni.Stalningekkiframkvmdgeturtoll !W% gslaltiWgerahanakostnaWfarmflytjanda.'  J""&   67.gr. #( Skrumvntunogskemmdirvrum. $ )    AWlokinniafferminguhverrihfnberstj;rnandaaWkomufarsaWafhendatollstj;raskr v%N!* yfirvntunogskemmdirvrumsemkomiWhafalj;sviWafferminguna.Tollstj;rigetur A&"+ ltiWfaraframranns;knvntunogskemmdumvegnaeftirlitsmeWvrunnieWakvrWun  '", gjaldaafhenni. '#-  (z$.   68.gr. ( Fermingfars.      FermingfarserhWeftirlititollstj;raogmekkihefjastnemameWleyfihansaWundan  skildumaflasemtekinnerumborWskipveiWisvWum. a   SvarafluttfarnsamYykkistollstj;raberstj;rnandafarsaWaffermaYaWaftureftoll T, stj;ritelurYaWnauWsynlegtvegnaeftirlitsmeWvrunni.    69.gr.   Farfrinnanlandshfn.  X 6  Tollstj;rigeturkveWiWaWmeWfarsemkemurfrinnanlandshfnumeWaafveiWumskuli K #  fariWsemaWkomufaraWYvertolleftirlitvarWar.      70.gr.   AWstaWatiltolleftirlitsflugstWeWatollhfn. wO    EigendumeWaumrWamnnumfara,semannastreglubundnarferWirmillilanda,erskylt B  aWleggjatollstj;ratilnendurgjaldsngilegthsrUmieWaaWraaWstWutiltolleftirlitsmeW    farYegum,hfnumogvrum,sYesskrafist.     71.gr. nF BrrWitollstj;rasinnistj;rnandifarsekkiskyldumsnum. 9 f  HafifarmskrognnurggnsamkvmtkvWumYessakaflaekkiveriWafhenttollstj;ra  erhonumheimiltaWtakasnavrsluYj;WernisskrteiniogmlibrfskipseWaloftferWa  skrteiniflugfarssvooghafnaskrognnurviWeigandiskjl.Tollstj;raberaWskilastj;rn r andafarsskjlumYessumYegarviWeigandiggnhafaveriWafhenttollstj;ra. e=   72.gr.  Herskipogherflugvlar.    kvWiYessakaflatakaekkitilerlendraherskipaogherflugvlasemleitahrhafnar. i Stj;rnendumYeirraerY;skyltaWgeratollstj;rafullngjandigreinfyriraWumherfarsaW \4 rWaogmkrefjastYessaWslkgreinargerWsgefinskriflega. '   MeWYeimundantekningumsemleiWirafvarnarsamningi0slandsogBandarkjaNorWur  Amerkuerufrskv.1.mgr.undanYegininnsiglunvista,birgWaogannarsvarningsumborW.  & ,   WurentollskyldarvrurerufluttarrfarisemumrWir1.mgr.berstj;rnandafarsaW `  afhendatollstj;raskryfirvrurnar.Tollstj;rihefursmuheimildirtilhverskonareftirlits S+! meWYeimvrumogWrumvarningisemflutturertillandsins. " ',    &  XIII.KAFLI  $  MeWferWogvarsla;tollafgreiddrarvru.  !W% 73.gr. J""& GeymslusvWifyrir;tollafgreiddarvrur. #' S  HeimilteraWgeyma;tollafgreiddarvrureftirtldumgeymslusvWum:' _ #( ! ! _ikmo(JT00_ikmo"i3"  i3r2JT  1  .3  0    AfgreiWslugeymslumfarmflytjendaogviWurkenndratollmiWlara,sbr.91.!94.gr.i3r݌$ ) Ќ  "i3"  i32JT  2  .3  0    Tollvrugeymslum,sbr.95.!100.gr.i3݌v%N!* Ќ  "i3"  i32JT  3  .3  0    TollfrjlsumforWageymslum,sbr.101.!106.gr.i3݌A&"+ Ќ  "i3"  i32JT  4  .3  0    TollfrjlsumverslunumogtollfrjlsumbirgWageymslumYeirra,sbr.107.!111.gr.i3݌ '", Ќ  "i3"  i32JT  5  .3  0    FrsvWi,sbr.112.!116.gr.i3݌'#- Ќ    :heimiltaWgeyma;tollafgreiddarvrurutanYeirrageymslusvWasemnefnderu (z$. 1.mgr. (   XrttfyrirkvWi2.mgr.ertollstj;raheimilt,YegarsrstakarstWurmlameWYv,aW  veitaleyfitilgeymslu;tollafgreiddrarvruutangeymslusvWaskv.1.mgr.Leyfiskalveitt  meWskriflegumhttieWameWrammaskeytimillitlva.Tollstj;rigeturbundiWleyfiYeim a skilyrWumsemhanntelurnauWsynleg.LeyfishafiskalgreiWaallankostnaWsemhlUstafnauW T, synlegueftirlitimeWvrunni.    Tollstj;raerheimiltaWtaka;tollafgreiddarvrursnarvrslurkostnaWfarmflytjanda  eWainnflytjandatilgeymslueWatollafgreiWsluefnauWsynkrefur.     74.gr. K #  ReglugerWarheimild.    [$  RWherraseturmeWreglugerWnnarikvWiummeWferWogvrslu;tollafgreiddravara    samkvmtYessumkafla.     75.gr. B  AthafnasvWioghsnWitilgeymslu;tollafgreiddravara.    }%  GeymslusvWifyrir;tollafgreiddarvrurskalveraafmarkaWrUmi,hseWaafgirtsvWi   eftireWlivrunnarogundirlsleyfishafa.SkalYaWveraaWlluleytimeWYeimhttiaWYaW {  hentitiltryggrarvrsluYeirravarasemYareigaaWvera. nF   Tollstj;riskalviWurkennaathafnasvWioghsnWisemtlaWertilgeymslu;tollaf 9 greiddravaraogerubreytingarYv;heimilarnemaaWfengnuleyfihans.    LeyfishafigeymslusvWisbyrgistaWgeymslusvWiWuppfyllihverjumtmaYauskil  yrWisemsetteruumsigkomulagYess. r   EfgeymslusvWierekkifullkomnusigkomulagiogleyfishafibtirekkirYvinnan e= Yessfrestssemtollstj;ritiltekurgeturtollstj;riltiWbtargllumkostnaWleyfishafa 0 eWasvipthannrttitilYessaWnotahsnWiWeWasvWiW.     MeWferWvarageymslusvWum.  i 76.gr. \4 *  Einkaneysla,afnoteWasUningvrumsemfluttarhafaveriWgeymslusvWifyrir;toll ' afgreiddarvrurer;heimilnemaannaWstekiWframlgumYessum.    IWnaWurogaWvinnslavrumer;heimilgeymslusvWifyrir;tollafgreiddarvrurnema  annaWstekiWframlgumYessum. `  & ,   77.gr. " Httulegefni. # ,  Tollstj;rigetursettsrstkskilyrWifyrirgeymsluhttulegraefnageymslusvWum,t.d.  $ ',,umeftirlit,geymslustaWeWameWferWYeirraaWWruleyti,eWabannaWgeymsluYeirra !W% geymslusvWumefnauWsynbertil. J""&   byrgWvrsluhafa.  #( 78.gr. $ ) .  FarmflytjendurogleyfishafargeymslusvWaskv.73.gr.berabyrgWaWgeymslaog v%N!* flutningur;tollafgreiddrarvrussamrmiviWkvWiYessakafla. A&"+   79.gr. '#- SkrningvruinngeymslusvWi. (z$. /  ViWflutningvarageymslusvWifyrir;tollafgreiddarvrurskv.2.!5.tlul.1.mgr.73. ( gr.skalleyfishafiskrYrnafninnflytjandasendingarogtilgreinaheitiogtegundvara  sendingusamtmagni,YyngdogverWmtiYeirra.Leyfishafiskaljafnframtskrnmer  sendingar. a   AWflutningsgjldafsendingumiWastviWYaWvrumagnsemtilgreintersamkvmtkvW T, um1.mgr.,sbr.Y;kvWi90.gr.umumframmagnvru.    80.gr.   AfhendingvrutafgeymslusvWitilnotkunarinnanlands.  X 2  Xeimsemhafa;tollafgreiddarvrursnumvrslumtilflutningseWageymsluer;heimilt K #  aWltaYrafhendinleyfistollstj;ra.kvWiYettagildirhvorkiumvrurtollfrjlsum    forWageymslumnumvrursemseldarerurtollfrjlsumverslunum.      81.gr. wO  byrgWgreiWsluaWflutningsgjalda. B  4  Farmflytjendur,leyfishafargeymslusvWaskv.73.gr.ogeftiratvikumumboWsmenn    erlendraaWila,semflytjavrurhingaWtillands,byrgjastgreiWsluaWflutningsgjldumaf   vrumsemYeirhafaafhenteWatekiWnotkunnYessaWgtthafiveriWkvWalaga {  Yessara. nF   UmtlunaWflutningsgjaldaYeimtilvikumsemumrWir1.mgr.fereftirkvWum 9 123.gr.    GeramfjrnmeignumYeirrasemberabyrgWgreiWslugjaldaskv.1.og2.mgr.fyrir  aWflutningsgjldum,drttarvxtumogkostnaWinundangenginsd;mseWad;msttar. r   82.gr. 0 AfhendingvrurfarieWaafgreiWslugeymslu.  v8  WurenvaraerfluttrfarieWaafgreiWslugeymslutollvrugeymslu,tollfrjlsaforWa  geymslu,tollfrjlsaversluneWafrsvWi,sbr.2.!5.tlul.1.mgr.73.gr.,skalleyfishafitil i kynnatollstj;raYvtollumdmiYarsemgeymslusvWiWerumfyrirhugaWanflutning.Sama \4 gildirYegarvaraerafhentrvrslufarmflytjandaafgreiWslugeymslutollmiWlaraeWaannars ' farmflytjanda.EigisWaren24klukkustundumeftiraWtilkynningberstmeWsannanlegum  httiskaltollstj;rilUsaYvyfirhvortflutningursheimilleWahvortvaranskulikyrrsetttil  frekariskoWunar. `    kvWi1.mgr.gildirekkiumvrursemfluttarerutollfrjlsaforWageymslurbirgWa S+! forWafars. "   83.gr.  $ Flutningur;tollafgreiddrarvrumilligeymslusvWa. !W% <  HeimilteraWflytja;tollafgreiddarvrurmilligeymslusvWaskv.2.!5.tlul.1.mgr. J""& 73.gr.nsrstaksleyfistollstj;ra.Vrsluhafiskaltilkynnatollstj;raumflutningvruWur #' enflutningursrstaW. #(   XrttfyrirkvWi1.mgr.er;heimiltaWflytjavrurtollfrjlsriforWageymslueWatoll $ ) frjlsriverslunnnurgeymslusvWifyrir;tollafgreiddarvrurnemaaWfengnusrstku v%N!* leyfitollstj;ra. A&"+   84.gr. '#- YfirfrslabyrgWarvrsluhafa. (z$. ?  Flutningur;tollafgreiddrarvrumilligeymslusvWafyrir;tollafgreiddarvrur,sbr.83. ( gr.,hefurfrmeWsryfirfrslubyrgWarfreinumvrsluhafatilannarseftirfaranditil  vikum:  ! ! _ikmo(JT00_ikmo"i3"  i3A2JT  1  .3  0    XegarvaraerafhentrvrsluleyfishafaafgreiWslugeymsluskv.1.tlul.1.mgr.73.gr. a yfirtollvrugeymslu,tollfrjlsaforWageymslu,tollfrjlsaversluneWafrsvWiskv.2.!5. T, tlul.73.gr.ogleyfishafiviWkomandigeymslusvWishefurstaWfestm;ttkuhennar.i3A%B݌ Ќ  "i3"  i3D2JT  2  .3  0    XegarvaraerafhentrvrsluleyfishafatollvrugeymsluogfrsvWisskv.2.og5.tlul.  73.gr.vrsluleyfishafatollvrugeymslu,tollfrjlsrarforWageymslu,tollfrjlsrarversl   unareWafrsvWisskv.2.!5.tlul.73.gr.ogleyfishafiviWkomandigeymslusvWishefur  X staWfestm;ttkuhennar.i3DAD݌K #  Ќ    TilsnnunaryfirfrsluvrslubyrgWarsamkvmtYessarigreinskalfariWeftirreglum    85.og86.gr.eftirYvsemviW.      85.gr. wO  Geymsluband. B  %G  ViWflutning;tollafgreiddumvrummilligeymslusvWa,semekkierubyrgWsama    leyfishafa,skalfariWeftireftirfarandiformreglumumflutningerkallastgeymsluband:Skal   leyfishafigeymslusvWissendingarstaWgefatfylgibrfmeWvrunnieyWublaWsemtoll {  stj;rinnReykjavklturtba.FylgibrfiWskalveraYrriti.LeyfishafigeymslusvWissem nF afhendir;tollafgreiddavrutilleyfishafageymslusvWisskv.2.og5.tlul.1.mgr.73.gr. 9 skalhaldaeftireinueintakifylgibrfsinsrituWuafviWkomandileyfishafageymslusvWis  kvrWunarstaWumm;ttkuvrutilflutnings.AnnaWeintaktilheyrirleyfishafaYess  geymslusvWissemtekurm;ti;tollafgreiddrivrutilgeymslu.XriWjaeintakiWskalsent r tollstj;rasendingarstaWmeWritunumaWflutningislokiW. e=   ritaWeintakleyfishafageymslusvWissemafhendir;tollafgreiddavruersnnunYess 0 aWvrslubyrgWhansslokiW.    VarageymslubandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYv  aWhnvarfluttaffyrrageymslusvWi. i   & , 86.gr. ' Tollband.  TM  ViWflutning;tollafgreiddumvrumtollfrjlsaverslun,tollfrjlsaforWageymslueWa  varnarsvWiWKeflavkurflugvelliskalf','`MariWeftireftirfarandiformreglumumflutninger `  kallasttollband:Tollstj;risendingarstaWskalgefatfylgibrf(tollseWil)meWvrunnitil S+! kvrWunarstaWar.FylgibrfiWskalveratvriti.Eitteintaktilheyrirleyfishafageymslu " svWissemafhendirvrutilflutningstilWurnefndrastaWa.AnnaWeintaktilheyrirtollstj;ra # kvrWunarstaW.BWieintkinskulurituWaftollstj;raumaWvarahafiveriWafhenttil  $ flutnings.XauskulueinnigrituWaftollstj;raYegarvaraerafhentkvrWunarstaW. !W%   Eintakfylgibrfs,semhefurveriWritaWaftollstj;ra,ersnnunleyfishafageymslusvWis J""& umaWvrslubyrgWhansslokiW. #'   VaratollbandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYvaWhn #( varfluttaffyrrageymslusvWi. $ )   VntunogumframbirgWir.  A&"+ 87.gr.  '", Vrutalning. '#- R  Tollstj;rigeturhvenrsemergertvrutalningugeymslusvWum. (z$.   LeyfishafigeymslusvWisskalgtaYessaWmeWferWogvarslavarageymslusvWis ( jafnanmeWYeimhttiaWaWgengilegtsaWframkvmaYarvrutalningu.Erhannskyldur  tilaWgefatollstj;rahverjarYrupplUsingarsem;skaWereftirumvrurgeymslusvWinu  ogveitahverskonaraWstoWviWeftirlitsstrftollstj;ra. a   LeyfishafiskalhafabyrgWarmannviWstaddanvrutalningu. T,   88.gr.  SUnilegvntun.   V  Tollstj;riskallkka,fellaniWureWaendurgreiWatollefframkemursUnilegvntunvru  X sendingu,heildeWaaWhluta,viWaffermingufars.VruvntuntelstsUnilegkomivru K #  sendingekkiframviWaffermingueWaeflj;sterafytriumbWumaWumvntuneraWrWa.      RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa    endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskulifra   snnurvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntunvru wO  sendingu. B    89.gr.   Leyndvntun. {  Y  Komiframvntunvrusendingu,semekkivarsUnilegviWaffermingufars,heildeWa nF aWhluta,semsettergeymslusvWifyrir;tollafgreiddarvrurskv.1.mgr.73.gr.eWa 9 geymdersamkvmtkvWum2.mgr.73.gr.erleyfishafaskyltaWgreiWatollognnuraW  flutningsgjldafYvvrumagnisemskrWerskv.79.gr.,aWviWbttu20%lagitollog  nnuraWflutningsgjld,nemaleyfishafigetifrtfullngjandisannanirfyrirYvaWvntunin r skomintilWurensendinginvarfluttinntollsvWirkisins. e=   RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa 0 endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskalfra  snnurvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntunvrusend  ingu. i _  90.gr. ' UmframbirgWir.  y^  _Leyfishafi_Ԁ_geymslusvWis_ԀskalskrallarumframbirgWir_geymslusvWi_Ԁsamkvmt  kvWi79.gr.umleiWoghannverWurYeirravar._Leyfishafi_Ԁskaltilkynnatollstj;raumallar `  skrningarsamkvmtYessarigrein. S+!   Komifram,viW_vrutalningu_Ԁtollstj;ra_geymslusvWi_Ԁfyrir_;tollafgreiddar_Ԁvrur,_vru " magn_ԀumframYaWmagnsemskrWerinnhlutaWeigandi_geymslusvWi_Ԁskv.79.gr.er # _leyfishafa_Ԁ_geymslusvWis_ԀskyltaWgreiWatollafYeimbirgWum.  $   _AfgreiWslugeymslur_Ԁ_farmflytjenda_Ԁog_tollmiWlara_.  J""& 91.gr. #' Starfsleyfi. #( b  AWuppfylltumskilyrWum1.!3.og6.!8.tlul.1.mgr.95.gr.getur_tollstj;rinn_ԀReykjavk $ ) heimilaW_farmflytjendum_,semflytjavrurtilogfrtlndumeWa_;tollafgreiddar_Ԁvrur v%N!* milli_tollumdma_Ԁinnanlands,aWreka_afgreiWslugeymslur_Ԁfyrir_;tollafgreiddar_Ԁvrur._Toll A&"+ stj;ranum_ԀReykjavkerheimiltaWveita_tollmiWlurum_Ԁleyfitilreksturs_afgreiWslugeymslu_  '", aWuppfylltumsmuskilyrWum. '#-   XeiraWilarsemumgetur1.mgr.ogekkireka_afgreiWslugeymslur_Ԁeiginnafniskulueiga (z$. nganaWgangaWgeymslumsemreknarerugrundvellileyfisskv.1.mgr. (   _Tollstj;rinn_ԀReykjavkskalhaldaskryfir_leyfishafa_Ԁskv.1.mgr.Wrumfyrirtkjum  enYeimsemtekinhafaveriWskrer;heimiltaWstarfrkja_afgreiWslugeymslu_.    Hefji_leyfishafi_Ԁekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu_starfs a leyfis_ԀfellurleyfiWniWur.Starfsleyfifellurjafnframtrgildihafi_leyfishafi_ԀekkiveittYj;nustu T, semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi.    92.gr.   _Afturkllun_Ԁ_starfsleyfis_.  X `k  _Tollstj;rinn_ԀReykjavkgeturafturkallaWstarfsleyfiskv.91.gr.uppfylli_leyfishafi_Ԁekki K #  lengurskilyrWifyrir_starfsleyfinu_ԀeWavanrkigr;flegaskyldursnarsamkvmtlgum    Yessum.      93.gr. wO  _Geymslutmi_. B  m  Vrur,semsettarhafaveriW_afgreiWslugeymslu_,skal_tollafgreiWa_ԀinnansexmnaWafr    komu_flutningsfars_Ԁvrutillandsinsnematollstj;rihafiveittleyfitilflutningsYeirra_toll   vrugeymslu_,_tollfrjlsa_Ԁ_forWageymslu_,_tollfrjlsa_ԀversluneWa_frsvWi_.Efsrstaklega {  stendurgeturtollstj;riheimilaW,aWfengnusamYykki_leyfishafa_,aWvrurskuli_tollafgreiWa_ nF innan18mnaWafrkomu_flutningsfars_Ԁtillandsins. 9   94.gr.  VrursemheimilteraWflytja_afgreiWslugeymslu_. r q  HeimilteraWflytja_;tollafgreiddar_Ԁvrur_afgreiWslugeymslu_ԀrfarieWamilli_afgreiWslu e= geymslna_.VrursemhWareru_innflutningsleyfum_ԀerheimiltaWflytja_afgreiWslugeymslu_, 0 endaY;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegna  hennarliggifyrir.    _Tollvrugeymslur_.  \4 95.gr. ' SkilyrWi_starfsleyfis_.  t  AWfenginniskriflegriums;kngeturrWherraveittleyfitilreksturs_tollvrugeymslu_Ԁfyrir  _;tollafgreiddar_Ԁvrur_tollhfn_.LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaW `  veitaWrumYYj;nustusemfelstrekstri_tollvrugeymslu_,en_leyfishfum_Ԁsjlfumer S+! ;heimiltaWgeymaYarvrureWastundaYar_aWvinnslu_Ԁvrum,verslun,_umboWsslu_,_heild " slu_ԀeWasmslu.SkilyrWifyrirveitingu_starfsleyfis_ԀeruaWWruleytisemhrsegir: # ! ! _ikmo(JT00_ikmo"i3"  i3y2JT  1  .3  0    Umskjandiskalvera_lgaWili_.i3yy݌ $ Ќ  "i3"  i3z2JT  2  .3  0    Stj;rnarmenn_lgaWilans_Ԁskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera !W% _lgrWa_,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimmrum J""& hafatengslumviWatvinnureksturhlotiWd;mfyrir_refsiverWan_ԀverknaWsamkvmt #' almennum_hegningarlgum_ԀeWaWrumlgum.Xmegastj;rnarmennekkihafahlotiWd;m #( vegnabrota_tollalgum_Ԁfyrir_fkniefnabrot_.RkisborgararYeirrarkjasemeruaWilaraW $ ) samningnumumEvr;pska_efnahagssvWiW_ԀeWa_stofnsamningi_Ԁ_frverslunarsamtaka_ԀEvr;pu v%N!* eruundanYegnir_bsetuskilyrWinu_,endasuviWkomandirkisborgararbsettirrkisem A&"+ eraWiliaWWrumhvorumWurnefndrasamninga.RWherraerheimiltaWveitaYeimsem  '", erubsettirWrumrkjumsmuundanYgu.i3zz݌'#- Ќ  "i3"  i3À2JT  3  .3  0    Daglegurstj;rnandi_geymslusvWis_ԀskalfullngjaskilyrWum2.tlul.i3À݌(z$. Ќ  "i3"  i32JT  4  .3  0    _Leyfishafa_ԀerskyltaWhafagildi_byrgWartryggingu_Ԁvegna_fjrhagstj;ns_Ԁsemleittgetur ( afgleysistrfumhanseWastarfsmannahans.SlkatryggingumsetjameWYvaWkaupa  vtrygginguhj_vtryggingaflagi_ԀsemhefurstarfsleyfihrlandieWasetjaaWra  tryggingujafngildaaWmatirWherra.NnarikvWiumfjrhWtryggingarog_lgmarks a skilmla_ԀaWWruleytiskulusettreglugerW.i3&݌T, Ќ  "i3"  i3p2JT  5  .3  0    _Leyfishafi_ԀskalsetjatryggingufyrirgreiWsluaWflutningsgjaldasemfyrirtkiWkannaW  verWabyrgtfyrirvegnastarfseminnar.ViWkvrWunfjrhW_tryggingarinnar_Ԁskalm.a.  hfWhliWsj;nafumfangistarfseminnaroggjldumafYeimvrumsemtlamaW   geymdarverWigeymslunni.NnarikvWiumfjrhWtryggingarog_lgmarksskilmla_  X aWWruleytiskulusettreglugerW.i3p݌K #  Ќ  "i3"  i32JT  6  .3  0    _GeymslusvWi_ԀskalhafahlotiWviWurkenningutollstj;raskv.2.mgr.75.gr.ogliggjavel    viW_affermingu_Ԁogeftirliti.UpplUsingarumstaWsetningu_geymslusvWis_Ԁogmannvirki    tengdYvskululiggjafyrir.GengiWskalYannigfrgeymslumaWYrverWiauWveldlega   settarundirls_tollgslunnar_ԀefnauWsynbertilvegna_tolleftirlits_.i3Ȉ݌wO  Ќ  "i3"  i32JT  7  .3  0    _Leyfishafa_Ԁ_geymslusvWis_ԀerskyltaWlta_tollgslunni_ԀtfullngjandiaWstWu B  _geymslusvWinu_Ԁtil_tolleftirlits_Ԁogranns;knarvrumogennfremurYauhldogtki    semnauWsynlegerutilslkseftirlitsaWmatitollstj;ra.i3݌  Ќ  "i3"  i3O2JT  8  .3  0    Vl-oghugbnaWurfyrir_birgWab;khald_ԀskalYannigrgarWigerWuraWunntshverjum {  tmaaWstaWreyna_viWtkudag_Ԁsendingar,magnsendingu,staWsetninguhennar,meWferW nF ogrWstfun.JafnframtskaltryggtaWtollstj;rieigitWaWgangaW_birgWab;khaldi_ 9 _geymslusvWis_.Vl-oghugbnaWurskalsamYykkturaf_tollstj;ranum_ԀReykjavk.Toll  stj;raerheimiltaWgeraaWskilyrWiaWtollyfirvldhafi_beinlnuaWgang_ԀaWupplUsingum  r_birgWab;khaldi_.i3O|݌r Ќ  "i3"  i32JT  9  .3  0    _Leyfishafi_ԀskalhafaaWskipastarfsf;lkisemhefurfullngjandiYekkingulgumog e= reglumummeWferW_;tollafgreiddra_Ԁvara.SUntskalframaW_skjalagerW_Ԁvegna_tollmeW 0 ferWar_,stj;rnun,innraeftirlit,b;khaldog_varsla_ԀgagnastarfseminnarverWimeWtraustum  htti.i3݌ Ќ  "i3 "  i3p2JT  10  .3  0    _Hagkvmnitreikningur_Ԁvegnareksturs_geymslunnar_Ԁskalliggjafyrir.i3p݌i Ќ  "i3 "  i32JT  11  .3  0    RWherrageturmeWreglugerWsettnnarifyrirmliumskilyrWifyrirveitingu_starfsleyfis_ \4 tilreksturs_geymslusvWa_Ԁfyrir_;tollafgreiddar_Ԁvrur.i3݌' Ќ    RWherraskalhaldaskryfir_leyfishafa_ԀsamkvmtYessarigrein.Wrumfyrirtkjumen  YeimsemtekinhafaveriWskrer;heimiltaWstarfrkja_tollvrugeymslu_.    Hefji_leyfishafi_Ԁekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu_starfs `  leyfis_ԀfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafi_leyfishafi_ԀekkiveittYj;nustu S+! semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. "   96.gr.  $ _Afturkllun_Ԁ_starfsleyfis_. !W%   RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.95. J""& gr.uppfylli_leyfishafi_ԀekkilengurskilyrWifyrir_starfsleyfinu_ԀeWavanrkigr;flegaskyldur #' snarsamkvmtlgumYessum. #(   97.gr. v%N!* _Geymslutmi_. A&"+   HeimilteraWgeymavrur_tollvrugeymslu_Ԁn_tmatakmarkana_.  '",   98.gr. (z$. VrursemheimilteraWflytja_tollvrugeymslu_. (   HeimilteraWflytja_;tollafgreiddar_Ԁvrur_tollvrugeymslu_ԀrfarieWa_afgreiWslugeymslu_.  VrursemhWareru_innflutningsleyfum_ԀerheimiltaWflytja_tollvrugeymslu_,endaY;ttleyfi  liggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegnahennarliggifyrir. a   HeimilteraWflytjainnlendarvrur_tollvrugeymslu_ԀefYrerutlaWartilnotaviW_aW T, vinnslu_ԀsemheimilergeymslunnisamkvmtkvWum100.gr.    HeimilteraWflytjainnlenda_framleiWsluvru_Ԁtiltflutnings_tollvrugeymslu_ԀYegarheimil  er_endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWagreiWsla_verWjfnunar_ԀviWtflutningvruskv.85.   gr.eWa85.Alaganr.99/1993,umframleiWslu,verWlagninguogslubvrum.0Yessum  X tilvikumskal_endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWagreiWsla_verWjfnunar_ԀheimilYegarvara K #  hefurveriWflutt_tollvrugeymslu_.            99.gr.   _Tollafgreiddar_Ԁvrur_tollvrugeymslu_. wO  N  RWherrageturkveWiW,aWfenginniums;kn_leyfishafa_Ԁ_tollvrugeymslu_,aWheimila B  geymslu_tollafgreiddra_Ԁog_;tollafgreiddra_ԀvarasamarUmi_tollvrugeymslu_ԀaWuppfylltum    eftirfarandiskilyrWum:   ! ! _ikmo(JT00 _ikmo"i3"  i3u2JT  1  .3  0    _Tollafgreiddar_ԀvrurskuluvalltveraaWgreindarfr_;tollafgreiddum_ԀvrummeWskUrum {  htti_tollvrugeymslu_.i3u݌nF Ќ  "i3"  i3.2JT  2  .3  0    _Tollafgreiddar_ԀvrurskulujafnframtveraaWgreindarfr_;tollafgreiddum_ԀvrummeW 9 skUrumhtti_birgWab;khaldi_Ԁ_tollvrugeymslu_._Tollstj;rinn_ԀReykjavkskalsamYykkja  vl-oghugbnaW_tollvrugeymslu_ԀtilYessaWtryggjaaWYessuskilyrWisfullngt.i3.[݌ Ќ  "i3"  i32JT  3  .3  0    RWherrageturbundiWleyfisamkvmtYessarigreinYeimskilyrWumsemhanntelur r nauWsynlegtilYessaWtryggjafullngjandi_tolleftirlit_.i33݌e= Ќ    RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWleyfisamkvmt 0 Yessarigreinuppfylli_leyfishafi_ԀekkilengurskilyrWi1.mgr.    RWherrageturkveWiWnnarumskilyrWiheimildarskv.1.mgr.meWreglugerW.    100.gr. \4 _AWvinnsla_Ԁ_tollvrugeymslu_. ' %  _IWnaWarframleiWsla_Ԁer;heimil_tollvrugeymslu_.    XrttfyrirkvWi1.mgr.er;veruleg_aWvinnsla_Ԁvrumheimil_tollvrugeymslu_,svo  semskipting_sendinga_,einfld_umpkkun_,merking,samsetning,pr;funogYrif. `    Tollstj;riskerref;lj;sterhvort_aWvinnsla_Ԁfalliundir2.mgr. S+!   Tollstj;raerheimiltaWtakmarka_aWvinnslu_Ԁskv.2.mgr.efYaWtelstnauWsynlegtvegna " _tolleftirlits_. #   _Tollfrjlsar_Ԁ_forWageymslur_.  !W% 101.gr. J""& Starfsleyfi. #' ^  AWuppfylltumskilyrWum1.!3.og6.!9.tlul.1.mgr.95.gr.geturrWherraheimilaW_lg #( aWilum_ԀaWreka_tollfrjlsar_Ԁ_forWageymslur_Ԁ_tollhfn_ԀYarsemgeymamvistir,tbnaWog $ ) annanforWafyrirfr_utanlandsferWum_Ԁauk_varnings_ԀsemboWinnertilsluumborW. v%N!*   RWherraskalhaldaskryfir_leyfishafa_ԀsamkvmtYessarigrein.Wrumfyrirtkjumen A&"+ YeimsemtekinhafaveriWskrer;heimiltaWstarfrkja_tollfrjlsa_Ԁ_forWageymslu_.  '",   Hefji_leyfishafi_Ԁekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu_starfs '#- leyfis_ԀfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafi_leyfishafi_ԀekkiveittYj;nustu (z$. semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. (   102.gr.  _Afturkllun_Ԁ_starfsleyfis_. a   RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.101. T, gr.uppfylli_leyfishafi_ԀekkilengurskilyrWifyrir_starfsleyfinu_ԀeWavanrkigr;flegaskyldur  snarsamkvmtlgumYessum.    103.gr.  X _Geymslutmi_. K #  Ľ  HeimilteraWgeymavrur_tollfrjlsri_Ԁ_forWageymslu_Ԁn_tmatakmarkana_.      104.gr.   Vrursemflytjam_tollfrjlsa_Ԁ_forWageymslu_. wO    0_tollfrjlsar_Ԁ_forWageymslur_Ԁmsetjaeftirtaldarvrur: B  ! ! _ikmo(JT00_ikmo"i3"  i32JT  1  .3  0    _:tollafgreiddar_Ԁvrur.i3H݌   Ќ  "i3"  i32JT  2  .3  0    VrurrbirgWumskipaeWaflugvla.i3J݌  Ќ  "i3"  i32JT  3  .3  0    InnlendarframleiWsluvrur.Xegarheimiler_endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWagreiWsla {  _verWjfnunar_ԀviWtflutningvruskv.85.gr.eWa85.gr.Alaganr.99/1993,um nF framleiWslu,verWlagninguogslubvrum,skal_endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWa 9 greiWsla_verWjfnunar_ԀheimilYegarvarahefurveriWflutt_tollfrjlsa_Ԁ_forWageymslu_.i3=݌ Ќ    & , 105.gr. r Flutningurvarar_tollfrjlsri_Ԁ_forWageymslu_ e=   Br_tollfrjlsri_Ԁ_forWageymslu_ԀmaWeinsseljaogflytjavrursemhfilegan_birgWaforWa_Ԁ 0 farsemer_utanlandsferWum_,endaverWi',vrurnareinungistilneyslueWasluYvfari.Ef  srstaklegastendurt.d.efvrurliggjaundirskemmdum,mtollstj;riheimilatollafgreiWslu  YeimtilneyslueWasluinnanlands,aWfullngWum_lgboWnum_Ԁ_innflutningsskilyrWum_. i   ViWmatYvhvaWtelsthfilegurforWiskaltollstj;ritakamiWafstrWskipsoggerW \4 Yess,fjldafarYegaogstrWhafnaroglengdferWar. '   RWherragetursettnnarireglursamkvmtYessarigreinmeWreglugerW.    106.gr. `  ForWisendurvegfyrirfar. S+!   Vrurr_tollfrjlsri_Ԁ_forWageymslu_Ԁmsendatilannarra_tollhafna_Ԁvegfyrirskipognnur " farartki_utanlandsferWum_ԀeffylgterYeimskilyrWumsemtollstj;riseturumflutninginn. # Tollstj;rigeturundanskiliWtiltekna_vruflokka_Ԁslkumflutningi.  $   _Tollfrjlsar_Ԁverslanir.  J""& 107.gr. #' Starfsleyfi. #(   AWuppfylltumskilyrWum1.!3.og6.!9.tlul.1.mgr.95.gr.ogaWfenginniskriflegrium $ ) s;kngeturrWherraheimilaW_lgaWilum_ԀaWreka_tollfrjlsar_Ԁverslanir_flugstWvum_ԀeWa v%N!* hfnum. A&"+   Leyfiskv.1.mgr.nrjafnframttilreksturs_tollfrjlsrar_Ԁ_birgWageymslu_Ԁfyrirvrurtilslu  '", verslun_leyfishafa_. '#-   RWherraskalhaldaskryfir_leyfishafa_ԀsamkvmtYessarigrein.Wrumfyrirtkjumen (z$. YeimsemtekinhafaveriWskrer;heimiltaWstarfrkja_tollfrjlsa_Ԁverslun. (   Hefji_leyfishafi_Ԁekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu_starfs  leyfis_ԀfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafi_leyfishafi_ԀekkiveittYj;nustu  semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. a   108.gr.  _Afturkllun_Ԁ_starfsleyfis_.  T  RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.107.   gr.uppfylli_leyfishafi_ԀekkilengurskilyrWifyrir_starfsleyfinu_ԀeWavanrkigr;flegaskyldur  X snarsamkvmtlgumYessum. K #    109.gr.    VrursemheimilteraWflytja_tollfrjlsa_Ԁverslun.   {  0_tollfrjlsa_Ԁverslunmsetjaeftirtaldarvrur: wO  ! ! _ikmo(JT00_ikmo"i3"  i3?2JT  1  .3  0    _:tollafgreiddar_Ԁvrur.i3?l݌B  Ќ  "i3"  i3A2JT  2  .3  0    _Tollafgreiddar_ԀvrurYegar_endurgreiWsla_Ԁtollserheimilskv.6.tlul.1.mgr.8.gr.i3An݌   Ќ  "i3"  i32JT  3  .3  0    InnlendarframleiWsluvrur.Xegarheimiler_endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWagreiWsla   _verWjfnunar_ԀviWtflutningvruskv.85.gr.eWa85.Alaganr.99/1993,umframleiWslu, {  verWlagninguogslubvrum,skal_endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWagreiWsla nF _verWjfnunar_ԀheimilYegarvarahefurveriWflutt_tollfrjlsa_Ԁverslun.i3݌9 Ќ    & , 110.gr.  _Geymslutmi_. r   HeimilteraWgeymavrur_tollfrjlsri_Ԁverslunn_tmatakmarkana_. e= ',  111.gr.  Salar_tollfrjlsri_Ԁverslun.  X  EingnguerheimiltaWseljafarYegumog_hfnum_Ԁ_millilandafara_ԀleiWrlandivrurr i _tollfrjlsri_Ԁverslun.Salaskaleingnguheimilgegnframvsun_brottfararspjalds_. \4   XrttfyrirkvWi1.mgr.geturrWherraheimilaW_leyfishafa_ԀaWseljafarYegumog_hfn ' um_Ԁ_millilandafara_ԀviWkomutillandsinsvrurr_tollfrjlsri_Ԁverslun.Slkverslunskalsr  staklegaafmrkuWogeingnguaWgengilegfyrirfarYegaoghafnirsemkomatillandsins.    RWherrakveWurmeWreglugerWhvaWavrurerheimiltaWselja_tollfrjlsri_Ԁverslunskv. `  2.mgr. S+!   _FrsvWi_.  # 112.gr.  $ _FrsvWi_. !W%   AWfenginniskriflegriums;knogaWuppfylltumskilyrWum1.mgr.95.gr.lagaYessara J""& geturrWherraheimilaW_lgaWilum_ԀaWreka_frsvWi_ԀYarsem_;tollafgreiddar_Ԁvruroginn #' lendarframleiWsluvrurhlj;ta_aWvinnslu_ԀumframY_aWvinnslu_Ԁsemheimiler_tollvru #( geymslu_,sbr.100.gr. $ )   LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaWveitaWrumYYj;nustusem v%N!* felstrekstri_frsvWis_._Leyfishfum_Ԁsjlfumskal;heimiltaWstunda_iWnaWarframleiWslu_, A&"+ verslun,_umboWsslu_,_heildslu_ԀeWasmslu_frsvWinu_.  '",   RWherraskalhaldaskryfir_leyfishafa_ԀsamkvmtYessarigrein.Wrumfyrirtkjumen '#- YeimsemtekinhafaveriWskrer;heimiltaWstarfrkja_frsvWi_. (z$.   Hefji_leyfishafi_Ԁekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu_starfs ( leyfis_ԀfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafi_leyfishafi_ԀekkiveittYj;nustu  semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi.    113.gr. T, _Afturkllun_Ԁ_starfsleyfis_.  a  RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.112.  gr.uppfylli_leyfishafi_ԀekkilengurskilyrWifyrir_starfsleyfinu_ԀeWavanrkigr;flegaskyldur   snarsamkvmtlgumYessum.  X   114.gr.    VrursemheimilteraWflytja_frsvWi_.      HeimilteraWflytja_;tollafgreiddar_Ԁvrur_frsvWi_Ԁrfari,_afgreiWslugeymslu_ԀeWa_toll   vrugeymslu_.VrursemhWareru_innflutningsleyfum_ԀerheimiltaWflytja_frsvWi_Ԁenda wO  Y;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegnahennar B  liggifyrir.      HeimilteraWflytjainnlendarvrur_frsvWi_ԀefYrerutlaWartilnotaviW_iWnaWarfram   leiWslu_Ԁsemheimiler_frsvWinu_. {    Xegarheimiler_endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWagreiWsla_verWjfnunar_ԀviWtflutning nF vruskv.85.gr.eWa85.gr.AlagaumframleiWslu,verWlagninguogslubvrum,skal 9 _endurgreiWsla_Ԁ_verWjfnunargjalda_ԀeWagreiWsla_verWjfnunar_ԀheimilYegarvarahefurveriW  flutt_frsvWi_.    115.gr. e= _Geymslutmi_. 0 V  HeimilteraWgeymavrur_frsvWi_Ԁn_tmatakmarkana_.    116.gr. i _TollverWskvrWun_. \4 u  AWflutningsgjldafvru_frsvWi_,semtekinertil_tollmeWferWar_Ԁvegnaafhendingar ' hennartilnotkunarinnanlands,miWastviW_tollverW_ԀhennareinsogYaWerkveWiWsamkvmt  reglumum_tollverW_Ԁog_tollverWskvrWun_ԀviWupphaf_tollmeWferWar_Ԁhennar,sbr.35.gr.    _TollverW_Ԁvru_frsvWi_ԀsemfluttertiltlandaerYaWsemgreittereWagreiWaberfyrir `  hanasamkvmtkvWumV.kafla. S+!   _XIV_.KAFLI #  _lagning_,_krur_Ԁ_o.fl_.   $ 117.gr. !W% _lagning_ԀaWflutningsgjalda. J""& K  _Tollstj;rar_ԀannastlagningutollaogannarragjaldasemgreiWaberviWtollafgreiWsluvru. #' _lagning_ԀaWflutningsgjaldaskalbyggWYeimupplUsingumsemkomaframaWflutnings #( skUrsluogviWeigandi_fylgiggnum_Ԁskv._VII_.kafla.X;skaltollstj;rileiWrttaauglj;sarog $ ) smvgilegarvillurskriflegum_aWflutningsskUrslum_ԀsemhonumhafaveriWltnart. v%N!*   EfaWflutningsskUrsluerekkiskilaWinnan_tilskilins_Ԁ_frests_Ԁskv.23.gr.skaltollstj;ritla A&"+ _tollverW_Ԁvruskv.123.gr.  '",   118.gr. (z$. LeiWrttingaraWflutningsskUrslufyrirtollafgreiWslu. ( q  Komilj;seftiraW_aWflutningsskUrsla_Ԁsamt_fylgiggnum_ԀhefurveriWltintollstj;rat  ogWuren_afhendingarheimild_ԀerveittaWhneWaeinstakirliWirhennareWafylgiskjleru  ;fullngjandi,;glggeWatortryggileg,eigiskrW_lgmltan_Ԁhtt,undirrituW;fullngj a andihtteWatollstj;ritelurfrekariskUringaYrfeinhverjuatriWiskalhannskoraviW T, komandiaWbtarYvinnankveWinstmaogltatskUringarogYauggnsemtollstj;ri  telurYrf.    skorunskv.1.mgr.geturhvortsemerveriWskriflegeWa_rafrn_,Yvformisem_toll   stj;rinn_ԀReykjavkkveWur.  X   Fitollstj;rifullngjandiskUringarogggninnan_frests_Ԁskv.1.mgr.leggurhanntollog K #  nnurgjldsamkvmtaWflutningsskjlumogfengnumskUringumogggnum.Efeigier    bttrannmrkumaWflutningsskUrslu,svarfrviWkomandiberstekkiinnantiltekinstma,    skUringarhanseru;fullngjandi,eigierusendYauggnsem;skaWereftireWasendggn   eru;fullngjandieWatortryggilegskaltollstj;ritlaaWflutningsgjldmeWYeimhttisem wO  mlterfyrirum123.gr. B    & , 119.gr.   _EndurkvrWun_ԀaWflutningsgjaldaeftir_rafrna_ԀtollafgreiWslu. {    Tollstj;riskal_endurkvarWa_ԀinnflytjandaaWflutningsgjld,eflj;skemuraWYauvoru nF ekkirttkvrWuW',fyrirtollafgreiWslu,vegna_sendinga_ԀseminnflytjandihefurfengiW_tollaf 9 greiddar_ԀmeW_rafrnum_ԀhttisWustusexrumtaliWfrYeimdegiYegarhonumbersttil  kynningum_fyrirhugaWan_ԀrskurWum_endurkvrWun_Ԁskv.1.mgr.122.gr.    120.gr. e= _EndurkvrWun_ԀaWflutningsgjaldaeftirskriflegatollafgreiWslu. 0    HafiinnflytjandieWassemrWstafaWivrutil_tollmeWferWar_ԀltiWtollstj;ratrangareWa  ;fullngjandiupplUsingaraWflutningsskUrslueWa_fylgiggnum_,semlgutilgrundvallar  tollafgreiWslu,skaltollstj;ri_endurkvarWa_ԀinnflytjandaaWflutningsgjld.SkiptirYvsam i bandiekkimlihvortinnflytjandieWassemrWstafaWivrutil_tollmeWferWar_ԀvissieWamtti \4 vitaumrttmtiupplUsingaaWflutningsskUrslueWa_fylgiggnum_. '   Tollstj;raerheimiltaW_endurkvarWa_ԀinnflytjandaaWflutningsgjldgrundvelli1.mgr.  vegna_sendinga_ԀseminnflytjandihefurfengiW_tollafgreiddar_ԀsWustusexrumtaliWfrYeim  degiYegarhonumbersttilkynningskv.1.mgr.122.gr.um_fyrirhugaWan_ԀrskurWum_endur `  kvrWun_. S+!   HafiinnflytjandieWassemrWstafaWivrutil_tollmeWferWar_ԀltiWtollstj;ratrttarog " fullngjandiupplUsingaraWflutningsskUrsluog_fylgiggnum_ԀerY;eigiheimiltaW_endur # kvarWa_ԀhonumaWflutningsgjldnemavegna_sendinga_ԀsemhannhefurfengiW_tollafgreiddar_  $ sWustu60dgumtaliWfrYeimdegiYegarhonumbersttilkynningum_fyrirhugaWan_Ԁr !W% skurWum_endurkvrWun_.HafiheimildveriWveitttil_tmabundins_Ԁinnflutningsvruskaltoll J""& stj;raY;heimiltaW_endurkvarWa_ԀinnflytjandaaWflutningsgjld60dagataliWfrYvaW #' aWflutningsgjldvorukvrWuW. #(   XrttfyrirkvWi3.mgr.ertollstj;raheimiltaW_endurkvarWa_ԀinnflytjandaaWflutnings $ ) gjldvegna_sendinga_,seminnflytjandihefurfengiW_tollafgreiddar_ԀsWustusexrumtaliW v%N!* frYeimdegiYegarhonumbersttilkynningskv.1.mgr.122.gr.umfyrirhugaWa_endur A&"+ kvrWun_,hafiinnflytjandivitaWeWamttvitaumrtta_tollmeWferW_Ԁvru.  '",   121.gr. (z$. AWrar_endurkvarWanir_. (   Komilj;seftirtollafgreiWsluvruaWtollstj;rahafiveriWltnartrangareWa;fullngj  andiupplUsingarenfjrhWaWflutningsgjaldaerenguaWsWurrttkvrWuWskaltollstj;ri  tilkynnainnflytjandaumfyrirhugaWarbreytingaraWflutningsskjlum.SkiptirYvsam a bandiekkimlihvortinnflytjandieWassemrWstafaWivrutil_tollmeWferWar_ԀvissieWamtti T, vitaumrttmtiupplUsingaaWflutningsskUrslueWa_fylgiggnum_.    Um_endurkvarWanir_Ԁskv.1.mgr.gildakvWi122.gr.eftirYvsemviW.    122.gr.  X _MlsmeWferWarreglur_ԀviW_endurkvrWun_ԀaWflutningsgjalda. K #    EffyrirhuguWer_endurkvrWun_Ԁtollstj;raskv.119.!121.gr.skaltollstj;risendainnflytj    andatilkynninguum_fyrirhugaWan_ԀrskurWum_endurkvrWun_ԀmeW_sannanlegum_Ԁhtti.      0tilkynninguskv.1.mgr.skaltollstj;rilUsameginatriWumYeimatvikumsemhanntelur   aWeigiaWleiWatil_endurkvrWunar_. wO  & ,   Tollstj;riskalveitainnflytjandaa.m.k.15dagafrest,fr_p;stlagningardegi_Ԁtilkynningar B  umfyrirhugaWa_endurkvrWun_,tilYessaWtjsigskriflegaumefnimlsogleggjafram    _viWb;targgn_ԀWurenrskurWurum_endurkvrWun_ԀerkveWinnupp.   ',B  BrskurWurum_endurkvrWun_ԀskalkveWinnuppinnan30dagafrlokumYess_frests_Ԁsem {  innflytjandavarveitturtilYessaWtjsigumfyrirhugaWa_endurkvrWun_.Innflytjandaskal nF tilkynntumrskurWmeWbyrgWarbrfi. 9   123.gr.  Heimildirtollstj;ratil_tlunar_ԀaWflutningsgjalda. r "  0YeimtilvikumYegartollstj;raberaWtlafjrhWaWflutningsgjaldaskalhanntla e= _tollverW_ԀvrusvorflegaaWeigishttviWaWfjrhWirsutlaWarlgrienraunverulegt 0 verWmtivrunnarogkvarWaaWflutningsgjldsamrmiviWYtlun.ViW_tlunina_Ԁskal  tollstj;rihafahliWsj;nafYeimupplUsingumsemliggjafyrirumvruna,YarmeWal_farm  skr_,_framlgWum_ԀggnumefeinhvereruogggnumHagstofu0slandsyfirinnfluttarvrur. i   124.gr. ' LeiWrttingaraWflutningsskUrslueftirtollafgreiWslu.  9&  VerWiinnflytjandiYessvarinnansexrataliWfrtollafgreiWsludegivruaWupplUsingar,  semlgutilgrundvallartollafgreiWsluvru,vorurangareWa;fullngjandiskalhannleggja `  frambeiWnihjtollstj;raumviWeigandileiWrttingar,sbr.2.mgr. S+!   BeiWniskv.1.mgr.umleiWrttinguskalafhenttollstj;raformi_leiWrttrar_Ԁskriflegrar " aWflutningsskUrslusamtviWeigandi_fylgiggnum_.kvWi_VII_.kaflaumskriflegar_skUrslu # gjafir_ԀgildaumleiWrttar_aWflutningsskUrslur_ԀsamkvmtYessarimlsgrein.  $   Innflytjandiber_snnunarbyrWi_ԀfyrirYvaWrangarog;fullngjandiupplUsingarhafiveriW !W% lagWartilgrundvallartollafgreiWsluvruefbreyttarforsendurgetaleitttillkkunarlagWra J""& aWflutningsgjalda. #'   Tollstj;rikveWurupprskurWvegnabeiWniumleiWrttinguinnan30dagafrYvaW #( gagnaflunerlokiW.UmmlsmeWferWfereftirkvWum2.og3.mgr.125.gr. $ )   125.gr. A&"+ _Krur_Ԁtiltollstj;ra.  '", ,  Ntelur_tollskyldur_ԀaWilikvrWuntollstj;raum_gjaldskyldu_,fjrhWaWflutningsgjalda '#- eWaatriWisemliggjatilgrundvallarkvrWunaWflutningsgjalda,svosem_tollverW_Ԁog_toll (z$. flokkun_,eigirttageturhannsentskriflegarkstuddakru,_studda_ԀnauWsynlegumggnum ( tiltollstj;ra.Efgreiningurerum_tollmeWferW_ԀvrusemhefurYegarveriW_tollafgreidd_Ԁskal  krasendtollstj;rainnan60dagafrtollafgreiWsludegi.    Teljitollstj;ri;lj;sthvaWarkumkraerreisteWaaWfylgiggnsu;fullngjandiskal a hanngefa_kranda_ԀkostaWbtarYvinnan_hfilegs_Ԁtma.EfYessereigigttvarWar T, _vanreifun_Ԁfrvsunkru.    BrskurWaskalsvo_fj;tt_ԀsemverWamogeigisWureninnan30dagafrYvaWgagnaflun  erlokiW.BrskurWurtollstj;raskalrkstudduroginnflytjandaskalbentheimildtilYessaW   kra_rskurWinn_Ԁtil_rkistollanefndar_,sbr.126.gr.BrskurWurskalsendurinnflytjandameW  X _sannanlegum_Ԁhtti._Samrit_ԀrskurWarskalYegarstaWsent_tollstj;ranum_ԀReykjavk. K #    & , 126.gr.    _Krur_Ԁtil_rkistollanefndar_.   4  _Tollskyldur_ԀaWiligeturskotiWrskurWitollstj;raum_endurkvrWun_Ԁskv.119.!121.gr., wO  sbr.122.gr.,rskurWitollstj;raumleiWr', 4ttinguskv.124.gr.,_krurskurWi_Ԁskv.125.gr.og B  kvrWuntollstj;raskv.22.gr.til_rkistollanefndar_Ԁinnan60dagafr_p;stlagningardegi_    rskurWareWakvrWunar.     _Tollstj;rinn_ԀReykjavkgeturskotiWrskurWumannarratollstj;raum_endurkvrWun_Ԁskv. {  119.!121.gr.,sbr.122.gr.,rskurWumYeirraumleiWrttinguskv.124.gr.,_krurskurWum_ nF Yeirraskv.125.gr.ogkvrWunumYeirraskv.22.gr.til_rkistollanefndar_Ԁinnansama_frests_ 9 oggreindurer1.mgr.    _Krur_Ԁskuluveraskriflegarog_studdar_ԀnauWsynlegumggnum._Vanreifun_ԀvarWarfrvsun.  BeristnefndinnikraoghnerrkstuddmeW_tollskjlum_,semekkihafastt_efnisrlausn_ r hjtollstj;ra,geturnefndinsent_kruna_Ԁtiltollstj;ratil_uppkvaWningar_ԀrskurWaraWnUju. e= NefndinskaltilkynnaaWilaumYkvrWun. 0   _Tollstj;rinn_ԀReykjavkskalkomaframgagnvart_rkistollanefnd_Ԁfyrirhnd_tollyfirvalda_.    Nefndinskaltafarlaustsenda_tollstj;ranum_ԀReykjavk_endurrit_ԀeWalj;sritafkruinn  flytjandaogYeimggnumsemkunnaaWfylgjakruhans.Hafi_tollstj;rinn_ԀReykjavk i skotiWrskurWieWakvrWunannarstollstj;ratilnefndarinnarskv.2.mgr.skalnefndintafar \4 laustsendainnflytjanda_endurrit_Ԁkrusamtggnumsemhennifylgdu.Skalnefndingefa ' aWilumkostaWkomaframmeWandsvrsnogggninnan_hfilegs_Ԁ_frests_.    TeljinefndinmlekkingilegaupplUstgeturhnbeinttil_mlsaWila_ԀaWaflafrekarigagna  eWaupplUsingamlinutilskUringar. `    _Rkistollanefnd_ԀerheimiltaWkveWja_srfr;Wa_ԀmennsrtilaWstoWarviWrlausngreinings S+! mlaogkrefjastupplUsingasamkvmtkvWumlagaYessara. "   NefndingeturkveWiWmlflutningefmlerfl;kiWeWayfirgripsmikiWogmhannvera # munnlegur.UmmlflutningskulugildaalmennarreglurummlflutningfyrirhraWsd;mi,  $ umvanhfi,aWstoW_srfr;Wra_Ԁmanna_o.fl_.eftirYvsemviW. !W%   NefndinskalrskurWaum_krur_Ԁeinsflj;ttogauWiWerogeigisWaren60dgumeftiraW J""& gagnaflunerlokiW.Smunnlegurmlflutningur_viWhafWur_ԀskalrskurWurkveWinnuppinnan #' 60dagafrlokum_mlflutnings_.BrskurWirnefndarinnarskulu_rkstuddir_. #(   Kratil_rkistollanefndar_Ԁfrestarekki_rttarhrifum_ԀkvrWunar. $ )   BrskurWur_rkistollanefndar_Ԁer_fullnaWarrskurWur_Ԁ_stj;rnsUslustigi_.Mlskottilalmennra v%N!* d;mst;laum_rlausnarefni_ԀsemfariWhefurfyrirnefndinafrestareWabreytirekkiniWurstWu A&"+ hennarfyrrend;murergenginn.  '",   _XV_.KAFLI (z$.  Gjalddagi,greiWslufresturog_greiWslustaWur_.  ( 127.gr.  GjalddagiaWflutningsgjalda.  H  AWflutningsgjld,afWrumvrumenYeimsemrWstafaWhefurveriW_geymslusvWi_ a fyrir_;tollafgreiddar_Ԁvrurskv.2.!5.tlul.1.mgr.73.gr.,fallagjalddagaYegarleyfihefur T, veriWveitttilafhendingarYeirratilnotkunarinnanlandsendas_flutningsfar_ԀYegarkomiW  tillandsins.AWflutningsgjldskuluY;fallagjalddagaeigisWarensexmnuWumeftir  _komudag_Ԁ_flutningsfars_Ԁtillandsinsnematollstj;rihafiheimilaWlengri_geymslutma_Ԁ_af   greiWslugeymslu_,sbr.93.gr.0YeimtilvikumskuluaWflutningsgjldfallagjalddagaviWlok  X Yess&  _frests_Ԁsemtollstj;ritiltekur.UmgjalddagaaWflutningsgjaldaYegargreiWslufresturer K #  veitturfereftirkvWi2.mgr.129.gr.'K M      AWflutningsgjldafvrumsemrWstafaWhefurveriW_tollvrugeymslu_ԀeWa_frsvWi_    fallagjalddagaYegarleyfihefurveriWveitttilafhendingarYeirratilnotkunarinnanlands.   SamagildirumYrvrursem;skast_tollafgreiddar_Ԁr_tollfrjlsum_Ԁ_forWageymslum_Ԁog_toll wO  frjlsum_Ԁverslunumtilnotkunarinnanlands. B    Ef_neyWarleyfi_ԀeWaleyfitil_brWabirgWatollafgreiWslu_ԀerveittskalgjalddagiaWflutnings    gjaldaverasdagurYegaruppgjraWflutningsgjaldaskaleigasrstaWsamkvmtkvrWun   tollstj;ra,sbr.38.og39.gr.Eftmabundinn_tollfrjls_Ԁinnflutningurer_heimilaWur_Ԁskalgjald {  dagiaWflutningsgjaldaverasdagurYegarleyfitil_tmabundins_Ԁinnflutningsfellurrgildi. nF AWflutningsgjldskulukvrWuWsamkvmtlgumog_tollafgreiWslugengi_Ԁsemvargildi 9 tollafgreiWsludegi.    Efum_hraWsendingu_ԀeraWrWaskalgjalddagiaWflutningsgjaldaverasjdgumeftirtoll  afgreiWslusendingar. r   Efvaraerafhentrvrslu_farmflytjanda_ԀeWaaf_geymslusvWi_Ԁfyrir_;tollafgreiddar_Ԁvrur e= n_tilskilins_Ԁleyfistollstj;raskuluaWflutningsgjldYegar_gjaldfelld_. 0   XegaratvikerueinsogumrWir5.mgr.ogvarahefurveriWvrslu_farmflytjanda_,_toll  miWlara_ԀeWainnflytjandasamkvmtsrstkuleyfitollstj;ra,sbr.3.mgr.73.gr.,skalgjald  dagivera_komudagur_Ԁ_flutningsfars_ԀogskuluaWflutningsgjldkvrWuWsamkvmtlgumog i _tollafgreiWslugengi_ԀsemgildivarYeimdegi.EfvarahefurveriWflutt_tollvrugeymslu_ \4 eWa_frsvWi_ԀskalgjalddagiveraYegartollstj;rabarsttilkynningskv.82.gr.ogskuluaW ' flutningsgjldkvrWuWsamkvmtlgumog_tollafgreiWslugengi_ԀsemvargildiYeimdegi,  nemasannaWsmeWfullngjandihttiaWmatitollstj;raaW;heimil_afhending_Ԁvrutilnotk  unarinnanlandshafittsrstaWsWar. `    EfaWflutningsgjldinnflytjandaeru_endurkvrWuW_Ԁskv.119.eWa120.gr.,sbr.122.gr., S+! fellur_viWb;tarfjrhWin_ԀgjalddagatollafgreiWsludegivru. "   128.gr.  $ Rtturtil_greiWslufrests_. !W% \  AWilarsemskrWireru_virWisaukaskattsskr_Ԁskulunj;ta_greiWslufrests_Ԁ_aWflutnings J""& gjldum_ԀendasuYeirskilumviWrkissj;W.Rtturtil_greiWslufrests_ԀtekurtilaWflutnings #' gjaldaafvrumsemfluttareruinn_atvinnuskyni_. #(   :heimilteraWveita_greiWslufrest_Ԁ_aWflutningsgjldum_ԀYegar_neyWarleyfi_ԀerveitteWa $ ) _brWabirgWatollafgreiWsla_ԀferframsvoogviWuppgjraWflutningsgjaldaYessumtilvikum. v%N!*   129.gr.  '", _Uppgjrstmabil_ԀoggjalddagiviW_skuldfrslu_. '#- a  XegargreiWslufresturerveitturerhvert_uppgjrstmabil_ԀtollsogannarraaWflutningsgjalda (z$. tveirmnuWir,janarogfebrar,marsogaprl,maogjn,jloggst,septemberog ( okt;ber,n;vemberogdesember,nemaannaWskveWiWlgum.    Gjalddagi_skuldfrWra_ԀaWflutningsgjaldaer15.dagurnstamnaWareftirlok_uppgjrs  tmabils_. a   & , 130.gr.  Synjunumheimildtil_skuldfrslu_.   d  Tollstj;riskalsynjaYeimsemnUturheimildartil_skuldfrslu_ԀaWflutningsgjaldaumfrekari   _greiWslufrest_Ԁ_aWflutningsgjldum_Ԁefhan',,dngerirekkiskil_aWflutningsgjldum_Ԁtilskildum  X tma.Jafnframtertollstj;raheimiltaWsynjaumfrekari_greiWslufrest_ԀefssemhansnUtur K #  gerirekkiskilWrum_rkissj;Wsgjldum_Ԁen_aWflutningsgjldum_Ԁtilskildumtma.      EfbinnflytjandaertekiWtil_gjaldYrotaskipta_ԀeWaopinberraskiptaeftirlthansogerf    ingjarhanstakaekkisigbyrgWskuldbindingumbsinsskuluaWflutningsgjldgreidd   Yegarheimildtilafhendingarvruerveitt.SamagildirsinnflytjandiekkifjrsnsrWandi wO  eWakomilj;sviWaWfreWameWWrumhttiaWinnflytjandavruertmabundiW;mgulegt B  aWgreiWaskuldirsnareWahefur;skaWeftirheimildtil_greiWslustWvunar_ԀeWatilaWleita    _nauWasamnings_.     131.gr. nF _ReglugerWarheimild_. 9 j  RWherraseturmeWreglugerWnnarireglurum_greiWslufrest_Ԁ_aWflutningsgjldum_.    132.gr. r Vextir. e= l  _Drttarvextir_ԀskulureiknaWir_vangreidd_ԀaWflutningsgjldfrogmeWgjalddagaoginn 0 heimtirrkissj;W._Drttarvextir_ԀskuluveraYeirsmuogSeWlabanki0slandskveWurskv.6.  gr.laganr.38/2001,umvextiogverWtryggingu.    UmgreiWsluvaxtavegna_oftekinna_ԀaWflutningsgjaldagildakvWilaganr.29/1995,um i endurgreiWslu_oftekinna_Ԁskattaoggjalda,meWsWaribreytingum. \4   133.gr.  _GreiWslustaWur_.  -o  AWflutningsgjldskalgreiWatollstj;raYv_tollumdmi_ԀYarsemvaraerfluttrfarisem `  hanaflyturtillandsinssamkvmt_farmskr_.Ef_;tollafgreidd_Ԁvaraer_framsend_ԀannaW_toll S+! umdmi_ԀskalY;greiWaaWflutningsgjldYv_tollumdmi_. "   XrttfyrirkvWi1.mgr.skalssemnUturheimildartil_skuldfrslu_ԀaWflutningsgjalda # greiWaaWflutningsgjldtiltollstj;raYvumdmiYarsemhannlgheimili.  $   AWflutningsgjldafp;stsendingumog_hraWsendingum_Ԁskulugreiddhj_tollmiWlara_Ԁsem !W% annast_p;stflutninginn_ԀeWa_hraWsendinguna_. J""&   _XVI_.KAFLI #(  InnheimtaogbyrgW.  $ ) 134.gr. v%N!* byrgWgreiWsluaWflutningsgjalda. A&"+ 2t  byrgWgreiWsluaWflutningsgjaldahvlirinnflytjandavru.  '",   Nkemur_tollmiWlari_Ԁframgagnvart_tollyfirvldum_Ԁfyrirhndinnflytjandavegna_toll '#- meWferWar_ԀvruogberhannYsamtinnflytjanda;skiptabyrgWgreiWsluaWflutnings (z$. gjalda.byrgW_tollmiWlara_ԀfellurbrotthafiaWflutningsgjldveriW_skuldfrW_Ԁinnflytjanda, ( endahafi_tollmiWlari_ԀhaftheimildinnflytjandatilYess,nema_tollmiWlari_ԀhafivitaWeWamtt  vitaaWupplUsingaraWflutningsskjlumvrurangareWa;fullngjandi,sbr.34.gr.    135.gr. T, _Fullnusta_ԀaWflutningsgjalda.  x  AWflutningsgjld,samt_drttarvxtum_ԀogkostnaWi,erutryggWmeW_lgveWi_Ԁ_innfluttri_  vru._LgveWsrttur_Ԁer;hWur_grandleysi_ԀeigendaoghelstYrttfyrireigendaskipti.     Tollstj;rigeturkrafistnauWungarsluuppboWi_;tollafgreiddri_Ԁvrun_undangengis_  X d;ms,_sttar_ԀeWa_fjrnms_,sbr.136.gr.,til_lkningar_Ԁ_gjaldfllnum_Ԁ_aWflutningsgjldum_, K #  _drttarvxtum_,sektumogkostnaWi.Tollstj;rigeturjafnframtboWiWvrutilslualmennum    markaWi.      Teljitollstj;riekkistWutilaWseljavrunauWungarsluvegnastandshennarskal   honumheimiltaWltaeyWileggjahanakostnaWinnflytjanda. wO    VerWivaraekkiseldnauWungarslumgerafjrnmtiltryggingargreiWsluaWflutnings B  gjalda,drttarvaxta,sektaogkostnaWarhjinnflytjandaeWa_tollmiWlara_Ԁnundangengins    d;mseWa_sttar_.     136.gr. nF _NauWungarsala_ԀuppboWioguppgjr_sluandvirWis_. 9   Tollstj;raerheimiltaWhaldauppboW_;tollafgreiddum_Ԁvrumtil_lkningar_Ԁ_gjaldflln  um_Ԁ_aWflutningsgjldum_,_drttarvxtum_ԀogkostnaWi.    Tollstj;riskalfbirtaauglUsinguumuppboWskv.1.mgr.eignmeWmestfjgurravikna r ogminnstvikufyrirvaradagblaWieWaannansamsvarandihtt.Jafnframtskaltollstj;ri e= tilkynnainnflytjandavrubrflegaumhvaroghvenruppboWferfram.VerWitilkynningu 0 ekkiviWkomiWvegnaYessaWinnflytjandierekkiYekktureWafinnstekkistendurYaWekki  vegifyriruppboWi.    Umm;tmligegnnauWungarslugildakvWi_XI_.og_XIV_.kaflalaganr.90/1991,um i nauWungarslu. \4   AWflutningsgjldgreiWastaf_sluandvirWi_ԀmeWforgangsrttinsteftir_slukostnaWi_ ' vrunnar.S_sluandvirWi_Ԁvrunnarhrraennemur_aWflutningsgjldum_Ԁsamt_drttarvxt  um_,sektumog_fllnum_ԀkostnaWiskalgreiWaYeimsem_eignarrttur_Ԁgekkrhendiafganginn  aWfrdregnumWrum_eignarhftum_Ԁsemvrunnihvlduaukalls_fallins_ԀkostnaWar._Vitji_ `  eigandiekkiYesssemafgangsersamkvmtframangreinduinnanrsfr_sludegi_Ԁrennur S+! andvirWiWrkissj;W. "   RWherrageturmeWreglugerWsettnnarireglurumframkvmdnauWungarslumeW # uppboWi.  $   _XVII_.KAFLI J""&  StWvuntollafgreiWslu.  #' 137.gr. #( ̉  Tollstj;riskalstWvatollafgreiWslusendingarefinnflutningurvrusemsendinginni $ ) heldurerhWurskilyrWumsamkvmtlgumeWa_stj;rnvaldsfyrirmlum_ԀsemekkiersUnt v%N!* framaWhafiveriWfullngt.SamagildirefinnflutningurerhWurleyfumsemekkiersUnt A&"+ framaWhafiveriWaflaW.  '",   '#- &   @ 138.gr. (   Tollstj;raerheimiltaWstWvatollafgreiWslullumvrumtilinnflytjanda:  ! ! ?(դ80_ikmo"i3"  i3͍2դ  1  .3  0    semervanskilummeWaWflutningsgjld,drttarvextieWaannankostnaW,i3͍݌ Ќ  "i3"  i32դ  2  .3  0    semhefurvanrktaWltatollstj;rataWflutningsskUrsluogfylgiggninnan_tilskilins_ a _frests_.i3݌T, Ќ    StWvuntollafgreiWsluskv.1.mgr.skalkomatilframkvmda15dgumeftiraWinn  flytjandahefurveriWtilkynntumfyrirhugaWastWvuntollafgreiWslullumvrumtil'(jhans  vegnaYeirraatvikasemumgetur1.mgr.   @ 139.gr. K #    EfgrunurleikuraWinnflutningureigisrstaWvrusembrUturgegn_hugverkarttindum_    ertollstj;raheimilt,aWbeiWni_rtthafa_,aWfrestatollafgreiWsluvrunnarmeWanrtthafi    leitar_brWabirgWaaWgerWa_ԀhjYartilbrumyfirvldumogframhaldiafYeimhefur_mla   rekstur_Ԁfyrird;mst;lum.EftirfarandiskilyrWierufyrirheimildtollstj;ra: wO  ! ! _ikmo(JT08?"i3"  i3 2JT  1  .3  0    aWrtthafileggiframskriflegabeiWnitiltollstj;raumaWtollafgreiWsluverWifrestaWog B  skuldbindisigtilaWgreiWaYannkostnaWsemleiWirafaWgerWum_tollyfirvalda_,i3 9݌   Ќ  "i3"  i3ߖ2JT  2  .3  0    aWrtthafileggiframfullngjandiggnYessefnisaW_hugverkarttindi_Ԁnj;tiverndarhr   landi,aWhannshandhafiYessrttarogaWinnflutningurvrunnarmunibrj;tartti {  hans;hannskaljafnframtleggjaframn;gunkvmalUsinguvrunnitilaWtollyfirvld nF getiboriWkennslhana,i3ߖ ݌9 Ќ  "i3"  i3P2JT  3  .3  0    aWrtthafileggiframtrygginguformi_fjrgreiWslu_,eWameWWrumYeimhttiertoll  stj;ritelurfullngjandi,erngitilaWbta_rtthafa_,eigandaeWainnflytjandavrunnar  YaWtj;neWaYannkostnaWsem_;rttmt_ԀfrestuntollafgreiWslukannaWhafafrmeWsr.i3P}݌r Ќ    HafifullngjandiggnveriWlgWframertollstj;raheimiltaWfrestatollafgreiWsluvr e= unnaralltaWtuvirkadaga.HannskalYegarstaWtilkynnabWi_rtthafa_Ԁogeigandavr 0 unnareWainnflytjandaumkvrWunsna.Hafirtthafieigiinnan_framagreinds_Ԁ_frests_Ԁhafist  handaviWaWleitarttarsnshjYartilbrumyfirvldum,ogtilkynnt_tollyfirvldum_Ԁslkt  skriflega,erheimiltaW_tollafgreiWa_Ԁsendinguna.HeimilteraWframlengja_framangreindan_ i frestumtuvirkadagaefsrstakarstWurmlameWYv. \4   Tollstj;rigeturaWeiginfrumkvWikveWiWfrestuntollafgreiWsluYegarhannhefur ' hndumfullngjandiggnYessefnisaWvaranbrj;tigegn_hugverkarttindum_.Skalhanntil  kynna_rtthafa_ԀumkvrWunsnameWskriflegumhttiYegarstaWoggefahonumfrestYrj  virkadagafrm;ttkubrfstilaWfaraframfrestuntollafgreiWsluskv.1.mgr.Gerirtthafi `  ekkitmanlegakrfuumfrestunerheimiltaW_tollafgreiWa_Ԁvruna. S+!   EfbeiWnium_brWabirgWaaWgerW_ԀersynjaWeWad;mst;llhafnarYvaWumbrot_hugverka " rtti_ԀsaWrWaskaltollstj;riafturkallakvrWunsnaumfrestuntollafgreiWslu.NermeW # d;mikveWiWumaWumbrot_hugverkartti_ԀsaWrWaogd;minumereigimltfyrirum  $ rWstfunvrunnarogerY_tollyfirvaldi_ԀheimiltaWfargavrunnieWaaWrWstafahenni !W% annanYannhttsemekkibrUturrtti_rtthafa_.Hafid;miveriWfrUjaWskalfresta_frgun_ J""& eWarWstfunvruYartilniWurstWurliggjafyrir. #'   kvWiYessarargreinareigaekkiviWumvrurlitlumagnifarangriferWamannaeWa #( litlarvrusendingar,endasekkiuminnflutning_viWskiptaskyni_ԀaWrWa.Einnigeru_undan $ ) skildar_ԀvrursemsettarhafaveriWmarkaWWrulandiaf_rtthafa_ԀeWameWhanssamYykki v%N!* ogvrur_umflutningi_. A&"+   RWherraskalmeWreglugerWkveWannarumfrestuntollafgreiWslu.Hann&  geturjafn  '", framtgert_rtth' 'afa_ԀaWgreiWa_geymslukostnaW_ԀogYannkostnaWsemtollyfirvldhafaaffram '#- angreindumrWstfunum.RWherrageturkveWiWaWframangreindkvWitakitiltflutnings (z$. vrum. (   _XVIII_.KAFLI   _UndirboWs_-og_jfnunartollar_Ԁ_o.fl_.  a 140.gr. T, _lagning_Ԁ_undirboWs_-og_jfnunartolla_.  $  NmtlaaWerlendvarasfluttinneWaboWinframmeW_undirboWskjrum_Ԁogslktgeti  stofnaWinnlendumatvinnurekstrihttueWatorveldaWhannaWmunogerYrWherraheimilt   aWleggjasrstakan_undirboWstoll_ԀtilaWhamlagegnslkumviWskiptum.  X   XerrWherraheimiltsamaskyniogmeWsmuskilyrWumaWleggjasrstakan_jfn K #  unartoll_ԀeftlamaW_tflutningsverWlaun_,uppbtur,_endurgreiWslur_ԀogYesshttarerlendis    hafisamskonarhrifhrlandioggetiWer1.mgr.      RWherraerennfremurheimiltaWleggja_undirboWs_-og_jfnunartolla_Ԁerlend_Yj;nustu   viWskipti_ԀaWuppfylltumsmuskilyrWumoggildaum_vruviWskipti_ԀsamkvmtkvWum wO  Yessakafla. B  Ѐ  kvarWanirrWherraumYettaefnigildafrogmeWYeimdegisemYrerubirtar_Stj;rn    artWindum_Ԁogskuluekkigildalengurenfimmr.   Ѐ  RWherrageturskipaWnefndtilaWrannsaka_krur_Ԁuminnflutningvara_undirboWskjrum_ {  eWameWstyrkjumoggeratillgurtilrWherraumlagningu_undirboWs_-eWa_jfnunartolla_. nF Umstrfnefndarinnar,rttindiogskyldur,skulugildakvWilagaYessaraeftirYvsem 9 viW.  @ 141.gr. r   MeW_undirboWi_ԀeWa_undirboWskjrum_ԀlgumYessumerttviWaWerlendvarasfluttinn e= eWaboWinfram: 0 ! ! _ikmo(JT00_ikmo"i3"  i3ʵ2JT  1  .3  0    verWisemerlgraensambrilegtverW_tflutningslandinu_ԀtilsvarandivruviWvenju  leg_viWskiptaskilyrWi_,eWai3ʵ݌ Ќ  "i3"  i3o2JT  2  .3  0    efslktverWerekkifyrirhendi_tflutningslandinu_,YannaWhvorti3o݌i Ќ  "m"  m0  0 2JT  a  .3  Ԉ0u  verWisemerlgraenhsta_tflutningsverW_Ԁtilsvarandivrutileinhversannars \4 lands,eWamԸ݌'uu Ќ  "m"  mG0  0ww 2JT  b  .3  Ԉ0u  verWisemerlgraenframleiWslukostnaWurvrunnar_upprunalandinu_ԀaWviWbttu  sanngjrnulagifyrir_slukostnaWi_Ԁogg;Wa.mGt݌uu Ќ    ViWsamanburWYannerumrWir1.mgr.skaltakatillittilmismunandislu-og_af `  greiWsluhtta_,_flutningskostnaWar_,skattaogannarsslks_aWstWumunar_Ԁsemskiptgeturmli. S+! @ 142.gr. #   _UndirboWstollur_Ԁmekkiverahrriennemur_undirboWinu_,_Y.e._Ԁmismuninum_undirboWs  $ verWinu_ԀogverWinusemtekiWertilsamanburWar. !W%   _Jfnunartollur_ԀmekkiverahrriennemurgreiWslumeWauppb;tumsembeinteWa;beint J""& erultnartsambandiviWframleiWslu,vinnslu,tflutningeWaflutningvaranna. #' @ & , 143.gr. $ )   Leggjam_undirboWs_-eWa_jfnunartolla_ԀeftirframangreindumkvWumeinaeWafleiri v%N!* vrureWavrutegundir,vrurfreinumeWafleiri_sendendum_ԀeWavrurfreinueWafleiri A&"+ lndum.',$G  '",   _UndirboWs_-og_jfnunartolla_ԀmleggjatilbrWabirgWa,YartilnnariupplUsingarliggja '#- fyrir,eftlamaWdrtturkunniaWvaldatj;ni.Slka_brWabirgWatolla_ԀmY;ekkileggja (z$. tillengritmaent;lfmnaWa. (   RWherragetursettnnarikvWium_undirboWs_-og_jfnunartolla_ԀogumskilYeim.Um  lgverndtollaYessarafereftirkvWum135.gr.  @ 144.gr. T,   _UndirboWs_-og_jfnunartolla_ԀskalekkileggjameW_afturvirkum_Ԁhttinema:  ! ! _ikmo(JT00_ikmo"i3"  i3^2JT  1  .3  0    XegarvarahefurveriWfluttinnmiklumagniskmmumtmaogboWinfram_undir  boWskjrum_ԀsemvaldiWhefurtj;niinnanlands.0slkumtilvikummleggja_undirboWs   tolla_Ԁ_afturvirkt_ԀinnflutningsYaWtilYessfalliWaWkomavegfyrirfrekariinnflutning  X _undirboWskjrum_.i3^݌K #  Ќ  "i3"  i3(2JT  2  .3  0    Xegarvara,semnotiWhefur_tflutningsverWlauna_,uppb;ta,_endurgreiWslna_ԀogYesshttar,    hefurveriWfluttinnmiklumagniskmmumtmaogvaldiWtj;nisemerfitteraWbta.    0slkumtilvikummleggja_jfnunartolla_Ԁ_afturvirkt_ԀinnflutningsYaWtilYessfalliWaW   komavegfyrirfrekariinnflutningvrumsemnj;tastyrkjameWYessumhtti.i3(U݌wO  Ќ  "i3"  i3H2JT  3  .3  0    XegarloforWumaWhttainnflutningi,semfellurundir1.!3.mgr.140.gr.,hefurveriW B  _vanefnt_.i3Hu݌   Ќ    _UndirboWs_-eWa_jfnunartollar_,semlagWirerumeW_afturvirkum_Ԁhtti,getanWtilvru   semflutthefurveriWtillandsinsalltaW90dgumWurenkrabarstfjrmlarWuneytinuum {  innflutningsemfellurundir1.!3.mgr.140.gr. nF @ 145.gr.    Xegarsvostendurergreinir5.gr.samningsinsumlandbnaW1.viWaukaAviWsamn  inginnumstofnun_AlYj;WaviWskiptastofnunarinnar_ԀvarWandieinhverjarafYeimvrumsem r tilgreindareruviWauka_IIA_ԀviWlgYessiogYarerumerktar_SSG_ԀaW: e= ! ! _ikmo(JT00_ikmo"i3"  i32JT  1  .3  0    innfluttmagnferyfirmrkYauertilgreinderu5.gr._tilvitnaWs_ԀsamningsumlandbnaW; 0 eWa,enY;ekkisamatma,i33݌ Ќ  "i3"  i32JT  2  .3  0    _innflutningsverW_ԀvrunnarfellurniWurfyrirtiltekinmrk,sbr.skilgreiningu5.gr.samn  ingsinsumlandbnaW,i3݌i Ќ  skal,YrttfyrirkvWi1.og3.mgr.6.gr.,tollurviWkomandivruvera_hmarkstollur_Ԁsam \4 kvmt_tollbindingu_ԀviWauka_IIA_ԀaWviWbttum_viWb;tartolli_Ԁskv.5.mgr.5.gr.samningsins ' umlandbnaW.    _ViWb;tartollar_ԀskuluaWWruleytitakamiWafskilyrWum5.gr.samningsinsumlandbnaW.  TollursamkvmtYessarigreinkemuraWeinstilframkvmdaaWlandbnaWarrWherrahafi `  kveWiWaWbeita5.gr.samningsinsumlandbnaWoggefiWtreglugerWYaraWltandi. S+!   146.gr. # _VerWjfnunargjld_Ԁinnfluttarvrur.  $ V  HeimiltskalaWleggja_verWjfnunargjld_Ԁinnfluttarvrursemunnarerurhrefnumr !W% landbnaWisamkvmtYeimskilmlumsemkveWiWerumb;kun3viWsamninginnum J""& Evr;pska_efnahagssvWiW_,svoogWrum_frverslunar_-og_millirkjasamningum_Ԁogb;kunum #' viWY. #(   Su_verWjfnunargjld_ԀlgWskv.1.mgr.er;heimiltaWleggjajafnframt_gjaldskylda_ $ ) vrufrsamningsaWilatollaeWannursambrileggjldnemaannaWleiWiafkvWum_b;k v%N!* unar_Ԁ3viWsamninginnumEvr;pska_efnahagssvWiW_Ԁsvoogannarra_frverslunar_-og_milli A&"+ rkjasamninga_Ԁogb;kunumviWY.  '",   Innheimta_verWjfnunargjalda_ԀsamkvmtYessarigreinhefureigihrifinnheimtutolls '#- samkvmttollskrafvrumsemeigigetanotiW_tollmeWferWar_ԀsamkvmtkvWumsamn (z$. ingsinsumEvr;pska_efnahagssvWiW_ԀeWakvWumannarra_frverslunar_-og_millirkjasamn ( inga_ԀnemaYarskveWiWumannaW.    _VerWjfnunargjald_ԀskallagtoginnheimtviW_tollmeWferW_Ԁvru.    RWherrageturmeWreglugerWkveWiWnnarum_verWjfnunargjld_ԀsamkvmtkvWum a Yessarargreinar,flokkuntil_gjaldskyldu_,snnunumsamsetningu_gjaldskyldra_Ԁvarasvoog T, annaWsemlUturaWlagninguoginnheimtu_gjaldanna_.JafnframtgeturhannmeWsamahtti  mltfyrirumniWurfellingutollaogannarrasambrilegragjaldaYegar_verWjfnunargjald_Ԁer  lagtvruna.Umlgvernd_verWjfnunargjalda_Ԁferskv.135.gr.     _XIX_.KAFLI K #   Btflutningur.     147.gr.    SkyldatilaWskila_tflutningsskUrslu_.   }  Xeirsemstundatflutningvrum_atvinnuskyni_Ԁskulu,WurenvaraeWasendingerflutt wO  rlandi,sendaviWkomanditollstj;rameW_skjalasendingum_ԀmillitlvaYrupplUsingarsem B  ltabertviWtollafgreiWsluvara.      148.gr. {  EinfaldaWar_tflutningsskUrslur_Ԁvegna_p;stverslunar_. nF    Einstaklingarog_lgaWilar_Ԁsemstunda_atvinnuskyni_Ԁtflutning_smsendinga_Ԁ_p;stverslun_ 9 tileinstaklingagetas;ttumleyfitollstj;ransReykjavktilaWskilaeinflduWum_tflutn  ingsskUrslum_Ԁsemltamtollstj;rateftiraWtflutningurhefurttsrstaW.    RWherrageturmeWreglugerWkveWiWumskilyrWifyrirheimildtil_einfaldaWrar_Ԁ_skUrslu r gjafar_ԀviWtflutningskv.1.mgr. e= @ 149.gr.    _BtflutningsskilyrWum_ԀskalfullngtYv_tollumdmi_ԀYarsemtflutningsvaraerfluttfar  semflytjavrunatiltlanda.RWherrageturmeWreglugerWvikiWfrYessukvWi. i   150.gr. ' _AflaskUrslur_Ԁslenskra_veiWiskipa_.  q  SkUrsluumaflaslenskra_veiWiskipa_,semflutturertmeWYeimsjlfumtilsluerlend  ummarkaWi,skalskipstj;rigefafyrstuhfnsemskipiWtekurhrlandileiWsinnifr `  tlndumeWanstYegarYaWleitarhafnarhrlanditakiskipiWekkihfnWurenYaWflytur S+! aflaerlendanmarkaW.Taki_veiWiskipiW_ԀekkifyrstuhfnYeimstaWYarsemYaWergertt " beraWsendaskUrsluYessatiltollstj;raYv_tollumdmi_ԀYarsem_tgerWarstaWur_Ԁskipsinser. #   & a 151.gr. !W% R  kvWilagaYessarauminnflutninggildaumtflutningog_umflutning_ԀeftirYvsemviW J""& geturttnemaWruvsiskveWiWumYessumkafla.'a!^ #' &    _XX_.KAFLI $ )  Upprunivru.  v%N!* 152.gr. A&"+ _Upprunareglur_.  '", '$  RWherraerheimiltaWsetjaalmennar_upprunareglur_ԀergildiviWinnflutningogtflutning '#- vru.ViWsetningu_upprunareglna_ԀskalsamrWeftiratvikumhaftviWiWnaWar-og_viWskipta (z$. rWuneyti_,sjvartvegsrWuneyti,landbnaWarrWuneytiog_utanrkisrWuneyti_.Reglurnar ( skulugrundvallaWareftirfarandimeginreglum:  ! ! _ikmo(JT00_ikmo"i3"  i32JT  1  .3  0    XegarviWmiWunumbreytingu_tollflokkun_Ԁerbeittskaltilgreinankvmlega_undirliWi_  og_vruliWi_ԀYeirrar_tollnafnaskrr_ԀsemnotuWer.i3݌a Ќ  "i3"  i32JT  2  .3  0    XegarmiWaWerviWhundraWshlutaafverWmtiskaltilgreina_reikningsaWferWir_.i3݌T, Ќ  "i3"  i32JT  3  .3  0    XegarmiWaWerviWframleiWslueWa_aWvinnsluaWferWir_ԀskalskUrankvmlegafraW  ferWumsemgefatilkynnaupprunaviWkomandivru.i3݌ Ќ  ݀  _Upprunareglur_ԀskalbirtameWreglugerW.RWherraerjafnframtheimiltaWkveWaumaW   tollyfirvldveitiinnflytjendum,tflytjendumogaWilumsemhagsmunaeigaaWgtabind  X andilitumupprunavru.litiWskalveitaeinsflj;ttoghgterogeigisWaren150dgum K #  eftiraWbeiWnierlgWfram.Slkulitimskj;tatil_rkistollanefndar_.      Gerist0slandaWiliaW_millirkjasamningi_ԀsemkveWurumtollalkkanireWaaWra_tilhliWrun_    fyrirslenskar_tflutningsvrur_ԀviWtollafgreiWsluviWkomandilandieWalndumogvrunum   skulufylgjaskilrkiumuppruna,_tollendurgreiWslur_Ԁ_o.fl_.erYaWskylda_tollyfirvalda_,sfram wO  YaWfariW,aWveitaaWstoWviWupplUsingar,_vottorWagjf_ԀogYesshttar. B    EftflytjandiframleiWsluvaraerannarenframleiWandiYeirraskalauk_upprunavottorWs_    tflytjandaliggjafyriryfirlUsingframleiWandasemstaWfestiaW_framleiWsluvrurnar_Ԁuppfylli   skilyrWium_frWindameWferW_Ԁsamkvmt_frverslunar_-eWa_millirkjasamningi_Ԁsem0slander {  aWiliaW. nF   llskjlogvottorWumupprunavru,_tollendurgreiWslur_ԀafYeim_o.fl_.skv.1.og3.mgr. 9 skuluveraaWformiogfrgangieinsogkveWiWerafrWherra.    N;skar_aWildarrki_ԀaW_millirkjasamningi_Ԁskv.1.og3.mgr.aWsannreynasannleiksgildi  skjalaeWa_vottorWa_Ԁumuppruna,_tollendurgreiWslur_Ԁ_o.fl_.um_tfluttar_ԀvrurtilviWkomandi r landaeWanauWsynlegttelstafWrumstWumaWframkvmaslkaranns;knogeruYat e= vinnurekandiogaWrir,semhluteigaaWmli,skyldirtilaWlta_tollyfirvaldi_ԀtupplUsingar 0 umatriWisemYUWinguhafafyrirranns;kninaoggetur_tollyfirvald_ԀeftiratvikumltiWrann  sakaatvinnuhsnWi,_reikningshald_ԀogbrfaviWskiptinefndraaWila.    RWherrageturmeWnnarkveWnumskilyrWumlggiltinnlendsamtktilaWgefat i _byrgWarskjl_ԀogbyrgjastgagnvartyfirvldumWrumrkjumgreiWslugjaldaafvrumsem \4 _tfluttar_ԀeruhWantiltmabundinnanotaeWatil_umflutnings_ԀYvrkiYegarumeraWrWa ' _tflutningsvrur_ԀsemltasrstakrimeWferWsamkvmt_millirkjasamningi_Ԁsem0slander  aWiliaW.    RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumframkvmd `  Yessarargreinar. S+!   &  _XXI_.KAFLI #  _Tollgsla_.   $ 153.gr. !W% Handhafar_tollgsluvalds_. J""& k   _Tollstj;rar_,_lglrWir_ԀfulltrarYeirraogtollverWirfarameW_tollgsluvald_Ԁsamkvmtlg #' umYessum. #(   FjrmlarWherra'w erheimiltundantekningartilvikumaWfelaWrumstarfsmnnum_toll $ ) yfirvalda_Ԁ_tollgsluvald_ԀtmabundiWtilaWsinnasrstkumverkefnum. v%N!*   _Rkislgreglustj;ri_,_vararkislgreglustj;ri_,_lgreglustj;rar_,_lglrWir_Ԁfulltrarlgreglu A&"+ stj;raoglgreglumennfarameW_tollgsluvald_ԀYegarYeirannasteWaaWstoWaviW_tollgslu_.  '",   _Skipshafnir_Ԁ_varWskipa_ԀfarameW_tollgsluvald_ԀYegarYrannasteWaaWstoWaviW_tollgslu_. '#-   Xeirsemkvaddireru_tollgslunni_ԀtilaWstoWarlgumsamkvmtfarameW_tollgsluvald_ (z$. meWanYeirgegnastarfanum. (   Skyldur_tollgslu_Ԁogframkvmd_tollgslustarfa_.   154.gr. a Almennarreglur. T,   _TollvrWum_ԀberaWsUnarveknistarfiogkunnaglggskilskyldumsnumogYeirri  byrgWsemstarfinufylgir.    _TollvrWum_ԀberaWrkjastarfasinnafkostgfniogsamviskusemiogvalltgtafyllstu   hlutlgniogrttsUni.XeirskulugtaYessaWmnnumverWiekkigerttj;n,;hagrWieWa  X miskiframaren;hjkvmilegtereftirYvsemstendur.EkkimegaYeirbeita_sakaWan_Ԁmann K #  harWrWiframyfirYaWsemlgheimilaognauWsynlegtertilYessaWvinnabugm;tYr;a    hansgegnlgmtumaWgerWumnannanhttbeitahann_;lgmtri_ԀYvingunorWieWa    verki,svosemmeWh;tunum.     155.gr. B  _Einkennismerki_Ԁ_tollgslu_.      ViWframkvmdstarfasinnaskulutollverWiraWjafnaWiveraeinkennisklddirogvallt   berasrogsUnaefmeWYarf_einkennismerki_Ԁsemberskjaldarmerkirkisinsogletrunina {  ?_Tollmerki_Ԁ0slands auknafnsYeirraogstWu,samtmynd.XgetatollverWirdregiW_toll nF fnann_ԀaWhnitilaWsUnaaW_tollgsla_ԀsaWstrfum. 9   _Tollfninn_Ԁer_tjgufni_ԀmeWsilfurlituWu_upphafsti_Ԁ(T)efri_stangarreit_ԀmiWjum.    RWherraseturnnarireglurum_einkennisfatnaW_Ԁogskilrki_tollvarWa_ԀmeWreglugerW.    156.gr. e= Frjlsog;hindraWuraWgangur_tollgslu_. 0 K  _Tollgslu_ԀerheimilumferWhvarvetnaumstrendurlandsinsogmeWframYeim,um_hafnar  svWi_Ԁogflugvelli.    157.gr. \4 Valdbeiting. '   _Handhfum_Ԁ_tollgsluvalds_ԀerheimiltaWbeitavaldiviWframkvmdskyldustarfasinna.  AldreimegaYeirY;gangalengrabeitinguvaldsenYrferhverjusinni.    _Handhfum_Ԁ_tollgsluvalds_ԀerheimiltefbrUnanauWsynbertilaWnotahandjrnog_gas `  vopn_ԀviWskyldustrf.RWherraskalaWhfWusamrWiviWrkislgreglustj;rasetjareglurum S+! hvaWa_tollvrWum_ԀverWiheimilaWaWberaogbeitaslkumbnaWi,umnotkunhansogYjlfun " _tollvarWa_. #   158.gr. !W% HeimildtilaWfelalgregluog_landhelgisgslu_Ԁ_tollgslustrf_. J""&   FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskulilg #' reglumenngegna_tollgslustrfum_ԀjafnframtWrum_lggslustrfum_. #(   Tollstj;rigeturfaliWstarfsmnnum_Landhelgisgslu_Ԁ0slandsaWannast_tollgslu_. $ )   159.gr. A&"+ HeimildtilaWfela_tollvrWum_Ԁ_lggslustrf_.  '", j"  FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskulitoll '#- verWirgegna_lggslustrfum_ԀjafnframtWrum_tollgslustrfum_. (z$. Ї  Handtaka,leitoghaldmunum.  ( 160.gr.  Handtaka.  X$  _TollvrWum_ԀerheimiltaWhandtakamannsemstaWinneraWeWagrunaWurumbrotgegn a lgumYessumogyfirheyraeWafhannlgreglunnihendur. T,   161.gr.  Leitfrumogfarartkjum.   %  _Tollgslu_ԀerheimiltaWleitaallsstaWarfrumsemeru_tollsvWi_Ԁrkisins.Einniger  X heimiltaWleitafarartkjumsemerueWakomafr_fermingar_-og_affermingarstWum_Ԁskipa K #  og_flugfara_,svoogWrumYeimstWumYarsem_;tollafgreiddar_ԀvrurerueWahafaveriW    geymdar._Tollgslu_ԀerennfremurheimiltaWleitallumfarartkjumsemhnhefurgrun    umaWflytji;lglegainnfluttarvrur.     162.gr. B  m)  Leitvrumsemfluttarerutillandsins.    )  _Tollgslu_ԀerheimiltaWskoWaogrannsakaallarvrursemfluttarerutillandsins,hvort   semumeraWrWavrur_farmskr_,_p;stflutning_,_farYegaflutning_ԀeWaannaW.HeimilteraW {  krefjastYessaWvrurnarsufluttarhsakynni_tollgslu_ԀeWaannantiltekinnstaWYarsem nF _tolleftirlit_ԀferframogYeimframvsaWYartilskoWunar. 9   _Tollgslu_ԀerheimiltaWtakafarangurfarYegaoghafnarsnar_vrslur_ԀtilskoWunarsWar.  GeturaWilisemfarangurtilheyrirkrafistYessaWfarangurinnverWi_innsiglaWur_ԀYartilskoWun  ferfram.SkalhlutaWeigandigefinnkosturaWveraviWstaddur_skoWunina_.Ennfremurskal r honumltintfullngjandikvittunefhann;skarYess. e=   163.gr.  Leit_geymslustWum_Ԁfyrir_;tollafgreiddar_Ԁvrur.   /  _Tollgslu_ԀerheimilumferWtileftirlitsogranns;knarhvarvetnaumstrendurlandsinsog i meWframYeim,um_hafnarsvWi_Ԁogflugvelli._Tollgsla_Ԁskalhafafrjlsanog;hindraWanaW \4 gangtileftirlitsogranns;knar_;tollafgreiddum_Ԁvrumsemgeymdareruvrugeymslum ' og_geymslusvWum_,svoogaWWrumhsumogstWumYarsem_;tollafgreiddar_Ԁvrureru  geymdar& a eWahafaveriWgeymdar.Ennfremurer_tollvrWum_ԀheimillaWganguraWatvinnu  hsnWieftlamaWYarsugeymdarvrursemekkihafafengiWlglega_tollmeWferW_. `  'a2  164.gr. " Hsleitframhaldiafbeinnieftirfr. # 3  _Tollgslu_ԀerheimiltaWveitaYeimmnnumeftirfrsemskj;tasrundaneWagrunaWireru  $ umaWhafaskotiWsrundan_tolleftirliti_ԀmeWinnfluttarvrur.Framkvmamleithsum !W% YegarumbeinaeftirfreraWrWaogbiWeftirrskurWid;maraveldurhttu_sakarspjllum_. J""&   165.gr. #( Leitmnnum. $ ) 76  _Tollgslu_ԀerheimiltaWleitamnnumsemerufarartkjum,frum,hsumeWasvW v%N!* umeWaleiWfrfarartkjum,frum,hsumeWasvWumYarsem_tollvrWum_Ԁerheimilrann A&"+ s;knogskoWunvrum.  '",   LeiteWa_lkamsranns;kn_ԀmannimaWeinsframkvmasamkvmtskipunWsta_toll '#- varWar_ԀsemerviWstaddurYegarleitarinnarerYrf.SkalframkvmahanaaWsvomikilli (z$. tillitssemisemunnterogmhnaldreiverWavWtkariennauWsynlegtervegna_tolleftir ( litsins_.    SsemleitaskalgeturkrafistYessaWkveWiWvitnis_tilkvatt_ԀtilaWveraviWstattYegar  leitferfram. a   Nkvmleitmanniskalframkvmdafpers;nuafsamakyni. T,   166.gr.  Leit_;lgrWa_Ԁeinstaklingum.   /;  EffyrirhuguWerleiteinstaklingisemer_;lgrWa_ԀvegnaaldursskalYYegarhafasam  X bandviW_forsjraWila_Ԁhansogfulltra_barnaverndarnefndar_,YvumdmiYarsemleitskal K #  farafram,oggefaYeimkostaWkomastaWinnntafarogveraviWstaddirYegarleitfer    fram.      EffyrirhuguWerleiteinstaklingisemer_;lgrWa_ԀafWrumstWumengreinir1.mgr.   skalYYegargera_lgrWamanni_ԀviWvartoggefahonumkostaWkomastaWinnntafarog wO  veraviWstaddurYegarleitferfram. B    167.gr.   Haldmunum. {  O?  _Tollgsla_ԀskalleggjahaldmunieftlamaWYeirhafi_snnunargildi_Ԁopinberumli, nF efYeirrahefurveriWaflaW_refsiverWan_ԀhtteWaeftlamaWYeirkunniaWverWagerWir 9 _upptkir_,vegnabrotalgumYessumeWaWrumlgum.    168.gr. r _MlsmeWferWarreglur_ԀlagaummeWferWopinberramla. e= A  Umleit,haldmunum,handtkuogaWramlsmeWferWgildakvWilagaummeWferW 0 opinberramlanemaWruvsiskveWiWumYessumkafla.    Umranns;kn,yfirheyrslu_grunaWra_ԀmannaogaWrar_skUrslutkur_ԀgildakvWi  191.!193.gr. i   & , InnsigliogaWrartakmarkanir.  ' 169.gr.  Innsigli.  D  HeimilteraWinnsiglaeWasetja_lsingar_Ԁ_tollg','Dslu_Ԁfyrir_farmrUmi_Ԁog_vistageymslur_Ԁfara `  ogfarartkja,_vrugeymslur_ԀeWaaWrastaWiYarsem_;tollafgreiddar_Ԁvrurerugeymdar.Enn S+! fremurerheimiltaWinnsiglaeWaauWkenna_;tollafgreiddar_ԀvrusendingarmeWangeymslu " eWaflutningistendur.Skylterstj;rnendumfaraogfarartkjaog_forstWumnnum_Ԁ_vru # geymslna_ԀaWveita_tollgslu_ԀaWstoWviW_innsiglun_Ԁoglokun,svoogaWvekjaathygli_tollgslu_  $ YeimstWumYarsem_innsiglun_ԀeWa_lsing_ԀkemurekkiaWhaldi. !W%   _Tollstj;rinn_ԀReykjavkkveWurgerWinnsiglaognotkunYeirra. J""&   VerWilsingueWa_innsiglun_ԀekkiviWkomiWgeturtollstj;rikrafistYessaW_varsla_Ԁvaranna #' eWaflutningurfariframundir_tolleftirliti_ԀkostnaW_vrsluhafa_ԀeWa_farmflytjanda_. #(   Innsigliog_lsingar_Ԁ_tollgslu_Ԁmenginnnema_tollvrWur_Ԁrjfainnan_tollsvWis_Ԁrkisins $ ) eWafarieWafarartkileiWmillistaWa_tollsvWinu_. v%N!*   170.gr.  '", FareinangraW. '#- L  _Tollgsla_Ԁgetur_kvaW_ԀaffarsemkomiWerhfneWaflugvll,svoogbannaWumferW (z$. svWumYarsemfermingeWa_afferming_ԀvruferframeWafarYegarfaraumleiWtileWafr ( fari_utanlandsferWum_._Tollgsla_ԀgeturkveWiWaWfarYegareWaaWrirmegieinungisfarafr  borWieWastgaumborWkveWnumstaWeWakveWnumtma.Einniggetur_tollgsla_  kveWiW,samrWiviWhafnar-eWa_flugvallaryfirvld_,aWfermingeWa_afferming_Ԁ_fars_Ԁskuli a faraframtilteknumstaWsem_hentugastur_ԀYykirtileftirlitshverjusinni. T,   SkyldatilaWaWstoWa_tollgslu_ԀoghlUWafyrirmlum.   171.gr.   SkyldatilaWaWstoWa_tollgslu_.  X Q  EfnauWsynbertilgetur_tollgsla_ԀkvattsrtilaWstoWarhvernfulltWamann.MaWurer K #  skyldurtilaWhlUWakvaWningu_tollgslu_ԀefhanngeturveittaWstoWnYessaWstofnalfi,    heilbrigWi,velferWeWaverulegumhagsmunumsjlfssneWannustuvandamannahttu.      Xeirsemkvaddireru_tollgslu_ԀtilaWstoWarskv.1.mgr.farameW_tollgsluvald_ԀmeWanYeir   gegnastarfinuognj;tasmuverndarogtollverWir. wO    0 @ 172.gr.    0 @ SkyldatilaW_framvsa_Ԁ_;tollafgreiddum_ԀvrumogaWstoWaviW_tollskoWun_.   U  FarYegumoghfn_fars_ԀerskyltaWskUra_;tilkvaddir_Ԁfr_tollskyldum_ԀvarningisemYeir {  hafameWferWistillandsins,opnatskurogaWrarumbWirYegar_tollgsla_Ԁ;skarYess,taka nF upprYeimogveitaallaYaWstoWogupplUsingarsemleitaWereftir. 9   Innflytjendumog_vrsluhfum_Ԁ_;tollafgreiddrar_ԀvruerskyltaWaWstoWaviW_tollskoWun_  meWYvaW_framvsa_ԀvruaWbeiWni_tollgslu_,opnaumbWir,lokaYeimafturaWskoWunlok  inniogveitaallaYaWstoWogupplUsingarsemleitaWereftir.SinniinnflytjandieWa_vrslu r hafi_ԀekkiskyldusinnitilaWaWstoWaviW_tollskoWun_Ԁertollstj;raheimiltaWfela_tollvrWum_ԀeWa e= Wrumstarfsmnnumtollstj;raaWvinnaverkiWeWarWamenntilstarfsinsoginnheimtahj 0 innflytjandaeWa_vrsluhafa_ԀY;knunernemurkostnaWi.  & a   Stj;rnendumfaraogfarartkjaerskyltaWveita_tollgslu_ԀallaYaWstoWogupplUsingar  semleitaWereftir.XeimereinnigskyltaWfaraeftirfyrirmlum_tollgslu_ԀsemltaaWYvaW i tryggjaeftirlitmeWferminguog_affermingu_.'a\ \4   173.gr.  BannviWaW_tlma_Ԁ_tollgslu_Ԁstrfumsnum.  ^  Enginnmneinnhtt_tlma_ԀYvaWmaWurgegni_tollgslustrfum_ԀeWa;hlUWnastfyrir `  mlumsemtollgslangefurYvskyniaWvinnaaWframkvmdlagaYessara. S+!   _XXII_.KAFLI #  _RefsibyrgW_,viWurlgogmlsmeWferW.   $  _RefsibyrgW_Ԁogrefsingar.  !W% 174.gr. J""& `  RefsaskalfyrirYaubrotlgunumerfallaundir_verknaWarlUsingar_ԀkvWakafla #' Yessum.Tilrauntilbrotaoghlutdeildbrotumer_refsiverW_ԀeftirYvsemsegirIII.kaflaal #( mennrahegningarlaga. $ )   BrotinvarWarefsinguefYaueruframinafsetningieWagleysi,nemaannaWssrstak v%N!* legatekiWfram. A&"+   Geram_lgaWila_Ԁfsekt,einumsreWasamteinstaklingumhonumtengdum,eftirYv  '", semnnarerkveWiWumeinstkumkvWumkaflans.Samagildirum_greiWslubyrgW_Ԁ_lg '#- aWila_Ԁsektsem_fyrirsvarsmanni_ԀhanseWaWrumstarfsmnnumkannaWveragerW. (z$.   @ 175.gr.    XaWer;lglegurinnflutningur,semvarWarsektumeWafangelsialltaWtveimurrum,ef  varaerflutttillandsinsfrtlndumeWafr_tollfrjlsu_ԀsvWinYessaW_tollyfirvldum_Ԁs a gerWgreinfyrirhennisamkvmtfyrirmlumlagaYessara.SamagildirefvaraerfjarlgW T, rgeymslufyrir_;tollafgreiddar_ԀvrureWatekintilnotkunarnheimildar_tollyfirvalda_.    XaWtelstennfremur;lglegurinnflutningur,ervarWarsmurefsingu,ef_;tollafgreidd_  varasemflutthefurveriWumborWfartiltflutningseWavarasemtflutningurhefurveriW   leyfWurgegnlkkuneWaniWurfellingutollieWaWrumgjldumernheimildar_toll  X yfirvalda_ԀfluttafturrfarinueWaannanhttskotiWundantflutningi. K #    Nkemurlj;sviW_tollskoWun_ԀaWumborWfariervarasemekkierfrW_farmskr_ԀeWa    aWrar_tilskildar_ԀskrrsamkvmtlgumYessumog_tollyfirvldum_ԀhefurekkiveriWgerWgrein    fyrirogskalYeigandihennarstasektum.VerWieigandivrunnarekkifundinnskalrefsa   stj;rnanda_farsins_ԀeWa_lgaWila_ԀYeimsemberbyrgWfarinu,;hWYvhvortbrotiWmegi wO  rekjatil_saknms_ԀverknaWarstarfsmanns_lgaWilans_. B    XaWvarWarsektumefstj;rnendureWaaWriryfirmenngeraekkiYaWsemYeirravaldi    stendurtilYessaWkomavegfyrir;lgleganinnflutningmeWfrumYeirraeWavanrkja   nauWsynlegteftirlitYvskyni. {  @ 176.gr. 9   HversemselureWaafhendir,kaupireWaveitirviWtkuvru,Y;tthannvitieWamegivita  aWhns;lglegainnflutt,skalstasektumeWafangelsialltaWtveimurrum.    MeWferWvinningsafbrotumgegnlgumYessumer_refsiverW_ԀeftirYvsemsegir264. r gr.almennrahegningarlaga. e= @ 177.gr.    HversemveitirrangareWavillandiupplUsingarumtegund,magneWaverWmtivrueWa  vanrkiraWleggjaframtilskilinggntil_tollmeWferWar_ԀsamkvmtlgumYessumskalsta i sektumsemaWlgmarkinematvfldumenaWhmarkitfldumtolliafYvtollverWisem \4 dregiWvarundanlagninguaWflutningsgjalda.lagtollskv.89.gr.dregstfr_sektarfjr ' hW_.    _TollmiWlari_ԀsemaWstoWarviWrangaeWavillandi_skUrslugjf_ԀeWaveitirrangareWavillandi  upplUsingarviW_tollskUrslugerW_Ԁvegnainn-eWatflutnings,beiWnirumtollafgreiWsluvrueWa `  viWgreiWsluaWflutningsgjaldaskalstarefsinguskv.1.mgr. S+!   Hafibrotgegn1.eWa2.mgr.veriWframiWmeWsetningium_tollsvik_ԀvarWarYaWauksekta " fangelsialltaWsexrumefbrotiWertrekaWeWamiklarsakiraWWruleyti. # @ 178.gr. !W%   XaWvarWarsektumeWafangelsialltaWtveimurrum,efsakirerumiklar,aWltateWa J""& valdaYvaWltinsutskjleWavottorWsemerurngmikilvgumatriWumumuppruna #' slenskrartflutningsvrueWannuratriWiumhanasemeigaaWtryggjaaWvarannj;ti_frW #( inda_ԀviWinnflutningannaWrkieWateljisthftil_svWistollmeWferWar_ԀYarvegna_millirkja $ ) samninga_. v%N!*   NhefurrWherraveitteinstaklingi,flagieWastofnunleyfitilaWgefatskjlYauog A&"+ vottorWsemnefnderu1.mgr.,enekkiverWursannaWhverhafiundirritaWYau,ogmY  '", geraviWkomandi_leyfishafa_ԀsektefhannereinstaklinguroghefurekkisUntngilegavarkrni '#- ummeWferWeWavrsluskjalanna.Samagildirum_forsvarsmann_Ԁ_lgaWila_Ԁef_lgaWilinn_Ԁer (z$. _leyfishafi_. (   Einnigmgera_lgaWila_ԀsektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWi  rakiWtil_saknms_ԀverknaWarstarfsmanns_lgaWilans_,endasbrotiWdrUgttilhagsb;tafyrir  _lgaWilann_ԀeWahannhafinotiW_hagnaWar_Ԁafbrotinu. a @ 179.gr.    SsemrUfureWafjarlgir_tollinnsigli_ԀeWannur_tolleinkenni_ԀskalstasektumeWafang  elsialltaWeinuri.Smurefsinguskalsstasem_;lgmtan_Ԁhttaflarsr_aWgangs_ԀaW   vrumsemeruundir_tollinnsigli_ԀnYessaWrjfainnsigliWeWafjarlgjaYaW.  X   SlseWainnsigli_tollgslunnar_ԀrofiWeWafjarlgt,nYessaWssekifinnist,skal_vrslu K #  hafi_ԀvrunnareWaannar_byrgWarmaWur_ԀhennarstasektumefkennamvanrksluhanseWa    starfsf;lkshansumbrotiW.Samagildiref_vrsluhafi_ԀhefurltiWundirhfuWleggjastaWtil    kynna_tollyfirvldum_ԀumbrotiWstraxoghannvarWYessvareWahefurvanrktaWgeranauW   synlegarrWstafanirtilvarnarYvaWhin_innsiglaWa_ԀvarayrWifjarlgWeWastandihennar wO  breytt. B  @ 180.gr.     XaWvarWarsektumeWafangelsialltaWtveimurrumaWseljaeWaltaannanhttafhendi {  vrusemflutthefurveriW_tollfrjlst_Ԁtillandsinssamkvmtlgumnr.110/1951,um_lagagildi_ nF _varnarsamnings_Ԁmilli0slandsogBandarkjannaogumrttarstWuliWsBandarkjannaog 9 eignirYess,efviWtakandinUturekki_tollfrWinda_ԀsamkvmtYeimlgum.    SmurefsinguvarWaraWtakaviWslkumvrum,svoogaWtakaaWsraWseljaYrvrur,  endaliggiekkifyrir,erviWskiptinfarafram,fullarsannanirfyrirYvaWaWflutningsgjldhafi r veriWgreiddafvrunumogWrum_innflutningsskilyrWum_Ԁfullngt. e=   SmurefsinguvarWarYaWennfremuraWflytjaeWareynaaWflytjavrurtaf_samnings 0 svWum_Ԁsamkvmt_varnarsamningi_Ԁ0slandsogBandarkjaNorWur-Amerkusemfluttarhafa  veriWinn_tollfrjlst_.SvaranfluttfarartkiogverWieigandihennarekkifundinnberstj;rn  andi_farartkisins_ԀbyrgWbrotinuefhannhefursUntafsrgleysiviW_vruflutninginn_. i @ 181.gr. '   XaWvarWarsektumeWafangelsialltaWtveimurrum,efmiklarsakireru,hafimaWurmis  notaWleyfi,_vilnanir_ԀeWa_tollfrWindi_ԀsemhonumhafaveriWveittsamkvmtheimild7.eWa  8.gr.eWaWrumreglumsettumsamkvmtlgumYessum. `  @ 182.gr. "   XaWvarWarstj;rnanda,eigandaeWa_umrWamann_Ԁ_fars_ԀsektumeWafangelsialltaWtveimur # rumeftilskilinskjlogskilrkifylgjaekkifari,ekkiergerWYargreinfyrirllumvrumsvo  $ semskyltereWaskjlineruekkigerWeinsogfyrirermltlgumYessumeWaWrum !W% reglumsettumsamkvmtYeim,eWavanrkteraWafhendaYau_tollgslumanni_. J""&   SmurefsinguvarWarYaWstj;rnanda_fars_ԀefviWkomuYessfrtlndumerueigigefnar #' upp,eigifinnastfarinueWaekkierannanhttgerWviWhltandigreinfyrirvrumsemsam #( kvmtskUrslum_tollyfirvalda_ԀviWkomustaW_farsins_ԀerlendishafaveriWteknarumborW $ ) fariWYarogstj;rnandiYessvissieWamttivitaum.SamagildirumbirgWirsemsamkvmt v%N!* _innsiglisskr_ԀhafaveriWgeymdarmeWal_innsiglisbirgWa_Ԁ_farsins_,endasumaWrWaverulegt A&"+ magnumframnauWsynlegarogeWlilegarbirgWirYess.SmurefsinguskuluogYeirafhfn  '", _farsins_ԀstasemundirritaWhafa_m;ttkuskilrki_ԀeWa_innsiglisskr_Ԁyfirslkanvarning. '#-   Einnigmgera_lgaWila_ԀsektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWi (z$. rakiWtil_saknms_ԀverknaWarstarfsmanns_lgaWilans_,endasbrotiWdrUgttilhagsb;tafyrir ( _lgaWilann_ԀeWahannhafinotiW_hagnaWar_ԀafYv.  @ 183.gr. a   XaWvarWarsektumeWafangelsialltaWtveimurrumefstj;rnandifarartkiseWaaf T, greiWslumaWur_vrugeymslu_Ԁafhendir_;tollafgreidda_Ԁvrunleyfistollstj;raeWaumboWs  mannshans.SmurefsinguvarWarYaWaWveitaviWtkuvrusemer;lglegaafhent.  @ 184.gr.  X   XaWvarWarsektumeWafangelsialltaWtveimurrumaWgefa,seljaeWaafhendaannan K #  htttil_brottflutnings_ԀrfariforWa,aWramunieWavrusemheimilteraWhafa_tollfrjlsa_Ԁfari    nemaaWflutningsgjldhafiWurveriWgreiddogWrumfyrirmlumlagauminnflutning    fullngt.   @ 185.gr. B    EfmaWurtlmar_tollvrWum_ԀYvaWsinnaskyldustrfumsnumviW_tollgslu_ԀeWa;hlUWn    astfyrirmlumsemtollverWirgefaviWframkvmd_tollgslustarfa_,YvarWarYaWsektumeWa   fangelsialltaWtveimurrum,nemabrotiWvarWiYyngrirefsingusamkvmtalmennum_hegn {  ingarlgum_. nF &    nnurviWurlg.   186.gr.  ,  HeimilteraWgera_upptka_ԀvrusemflutthefurveriW;lglegatillandsinsfrtlndum r eWafr_tollfrjlsu_ԀsvWi,eWaannanhttfariWmeWvrunaandstttkvWumYessakafla, e= ' ;hWYvhvereigandivrunnarerogntillitstil_eignarhafta_Ԁsemhennihvla,nema_vrslu 0 hafi_Ԁvrunnarhafikomistyfirhana_saknman_Ԁhtt.    NYykirekkistWatilaWgeravru_upptka_ԀeWaupptkuverWurekkiviWkomiWoger  YheimiltaWgeraupptkthjskunautandvirWivrunnarauktollaogannarragjaldaaf i henni. \4   VerWiekkiupplUsthverhinnsekierskalvaranaWliWnum30dgumfrYvaWhnvar ' fluttinneWafannstverWaeignrkissj;Wsnd;mseWarskurWar.    _Eignaupptku_ԀerheimiltaWbeitaY;tt_refsibyrgW_ԀverWiekkikomiWfram.    187.gr. S+!   Efumst;rfelltbroteraWrWaeWasakireruaWWruleytimiklarerheimiltaWgeraupptk " farartkisemnotuWhafaveriWtilYessaWfremjabrot.UpptakaerheimilY;tt_skunautur_Ԁs # annareneigandifarartkisefsannaWYykiraWeigandinnhafivitaWeWamttvitahvaWa  $ skyninotattifarartkiW.0staWfarartkismgeraandvirWiYessupptkt. !W% @ 188.gr. #'   FarartkisemnotaWhefurveriWeWareynthefurveriWaWnotatilYessaWflytjavrur;lg #( legatillandsinseWatilflutningsslkumvrum_tollsvWi_ԀrkisinsskalveraaWveWitil $ ) tryggingargjldum,sektumogkostnaWisemstj;rnandafarartkis,hfneWaWrumstarfs v%N!* mnnumYessverWurgertaWgreiWa,ogm_kyrrsetja_ԀYaWogseljaviWnauWungarslutil_lkn A&"+ ingar_ԀframangreindumgjldumogkostnaWin_undangenginnar_Ԁ_aWfarargerWar_ԀeWa_skorunar_  '", tileigandaogmeWYeimhttisemsegir135.gr. '#-   Eigi_skunautur_ԀlgheimilieWaeignirhrlandiskalY;jafnanreyndaWfrhjhonum (z$. WurengengiWeraWveWinu,eneigiraskarYaWrttitil_kyrrsetningar_Ԁskv.1.mgr. ( @ 189.gr.    HeimilteraWsviptamannrttindumskv.68.gr.almennrahegningarlagasemsekurhefur a gerstumst;rfellteWatrekaWbrotkvWumYessakafla. T,   NhefurmaWurWlaststarfsleyfisamkvmtlgumYessumtilYessaWvera_tollmiWlari_,  reka_geymslusvWi_Ԁfyrir_;tollafgreiddar_ԀvrureWatilaWstundannursambrilegstrf,og  mYsviptahannleyfinuefhannhefurbrotiWgegn_refsikvWum_ԀYessakaflaeWameWWr   umhttisUntst;rfelldavanrkslustarfisnu.UmtmalengdsviptingarogendurskoWun  X kvrWunarfereftirkvWum68.gr.og68.gr.aalmennrahegningarlaga. K #    Ranns;kn,mlsmeWferWog_fyrning_.     190.gr.   N  _Tollstj;rar_Ԁannastranns;knbrotagegn_refsikvWum_ԀYessakafla.SkuluYeirhvenrsem wO  YessgeristYrfhefjaranns;kntafrkstuddumgruneWavitneskjuumrefsivertbrot.Hafi B  tollstj;riutanReykjavkurrkstuddangrunumaWst;rfelltbrotgegnlgunumhafiveriW    framiWskalhannYegartilkynnaYaWtiltollstj;ransReykjavksemveitirYaWstoWviWrann   s;kninaerYurfaYykir. {  & ,   LgregluerskyltaWveitatollstj;ranauWsynlegaaWstoWYguranns;knarmeWYvaW nF framanntil_skUrslugjafar_Ԁhjtollstj;raefhannhefuraWforfallalausuekkisinntkvaWningu 9 Yessefnis.  ',nk  Umheimildir_tollgslumanna_Ԁtil_valdbeitingar_,handtku,leitar,_haldlagningar_Ԁog_inn  siglunar_ԀgildakvWi157.gr.og160.!170.gr. r   Umranns;kn,yfirheyrslu_grunaWra_ԀmannaogaWrar_skUrslutkur_ԀferaWWruleytieftir e= kvWumlagaummeWferWopinberramla. 0 @ 191.gr.    EftlaWbrotgegn_refsikvWum_ԀYessakaflavarWareinnigviWnnur_srrefsilg_ԀeWa i tengistbrotumgegnWrum_srrefsilgum_,YarmeWal_fengislgum_,skulu_tollstj;rar_Ԁannast \4 ranns;knmlseinsogsegir190.gr.nema_rkissaks;knari_ԀteljihentaraaWfelalgreglu ' ranns;kninaaWhlutaeWaaWlluleyti.    EfgrunurvaknarviW_tolleftirlit_ԀeWa_tollranns;kn_ԀaWum_fkniefnabrot_ԀeWabrotgegnal  mennum_hegningarlgum_ԀsaWrWaskaltollstj;riYegartilkynnaYaWviWkomandilgreglu `  stj;rasemtekurkvrWunumframhaldranns;knarinnar. S+!   BeiWnierlendra_tollyfirvalda_ԀumaWstoWviWranns;knmlasemhlutaWeigandiyfirvld " annastskalsendatiltollstj;ransReykjavk.Telji_tollstj;rinn_ԀReykjavkaWslenskum # _tollyfirvldum_ԀberisamkvmtalYj;WlegumskuldbindingumaWveitaumbeWnaaWstoWannast  $ hannranns;knmlsinsnemaranns;knYessheyriundirlgreglusamkvmtYessarigrein. !W%   Tollstj;raberaWhafasamvinnuviWlgregluog_kruvald_Ԁumranns;knmlaYegartilefni J""& ertilYesseWaeftirYver;skaWafhlfulgreglustj;ra.samahttberlgreglustj;raaWhafa #' samvinnuviWtollyfirvldumranns;knmlaefsrstaklegareynirsrYekkingu_tollgslu_ #( eWaalYj;Wlegarskuldbindingar0slands_tollamlum_.HeimilteraWkveWannarum $ ) samskiptinmeWreglugerW. v%N!* @ 192.gr.  '",   Umsaks;knogmlsmeWferWvegnabrotagegn_refsikvWum_ԀYessakaflaskalfariWaW '#- httiopinberramla. (z$.   Tollstj;raerY;heimiltaWkveWasektfyrir;lgleganinnflutningeWannurbrotgegn ( kvWumYessakaflaefbroterskUlaustsannaWogtlamaWYaWvarWiekkihrrisekten  300.000kr.,endajtist_skunautur_ԀundirYkvrWunoggreiWisektinaYegarstaW.ViWslka  _sektarkvrWun_Ԁskalgreinab;kunskUrtogstuttbrotYaWsemumeraWtefla,refsikvWi a semYaWvarWarviWog_trekunarverkun_ԀsWaribrot,efYveraWskipta.NhefurskUlaust T, sannaWbroteinnigupptkueignarfrmeWsroggeturtollstj;riundirYv_skilorWi_Ԁernvar  sagteWa4.mgr.186.gr.kveWiW_eignaupptku_,endafariverWmtieigiframr300.000kr.    Sektirog_eignaupptaka_ԀsamkvmtYessarigreinskulukveWnaraftollstj;raeWalglrW   umfulltrahans.  X   Sendaskalrkissaks;knaraskrummlsemlokiWerskv.2.mgr.eftirYeimreglumsem K #  d;msmlarWherrasetur,enm.a.skulukvWi19.og115.gr.laganr.19/1991,ummeWferW    opinberramla,gildaumfrslusakaskrogleiWbeiningurkissaks;knaraum_sektarfjrhW_    fyrirhverjategundbrota.     Ntelursaks;knariaWsaklausmaWurhafiveriWltinnundirgangastgreiWslusektareWa wO  maWurhafiranglegaveriWltinnstaupptkueignar,sbr.2.mgr.,eWaveriWltinngangast B  undirfjarstWmlalokaWWruleytieWamlsemlokiWersamkvmtsamakvWihefWitt    aW&  gangatild;msoggeturhannYboriWmliWundird;maratil_;nUtingar_ԀkvrWun_toll   yfirvalda_.'& {  @ 193.gr. 9   Sektirfyrirbrot_refsikvWum_ԀYessakaflaogandvirWi_upptkrar_Ԁvruskulurenna  rkissj;W.  @ 194.gr. e=   SksamkvmtkvWumYessakaflafyrnistfimmrummiWaWviWupphafranns;knar 0 vegumtollstj;raeWalgreglustj;raendaverWiekki;eWlilegartafirranns;knmlseWa  kvrWunrefsingar.UmupphafogstWvun_fyrningarfrests_ԀferaWWruleytieftirkvWum  82.gr.almennrahegningarlaga. i   _XXIII_.KAFLI '  TmiskvWi.   195.gr.  _Xagnarskylda_. `  I  _TollvrWum_ԀogWrumstarfsmnnumtollstj;raber_Yagnarskylda_ԀumYauatviksemYeim S+! verWakunnstarfisnueWavegnastarfssnsogleyntskulufaravegnalgmtra_almanna_- " og_einkahagsmuna_.TekurYettatilupplUsingaumeinkahagimannasemeWlilegteraWleynt # fari,upplUsingaumviWskiptieinstakramannaogfyrirtkja,_Y.m.t._Ԁhverskonarvitneskjasem  $ rWamaf_samritum_Ԁafslu-og_vrureikningum_Ԁsemtollyfirvldhaldaeftir.Einnigtekur !W% _Yagnarskylda_ԀtilupplUsingaervarWastarfshttitollstj;ra,_Y.m.t._ԀfyrirhugaWa_tollranns;kn_Ԁog J""& annarraupplUsingasemleyntskulufarasamkvmtlgum,starfsreglumtollstj;raeWaeWli #' mls. #(   _Xagnarskyldan_ԀhelstY;ttltiWsafstarfi. $ ) @ 196.gr. A&"+   SamYykki_AlYj;Watollastofnunin_Ԁbreytingar_tollnafnaskr_ԀstofnunarinnareWaskUringum  '", viW_tollnafnaskrna_,rskurWieWagefittlkunum_tollflokkun_ԀeWanUjasamrmda_tollnafna '#- skr_ԀsemhefurfrmeWsrbreyttaflokkunvrumtollskrerrWherraheimiltaWgera (z$. nauWsynlegarbreytingar_tollskrnni_,_m.a._ԀmeWYvaWfellaniWur,breytaeWatakauppnU ( _tollskrrnmer_.RWherraerjafnframtheimiltaWfellaniWureWatakauppnU_tollskrrnmer_  efYessgeristYrf,t.d.tilaWaflameginauWsynlegraupplUsingatil_hagskUrslugerWar_.  Ѐ  Breytingartollskrskv.1.mgr.skulubirtarA-deild_Stj;rnartWinda_Ԁoghafaekki_aftur a virkt_Ԁgildi.BreytingarnarskuluekkihafahriftollaeinsogYeirhafaveriWkveWnirtoll T, skr,gjldeWa_gjaldfrelsi_,heimildir,takmarkanirogannaWsemkveWiWerumWrum  lgum.  Ѐ  RWherraerheimiltaWsameinaeitt_tollskrrnmer_ԀvrursemkomatillandsinseWafara   frlandinumeWp;stsendingumeinunmeriogeruaW_tollverWmti_Ԁ25.000kr.eWaminna.  X SlkbreytingskalY;ekkihafahriffjrhWtollsafviWkomandivrum. K #  @ 197.gr.      RWherraseturreglurumalmennan_tollafgreiWslutma_.Tollstj;rigeturheimilaWaWaf   greiWslafariframWrumtmum,endagreiWiviWkomandiYannkostnaWsemafYvleiWir. wO    @ 198.gr.      RWherraseturreglurumskiltollstj;raupplUsingumtilHagstofu0slandsraWflutnings-   eWa_tflutningsskjlum_ԀogWrumggnum,aWhfWusamrWiviWHagstofu0slands. {  @ 199.gr. 9   RWherraskalhrindaframkvmdkvWum_frverslunar_-og_millirkjasamningum_Ԁsem  0slanderaWiliaW,svoogb;kunumogviWaukumviWslkasamningasemteljast;aWskiljan  legurhlutiYeirra. r   RWherragetursamiWviWnnurrkiumsamstarfsviWi_tollmla_,_m.a._ԀtilaWsamrmaog e= einfalda_tollmeWferW_Ԁvegna_gagnkvmra_Ԁ_upplUsingaskipta_Ԁoginnheimtuvangreiddragjalda 0 ogtilaWvinnagegn;lgleguminnflutningiogtflutningi.  @ 200.gr. i   RWherraseturmeWreglugerWeWaWrumfyrirmlumnnarikvWiumframkvmdlaga \4 Yessara. ' @ 201.gr.    kvWilagaYessaraumflokkunvara,lagningu,innheimtu,_lgveW_,tilhgun_b;khalds_, `  aWflutnings-og_tflutningsskUrslur_Ԁognnurskjl,eftirlit,stWvuntollafgreiWslu,viWurlg, S+! sektir,refsingarogaWraframkvmdvarWanditollskulugildaeftirYvsemviWgeturttum " aWflutningsgjldsemkveWinerusamkvmtWrumlgum,nemaannaWsYarkveWiW. #   _XXIV_.KAFLI !W%  _Gjaldtkuheimildir_.  J""& 202.gr. #' H  HeimilteraWinnheimtaeftirtalingjldvegnaYj;nustutollstj;raeftirfaranditilvikum: #( ! ! _ikmo(JT00_ikmo"i3"  i392JT  1  .3  0    _TollafgreiWslugjald_ԀvegnatollafgreiWsluskipaogflugvlautanalmenns_afgreiWslutma_. $ ) GjaldYettaskalstandaundir_launakostnaWi_ԀvegnatollafgreiWsluutanalmenns_afgreiWslu v%N!* tma_.i39f݌A&"+ Ќ  "i3"  i3x2JT  2  .3  0    _TollafgreiWslugjald_ԀvegnatollafgreiWsluskipaogflugvlautan_tollhafna_Ԁskv.56.gr.Gjald  '", Yettaskalstandastraumaf_launakostnaWi_Ԁ_tollstarfsmanna_Ԁog_aksturskostnaWi_Ԁtilogfr '#- _tollafgreiWslustaW_.i3x݌(z$. Ќ  "i3"  i32JT  3  .3  0    _BrWabirgWatollafgreiWslugjald_ԀsemskalstandastraumafkostnaWiviW_tolleftirlit_Ԁvegna ( _brWabirgWatollafgreiWslu_Ԁskv.38.gr.GjaldYettaskalmiWastviWkostnaWaftgfuleyfis  til_brWabirgWatollafgreiWslu_Ԁog_aksturskostnaW_ԀtengslumviWskoWunvru.i34݌ Ќ  "i3"  i32JT  4  .3  0    _NeyWarleyfisgjald_ԀsemskalstandastraumafkostnaWiviW_tolleftirlit_Ԁvegnatgfu_neyWar a leyfis_Ԁskv.39.gr.GjaldYettaskalmiWastviWkostnaWaftgfu_neyWarleyfis_Ԁog T, _aksturskostnaW_ԀtengslumviWskoWunvru.i3݌ Ќ  "i3"  i3\2JT  5  .3  0    _Tj;namatsgjald_Ԁvegnamatstollstj;ravrumsemorWiWhafafyrirskemmdum,vntun  eWa_rUrnun_.GjaldYettaskalstandastraumaf_launakostnaWi_Ԁ_tollstarfsmanna_Ԁog_aksturs   kostnaWi_Ԁvegnaframkvmdarmatsins.i3\݌ X Ќ  "i3"  i32JT  6  .3  0    _Frgunargjald_ԀvegnaeyWileggingarvruaWbeiWnieigandavrunnar,_farmflytjanda_ԀeWa K #  _leyfishafa_Ԁ_geymslusvWis_Ԁfyrir_;tollafgreiddar_Ԁvrur.GjaldiWskalstandastraumafkostn    aWiviW_frgun_Ԁvruog_aksturskostnaWi_Ԁvegna_frgunar_.i3݌   Ќ  "i3"  i32JT  7  .3  0    _Fylgdargjald_ԀvegnakostnaWaraf_tollgslu_ԀviWflutning_;tollafgreiddum_Ԁvrum._Gjald   taka_ԀYessierheimilYegartollstj;ritelurnauWsynlegtaW_fyrirskipa_ԀslkagslueWaYegar wO  Yessersrstaklega;skaWaW_tollgsla_ԀsviWstddflutning_;tollafgreiddra_Ԁvara,_afferm B  ingu_ԀeWafermingufara,_innsetningu_Ԁ_;tollafgreidds_Ԁ_varnings_Ԁ_geymslusvWi_Ԁfyrir_;toll    afgreiddar_Ԁvrur_o.fl_.GjaldiWskalstandastraumaf_aksturskostnaWi_Ԁog_launakostnaWi_   vegnafylgdar.i3݌{  Ќ  "i3"  i32JT  8  .3  0    _Eftirlitsgjald_Ԁvegna_tolleftirlits_ԀmeW_fullvinnslu_Ԁ_landbnaWarvrum_Ԁsemfluttarerutil nF landsinstmabundiWtil_fullvinnslu_Ԁog_endurtflutnings_Ԁskv.3.tlul.8.gr.GjaldYettaskal 9 standastraumaf_launakostnaWi_ԀogferWakostnaWistarfsmannatollstj;ravegna_tolleftirlits_  ogkostnaWiaf_aWkeyptri_ԀsrfrWiYj;nustuviW_tolleftirlit_.i35݌ Ќ  "i3"  i32JT  9  .3  0    _Tollalnugjald_ԀvegnaupplUsinga-og_gagnamiWlunar_Ԁrtlvukerfitollstj;ra(_tollalnu_). r GjaldYettaskaltakamiWafkostnaWiviWveittaYj;nustum.a.rvinnslugagnaogflutning e= Yeirraum_upplUsingaveitur_.i3݌0 Ќ  "i3 "  i3)2JT  10  .3  0    _Innsiglisgjald_ԀvegnavinnuviWaWinnsiglavrureWarjfainnsigliskv.169.gr.GjaldiW  skalstandastraumaf_aksturskostnaWi_ԀtilogfrYeimstaWYarsem_innsiglun_ԀeWarof_inn  siglis_Ԁferfram.i3)V݌i Ќ    kvWi1.og2.tlul.takahvorkitilerlendraherskipaeWa_herflugvla_ԀnskipaeWa_flug \4 fara_ԀopinberrieigusemferWasteingnguopinberumerindagerWumogflytjahvorkivrur ' nfarYegagegngreiWslu.SamagildireffarleitarhafnarsamkvmtkvrWunstj;rnvalda,  vegna_neyWar_,slysa,sjkd;mamannaumborWeWaannars_;farnaWar_.    _Gjaldtaka_Ԁtollstj;raskalmiWuWviWaWhnstandiundirkostnaWiviWYYj;nustusem `  veitter. S+!   Tollstj;raerheimiltaWgera_langtmasamning_Ԁskv.1.mgr.fyrirnotkunYj;nustu. " @ 203.gr.  $   LgYessiWlastgildi1.jn2006.Frsamatmafallargildi_tollalg_,nr.55/1987,meW !W% sWaribreytingum.ViWaukarI!IVviWYaulg,meW_orWnum_Ԁbreytingum,verWaY;viWaukar J""& I!IVviWlgYessi. #'   ReglugerWirogllnnurfyrirmlisemsetthafaveriWsamkvmt_tollalgum_,nr.55/1987, #( skuluY;haldagildisnu,aWsvomikluleytisemYaubrj;taekkibgaviWkvWilaga $ ) Yessara,unsnUjarreglugerWirogfyrirmlihafaveriWgefint. v%N!*  ViWaukiV. (z$.    Samkvmtskilgreiningunefndarumframtak,_auWveldun_ԀviWskiptaog_Yr;unarml_Ԁsem ( starfarvettvangirWstefnuSameinuWuYj;WannaumviWskiptiogYr;unteljasteftirtalin49  rki_ftkustu_Ԁ_Yr;unarrki_Ԁheims:_Afganistan_,_Ang;la_,_Bangladess_,_Benn_,_Burma_,_Brkna_  _Fas;_,_Brnd_,_Btan_,_Djbt_,_Ertrea_,_EY;pa_,_Gamba_,_Gnea_,_Gnea_-Biss,_GrnhfWaeyj a ar_,_Hat_,_Jemen_,_Kamb;da_,_Kribat_,_Kong;_,_K;moreyjar_,_Laos_,_Les;t;_,_Lbera_,_Mada T, gaskar_,_Malav_,_Maldveyjar_,_Mal_,_Mritana_,MiW-AfrkulUWveldiW,MiWbaugs-Gnea,_M;  sambk_,_Nepal_,_Nger_,_Randa_,_Sal;monseyjar_,_Samba_,_Sam;a_,_Sa;_Ԁ_T;me_Ԁog_Prinspe_,_Sene  gal_,_Serra_Ԁ_Le;ne_,_S;mala_,_Sdan_,_Tansana_,_T;g;_,_Tsjad_,_Tval_,_Bganda_Ԁog_Vanat_.   &  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ K #   I.Almennarathugasemdir.       rinu2001f;lfjrmlarWherrasrstakrinefndaWendurskoWagildandi_tollalg_.Xeirri   vinnulauksnemmars2004meWYvaWnefndinskilaWirWherradrgumaWfrumvarpitil wO  _tollalaga_.0_tollalaganefnd_ԀttustiJ;naBjrkGuWnad;ttir,lgfrWingurfjrmlarWuneyti, B  formaWur,LiljaSturlud;ttir,lgfrWingurfjrmlarWuneyti,SigurWur'K lSkliBergsson,    forstWumaWur_tollgslusviWs_Ԁtollstj;ransReykjavk,ogGuWrnSigtryggsd;ttir,forstWu   maWurlaga-og_innheimtusviWs_Ԁtollstj;ransReykjavk.RitarinefndarinnarvarSvanaM. {  DavWsd;ttir,lgfrWingurhj_tollstj;ranum_ԀReykjavk.J;natan_X;rmundsson_,pr;fessor nF _refsirtti_ԀviWHsk;la0slandsvannkaflafrumvarpsinsumrefsingarogmlsmeWferWsam 9 vinnuviW_tollalaganefnd_.    Gildandi_tollalg_Ԁerunr.55/1987,meWsWaribreytingum.UmeraWrWalagablksem  hvlirgmlummergYarsemhannvarbyggWurYrennumeldrilgumsemfjlluWuum r _tollamlefni_.SkalYarfyrstteljalgnr.43/1960,um_tollvrugeymslur_Ԁ_o.fl_.,lgnr.59/1969, e= umtollheimtuog_tolleftirlit_,oglokslgnr.120/1976,umtollskr_o.fl_.ViWsetningugildandi 0 _tollalaga_ԀriW1987varmarkmiWiWaWbatilein_heildarlg_ԀsemtkjutilallrameginYtta  _tollakerfisins_.VarWurnefndumYrennumlgumYvsteyptsamanein_heildarlg_ԀYvskyni  aWhafaeinumlagablkikvWisemsnerta_tollmeWferW_ԀogtollheimtuviWinnflutningog i tflutningvrum.Yeim17rumsemliWinerufrgildistkungildandi_tollalaga_Ԁhafa \4 miklarbreytingarorWiWstarfsumhverfi_tollyfirvalda_ԀsemkallaheildarendurskoWunlag ' anna.GerWergreinfyrirYessumbreytingumhreftir.    FrYvaWgildandi_tollalg_Ԁt;kugildihefurhlutfalltollaaf_skatttekjum_Ԁrkissj;WsfariW  lkkandi.riW1986vorutollar8%af_skatttekjum_Ԁrkissj;Ws.TurumsWarhafWihlutfalliW `  lkkaW3%ogriW2003varhlutfalliWkomiWniWur1%.stWa_lkkunarinnar_ԀeraW_gjald S+! taka_ԀformitollahefurveriWundanhaldi,m.a.vegnaalYj;Wlegraskuldbindinga0slands. " AuktollaeruUmisgjldlgWoginnheimtviWtollafgreiWsluinnfluttumvrum.Xaueru # eftirfarandi:  $ ! ! _ikmo(JT00 _ikmo"i3"  i3$2JT  1  .3  0    Tollarsamkvmt_tollalgum_,nr.55/1987.i3$%݌!W% Ќ  "i3"  i3%2JT  2  .3  0    _VirWisaukaskattur_Ԁsamkvmt_virWisaukaskattslgum_,nr.50/1988.i3%&݌J""& Ќ  "i3"  i34'2JT  3  .3  0    Almenn_vrugjld_Ԁsamkvmtlgumumvrugjald,nr.97/1987.i34'a'݌#' Ќ  "i3"  i3W(2JT  4  .3  0    _Vrugjld_Ԁafkutkjumogeldsneytisamkvmtlgumnr.29/1993,umvrugjaldaf #( kutkjum,eldsneyti_o.fl_.i3W((݌$ ) Ќ  "i3"  i3)2JT  5  .3  0    _fengisgjald_Ԁog_t;baksgjald_Ԁsamkvmtlgumumgjaldaffengiogt;baki,nr.96/1995.i3) *݌v%N!* Ќ  "i3"  i3E+2JT  6  .3  0    ݀_Brvinnslugjald_Ԁsamkvmtlgumnr.162/2002.i3E+r+݌A&"+ Ќ  "i3"  i3],2JT  7  .3  0    _Skilagjald_Ԁinnfluttar_drykkjarvrur_ԀeinnotaumbWumrstli,li,gleriogplasti  '", samkvmtlgumumrWstafanirgegn_umhverfismengun_Ԁafvldumeinnota_umbWa_Ԁfyrir '#- _drykkjarvrur_,nr.52/1989.i3],,݌(z$. Ќ  "i3"  i3.2JT  8  .3  0    _Hfundarrttargjald_Ԁbnd,diska,pltur_o.fl_.samkvmt_hfundalgum_,nr.73/1972,i3..݌( Ќ  "i3"  i3902JT  9  .3  0    _Flutningsjfnunargjald_Ԁsementsamkvmtlgumnr.62/1973,umjfnun_flutnings  kostnaWar_Ԁsementi.i390f0݌ Ќ  "i3 "  i312JT  10  .3  0    _Flutningsjfnunargjald_Ԁ_oluvrur_Ԁsamkvmtlgumnr.103/1994,umjfnun_flutn a ingskostnaWi_Ԁ_oluvara_.i311݌T, Ќ  "i3 "  i332JT  11  .3  0    _Eftirlitsgjald_Ԁaf_eftirlitsskyldum_Ԁ_raffngum_Ԁsamkvmtlgumnr.146/1996,umryggi  _raforkuvirkja_,_neysluveitna_Ԁog_raffanga_.i333݌ Ќ  "i3 "  i352JT  12  .3  0    &  _Eftirlitsgjald_Ԁaff;Wri,burWiog_sWvru_Ԁsamkvmtlgumnr.22/1994,umeftirlitmeW   f;Wri,burWiog_sWvru_.i355݌ X Ќ  "i3 "  i3{72JT  13  .3  0    _Eftirlitsgjald_Ԁvegnainnflutningsplantnasamkvmtlgumnr.51/1981,umvarnirgegn K #  sjkd;mumogmeindUrumplntum.i3{77݌   Ќ    XauaWflutningsgjldsemskilarkissj;WimestumtekjumauktollaeruUmis_vrugjld_,    _fen' -6gisgjald_ԀogUmissmrriaWflutningsgjld.     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XartilallrasWusturumhefurhefWbundiWhlutverk_tollgslunnar_ԀveriWaWhafaeftirlit  meWinnflutningitillandsinsennUveriWhefur_alYj;WasamflagiW_ԀsettframkrfurumaWtoll i gslanannisteinnigeftirlitmeWtflutningi.rsirhryWjuverkamannaborgirnar_New_Ԁ_York_ \4 og_Washington_Ԁ11.september2001urWutilYessaWyfirvldBandarkjunum,_Evr;pusam ' bandiW_ԀogUmsar_alYj;Wastofnanir_Ԁhafalagtauknaherslueftirlit_tollyfirvalda_ԀmeWtflutn  ingitilYessaWtryggjaverndskipaogflugvla,hafna,farYega,farms,_hafnarsvWa_Ԁogflug  vallaYeimtilgangiaWkomavegfyrirhryWjuverkoggreinavopnogannanhttulegan `  varningfarmiskipaogflugvla.GeramrWfyriraWYettabreyttaumhverfileiWininni S+! framtWtilverulegrabreytingastarfsemislenskra_tollyfirvalda_ԀvarWandieftirlitmeWvrum " tiltflutnings. #   X;ttlj;stvriupphafiendurskoWunar_tollalaga_ԀaWhugaYyrftiaWfjlmrgumYttumviW  $ _endurskoWunina_Ԁvar;lj;sthversuvWtkarbreytingaryrWulagWartiloghvortsamiWyrWi !W% frumvarptilbreytinga_tollalgum_ԀeWafrumvarptilnUrra_tollalaga_.EftirYvsemstrfum J""& nefndarinnarvattframkombeturlj;saWbestfriaWsettyrWunU_tollalg_,endalfyrir #' aWlgWyrWutilmrgnUmliogfjlmargarbreytingargildandilgum.XegarfyrirlaW #( lagtyrWiframfrumvarptilnUrra_tollalaga_ԀY;ttistWatilaWhugasrstaklegaaWuppbygg $ ) ingufrumvarpsins,meWYaWfyriraugumaWgeraYaWeinsaWgengilegtogskUrtogunntvri. v%N!* Sathugunleidditil_uppstokkunar_Ԁgreina-og_kaflaskipan_Ԁfrumvarpsins,miWaWviWgildandi A&"+ _tollalg_,ogYykirhinnUjaframsetningmungleggrienhineldri.MiWastframsetningfrum  '", varpsinsviWYaWaWunntsaWfylgjaferlivrueftirfrYvaWhnbersttillandsinsYartil '#- hner_tollafgreidd_ԀogekkilengurhWeftirliti_tollyfirvalda_.XannigerleitastviWaWhafa (z$. fremstfrumvarpinuYauatriWisemfyrstkomatilathugunarviWinnflutningvru,sWaner ( fjallaWumYaWsemnstberaWskoWaferlinuogsvokollafkolli.Xarsemefnifrumvarpsins  ermjgyfirgripsmikiWerekkiunntaWhaldaYessari_meginlnu_ԀalgerlegahreinniYarsem  frumvarpinuerueinnigkvWiumskipulag_tollyfirvalda_,veitingustarfahj_tollyfirvldum_ a ogmargtfleira. 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KveWiWerumheimildtollstj;ratilaWleiWrttarangareWa;fullngjandiupplUsingar   aWflutningsskjlumsemhonumhafaveriWltintYrttfyriraWleiWrttingarleiWiekkitil wO  breyttrarkvrWunaraWflutningsgjalda.Slk_endurkvrWunarheimild_Ԁerekkigildandilg B  um.XaWerafarmikilvgtaWaflaeins_reiWanlegra_ԀupplUsingaogmgulegteruminn-og    _tfluttar_Ԁvrur,YarmeWalrttraupplUsingaum_tollflokkun_Ԁvru.UpplUsingarrtlvukerfi   _tollyfirvalda_ԀerunotaWarviWUmsargreiningarinn-og_tfluttum_Ԁvrum,_hagtlum_Ԁog {  _verslunarskUrslum_Ԁogfleira.EinniggetaaWflutningsgjldvrumtilteknum_tollskrr nF nmerum_ԀbreystogYermikilvgtaWlagthafiveriWfyririnnflytjandaaW_tollafgreiWa_Ԁvr 9 unarttu_tollskrrnmeri_ԀtilaWtryggjarttalagningugjaldaframtWinni.  22.0  Leit_;lgrWa_Ԁeinstaklingum.r   KveWiWerumsrstakarreglurumleit_tollgslu_Ԁ_;lgrWa_Ԁeinstaklingum.Eftirhkkun e= _lgrWisaldurs_Ԁbarnar16rum18rogmeWauknumferWalgummillilandamtelja 0 nstavstaWfrsthafivxtaWbrnogungmennisemekkihafanW_sjlfrWisaldri_Ԁsu  ferWnforeldraeWa_forsjraWila_Ԁsinna.AfYeimskumertaliWnauWsynlegtaWfjallasr  staklegafrumvarpinuumrttarstWubarnaviWleit.0frumvarpinuerlagttilaWframkvmi i _tollgsla_Ԁ_lkamsleit_Ԁbarni,_Y.e._Ԁ_;lgrWa_Ԁeinstaklingiyngrien18ra,skuliYYegarhafa \4 sambandviWYannsemfermeWforsjbarnsinsogfulltra_barnaverndarnefndar_ԀYvumdmi ' YarsemleitskalfaraframoggefabWumaWilumkostaWkomastaWinnntafarogvera  viWstaddirYegarleitferfram.EfumeraWrWaleiteinstaklingisemer_;lgrWa_ԀafWrum  orskumenvegnaungsaldursskalYYegargefa_lgrWamanni_ԀkostaWveraviWstaddurleit. `  23.0  BannviWaW_tlma_Ԁ_tollgslu_ԀviWskyldustrfeWa;hlUWnastfyrirmlum_tollgslu_."   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" @ & # AthugasemdirviWeinstakargreinarfrumvarpsins.  $ @FFUmI.kafla. !W%   0kaflanumeralmenntkvWisemafmarkargildissviWlaganna.Xeru_orWskUringar_Ԁ J""& 2.gr. #' @ Um1.gr. $ )   SamkvmtgreininninrgildissviWkvWafrumvarpsinstiltollheimtuog_tolleftirlits_. v%N!* MeWorWinu_tollheimta_ԀerekkieinvrWunguvsaWtilinnheimtutollssamkvmttollskrheld A&"+ ureinnigtilinnheim'# `tuannarraaWflutningsgjalda,sbr.skilgreininguhugtaksins?aWflutnings  '", gjld 2.gr.MeWorWinu?_tolleftirlit_ ervsaWtileftirlitsmeWYvaWkvWumlagaog '#- _stj;rnvaldsfyrirmla_Ԁuminn-ogtflutningsfylgt.kvWingetakomiWfram_tollalgum_ (z$. eWaWrumlgumeWa_stj;rnvaldsfyrirmlum_,svosemumbanneWatakmarkanirinn-eWa ( tflutningitiltekinnavara._Tolleftirlit_ԀsamkvmtkvWumfrumvarpsinsskiptist_tollgslu_  ogannaW_tolleftirlit_.FjallaWerumsrstakarheimildir_handhafa_Ԁ_tollgsluvalds_Ԁ_XXI_.kafla  frumvarpsins.MeWWru_tolleftirliti_ԀerttviWhefWbundna_tollendurskoWun_,eftirlitmeWYeim a ernj;tarttartil_rafrnnar_ԀtollafgreiWslu_o.s.frv_.,Yegarbeiting_tollgsluheimilda_Ԁ_XXI_.kafla T, frumvarpsinser;Yrf.  @ Um2.gr.     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"   0greininnierualmennarreglurumgreiWsluaWflutningsgjaldaafvrusemersendrlandi # tilviWgerWaren11.gr.ersrreglaumvrurbyrgWsemerusendarutantilviWgerWar.  $ kvWi10.gr.,einsogYaubirtastfrumvarpinu,komufyrstinn_tollalg_ԀmeWlgumnr. !W% '.55/1987oggreinargerWmeWYeimkomframaWrttYttiaWtakatillittilrrabreytingaviW J""& framleiWslutlvumogWrum_rafeindabnaWi_ԀogskipulagiviWgerWarYj;nustu.Xannigvru #' _rafeindahlutir_ԀsendirsrstakarYj;nustumiWstWvartilviWgerWarsemsWansenda_notaWan_ #( hlutumhlstaWhlutarsemertilviWgerWar,gegnkveWnu_Yj;nustugjaldi_.Xessihtturer $ ) hafWurtilYessaWforWaststWvun_atvinnutkja_ԀumlengrieWaskemmritmameWanhlutur v%N!* ertilviWgerWartlndum.X;ttaWstWurhafibreysttluvertfrYvaWgildandi_tollalg_Ԁt;ku A&"+ gildiognsunUirhlutirenekkinotaWiryfirleittsendirstaWgallaWraeWa_bilaWra_Ԁhlutaog  '", slkYj;nustaeriWulegainnifalinbyrgWframleiWandavrunniYykirrttaWhaldaheimild '#- 4.mgr.7.gr.ngildandi_tollalaga_Ԁ_tollalgum_,sbr.3.mgr.10.gr.frumvarpsins.11.gr. 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S+! ',V@ttUm22.gr. #   GreinYessiersamhlj;Wa142.gr.gildandi_tollalaga_.SfelltverWurmikilvgaraaWinnflytj  $ endurleitibindandilitsvegna_tollflokkunar_ԀvruvegnaYessaWmeWtilkomu_rafrnnar_ !W% tollafgreiWsluervaraoft_tollafgreidd_ԀWuren_tollendurskoWun_Ԁferframoggeturtollstj;riYv J""& mrgumtilvikumekkikomiWathugasemdumaWum_tollflokkun_ԀvrufyrreneftiraWvara #' hefurveriW_tollafgreidd_.XskalYessusamhengitekiWframaWYaWerinnflytjandisember #( byrgWrttri_tollflokkun_Ԁvru,sbr.21.gr.,ogYvermjgmikilvgtaWhannleitibindandi $ ) litsfleiritilvikumenfrri.AWfengnubindandilitierutollyfirvldog_fyrirspyrjandi_ v%N!* bundinafYvliti,nemaYaWsafturkallaWaftollstj;raeWaYvbreytteftirkrutil_rkistolla A&"+ nefndar_.meWanbindandilitergildier_fyrirspyrjandi_Ԁg;Writrum_tollflokkun_.liter  '", eingngubindandifyrirtollyfirvldmeWanviWkomandivaraer;breytt.Breytistsamsetning '#- eWaeiginleikarvrumeWeinhverjumhttiernauWsynlegtfyrirfyrirspyrjandaaWleitalits (z$. tollstj;raaWnUju. 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"   01.tlul.ermltfyrirumaW_tollstj;rinn_ԀReykjavkannistYr;unogrekstur_tlvukerfis_ # _tollyfirvalda_ԀsamtWrum_upplUsingakerfum_ԀsemtollyfirvldnUtastarfsemisinni.XaWer  $ mikilvgtaWhannveitiWrum_tollstj;rum_ԀviWeigandiupplUsingarumuppbygginguognotk !W% un_tlvukerfis_Ԁ_tollyfirvalda_,sbr.4.tlul.greinarinnar.MeWtlvukerfi_tollyfirvalda_ԀerttviW J""& tlvukerfisemnotaWertilaWhaldautanumlagninguoginnheimtuopinberragjaldasem #' _tollstj;rum_ԀerfaliWaWinnheimta.MeWWrum_upplUsingakerfum_Ԁerm.a.ttviWkerfisbundna #( &  sfnunogrvinnsluupplUsingaumafbrotogafbrotamennsemnotamtil_httugreiningar_.'$ $ )   03.tlul.ermltfyrirumaW_tollstj;rinn_ԀReykjavkskulikveWaform_tollskjala_Ԁog v%N!* eyWublaWa,_rafrnna_Ԁogskriflegra,semnotuWeruviW_tollframkvmdina_ԀogatriWisemskal A&"+ tilgreinaYar.0mrgumtilvikumermltfyrirumlgumeWa_stj;rnvaldsfyrirmlum_ԀhvaWa  '", atriWiskulikomaframslkumeyWublWum.015.gr.gildandi_tollalaga_ԀerkveWiWumaW '#- rWherragefiteyWublWvegna_tollframkvmdarinnar_Ԁogt;krWherraviWYvhlutverkiaf (z$. _rkistollstj;ra_ԀeftiraWembttihansvarfelltniWur.0framkvmdhefurrWherrafaliW_toll ( stj;ranum_ԀReykjavktgfuslkraeyWublaWa.RttYykiraWskUrtkomiframlgumaW  _tollstj;rinn_ԀReykjavkhafiYettahlutverk.    04.tlul.erkveWiWum_upplUsingahlutverk_Ԁtollstj;ransReykjavkgagnvartWrum_toll a stj;rum_.MeWalsrstakraverkefnatollstj;ransReykjavksamkvmtkvWinumnefna T, aWhannskalveitaWrum_tollstj;rum_ԀnauWsynlegarupplUsingarumtlvukerfi_tollyfirvalda_  ogskyldatriWi.Xskal_tollstj;rinn_ԀReykjavktilkynnaWrum_tollstj;rum_ԀumtgfueyWu  blaWa,semjaverklagsreglurum_tollframkvmdina_Ԁ_landsvsu_Ԁ_o.s.frv_.XerkveWiWumYaW   aW_tollstj;rinn_ԀReykjavkfylgistmeWYvaWumrddumkvrWunumog_verklagsreglum_Ԁs  X fylgtframkvmd. 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J""& @ttUm46.gr. #(   kvWigreinarinnarerhfuWatriWumsamhlj;Wa38.gr.gildandilaga.0greininniervsaW $ ) til126.gr.frumvarpsinsenYarersbreytinggerWfrgildandirttiaWkvarWanirtollstj;ra v%N!* semsamkvmtgildandi_tollalgum_ԀstakrutilfjrmlarWuneytisverWi_kranlegar_Ԁtil A&"+ _rkistollanefndar_.  '", @ttUm47.gr. (z$.   0greininniermltfyrirumsamvinnutollstj;raviWnnurstj;rnvldogstofnanir.Mikil ( vgteraWtollyfirvldognnurstj;rnvldvinnisamanaWverkefnumsemtengjaststarfsemi  _tollyfirvalda_.0YessusambandimnefnasamstarfviWlgreglu,kruvaldiWog_skattyfirvld_.  ErYettasamstarfsumumtilvikum_lgbundiW_,sbr.4.tlul.9.gr.og26.gr._lgreglulaga_,nr. a 90/1996,meWsWaribreytingum. T,   01.mgr.ersrstaklegamltfyrirumaWtollstj;riskuliaWstoWakruvaldiWviWstrf  Yess.kvWiWtengistm.a.1.mgr.191.gr.frumvarpsinsYarsemkveWiWerumaW_rkissak  s;knari_ԀgetifaliWlgregluaWannastranns;knmlsteljihannYaWhentugra.     02.mgr.erlgfestkvWiumgagnkvmasamvinnu_tollyfirvalda_ԀviWnnurstj;rnvld  X varWandiverkefnisviWi_tollgslu_Ԁogtollheimtu.XaWgeturveriWsamstarfviW_skattyfirvld_, K #  _flugmlayfirvld_,hafnaryfirvld,_landhelgisgslu_,_flagsmlayfirvld_,heilbrigWisyfirvld,    _menntamlayfirvld_Ԁoglgregluyfirvld.SlksamvinnageturveriWUmsumsviWum,t.d.    sviWi_forvarna_.MikilvgteraWYessiraWilarvinnisamanaW_forvrnum_ԀtilYessaWsembestur   rangurnist.MeW_forvrnum_ԀerhrttviWbarttugegnneysluog;lgleguminnflutningi wO  fengiog;lglegum_vmuefnum_ԀoghverskynsaWrar_afbrotavarnir_. B  @ttUm48.gr.     0greininnierkveWiWsrstaklegaumaWtollyfirvldskulistrfumsnumvirWaYr {  _Yj;Wrttarlegu_Ԁskuldbindingarsem0slandhefurgerstaWiliaW.HrerueinkumhafWirhuga nF _stofnsamningur_Ԁ_Frverslunarsamtaka_ԀEvr;pu,meWsWaribreytingum,samningurinnum 9 Evr;pska_efnahagssvWiW_,sbr.lgnr.2/1993,Umsir_frverslunarsamningar_Ԁsem0slander  aWiliaW,samtskuldbindingumvettvangi_AlYj;WaviWskiptastofnunarinnar_Ԁ(e._World_Ԁ_Trade_  _Organisation_)og_AlYj;Watollastofnunarinnar_Ԁ(e._World_Ԁ_Customs_Ԁ_Organisation_.Wur_AlYj;Wa r tollasamvinnurWiW_,e._Customs_Ԁ_Co_-operation_Council_).XskulutollyfirvldvirWa_Yj;Wrttar e= legar_Ԁskuldbindingarsem0slandhefur_undirgengist_ԀogltaaWverndmannrttinda,svosem 0 lgum_mannrttindasttmla_ԀEvr;pu,sbr.lgnr.62/1994,sem_lgfestu_Ԁhrlandi_Evr;pu  rWssamning_Ԁumverndunmannrttindaog_mannfrelsis_Ԁfr4.n;vember1950,samtsWari  viWaukum.EinnigkomatillitamannrttindayfirlUsingSameinuWuYj;Wannafr1948og_al i Yj;Wasamningur_Ԁumborgaralegogstj;rnmlalegrttindifr1966semgerWurvarvegum \4 SameinuWuYj;Wanna.Xmnefna_Vnarsamninginn_Ԁumstj;rnmla-og_rWismannssamband_ ' fr24.aprl1963og_Evr;pusamning_ԀumgagnkvmaaWstoWsakamlumfr20.aprl1959,  samtsWariviWauka.Loksmhrgeta_Evr;pusamnings_Ԁumvarnirgegnpyndingumog  ;mannlegrieWa_vanvirWandi_ԀmeWferWeWarefsingufr26.n;vember1987,sbr.lgnr. `  15/1990. S+!   kvWi48.gr.Yj;narfyrstogfremstYeimtilgangiaWminnatilvistYessaralagaogstt " mlaogundirstrikamikilvgiYeirra. # & , @ttUm49.gr. !W%   0kvWinuerfjallaWumveitingustarfahj_tollyfirvldum_.0ngildandi_tollalgum_Ԁer J""& fjallaWumYessimlefniYremurgreinum:31.,38.og39.gr.0frumvarpinuerkvWumum #' YettaefnisteyptsamaneinagreintilYessaWauWveldaraverWiaWglggvasigYeim',!Treglum #( semumskipunogrWningugilda.SbreytingerlgWtilaW_tollstj;rar_Ԁskipi_aWaldeildarstj;ra_ $ ) ogdeildarstj;ra_tollgslu_.SamkvmtgildandilgumferrWherrameWYettahlutverken v%N!* eWlilegtYykiraWtollstj;riskipistarfsmennsna. A&"+ @Um_XI_.kafla. '#-   kvWikaflanserunUmli.KaflinnberheitiW?_TollmiWlarar_ semernUtthugtak (z$. _tollalgum_.KaflinnhefuraWgeymakvWiervarWaafmarkaWanYttstarfsemi_flutnings ( miWlara_ԀogerlagttilaWsYtturstarfsemiYeirraverWinefndur_tollmiWlun_.    undanfrnumrum,srstaklegameWtilkomu_rafrnnar_ԀtollafgreiWslu,hefurstarfsemi  _umboWsmanna_Ԁinn-ogtflytjenda,semofterukallaWir_flutningsmiWlarar_,aukistverulega. a SvodmistekiWnnuWustslkirumboWsmenngerW56%allra_tollskUrslna_Ԁsemafgreiddar T, voruriW2002.SamkvmtkvWumngildandi_tollalaga_ԀberaYeirsemkomaframgagnvart  _tollyfirvldum_Ԁfyrirhndinn-ogtflytjendabyrgWYvaWupplUsingarsemveittareru_toll  yfirvldum_ԀsurttarogfullngjandiaWlluleyti,sbr.16.gr.gildandilaga.Jafnframtber   umboWsmaWurinnflytjandaoginnflytjandisjlfur;skipta(_s;lidarska_)byrgWgreiWslu  X aWflutningsgjalda,sbr.2.mgr.111.gr.laganna.XessirumboWsaWilargegnaYessvegnaveiga K #  mikluhlutverkiviW_tollmeWferW_ԀvrueinsogmlumernhttaWogermikilvgtaWkveWa    umrttindiYeirraogskyldurmeWskUrarihttiengertergildandi_tollalgum_.Xverlagt    tilfrumvarpinuaWstarfsemiYeirraverWihWleyfifjrmlarWherratilYessaWtryggjamegi   faglegaYj;nustuogtraustastarfsemiYessamikilvga_hlekks_Ԁinn-og_tflutningsferlinu_. wO    0kaflanumerkveWiWumaWfjrmlarWherraveitistarfsleyfitil_tollmiWlunar_ԀaWuppfyllt B  umtilteknumskilyrWum.stWaYessaWhugtakiW?_tollmiWlari_ erlagttilersaWhugtakiW    ?_flutningsmiWlari_ ,semnotaWerdaglegutali,tekursamkvmtmlvenjutilYttasemekki   ertalinstWatilaWgera_leyfisskylda_Ԁsamkvmt_tollalgum_.SemdmimnefnaaW_flutn {  ingsmiWlun_Ԁtekurtilstarfsemisemsrumskipulagflutningsvruheimshornamilli,annast nF framkvmd_vruflWis_ԀafeinumstaWannanogmeturhvaWaleiWirogaWferWireru_hag 9 kvmastar_ԀviWflutningvrunnarmiWaWviWforsendur_umbj;Wandans_._FlutningsmiWlarinn_  tekurYannigaWsraWveramilliliWurmilli_flutningsfyrirtkis_Ԁogeigandafarms.sWari  rumhefur_flutningsmiWlun_ԀtekiWsigfl;knarimyndenWurog_flutningsmiWlanir_Ԁdag r kappkostaaWbj;Wafram_heildarlausnir_Ԁfyrir_umbj;Wendur_Ԁsna,YarmeWal_vrugeymslu_, e= flun_aWfanga_,_birgWahald_Ԁogdreifinguog_tollmiWlun_Ԁeinsoghnerskilgreindfrumvarpinu. 0 _TollmiWlun_ԀersamkvmtframansgWuaWeinseinnafmarkaWurYtturstarfsemi_flutnings  miWlara_ԀogeiniYtturinnstarfsemiYeirrasemer_leyfisskyldur_ԀsamkvmtfrumvarpiYessu.  @ttUm50.gr. \4   050.gr.erkveWiWumstarfsemi_tollmiWlara_.LagtertilaWsstarfsemisemtaliner ' greininniverWihWstarfsleyfifjrmlarWherra,sbr.51.gr.frumvarpsins.Xj;nusta_toll  miWlara_ԀviW_umbj;Wendur_ԀgeturveriWf;lgineinfaldrirWgjfumUmisatriWitengslumviW  gerW_tollskUrslna_.VeittYj;nusta_tollmiWlara_ԀerY;yfirleittvWtkari.0flestumtilvikumkem `  ur_tollmiWlari_Ԁframfyrirhndinn-eWatflytjendagagnvart_tollyfirvldum_ԀmeWYvaWannast S+! _tollskUrslugerW_Ԁog_framlagningu_Ԁ_tollskjala_.0einhverjumtilvikumannast_tollmiWlari_ԀgreiWslu " aWflutningsgjaldafyrirhndinnflytjandameWYeimhttiaWaWflutningsgjlderu_skuldfrW_ # nafn_tollmiWlarans_.0llumYessumtilvikumveitir_tollmiWlarinn_ԀsrhfWaYj;nustugegn  $ gjaldiogYessvegnaertaliWnauWsynlegtaWgerastarfsleyfifjrmlarWherraaWskilyrWifyrir !W% YvaWviWkomandisheimiltaWveitaYYj;nustusemkvWiWtekurtil,hvort&  semhner J""& f;lgineinfaldri'J"rԀrWgjfeWaumfangsmeira_fyrirsvari_. #' @ttUm51.gr. $ )   _TollmiWlari_ԀberrkabyrgWsamkvmtgildandi_tollalgum_ԀogsbyrgWergerWskUrari v%N!* kvWumYessafrumvarps.XessvegnaertaliWrttaWbindastarfsleyfi_tollmiWlara_ԀYeim A&"+ skilyrWumsemtalineruuppgreininni.VsaWertilYesssemWursagWiathugasemdumviW  '", 50.gr.umrktilYessaWgerastarfsemi_tollmiWlara_ԀhWaleyfirWherra. '#-   01.tlul.2.mgr.erkveWiWumaWumskjandiskulivera_lgaWili_,_Y.e._Ԁflagstarfrkt (z$. viWurkenndu_flagaformi_. (   02.tlul.2.mgr.erfjallaWumfjldastj;rnarmannaoghfiYeirra.Stj;rnarmenn_toll  miWlara_Ԁskulua.m.k.veratveir.0kvWinuerusettframtarlegalmenn_hfisskilyrWi_Ԁum  stj;rnarmennsamrmiviWkvWiumstj;rnarmennhlutaflagaog_einkahlutaflaga_Ԁsam a kvmtgildandilgumumYaWefni.TilviWb;tarYykirrttaWgeraYkrfutilstj;rnarmanna T, aWYeirhafiekkigerstsekirumbrot_tollalgum_Ԁog_fkniefnalggjf_.VerWuraWteljaYau  _hfisskilyrWi_ԀsemhrerusettframeWlilegumstj;rnendur_tollmiWlara_Ԁsemannastmikilvgt  hlutverkviWtollafgreiWsluvru.     03.tlul.erkveWiWumaWdaglegurstj;rnandiuppfylliskilyrWi2.tlul.umhfistj;rn  X armanna.MeWorWunum?daglegurstj;rnandi erttviWYannsemerhstrWandifyrirtk K #  inudaglegumrekstriYess,t.d.forstj;rieWaframkvmdastj;ri.      04.tlul.erYaWgertaWskilyrWiaWstarfsmenn_tollmiWlara_Ԁhafi_haldg;Wa_ԀYekkingu_tolla    lgum_ԀogviWeigandi_stj;rnvaldsfyrirmlum_ԀsviWi_tollamla_.MikilvgteraWstarfsmenn   _tollmiWlara_ԀkunniskillgumogreglumsemgildaumtollafgreiWsluvruogtengdatriWi. wO    05.tlul.erskiliWaWsUntYykiaWstj;rnun,innraeftirlit,b;khaldog_varsla_Ԁgagnavegna B  starfseminnarverWimeWtraustumhtti.0Yessutillitierm.a.;skaWeftirupplUsingumum    _b;khalds_-og_skjalavrslukerfi_Ԁumskjanda.     06.tlul.erkveWiWumaW_tollmiWlari_Ԁskulisetjatryggingufyrirtj;nisemhannkannaW {  bakaviWskiptavinumsnumstarfsemisinni.GerterrWfyriraW_tollmiWlari_Ԁgetiuppfyllt nF _skilnaW_ԀumfullngjanditryggingarmeWsamningiviW_vtryggingaflag_Ԁsemhefurstarfs 9 leyfihrlandieWameWWrumYeimhttisemrWherrameturfullngjandi.NnarikvWi  umfjrhWtryggingarog_lgmarksskilmla_ԀaWWruleytiskulusettreglugerW._TollmiWlari_  _innir_ԀafhendimikilvgthlutverkviWtollafgreiWsluvru.0frumvarpinuhefurbyrgW_toll r miWlara_ԀveriWgerWskUrarienveriWhefurognnarerkveWiWumrttindihansogskyldur e= frumvarpinuenngildandi_tollalgum_.XessvegnaYykirrttaWskiljatryggingutilgrund 0 vallarstarfsleyfi.NnarikvWiumfyrirkomulagtryggingarogviWmiWanirviWkvrWun  fjrhWarhennarskulusettreglugerW.    07.tlul.ermltfyrirumaWums;knumstarfsleyfiskuliveraskrifleg.EWlimlssam i kvmtskulufylgjahenniviWeigandiggntilstaWfestingarYvaWumskjandiuppfylli \4 skilyrWi1.!6.tlul.fyrirveitingu_starfsleyfis_. '   03.mgr.erkveWiWumaWfjrmlarWherrahaldiskryfir_tollmiWlara_.Jafnframtermlt  fyrirumaWWrumfyrirtkjumenYeimsemtekinhafaveriWskrs;heimiltaWkallasig  _tollmiWlara_ԀeWagefameWWrumhttitilkynnaaWYeirhafihlotiWviWurkenningurWherra `  samkvmtgreininni.MikilvgteraWinn-ogtflytjendurgetinlgastupplUsingarumYaW S+! hverjirhafistarfsleyfitil_tollmiWlunar_ԀmeWruggumhtti.EingnguYeimsemhafastarfs " leyfisamkvmtYessarigreinerveittheimildtilYessaWnotaorWiW_tollmiWlari_ԀheitisnueWa # tilnnariskUringarstarfsemisinni.kvWinuertlaWaWkomavegfyrirhtturuglingi  $ ogeinnigaWaWilarsemekkiuppfyllaskilyrWi2.mgr.tilYessaWstundaYstarfsemisem51. !W% gr.tekurtil_villi_Ԁsrheimildir.kvWi3.mgr.stuWlaraWYvaWskapangilegt&  ԀtraustYeirra J""& semhyggjastleitasrfrWiYj;nustu_tollmiWlara_ԀtengslumviWinn-ogtflutningvru.'J"M #'   04.mgr.erkveWiWumaWstarfsleyfifallisjlfkrafaniWurhefji_leyfishafi_Ԁekkistarfsemi #( innant;lfmnaWafrYvaWtilkynnterumveitingu_starfsleyfis_.EWlilegtYykiraWkvWiaf $ ) YessutagissettendanauWsynlegtaWhverjumtmastryggtaWruggarupplUsingarliggi v%N!* fyrirumY_leyfishafa_Ԁsemraunverulegastarfasem_tollmiWlarar_.Jafnframter;eWlilegtaW A&"+ aWilargetigeymtstarfsleyfi;tmabundiWoghafiWsWarstarfsemigrundvelliYess,jafnvel  '", YegarlangterumliWiWfr_leyfisveitingu_Ԁog;vsterhvort_leyfishafi_Ԁuppfyllirraunkrfur '#- semYerugerWartil_leyfishafa_. (z$. Ї@ttUm52.gr. (   kvWi1.mgr.52.gr.YarfnastekkiskUringa.    02.mgr.ermltfyrirumaWverWi_tollmiWlari_ԀYessvaraW_umbj;Wandi_Ԁhansleggivs  vitandifyrirhannrngeWa;fullngjandiggnskulihannYegarstaWtilkynnaYaWtiltoll a stj;ra.MeginreglansamkvmtkvWumfrumvarpsins,sbr.34.gr.,eraW_tollmiWlara_ԀberaW T, leggjasjlfstttmatYauggnsem_umbj;Wandi_Ԁhansleggurfyrirhanntilgrundvallar_toll  skUrslu_.HannskalYvaWeinssendaaWflutningsskUrsluafstaWtiltollstj;rameW_rammaskeyti_  YeimtilvikumYegarhannteluraWfylgiggn,semliggjatilgrundvallaraWflutnings-eWa_t   flutningsskUrslu_,uppfylliskilyrWilagaYessaraog_stj;rnvaldsfyrirmla_.0Yessarigreiner  X lgWskyldaherWar_tollmiWlara_ԀsemgengurlengraenYrskyldursemhannberskv.34.gr. K #  frumvarpsins.HonumergertskyltaWgeratollstj;raviWvartYeimtilvikumYegar_umbj;W    andi_Ԁhanshefurvsvitandi,aWhansmati,lagtfyrirhannrngeWa;fullngjandiggn.0Yeim    tilvikumsemhrerumrtthefur_tollmiWlari_ԀgrunumaW_framlgW_ԀggnsurngeWa;full   ngjandiengeturhinsvegarekkisannreyntYaWmeW;yggjandihtti.0Yessumtilvikum wO  YykirrttaWsskyldaslgWherWarhonumaWgeratollstj;raviWvartYannigaWtilYess B  bryfirvldgetikannaWmliWtilhltar.    @ttUm53.gr. {    GreininYarfnastekkiskUringa. nF @Um_XII_.kafla.    kvWikaflansfjallaum_tollmeWferW_Ԁvarafrum_utanlandsferWum_,_skUrslugjafir_Ԁ_farm  flytjenda_,ferminguog_affermingu_Ԁfara_o.fl_.FlestkvWikaflansbyggjastkvWumgild r andi_tollalaga_ԀeWagildandi_lagaframkvmd_.0kaflanumernUttkvWiermlirfyrirum e= skylduLandhelgisgslunnartilaWveita_tollstj;rum_ԀupplUsingarumkomuogbrottfrskipa 0 _utanlandsferWum_.XerkaflanumnUttkvWierlgfestirskilgreiningu_farmskrr_.  & , @]]Um54.gr. i   kvWi1.mgr.54.gr.eraWmestusamhlj;Wa1.mgr.52.gr.ngildandi_tollalaga_.AukiW \4 erviWskyldustj;rnanda_fars_Ԁtiltilkynnatollstj;raumbrottfr_fars_. ' ',  kvWi2.mgr.erefnislegasamhlj;Wa2.mgr.52.gr.ngildandi_tollalaga_.    03.mgr.54.gr.ernUmliYarsemsegiraW_Landhelgisgslan_Ԁskuliveita_tollstj;rum_Ԁupp  lUsingarumkomuogbrottfrskipa_utanlandsferWum_Ԁsvoflj;ttsemviWverWurkomiW.Skv. `  5.gr.reglugerWarumtlendinga,nr.53/2003,skalstj;rnandiskipsleiWtillandsinstilkynna S+! _Landhelgisgslunni_Ԁumkomua.m.k.24klst.Wurensiglterinnslenskalandhelgi.StaW " festingubrottfrrhfnskaltilkynna_Landhelgisgslunni_Ԁ_a.m.k._Ԁsexklst.fyrirbrottfr. # ReglugerWinersettmeWstoWlgumumtlendinga,nr.96/2002._Tilkynningarskylda_Ԁskipa  $ tilLandhelgisgslunnarsamkvmtYeimlgumogWurnefndrireglugerWhelgastafeftirliti !W% lgreglumeWkomuogfrf;lkstilogfrlandinu.Tollstj;rihefureftirlitmeWinn-ogt J""& flutningivrumoghefurYvverulegahagsmuniafYvaWfupplUsingarfr_Landhelgis #' gslunni_ԀumkomuogbrottfrskipatilaWgetasinntYveftirliti.XykireWlilegtaW_lgfesta_ #( kvWiYarsemmlterfyrirumaW_Landhelgisgslan_Ԁskuliltatollstj;ratYessarupp $ ) lUsingar.kvWi3.mgr.54.gr.felursrstaWfestingunverandiframkvmdYarsem_toll v%N!* stj;rinn_ԀReykjavkhefurnYegaraWgangaWupplUsingumfr_Landhelgisgslu_Ԁumkomu A&"+ ogbrottfrskipa.0kvWinuerekkimltfyrirumbeinatilkynningarskylduheldurskyldu  '", tilaWveitaupplUsingar.XannigerYvhaldiWopnuhvernigumrdd_upplUsingagjf_Ԁferfram '#- enhngeturveriWformi_aWgangs_Ԁtollstj;raaWtlvukerfiLandhelgisgslunnarumupplUs (z$. ingarumkomuogbrottfrskipa. (   kvWi4.mgr.54.gr.erefnislegasamhlj;Wa1._mlsl_.3.mgr.52.gr.ngildandi_tolla  laga_.kvWi2._mlsl_.3.mgr.52.gr.,Yarsemstarfsmnnumhafnaogflugvallaog_skip  uWum_Ԁ_leiWsgumnnum_ԀergertskyltaWgeratollstj;raviWvartumbroteWafyrirhuguWbrot a _tollalgum_,erfelltbrott.EndaY;ttkvWiWsekkitekiWuppfrumvarpiWYykirsal T, mennaskyldahvlaYessumaWilumogWrumstj;rnvldumogstofnunumaWtilkynnartt  umyfirvldumumfyrirhuguWeWahafinbrot_tollalggjfinni_,sbr.47.gr.frumvarpsinsYar  semkveWiWerumsamvinnutollstj;raviWnnurstj;rnvldogstofnanir.     05.mgr.54.gr.ergertrWfyriraWrWherragetisettnnarireglurum_upplUsingagjf_Ԁog  X tilkynningarskylduvegnakomuogbrottfararskipaogflugvlatillandsins. K #  @ttUm55.gr.      GreinineraWmestusamhlj;Wa1.mgr.51.gr.gildandi_tollalaga_ԀmeWYeirriundantekningu   aWhugtakiW?_aWaltollhfn_ erfelltniWur.HugtakiW?_tollhfn_ erltiWtakayfirYautilvikYar wO  semtalaWerum_aWaltollhfn_Ԁgildandilgum.UmYettaatriWiervsaWtilathugasemdaviW B  43.gr.frumvarpsins.    @ttUm56.gr. {    01.mgr.56.gr.ermltfyrirumaWstj;rnandi_fars_ԀgetileitaWeftirsrstakriheimild nF tollstj;ratilYessaWhafafyrstueWasWustuviWkomu_tollsvWi_Ԁrkisinsutan_tollhafnar_.Gert 9 errWfyriraWumferWskipaogflugvla_millilandaferWum_ԀfariaWmestuleytigegnum_toll  hafnir_.X;ergertrWfyrirYvaWunntsaWskjaheimildtiltollstj;ratilviWkomuutan  _tollhafnar_ԀYegarsrstaklegastendur.kvWiWeraWmestuleytisamhlj;Wa1.mgr.29.gr. r ngildandi_tollalaga_.kvWi2.mgr.erefnislegasamhlj;Wa7.mgr.51.gr.gildandi_tollalaga_. e= kvWi3.mgr.erefnislegasamhlj;WasWarimlsgrein59.gr.gildandilaga. 0 @ttUm57.gr.    Greininersamhlj;Wa2.mgr.51.gr.ngildandilaga. i @ttUm58.gr. '   Greininersamhlj;Wa6.mgr.51.gr.ngildandilaga.  @ttUm59.gr. `    kvWi1.mgr.59.gr.ersamhlj;Wa2.mgr.53.gr.gildandi_tollalaga_.kvWi2.mgr.er S+! samhlj;Wa5.mgr.51.gr.gildandilaga. " & , @ttUm60.gr.  $   0greininnieruUmiskvWiummeWferWforWa_fars_.kvWi1.mgr.erefnislegasamhlj;Wa !W% 6.mgr.55.gr.ngildandi_tollalaga_.kvWi2.mgr.erefnislegasamhlj;Wa1.mgr.55.gr. J""& ', Ϻgildandilaga.GerterrWfyriraW2.mgr.55.gr.gildandilagaverWifelldbrottvegnaYessaW #' hnYykir;YrfYegarlitiWertilalmennarheimildar_tollgslu_Ԁtil_innsiglunar_Ԁ169.gr. #( frumvarpsins.XhefurframkvmdinveriWmeWYeimhttiaWstj;rnandi_fars_Ԁheldurskryfir $ ) forWa_fars_Ԁen_tollgsla_Ԁannastekkislkaskrningu.Tollgslan_yfirfer_ԀhinsvegarogstaWfestir v%N!* skrningustj;rnanda_fars_ԀogerYessvegnamltfyrirumaWskrinsafhenttollstj;raviW A&"+ komunatillandsins,sbr.4.mgr.XerjafnframtgertrWfyriraW4.mgr.55.gr.ngildandi  '", laga,YarsemmlterfyrirumaWsetjamegireglugerWkvWiumhvaWteljaberihfilegan '#- forWaogbirgWir_fars_Ԁsvoogvenjuleganfarangurhafnar,verWifelldniWurvegnaYessaW (z$. YessumatriWumYykirgerWviWeigandiskil7.gr.frumvarpsins.VarWandihfileganforWa ( _fars_Ԁogfarangurhafnarvsasttilb-liWar1.tlul.1.mgr.7.gr.frumvarpsinsYarsemmlt  erfyrirum_tollfrelsi_Ԁhfilegravistaogannarra_nauWsynja_Ԁfarisemer_utanlandsferWum_,  endaverWiYrframfarinutilneysluognotkunarhafnarogfarYega.EinnigervsaWtil a a-liWar2.tlul.1.mgr.7.gr.YarsemkveWiWerum_tollfrelsi_Ԁvenjulegs_farangurs_Ԁhafnar T, _fars_.XaWermltfyrirumaWrWherrakveWinnarumskilyrWi_tollfrelsis_Ԁsamkvmttilvitn  uWumgreinum2.mgr.7.gr.frumvarpsins,lktoggerter2.mgr.5.gr.ngildandilaga.    3.mgr.ersamhlj;Wa5.mgr.55.gr.ngildandi_tollalaga_.     4.mgr.eraWalatriWumsamhlj;Wa3.mgr.55.gr.ngildandilaga.SviWb;tergerWaW  X tekiWerframaWstj;rnanda_fars_ԀsskyltaWafhendatollstj;raskryfirvrurforWa_fars_. K #  XessibreytingerlgWtilsamrmisviWnverandiframkvmd_tollgslunnar_.      05.mgr.erlagttilaWtollstj;rigetiundanYegiW_skemmtiferWaskip_ԀkvWum2.og4.mgr.    Yessarargreinar.XaWgildir;hWYvhvortYautakaeWasetjalandfarYegaeWavru.kvW   iWerYvnokkuWrUmraensamsvarandikvWi5.mgr.62.gr.ngildandi_tollalaga_.kvWiW wO  erheimildarkvWitilYessaWtryggjaaWtollstj;rigetibeittalmennumreglumteljihannYaW B  nauWsynlegt.EinnigerlagttilaWorWin?endagreiWiYaukostnaWaf_tolleftirliti_ԀumborW verWi    felldbrott.EkkiYykirrttaWgreiWslakostnaWaraf_tolleftirliti_ԀumborWsskilyrWiundanYgu   samkvmtmlsgreininni.XykirrttaWtollstj;rimetihverjusinnihvernig_tolleftirliti_ԀverWi {  bestfyrirkomiW. nF @ttUm61.gr.    kvWi1.mgr.ernUmlisemmeWalmennumhttigerirgreinfyrir_farmskr_Ԁogskyldu  tilaWskrvrursemkomafrtlndum_farmskr_.kvWiWerbyggt34.gr.reglugerWar r nr.41/1957,umtollheimtuog_tolleftirlit_,enrttYykiraWskilgreining_farmskrr_Ԁkomieinnig e= fram_tollalgum_.Svoerekkingildandi_tollalgum_.VarWandihfileganforWa_fars_Ԁogfar 0 angurhafnarvsasttilb-liWar1.tlul.1.mgr.7.gr.,sbr.athugasemdirviW105.gr.VarWandi  farangurferWamannaogfarmannaervsaWtil2.tlul.1.mgr.7.gr.frumvarpsinsog_reglu  gerWarheimildar_Ԁ2.mgr.7.gr.frumvarpsins.GerterrWfyriraWrWherrasetjinnarireglur i um_farmskr_ԀreglugerW,svosemnnarireglurumYrvrursemfrWarskuluskrna, \4 reglurumbreytingarogleiWrttingarskrrinnarogbyrgWYeimupplUsingumsemYar ' komafram,meWsvipuWumhttiognergert&  WurnefndrireglugerWumtollheimtuog  '_tolleftirlit_.    kvWi2.mgr.ersamhlj;Wa54.gr.ngildandi_tollalaga_. `  @ttUm62.&  gr. "   kvWi62.g'r.eraWhlutatilsamhlj;Wa2.mgr.29.gr.ngildandilaga.Tilvsuntilvara # semnj;ta_tollvilnana_ԀhefurveriWfelldniWurYarsemekkiYykirstWatilaWeinskorWa  $ tollafgreiWsluYeirravarasem_tollvilnana_Ԁnj;taviWkveWnastaWi.Hinsvegargeturreynst !W% nauWsynlegtaWbeina_httulegum_Ԁefnumumeinatiltekna_tollhfn_ԀvegnaYessaWsrstakra J""& ryggisrWstafanageturveriWYrfviWmeWhndlunYeirraogvrslu. #' @ttUm63.gr. $ )   kvWi63.gr.ernUmli.XykirstWatilaWmlafyrirum;tvrWaheimildtollstj;ra v%N!* tilaWkveWahvaroghverniggeymsluvruskulihttaWYegarinnflutningurhennarerbann A&"+ aWur.0sumumtilvikumgeturveriWumaWrWavrusemhttastafarafeWaaWrarstWur  '", mlameWsrstkum_ryggisrWstfunum_ԀvarWandigeymsluhennar.GreininYarfnastekki '#- frekariskUringa. (z$. Ї@ttUm64.gr. (   kvWi64.gr.erefnislegasamhlj;Wa1.mgr.56.gr.ngildandi_tollalaga_.AWaukier  greininniupptalninghelstugagnasemYurfaaWliggjafyrirWurenkemuraW_affermingu_Ԁ_fars_.  UpptalninginerekkitmandiYarsemYaWkannaWleiWaafUmsumWrumlgumaWleyfieWa a vottorWvegnavruskuliafhenttollstj;rafyrir_affermingu_Ԁ_fars_,_t.d._Ԁmnefnalguminnflutn T, ingdUraoglgumeftirlitmeWf;Wri,burWiog_sWvru_.  @ttUm65.gr.     kvWi65.gr.ermeginatriWumsamhlj;Wa2.mgr.56.gr.ngildandi_tollalaga_.XaWfelur  X srundantekningufrmeginreglu64.gr.umaWeingngumegi_afferma_ԀfaraWfengnuleyfi K #  tollstj;ra.LeitasterviWaWsetjakvWiWframmeWskUrarihttiengertergildandi_tolla    lgum_.XerlagttilaWstj;rnanda_fars_ԀberiaWtilkynnaYessumtilvikumumnkvmar    stWur_affermingarinnar_ԀtilYessaWunntsaWgangarskuggaumhvortskilyrWum_afferm   ingar_Ԁnleyfistollstj;rasfullngt.Slkur_skilnaWur_ԀerekkigerWurgildandilgum. wO  @ttUm66.gr.      Greininersamhlj;Wa3.mgr.56.gr.ngildandi_tollalaga_.   @ttUm67.gr. nF   Greininerefnislegasamhlj;Wa60.gr.ngildandi_tollalaga_. 9 @ttUm68.gr.    Greininerefnislegasamhlj;Wa58.gr.ngildandi_tollalaga_. r @ttUm69.gr. 0   Greininerefnislegasamhlj;Wa57.gr.ngildandi_tollalaga_.  @ttUm70.gr. i   kvWi70.gr.ermeginatriWumsamhlj;Wa1.mgr.61.gr.gildandi_tollalaga_.X;hafa \4 herslurbreystltillega.kvWiWveitirtollstj;raheimildtilYessaWkrefjastYessaWeigendur ' ogumrWamennskipaogflugvlaleggitollstj;ratilfullngjandiaWstWutil_tolleftirlits_Ԁn  endurgjalds.kvWinuereingngutlaWaWkomatilm;tsviWYarfirtollstj;ratilYessaW  hafaaWstWutil_tolleftirlits_ԀmeWfarYegumog_hfnum_Ԁfaraog_affermingu_Ԁogferminguvara. `  XegarvruhefurveriWkomiWfyrirgeymslufyrir_;tollafgreiddar_Ԁvrurskv.XIII.kafla S+! frumvarpsinsgildakvWi7.tlul.1.mgr.95.gr.umaWstWutollstj;ra.kvWi&  2._mlsl_. 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'#-   kvWi84.!86.gr.erunUmli_tollalgum_ԀYarsemsettareruframnkvmarreglurum (z$. _vrslubyrgW_Ԁ_leyfishafa_ԀviWurkenndra_geymslusvWa_Ԁfyrir_;tollafgreiddar_Ԁvrurogreglurum ( meWhvaWahtti_vrslubyrgW_Ԁflystmilli_leyfishafa_Ԁ_geymslusvWa_ԀviWflutning_;tollaf  greiddrar_Ԁvrufreinu_geymslusvWi_Ԁtilannars.XessberaWgetaaWflestumtilvikumeru  _;tollafgreiddar_Ԁvrurekkifluttarmilli_geymslusvWa_Ԁfyrir_;tollafgreiddar_Ԁvrurensum a umtilvikumreynistslkurflutningurnauWsynlegur.071.gr.gildandi_tollalaga_ԀerkveWiW T, umaWssemannastflutning_;tollafgreiddrar_ԀvruberibyrgWgreiWsluaWflutningsgjalda  afhenni.S_herslubreyting_ԀerlgWtilfrumvarpinuaW_flutningsaWilar_Ԁberiekki_vrslu  byrgW_.XykirrttaW_leyfishafi_Ԁ_geymslusvWis_ԀberibyrgWYeimverktakasemhannfrtil   aWannastflutninghinnar_;tollafgreiddu_ԀvruYartilvrunnihefurmeW_sannanlegum_Ԁhtti  X veriWskilaWannaWviWurkennt_geymslusvWi_Ԁfyrir_;tollafgreiddar_Ԁvrur.XykireWlilegtaW K #  YeirsemsrhfasigmeWferW_;tollafgreiddra_ԀvaraoghafasetttryggingarfyrirgreiWsluaW    flutningsgjaldasemYeirkunnaaWverWabyrgirfyrirvegnastarfsemisinnargetivaliWum    hvortYeirflytjavrunasjlfireWafelaYriWjaaWilasemekkiersrhfWurslkumflutningum   aWflytjavruna.AWsamaskapiYykir;eWlilegtaW_leyfishafi_Ԁ_geymslusvWis_Ԁsemersr wO  hfWurmeWferW_;tollafgreiddra_ԀvaragetifaliW_flutningsaWila_,_t.d._Ԁ_leigublstj;ra_ԀeWa_sendi B  blsstj;ra_,semekkiersrhfWurmeWferW_;tollafgreiddra_Ԁvara,aWannastflutning_;tollaf    greiddra_Ԁvara,ogmeWYvlosnaWundanbyrgWsinnivrsluvrunnarogYarmeWgreiWslu   aWflutningsgjaldaafhenniefhnglatasteWaferforgrWum.JafnframtYykir;eWlilegtaW {  verktakisemtekuraWsrflutning_;tollafgreiddrar_ԀvrumilliviWurkenndra_geymslusvWa_, nF nYessaWverasrhfWur_flutningsaWili_Ԁfyrirslkarvrur,getiorWiWbyrgurfyrirgreiWslu 9 aWflutningsgjaldaafvrunni.AfYessumskumYykirrttaW_leyfishafi_Ԁ_geymslusvWis_Ԁberi  byrgWflutningi_;tollafgreiddra_ԀvarasemhannlturframkvmafyrirsigmeWYessum  htti. r @ttUm82.gr. 0   kvWi82.gr.frumvarpsinsernUmli.    01.mgr.ermltfyrirumaW_rekstraraWili_Ԁ_geymslusvWis_Ԁskulitilkynnatollstj;raYv  _tollumdmi_ԀYarsem_geymslusvWiW_Ԁerum_fyrirhugaWan_Ԁflutningvru_geymslusvWi_ԀmeW i _sannanlegum_Ԁhtti.EkkierkveWiWumtiltekiWformtilkynningarenY;ergertrWfyriraW \4 Yorri_tilkynninga_Ԁberisttollstj;rameW_rafrnum_ԀhttieftirkveWnum_samskiptareglum_Ԁsem ' _tollstj;rinn_ԀReykjavksetur,sbr.2._tlul_.45.gr.Tollstj;riskaleigisWaren24klukku  stundumeftiraWtilkynningberstlUsaYvyfirhvortflutningursheimilleWahvortvaran  skuli_kyrrsett_ԀtilfrekariskoWunar.Tollstj;raerveitturmjgskammur_frestur_ԀtilYessaW `  kveWahvorthanntelurYrfaW_kyrrsetja_ԀvrutilfrekariskoWunarogYaWskalgertmeW S+! srstakritilkynningutil_rekstraraWila_Ԁ_geymslusvWis_.XarfirviWskiptalfsinskrefjastYessaW " flutningurvrugangihrattogrugglegafyrirsigogYessvegnaerlagttilaWtollstj;riveiti # heimildtilflutningsvrutilgreind_geymslusvWi_Ԁeinsflj;ttogauWiWerogeigisWaren24  $ klukkustundumeftiraWtilkynningbarsthonummeW_sannanlegum_Ԁhtti.MeWYvfyrirkomu !W% lagi_tilkynninga_ԀsemmlterfyrirumkvWinuerleitastviWaWkomatilm;tsviWYarfir J""& viWskiptalfsinsumhraWaog_skilvirkni_ԀviWskiptumogkrfu_tollyfirvalda_ԀumrWrmtilaW #' sinna_eftirlitshlutverki_ԀsnumeWfullngjandihtti. #(   2.mgr.ersamhlj;Wa2._mlsl_.81.gr.ngildandi_tollalaga_. $ ) @ttUm83.gr. A&"+   01.mgr.83.gr.ermltfyrirumheimildtilflutnings_;tollafgreiddra_ԀvaramilliviWur  '", kenndra_geymslusvWa_Ԁfyrir_;tollafgreiddar_Ԁvrurnsrstaksleyfistollstj;ra.X;ermlt '#- fyrirumaW_vrsluhafi_Ԁskulitilkynnatollstj;raumflutningvruWurenhannferfram.Leyfi (z$. tollstj;raerekkiskiliWfyrir_flutningnum_ԀentilgangurtilkynningareraWgeratollstj;ra ( kunnugtumstaWsetninguvruefhanntelurstWutilaWskoWahanavegna_tolleftirlits_.  kvWiWergrundvallaratriWumsamhlj;Wa1.mgr.69.gr.gildandi_tollalaga_.0Yessusam  bandierrttaWtakaframaW_vrslubyrgW_Ԁflystekkifreinum_leyfishafa_Ԁ_geymslusvWis_Ԁtil a annarsviWtilkynningusamkvmtYessarigrein.TilYessaW_vrslubyrgW_ԀverWifluttmilli T, _leyfishafa_Ԁ_geymslusvWa_ԀYurfaskilyrWi84.gr.um_yfirfrslu_ԀbyrgWar_vrsluhafa_ԀaWvera  uppfyllt.    & a 02.mgr.erkveWiWumundantekningufrmeginreglu1.mgr.umfrjlsanflutning_;toll   afgreiddra_ԀvaramilliviWurkenndra_geymslusvWa_Ԁen2.mgr.kemurframaW;heimiltsaW  X 'a ,flytja_;tollafgreidda_Ԁvrur_tollfrjlsri_Ԁ_forWageymslu_ԀeWa_tollfrjlsri_ԀverslunnemaaWfengnu K #  srstkuleyfitollstj;ra.HelgastYessiundantekningafYvaW_tollfrjlsar_Ԁ_forWageymslur_Ԁog    _tollfrjlsar_ԀverslanireruhugsaWarsem_endastWvar_Ԁ_flutningskeWju_Ԁ_;tollafgreiddra_Ԁvaraog    ekkiergertrWfyriraW_;tollafgreiddar_ԀvrurfariYaWannnur_geymslusvWi_Ԁnemaundan   tekningartilvikum. wO  @ttUm84.gr.      kvWi84.gr.ernUmli.SettareruframskUrarreglurum_yfirfrslu_Ԁ_vrslubyrgWar_Ԁfr   einum_leyfishafa_Ԁ_geymslusvWis_ԀtilannarsviWflutning_;tollafgreiddrar_Ԁvrumilli_geymslu {  svWa_.GerterrWfyriraWm;ttakandivrustaWfestim;ttkuhennarmeWformlegumhtti nF tilsnnunar_yfirfrslu_Ԁ_vrslubyrgWar_.UmformslkrarstaWfestingarerfjallaW85.og.86. 9 gr.frumvarpsins.    01._tlul_.1.mgr.kemurframaW_yfirfrsla_Ԁ_vrslubyrgWar_ԀsrstaWYegarvaraerafhent  rvrslu_farmflytjanda_Ԁ_tollvrugeymslu_,_tollfrjlsa_Ԁ_forWageymslu_,_tollfrjlsa_ԀversluneWa r _tollfrjlsa_Ԁ_birgWageymslu_ԀslkrarverslunareWa_frsvWi_.02._tlul_.erkveWiWumaW_yfir e= frsla_Ԁ_vrslubyrgW_ԀeigisrstaWYegar_leyfishafi_Ԁ_tollvrugeymslu_ԀeWa_frsvWis_Ԁafhendir 0 _;tollafgreidda_Ԁvrutilannars_leyfishafa_Ԁ_tollvrugeymslu_,_tollfrjlsrar_Ԁ_forWageymslu_,_toll  frjlsrar_ԀverslunareWa_frsvWis_.    02.mgr.erkveWiWumaWumsnnun_yfirfrslu_Ԁ_vrslubyrgWar_ԀsamkvmtkvWinu i farieftir_formreglum_Ԁ85.gr.um_geymsluband_Ԁog86.gr.um_tollband_.SlksnnunerskilyrWi \4 YessaW_vrslubyrgW_ԀverWifluttmilliaWila,_Y.e._ԀYaWerlagtYannsember_vrslubyrgW_ ' aWsUnaframaWhannhafifrt_vrslubyrgW_ԀsnayfirannantilYess_bran_Ԁ_vrsluaWila_,  fyrrverWurhannekkilausundan_vrslubyrgW_Ԁvegna_hlutaeigandi_Ԁvru.  @ttUm85.gr. S+!   kvWi1.mgr.85.gr.ernUmli.XarermltfyrirumaWviWflutning_;tollafgreiddum_ " vrummilli_geymslusvWa_,semekkierubyrgWsama_leyfishafa_,skuli_leyfishafi_ # _geymslusvWis_Ԁ_sendingarstaW_Ԁgefat_fylgibrf_ԀmeWvrunumeyWublaWsem_tollstj;rinn_  $ Reykjavklturtba. !W%   LagtertilaWshttursemmlterfyrirumkvWinu,tilsnnunarflutningi_;toll J""& afgreiddrar_Ԁvrumilli_geymslusvWa_,beriheitiW?_geymsluband_ .HeitiWYykirlUsandi #' vegnaYessaWsaWferWsemkvWiWtiltekurveitirsnnunfyrirflutningivaramilli #( _geymslusvWa_.HugtakiW?_tollband_ hefurlengiveriWnotaWframkvmdYrttfyriraWYaW $ ) komiekkiframlgum.MeWYvervsaWtilYeirrarformleguframkvmdarviWflutning v%N!* _;tollafgreiddar_Ԁvruinnanlands,einkumtil_tollfrjlsra_ԀverslanaKeflavkurflugvelliog A&"+ _varnarliWsins_,semviWhfWertilYessaWunntsaWtryggjasnnunumstaWsetninguhennar  '", ogYaWhverberibyrgWvrsluhennar._TilvitnuW_ԀframkvmdsrstoW66.gr.gildandi '#- _tollalaga_Ԁog51.og53.gr.reglugerWarnr.41/1957umtollheimtuog_tolleftirlit_,meWsWari (z$. breytingum.EinsogWursegirerlagttilaWhugtakiW?_geymsluband_ verWinotaWumflutning ( varamilli_geymslusvWa_ԀtilsamrmisviWhugtakiW?_tollband_ .JafnframterlagttilaW_toll  bandshugtakiW_ԀverWifrtlg,sbr.86.gr.frumvarpsins,enYarermltfyrirumflutning  vru_tollfrjlsa_Ԁverslun,_tollfrjlsa_Ԁ_forWageymslu_Ԁog_varnarsvWiW_ԀKeflavkurflugvelli. a EinsogWursegirhefur_tollbandshugtakiW_ԀeinkumveriWnotaWtengslumviWflutningvru T, _tollfrjlsar_Ԁverslanirog_varnarsvWiW_ԀKeflavkurflugvelli.0frumvarpinuerhinsvegar  lagttilaWhugtakiWverWieinnignotaWviWflutningvru_tollfrjlsa_Ԁ_forWageymslu_Ԁenallteru  Yetta_endastWvar_Ԁ_flutningakeWju_Ԁ_;tollafgreiddrar_ԀvruogekkiergertrWfyriraW_;tollaf   greiddar_ԀvrurfariYaWannnur_geymslusvWi_Ԁnemaundantekningartilvikum.0Yeimtil  X vikumYegar_;tollafgreidd_Ԁvarafer_tollbandi_ԀerYaWtollstj;ri_sendingarstaW_Ԁenekki_leyfis K #  hafi_Ԁ_geymslusvWis_Ԁsemgefurt_fylgibrf_ԀmeWvrunnitil_kvrWunarstaWar_.      0kvWinuermltfyrirumaWsnnunumflutningskuliveraformi_fylgibrfs_Ԁ(_toll    seWils_)semfylgir_vrusendingu_Ԁfr_sendingarstaW_Ԁtil_kvrWunarstaWar_Ԁogerlokssenttiltoll   stj;ra_sendingarstaW_ԀtilaWgefatilkynnaaWflutningislokiW. wO    02.mgr.ertekiWframaWritaWeintak_leyfishafa_Ԁ_geymslusvWis_Ԁumm;ttkussnnun B  YessaW_vrslubyrgW_ԀYesssemlt_;tollafgreidda_ԀvruafhendislokiW.Tilgangur1.og2.    mgr.greinarinnareraWtryggjaaW_vrsluhafi_Ԁ_;tollafgreiddrar_ԀvrugetisUntframaWhann   hafiafhent_;tollafgreidda_ԀvrutilaWilasemertilYessbraWtakaviWhenni,_Y.e._Ԁannar {  _leyfishafi_Ԁ_tollvrugeymslu_ԀeWa_frsvWis_.StekurviW_vrslubyrgWinni_ԀmeW&  ritun_fylgi nF brfiW_.'n 9   03.mgr.85.gr.erkveWiWumaWvara_geymslubandi_ԀskuliafhentannaW_geymslu  svWi_Ԁinnan24klukkustundafrYvaWhnvarfluttaffyrra_geymslusvWi_.ErkvWiWsett  framtilrttingarumaWflutningur_;tollafgreiddrar_Ԁvruskulitakaeinsskammantmaog r kosturer.GerterrWfyriraWYessi_tmafrestur_Ԁngillum&  tilvikumnemaYegar;viWrWan e= legaraWstWurv'ealdatfumflutningi. 0 @ttUm86.gr.    kvWi1.mgr.86.gr.frumvarpsinsernUmli_tollalgum_Ԁsemmlirfyrirumform i snnunarflutningi?_tollfrjlsa_ԀendastW ,_Y.e._Ԁ_tollfrjlsa_Ԁverslun,_tollfrjlsa_Ԁ_forWageymslu_ \4 eWa_varnarsvWiW_ԀKeflavkurflugvelli.0YessusambandiervsaWtilumfjllunarum_toll ' band_ԀathugasemdumviW85.gr.EinsogWursegirerlagttilaWhugtakiW?_tollband_ verWi  einnignotaWviWflutning_;tollafgreiddrar_Ԁvru_tollfrjlst_ԀsvWi,_tollfrjlsa_Ԁ_forWageymslu_  og_varnarsvWiW_ԀenallteruYetta_endastWvar_Ԁ_flutningskeWju_Ԁ_;tollafgreiddra_Ԁvaraogekki `  ergertrWfyriraW_;tollafgreiddar_ԀvrurfariYaWannnur_geymslusvWi_Ԁnemaundan S+! tekningartilvikum.0YeimtilvikumYegar_;tollafgreidd_Ԁvaraerflutt_tollbandi_ԀerYaWtoll " stj;ri_sendingarstaW_Ԁenekki_leyfishafi_Ԁ_geymslusvWis_Ԁsemgefurt_fylgibrf_ԀmeWvrunni # til_kvrWunarstaWar_.Tollstj;rikvrWunarstaWstaWfestirafhendingusendingar_tollfrjlst_  $ svWi,_tollfrjlsa_Ԁ_forWageymslu_ԀeWa_varnarsvWiW_. !W%   02.mgr.ertekiWframaWeintak_fylgibrfs_Ԁ(_tollseWils_)semritaWhefurveriWaftollstj;ra J""& umm;ttkuvrukvrWunarstaWersnnun_vrslumanns_ԀeWa_leyfishafa_Ԁ_geymslusvWis_Ԁum #' aW_vrslubyrgW_ԀYesssemlt_;tollafgreidda_ԀvruafhendislokiW.Tilgangur1.og2.mgr. #( 86.gr.eraWtryggjaaW_vrsluhafi_Ԁ_;tollafgreiddrar_ԀvrugetisUntframaWhannhafiafhent $ ) _;tollafgreidda_ԀvruYartilbrumaWila. v%N!*   03.mgr.erkveWiWumaWvara_tollbandi_ԀskuliafhentannaW_geymslusvWi_Ԁinnan24 A&"+ klukkustundafrYvaWhnvarfluttaffyrra_geymslusvWi_.ErkvWiWsettframtil  '", rttingarumaWflutningur_;tollafgreiddrar_Ԁvruskulitakaeinsskammantmaogkosturer. '#- GerterrWfyriraWYessi_tmafrestur_ԀngillumtilvikumnemaYegar;viWrWanlegaraW (z$. stWurvaldatfumflutningi. ( @ttUm87.gr.    0greininnierfjallaWum_vrutalningar_Ԁ(_birgWatalningar_)tollstj;ra_geymslusvWum_Ԁfyrir a _;tollafgreiddar_Ԁvrur. T,   01.mgr.87.gr.erkveWiWumaWtollstj;rigetihvenrsemerframkvmt_vrutalningu_  _geymslusvWi_Ԁfyrir_;tollafgreiddar_Ԁvrur._Vrutalning_ԀermikilvgurYttur_eftirlits  strfum_Ԁtollstj;ra.HnernauWsynlegtilYessaWtollstj;rigetikannaWstandmla_geymslu   svWum_ԀoghafteftirlitmeWYvhvort_vruskrning_,meWferWog_varsla_Ԁ_;tollafgreiddra_Ԁvara  X ssamrmiviWkvWifrumvarpsins.kvWiWerefnislegasamhlj;Wa1._mlsl_.1.mgr.80. K #  gr.gildandi_tollalaga_.      kvWi2.mgr.leggurYrskyldurherWar_leyfishafa_Ԁ_geymslusvWis_ԀaWgera_geymslu    svWiW_ԀYannigrgarWiaWYaWsaWgengilegtfyrirtollstj;raYannigaWframkvmamegi   _vrutalningu_ԀsvWinu.Xer_leyfishafi_ԀskyldurtilYessaWgefatollstj;raallarnauWsynlegar wO  upplUsingar,_m.a._ԀupplUsingarr_birgWab;khaldi_ԀsamrmiviWkvWi8._tlul_.1.mgr.95. B  gr.frumvarpsins,ogaWstoWatollstj;raviW_talninguna_.kvWi2.mgr.87.gr.eraWmestu    samhlj;Wa2._mlsl_.1.mgr.og2.mgr.80.gr.gildandi_tollalaga_.     kvWi3.mgr.ernUmli.kvWiWleggurYskylduherWar_leyfishafa_Ԁ_geymslusvWis_ {  aWhafa_byrgWarmann_Ԁ_viWstaddan_Ԁ_vrutalningu_Ԁtollstj;ra.TilgangurkvWisinserannars nF vegaraWveita_leyfishafa_Ԁ_geymslusvWis_ԀrtttilYessaWhafafulltrasinn_viWstaddan_Ԁ_taln 9 inguna_ԀogYarmeWrtttilYessaWkomaframfriathugasemdumviWframkvmdtaln  ingarinnarefstWaYykirtil.HinsvegarertilgangurkvWisinsaWtryggjaaWtollstj;rihafi  viWframkvmdtalningaraWgangaWaWilasemgeturgefiWYrupplUsingar&  semtollstj;ri r ;skareftirogaWstoWaW'aWWruleytiviW_vrutalningu_ԀeftirYvsemYurfaYykir. e= @ttUm88.gr.    088.og89.gr.erfjallaWumvntun_;tollafgreiddum_Ԁvrum_vrusendingu_.0frum  varpinuerannarsvegargertrWfyriraWvntungetiveriWsUnilegviW_affermingu_Ԁ_fars_Ԁoghins i vegarergertrWfyriraWumleyndavntungetiveriWaWrWa,_Y.e._ԀvntunsemekkiersUni \4 legviW_affermingu_.MlterfyrirumrUmrireglurtilniWurfellingaraWflutningsgjaldaYegar ' unnteraWstaWreynavntunmeWnokkuW;yggjandihttistraxviW_affermingu_Ԁ_fars_.XYykja  lkurhngaYttaWvntunhafikomiWtilutan_tollsvWis_Ԁrkisins.Xegarvntunkemur  sWarframYykirhinsvegarrttaWgeraauknarkrfurumsnnunvntunar,_Y.e._ԀsnnunYess `  aWvntunhafikomiWtilutan_tollsvWis_Ԁrkisins.XessvegnaerlagttilaWfjallaWverWium S+! hvorategundvntunarsinnigreininniYarsemskilyrWiniWurfellingaraWflutningsgjaldaeru " ekkihinsmuYessumtilvikum. #   01.mgr.88.gr.erkveWiWumaWYegarvntunersUnilegviW_affermingu_Ԁ_fars_Ԁskulitoll  $ stj;rilkka,fellaniWureWaendurgreiWatolleftirYvsemviWhverjusinni.0kvWinuer !W% tekiWframaW_vruvntun_ԀtelstsUnilegkomi_vrusending_ԀekkiframviW_affermingu_Ԁ_fars_ԀeWa J""& efsUnilegterafytriumbWumaWvrurvantarsendinguviW_affermingu_. #'   02.mgr.erkveWiWumaWrWherragetimeWreglugerWmltfyrirumskilyrWiniWur #( fellingar,lkkunareWaendurgreiWslutollsskv.1.mgr.UmYettaefniernfjallaWreglugerW $ ) nr.760/2000,umlkkun,niWurfellingueWaendurgreiWsluaWflutningsgjaldaafvrumvegna v%N!* _endursendingar_,galla,tj;ns,vntunareWaendurslutiltlanda,meWsWaribreytingum. 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K #    0greininniermltfyrirumhvaWavrurheimilteraWflytja_tollvrugeymslu_.kvWiW    aWhlutatil'aK j samsvrun2.mgr.74.gr.gildandi_tollalaga_.GreininYarfnastekkiskUringa.    @ttUm99.gr. wO    kvWi99.gr.frumvarpsinsernUmli.XarerlagttilaWheimiltverWiaWgeyma_tollaf B  greiddar_Ԁog_;tollafgreiddar_ԀvrursamarUmi_tollvrugeymslu_ԀaWfengnuleyfifjrmla    rWherraogaWuppfylltumnnartilgreindumskilyrWum.kvWigildandi_tollalaga_Ԁgeraekki   rWfyriraW_tollafgreiddar_Ԁvrursugeymdar_tollvrugeymslu_ԀenviWskiptalfiWhefurkallaW {  eftirslkriheimild._BirgWahald_Ԁfyrirtkjahefurauknummlifrstinn_frsvWin_ԀogYess nF vegnaermikilvgtaWunntsaWgeyma_tollafgreiddar_Ԁog_;tollafgreiddar_ԀvrureinumstaW. 9 SlktfyrirkomulagleiWireinnigtilaukinshagrWisviWdreifinguvrumtilkaupenda.  _Slufyrirtki_ԀgerakrfurumkveWinnsveigjanleikaviW_birgWahald_ԀogdreifinguvaraYv  augnamiWiaWunntsaWgeymavrurviWeigandi_geymslusvWi_,undirbaYrtildreifingar r ogfYr_tollafgreiddar_ԀYeimtmasemhentarmarkaWnumhverjusinni.VegnaYessahafa e= komiWtilsgunnarnUjartegundir_vruhsa_,svoklluW_vruh;tel_,semannast_lagerhald_Ԁog 0 _vrudreifingu_Ԁfyrirhnd_slufyrirtkjanna_.MeWYvaWfela_vruh;telum_Ԁ_birgWahald_Ԁog  _vrudreifingu_ԀgetafyrirtkieinhverjumtilvikumlkkaWkostnaWogaukiWhagkvmni  rekstrisnum.TilYessaW_vruh;telum_ԀsfrtaWveitaslkaYj;nustuYarfaWveramgulegt i aWgeyma_;tollafgreiddar_Ԁog_tollafgreiddar_ԀvrursamarUmi,undirstrngueftirliti_tollyfir \4 valda_.EftirlitmeW_geymslusvWum_Ԁfyrir_tollafgreiddar_Ԁog_;tollafgreiddar_Ԁvrurervandasam ' araeneftirlitmeWhefWbundnum_geymslusvWum_ԀogYessvegnaerulgWtileftirtalinskilyrWi  fyrirYvaWheimilaWverWiaW_tollafgreiddar_Ԁog_;tollafgreiddar_Ԁvrursugeymdarsama  _geymslusvWi_.SkilyrWiYessierutalinuppYremurtluliWum: `    1._tlul_.mlirfyrirumaW_tollafgreiddar_ԀvrurskulivalltaWgreindarfr_;tollafgreiddum_ S+! vrummeWskUrumhtti_tollvrugeymslu_.GerterrWfyriraWtollstj;rimetisem_eftirlits " aWili_ԀhvenraWgreiningerfullngjandi. #   2._tlul_.mlirfyrirumskUraaWgreiningu_tollafgreiddum_Ԁog_;tollafgreiddum_Ԁvrum  $ _birgWab;khaldi_Ԁ_geymslunnar_.XermltfyrirumaW_tollstj;rinn_ԀReykjavksamYykkivl- !W% oghugbnaW_tollvrugeymslu_ԀaWYessuleyti. J""&   3._tlul_.kveWurumaWrWherragetisettfrekariskilyrWifyrirYvaWheimilaWverWiaW #' _tollafgreiddar_Ԁog_;tollafgreiddar_ԀvrurverWigeymdarsama_geymslusvWi_.SlkskilyrWi #( hafaYanntilgangaWtryggjafullngjandi_tolleftirlit_.SkilyrWi99.gr.eruYvekkitmandi $ ) talin. v%N!*   02.mgr.erkveWiWumaWrWherragetiafturkallaWleyfisamkvmtkvWinu,aWtillgu A&"+ tollstj;ransReykjavk,uppfylli_leyfishafi_ԀekkilengurskilyrWi1.mgr.  '",   03.mgr.ermltfyrirumaWrWherragetikveWiWnnarumskilyrWifyrirgeymslu '#- _tollafgreiddra_Ԁog_;tollafgreiddra_ԀvarasamarUmi_tollvrugeymslu_ԀmeWreglugerW. (z$.   Fyrirmynd99.gr.eraWnokkruleytis;tt524.gr.reglugerWarrWsinsnr.2913/92fr12. ( okt;ber1992.  @GGUm100.gr. a   01.mgr.100.gr.kemurframsmeginreglaaW_iWnaWarframleiWsla_Ԁer;heimil_tollvru T, geymslu_.Samareglagildirsamkvmtgildandi_tollalgum_.    02.mgr.100.gr.erkveWiWumundantekningufrmeginreglu1.mgr.enYarerveitt  heimildtil_;verulegrar_Ԁ_aWvinnslu_Ԁvrum_tollvrugeymslu_.MeW;verulegri_aWvinnslu_Ԁer   ttviWUmsaraWgerWir,svosemskiptingusmrrieiningar,einfalda_umpkkun_,merkingu  X vara,_t.d._ԀmeWslenskumleiWbeiningumeWainnihaldslUsingu,samsetningu_vruhluta_,pr;fun K #  vruogYrif.0frumvarpinuerYvlagttilaWreglurum_tollvrugeymslur_ԀverWi_rUmkaWar_ԀaW    YessuleytifrYvsemner.XaWermeWWrumorWumlagttilaW_aWvinnsla_Ԁ_tollvrugeymsl    um_ԀverWimeWYeimhttisemntWkast_frsvWum_.MeWYessum;tierunnt,tilhagrWis   fyriratvinnulfiW,aWundirbavrurtildreifingarmeW_lgmarksaWvinnslu_Ԁ_tollvrugeymslu_. wO  UmYettaefniervsaWaWWruleytitilalmennraathugasemdaviW_XIII_.kaflafrumvarpsins. B    03.mgr.100.gr.ermltfyrirumaWtollstj;riskeriref;lj;sterhvort_aWvinnsla_Ԁvru    falliundirkvWi2.mgr.     04.mgr.100.gr.ertekiWframaWtollstj;raerheimiltaWtakmarka_aWvinnslu_Ԁskv.2.mgr. {  efhanntelurYaWnauWsynlegtvegna_tolleftirlits_. nF @GGUm101.gr.    0101.gr.ermltfyrirumaWrWherraveitileyfitilreksturs_tollfrjlsra_Ԁ_forWageymslna_Ԁ  _tollhfnum_ԀYarsemgeymamvistir,tbnaWogannanforWafyrirskipogflugvlar_utan r landsferWum_Ԁauk_varnings_ԀsemboWinnertilsluumborW.kvWiWsamsvrun75.gr. e= gildandi_tollalaga_ԀenYarerstakmrkungerWaWeinungis_skipatgerWir_Ԁogflugflgsem 0 eigafarartkiaWstaWaldrifrummilliannarralandagetafengiWstarfsleyfitilreksturs_toll  frjlsrar_Ԁ_forWageymslu_.LagtertilaWkvWiWverWirUmkaWmeWYeimhttiaW_lgaWilar_Ԁgeti  fengiWleyfitilreksturs_tollfrjlsrar_Ԁ_forWageymslu_ԀaWuppfylltumYeimskilyrWumsemtalin i eruupp1.!3.og6.!9._tlul_.1.mgr.95.gr.frumvarpsins.VsaWertilathugasemdameW95. \4 gr.varWanditilgreindskilyrWi.0lj;sirrabreytingaviWskiptalfinu,svosemvarWandi ' rekstrarformogeignarhaldskipumogflugvlum_millilandaferWum_,ogYeirrarYr;unar  semhefurorWiWviWgeymslu_;tollafgreiddra_ԀvaraYykirekkirttaWbindaleyfitilreksturs  _tollfrjlsrar_Ԁ_forWageymslu_ԀeingnguviW_skipatgerWir_ԀogflugflgsemeigafarartkiaW `  staWaldri_millilandaferWum_.RekstrislkrafyrirtkjahefurauknummliveriWskiptupp S+! smrrieiningarvegnahagrWisogsrstkfyrirtkisinnaYeftiratvikum_birgWahaldi_Ԁfyrir " skipogflugflg.0frumvarpinuertekiWmiWafYessariYr;unogrttYykiraW_rUmka_Ԁ_laga # rammann_ԀYannigaWfleiriaWilargetis;ttumleyfitilreksturs_tollfrjlsrar_Ԁ_forWageymslu_.Til  $ YessaWgta_jafnrWis_ԀYykirrttaWbindaheimildtilreksturs_tollfrjlsrar_Ԁ_forWageymslu_ԀviW !W% tiltekinfaglegskilyrWintillitstilYesshvortumskjandiereigandiaWfrumsemeru J""& _millilandaferWum_ԀaWstaWaldri. #' @GGUm102.gr. $ )   GreininYarfnastekkiskUringa. v%N!* @GGUm103.gr.  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(   0104.gr.ermltfyrirumYrvrursemheimilteraWflytja_tollfrjlsa_Ԁ_forWageymslu_.  kvWiWerefnislegasamrmiviW76.gr.gildandi_tollalaga_.GreininYarfnastekkiskUr  inga. a @GGUm105.&  gr.    01.' mgr.105.gr.erkveWiWumhvertflytjamegivrurr_tollfrjlsri_Ԁ_forWageymslu_.  kvWiWeraWmestuefnislegasamhlj;Wa77.gr.gildandi_tollalaga_.     kvWi2.mgr.105.mgr.ernUmlisemfelursrleiWbeiningutiltollstj;raYegarhann  X meturhvaWtelsthfilegurforWi_fars_.NauWsynlegtYykiraW_tollalg_ԀhafiaWgeymaskUrfyrir K #  mliumYettaatriWiensvoerekkigildandilgum.SetteruframkveWinviWmiW,_Y.e._ԀstrW    skips,gerWYess,fjldifarYega,strWhafnaroglengdferWar.:lkviWmiWskulusettum    hfileganforWaeftirYvhvortumeraWrWa_farYegafar_ԀeWaannarskonarfar,svosem   fiskiskipeWafarfarYegaflutningum.XskallitiWsrstaklegatilYesshvorthlutaWeigandifar wO  eraWstaWaldrifrummilli0slandsogannarralanda.0YessusambandiereinnigrttaW B  takaframaWtilYessaWfargetikeypt_tollfrjlsan_ԀforWaYarfYaWaWeigaviWkomuerlendri    hfn.JafnframtergertrWfyriraWrWherragetirsettnnarireglursamkvmtkvWinu,Yar   meWalumhfileganforWa,sbr.3.mgr. {  @GGUm106.gr. 9   Greininersamhlj;Wa78.gr.ngildandi_tollalaga_.  @GGUm107.gr. r   0greininniermltfyrirumaWrWherraveitileyfitilreksturs_tollfrjlsrar_Ԁverslunar(_fr e= hafnar_)nnartilgreindumhfnumogflugvllum.kvWiWeraWmestusamhlj;Wa79.gr. 0 ngildandi_tollalaga_.XessberY;aWgetaaWgildandi_tollalgum_ԀergertrWfyriraWfjr  mlarWherrasheimiltaWreka_tollfrjlsa_Ԁverslun.0frumvarpinuerekkigertrWfyriraW  fjrmlarWherrahafislkanreksturmeWhndum.XerfrumvarpinugertrWfyriraWum i skjandiumstarfsleyfitilreksturs_tollfrjlsrar_Ԁverslunars_lgaWili_.TilYessaWleyfiverWi \4 veittergertrWfyriraWumskjandiuppfylliskilyrWi1.!3.og6.!9._tlul_.1.mgr.95.gr. ' frumvarpsins.EruYaWsmuskilyrWiogsetterutilreksturs_tollfrjlsrar_Ԁ_forWageymslu_Ԁskv.  101.gr.frumvarpsins.VsaWertilathugasemdameW95.gr.varWanditilgreindskilyrWi.  @||Um108.!110.gr. S+!   GreinarnarYarfnastekkiskUringa. " @GGUm111.gr.  $   01.mgr.111.gr.erkveWiWumaWeingngusheimiltaWseljafarYegumog_hfnum_ !W% _millilandafara_ԀleiWrlandivrurr_tollfrjlsum_Ԁverslunum.kvWiWeraWYessuleyti J""& samhlj;Wa2.mgr.79.gr.gildandi_tollalaga_.0staW_skilnaWar_ԀumaW_fyrirskipa_ԀmegiaWvarn #' ingurr_tollfrjlsri_ԀverslunskuliafhenturferWamannieWa_farmanni_ԀlokuWumumbWumer #( lagttilaWvarningurverWieingnguseldurr_tollfrjlsri_Ԁverslungegnframvsun_brottfarar $ ) spjalds_ԀtilsnnunarYvaWkaupandieigistiflugvleWaskipileiWtiltlanda.Xetta v%N!* kvWiersamrmiviWframkvmdmrgumerlendum_flughfnum_.kvWisWastamls A&"+ liWar2.mgr.79.gr.gildandi_tollalaga_Ԁum_p;stverslun_Ԁr_frhfn_Ԁerfelltbrott.NUmli129.  '", gr.frumvarpsinsum_p;stverslun_ԀrlandigildirumYettaatriWi. '#-   2.mgr.111.gr.ernUmli_tollalgum_ԀYarsemlagtertilaWkveWiWverWiumaWrWherra (z$. getiheimilaW_leyfishafa_Ԁ_tollfrjlsrar_ԀverslunaraWseljafarYegumog_hfnum_Ԁ_millilandafara_ ( viWkomutillandsinsvrurr_tollfrjlsum_Ԁverslunum.MeWlgfestingukvWisinsertekinn  afallurvafiumaWheimilteraWreka_tollfrjlsa_Ԁ_komuverslun_Ԁ_frhfnum_ԀeinsogtWkasthefur  hrlandiumrabil.Rekstur_tollfrjlsrar_Ԁ_komuverslunar_Ԁerundantekningfrmeginreglu1. a mgr.111.gr.YarsemkveWiWerumaW_tollfrjlsar_ԀvrurskuliaWeinsseldarfarYegumog T, _hfnum_ԀleiWrlandi.XessvegnaertekiWframkvWinuaWslkarverslanirskulisrstak  lega_afmarkaWar_ԀogeingnguaWgengilegarfyrirfarYegaoghafnirsemkomatillandsins.    03.mgr.111.gr.erkveWiWumaWrWherrakveWimeWreglugerWhvaWavrurerheimilt   aWselja_tollfrjlsri_Ԁ_komuverslun_Ԁskv.2.mgr.XarsemaW2.mgr.felursrundantekningu  X frmeginregluergertrWfyriraWtakmarkaWurfjldivrutegundaverWiseldur_komu K #  verslun_.    @GGUm112.gr.     01.mgr.112.gr.ermltfyrirumaWrWherraveitileyfitilreksturs_frsvWis_ԀaWupp wO  fylltumsmuskilyrWumogsetterufyrirveitinguleyfistilreksturs_tollvrugeymslu_Ԁ1.!11. B  tlul.1.mgr.95.gr.frumvarpsins.      kvWium_frsvWi_Ԁeru_IX_.kaflagildandi_tollalaga_.0greinargerWmeWlgunumvartek   iWframaWgertvrirWfyriraWhgtyrWiaWkomaupp_tollfrjlsum_ԀsvWumhrlandiYar {  semaWstWurYttusrstaklegahentaogskapaYarmeWmguleikatilUmissaratvinnustarf nF semitengslumviWdreifinguog_aWvinnslu_Ԁ_;tollafgreiddum_Ԁvrum.GertvarrWfyriraW 9 tilgangur_frsvWis_ԀvrieinkumtvYttur,_aWvinnsla_Ԁvrumoggeymslavrutildreifingar  tilannarralanda.ReglugerWnr.527/1991,um_frsvWi_,varsetttilnnaritfrslukvWum  _tollalaga_Ԁum_frsvWi_.undanfrnumrumhafaveriWgefintfleirileyfitilreksturs_fr r svWa_Ԁenalmennra_tollvrugeymslna_ԀeinsogframkemuralmennumathugasemdumviW e= _XIII_.kaflafrumvarpsins.stWaYesseraWreglurumgeymsluogmeWferWvara_frsvWum_ 0 erurUmriogsveigjanlegriensamsvarandireglurum_tollvrugeymslur_.XessskalY;getiWaW  Yauleyfitilreksturs_frsvWa_,semhafaveriWgefint,erutakmrkuWviWgeymsluog_aW  vinnslu_Ԁvrumskv.5.og6.gr.reglugerWarnr.527/1991,um_frsvWi_,enYarerfjallaWum i einfalda_aWvinnslu_,svosemskiptingu_sendinga_,_umpkkun_,samsetningu,blndun,pr;fun \4 ogYrif.Fr1987hefurekkertleyfitilreksturs_frsvWis_ԀveriWgefiWtnYessarartakmrk ' unar,_Y.e._Ԁekkerteiginlegt_frsvWi_ԀhefurveriWstarfrkt.AWteknutillititilYeirrarfram  kvmdarsemhefurveriWviWhfWviWtgfuleyfatilreksturs_frsvWa_Ԁog_tollvrugeymslna_  erlagttilfrumvarpinuaWkvWium_tollvrugeymslur_ԀverWi_rUmkuW_ԀYveruaWYauni `  tilstarfsemi_frsvWa_Ԁeinsoghnerdag,YarmeWaleinfaldrar_aWvinnslu_,semekkitelst S+! tiliWnaWar,svosemskiptingsendingar,_umpkkunar_,samsetningar,blndunar,pr;funarog " Yrifa.XerhinsvegarlagttilaWkvWium_frsvWi_ԀverWifram_tollalgum_Ԁentilgangur # _frsvWis_ԀverWieinungisf;lginnYvaWveitafyrirtkjum,jafntinnlendumsemerlendum,  $ kostaWframleiWahreWaljkaframleiWsluUmisskonar_varnings_Ԁeinsogtkja,vla,_vara !W% hluta_ԀogUmissaannarra_fullbinna_ԀvarasemsWanverWafluttarinnanlandsmarkaWeWa J""& erlendamarkaWi.GerterrWfyriraW_aWvinnsla_Ԁ_frsvWi_ԀverWiYumfangsmeiriens #' _aWvinnsla_Ԁsemheimiler_tollvrugeymslu_ԀsamkvmtkvWumfrumvarpsins.MeWWrum #( orWumerlagttilaWleyfitilreksturs_frsvWis_ԀverWieingnguveittYeimerhyggjaststarf $ ) rkjaeiginlega_iWnaWarstarfsemi_Ԁ_frsvWi_.EnaWrarvrur,_Y.e._ԀvrursemekkierutlaWar v%N!* til_aWvinnslu_Ԁ_frsvWi_,verWigeymdar_tollvrugeymslu_. 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"   0119.og120.gr.frumvarpsinserfjallaWum_endurkvrWun_ԀaWflutningsgjalda.Fyrri # greininlUturaW_rafrnum_ԀaWflutningsskjlumoghinsWariaWskriflegumaWflutningsskjl  $ um.stWaYykirtilYessaWfjallaumYessitilvikhvortsinnigreinvegnaYessaWaWstWur !W% tollstj;ratilYessaWendurskoWaupplUsingarsemlgutilgrundvallartollafgreiWsluvrueru J""& mismunandieftirYvhvort_tollafgreiWslan_Ԁvar_rafrn_ԀeWaskrifleg.Xegarskrifleg_aWflutn #' ingsskjl_Ԁerultintollstj;rathefurtollstj;riaWflutningsskUrslusamt_fylgiggnum_Ԁundir #( hndumogerYessvegnahgtumvikaWendurskoWa_aWflutningsskjl_Ԁtilgrundvallartoll $ ) afgreiWsluinnantiltekins_frests_.EndurskoWuntollstj;ravegna_rafrnnar_ԀtollafgreiWslufer v%N!* hinsvegarframmeWYeimhttiaWframkvmdareru_rtaksathuganir_Ԁinnfluttumsending A&"+ um,annaWhvort_slembirtaksathuganir_ԀeWa_rtaksathuganir_Ԁgrundvelli_httugreiningar_ԀeWa  '", annarraforsendna.AfYeirristWuYykirrttaWheimildirtollstj;ranitil_sendinga_Ԁsem '#- innflytjandihefurfengiW_tollafgreiddar_ԀsWustusexrumtaliWfrYeimdegiYegarhonum (z$. bersttilkynningumfyrirhugaWa_endurkvrWun_ԀaWflutningsgjalda.SamsvarandikvWier ( 3._tlul_.5.mgr.99.gr.gildandi_tollalaga_.0YessusambandierjafnframtrttaWvsatilYess  aWssemsendirtollstj;ra_aWflutningsskjl_ԀmeW_skjalasendingum_Ԁmillitlvaberrka  byrgWYvaWrttogfullngjandiggnliggiaWbakihinni_rafrnu_ԀtollafgreiWslu,sbr._VIII_. a kaflafrumvarpsins.LagtertilaWsexrafresturinnverWi_orWaWur_ԀmeWltillegabreyttumhtti T, YannigaWfresturinnverWitalinntilbakafrYeimdegiYegartilkynningum_fyrirhugaWan_Ԁr  skurWum_endurkvrWun_ԀberstinnflytjandaognitilYeirra_sendinga_Ԁsemvoru_tollafgreiddar_  Yvtmabili.   @GGUm120.gr. 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( gr.gildandi_tollalaga_.  @GGUm121.gr. a   0greininnierfjallaWumaWrar_endurkvarWanir_Ԁafhlfutollstj;raenYrsemltaaW T, _endurkvrWun_ԀaWflutningsgjalda.kvWiWernUmli.0gildandi_tollalgum_Ԁerekkiheimild  tilhandatollstj;ratilYessaWgerabreytingaraWflutningsskjlumefbreytingarnarleiWaekki  til_endurkvrWunar_ԀaWflutningsgjalda.XaWerafarmikilvgtaWaflaeins_reiWanlegra_Ԁupp   lUsingaogmgulegteruminn-og_tfluttar_Ԁvrur,YarmeWalrttraupplUsingaum_toll  X flokkun_Ԁvru.UpplUsingarrtlvukerfi_tollyfirvalda_ԀerunotaWarviWUmsargreiningarinn- K #  og_tfluttum_Ԁvrum,_hagtlum_Ԁog_verslunarskUrslum_Ԁogfleira.EinniggetaaWflutningsgjld    vrumtilteknum_tollskrrnmerum_ԀbreystogYermikilvgtaWlagthafiveriWfyririnn    flytjandaaW_tollafgreiWa_Ԁvrunarttu_tollskrrnmeri_.XessvegnaerkveWiWumaWtoll   stj;rileiWrttirangareWa;fullngjandiupplUsingaraWflutningsskjlumsemhonumhafa wO  veriWltintYrttfyriraWleiWrttingarleiWiekkitilbreyttrarkvrWunaraWflutningsgjalda. 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" Hinsvegareruforsendur;lj;sariYeimtilvikumsemumgetur2.mgr,sbr.1.mgr.81.gr. # frumvarpsinsYarsemvarahefurveriWafhentundan_tolleftirliti_Ԁn_tilskilins_Ԁleyfis_tollyfir  $ valda_.0YeimtilvikumreynistnauWsynlegtaWhafahliWsj;nafllumYeimupplUsingumsem !W% liggjafyrirumvru,YarmeWal_farmskr_.EfekkierunntaWbyggja_framlgWum_Ԁggnum J""& geturreynstnauWsynlegtaWbyggja_meWaltalstlum_Ԁhagstofuyfirinnfluttarvrur. #' @GG& , Um124.gr. $ )   0124.gr.erfjallaWumleiWrttingu_aWflutningskUrslu_ԀeftirtollafgreiWsluaWkrfuinnflytj v%N!* anda.0greinargerWmeW99.gr.gildandi_tollalaga_ԀkomframaWlagtvritilmeWgreininniaW A&"+ tiltekinnyrWikveWinn_frestur_,alltaW',$5 60dagarfyrirhvornaWilatilYessaWkrefjastleiW  '", rttingar._TilvitnuW_ԀummligreinargerWgerarWfyriraWbWitollstj;rioginnflytjandieWa '#- umboWsmaWurinnflytjandaeftiratvikumgetikrafistleiWrttingarupplUsingaaWflutnings (z$. skjlum.Hinsvegarereingngumltfyrirumskyldutollstj;ratilYessaW_endurkvarWa_ ( innflytjandaaWflutningsgjldsamrmiviWkvWigreinarinnar.XykirstWatilaWkveWa  skUrtumrttinnflytjandatilYessaWkomaframmeWleiWrttingar_framlgWum_ԀaWflutn  ingsskjlumeWaviWbturviWYaueftirtollafgreiWsluvrusrstakrigrein.MeWYeimhtti a ertekinnafallurvafiumYettaatriWi.AWaukierlagttilaW_frestur_ԀinnflytjandatilYessaW T, komaaWleiWrttingumaWflutningsskjlumsamsvariheimildumtollstj;ratil_endurkvrW  unar_Ԁgjalda,sbr.119.og120.gr.frumvarpsinsog99.gr.gildandi_tollalaga_.XaWerafarmikil  vgtaWrttarogfullngjandiupplUsingarliggitilgrundvallartollafgreiWsluvru.Xess   vegnaerinnflytjendumekkieinungisveitturrtturtilYessaWleggjaframbeiWniumleiWrtt  X ingu_aWflutningsskjala_ԀheldurereinniglgWYsskyldaaWkomaframmeWleiWrttingar K #  verWiYeirYessvariraWupplUsingarsemlgutilgrundvallartollafgreiWsluvruhafiveriW    rangareWa;fullngjandi.      02.mgr.124.gr.ermltfyrirumaWbeiWniumleiWrttinguskuliafhenttollstj;raformi   _leiWrttrar_ԀskriflegraraWflutningsskUrslu.JafnframterkveWiWumaW_leiWrttingarskUrslan_ wO  skuliuppfyllakrfurumnauWsynlegarupplUsingaraWflutningsskUrsluog_fylgiggnum_.XaW B  ermltfyrirumaWbeiWniumleiWrttingu_rafrnnar_ԀskUrsluskulilgWframmeWskriflegri    skUrsluvegnaYessaWviWkvrWunYesshvortleiWrttingskuliheimilernauWsynlegtaW   leggjamatllggnmlsinsogaWstWurviWtollafgreiWslu. {    03.mgr.124.gr.erkveWiWumaWinnflytjandiberi_snnunarbyrWi_ԀfyrirYvaWrangarog nF ;fullngjandiupplUsingarhafiveriWlagWartilgrundvallartollafgreiWsluvruefbreyttar 9 forsendurgetaleitttillkkunarlagWraaWflutningsgjalda.BeiWniumleiWrttingarsamkvmt  YessarigreinltaaWaWflutningsskjlumvegnainnfluttravarasemhafaveriW_tollafgreiddar_,  _Y.e._Ԁafhentartilnotkunarinnanlands.XaWer;mgulegtaWgangarskuggaumrttmti r nUrraupplUsingameW;yggjandihttiYegarvarahefurveriWafhentundan_tolleftirliti_.AfYv e= leiWiraWgeraverWurstrangarkrfurtilsnnunarinnflytjandaYegarbeiWniumleiWrttingu 0 erlgWframmeWstoWYessukvWi.NUrreikningurverWurtildmisekkilagWurfram  nemaatvikogggnmlsinseinsogYaulgufyrirviWtollafgreiWslustyWjiaWumrangarupp  lUsingarhafiveriWaWrWa. i @GGUm125.gr. '   0125.gr.frumvarpsinsermltfyrirum_kruheimild_Ԁinnflytjandatiltollstj;ra.kvWiW  eraWmestusamhlj;Wa100.gr.gildandi_tollalaga_.X;ergertrWfyrirYvaWYrkvarWanir  tollstj;rasemstakrutilfjrmlarWherraskv.102.gr.gildandi_tollalaga_Ԁstikrutil `  tollstj;raog_rkistollanefndar_ԀsamkvmtkvWumfrumvarpsins.OrWalagikvWisinser S+! breyttltillegaYannigaWlj;stsaW_kruheimild_Ԁinnflytjandatiltollstj;ratekurtilallra " kvarWanatollstj;raumfjrhWaWflutningsgjaldaeWaatriWisemliggjatilgrundvallar # kvrWunaWflutningsgjalda,svosem_tollverW_Ԁog_tollflokkun_,YarmeWalkvarWanatollstj;ra  $ umsynjunniWurfellingar,lkkunareWaendurgreiWslutollsgrundvelli3.,5.og6.gr.n !W% gildandi_tollalaga_,sbr.5.,7.og8.gr.frumvarpsins. J""&   AWWruleytiYarfnastkvWiWekkiskUringa. #' @GGUm126.gr. $ )   0126.gr.frumvarpsinserfjallaWum_kruheimildir_Ԁtil_rkistollanefndar_,semersjlfstW v%N!* _stj;rnsUslunefnd_.VerWurrskurWumhennarekkiskotiWtilrWherra.kvWiWsamsvarar101. A&"+ gr.gildandi_tollalaga_.X;erlagttilaWfleirikvarWanirverWi_kranlegar_Ԁtil_rkistollanefndar_.  '", UmYrkvarWanirervsaWtilskUringaviW125.gr.frumvarpsins. '#-   _Frestur_ԀnefndarinnartilYessaWkveWaupprskurWskv.9.mgr.erlengdurr30dgum (z$. 60daga,_m.a._ԀvegnaYessaWgeramrWfyriraWfleirimlumverWiskotiWtilnefndarinnar ( verWikvWifrumvarpsinsaWlgum.    Aukframangreindrabreytingaer5.mgr.126.gr.sbreytinggerWfrkvWi4.mgr.  101.gr.gildandilagaaWYaWermeWskUrumhttikveWiWumskyldu_rkistollanefndar_Ԁtil a YessaWsendainnflytjanda_endurrit_Ԁkrutollstj;ransReykjavk. T,   AWWruleytiYarfnastgreininekkiskUringa.  @Um_XV_.kafla.     0kaflanumerfjallaWumlagninguoggjalddagaaWflutningsgjalda,_greiWslufrest_Ԁog  X _greiWslustaW_. 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S+! mgr.103.gr.gildandi_tollalaga_ԀenY;erlagttilaWgjalddagiaWflutningsgjaldaverWi_tollaf " greiWsludagur_ԀvruenekkisdagurYegarbeiWniumttekthennarsamttilskildumggnum # erlgWfram.  $   03.mgr.127.gr.ermltfyrirumgjalddagaaWflutningsgjaldaYegar_neyWarleyfi_ԀeWaleyfi !W% til_brWabirgWatollafgreiWslu_ԀerveitteWatmabundinn_tollfrjls_Ԁinnflutningur_heimilaWur_. J""& SamsvarandikvWier2.mgr.5.gr.reglugerWarnr.61/1989,um_greiWslustaW_,gjalddaga #' ogfullnustuaWflutningsgjaldavegna_tollmeWferWar_Ԁinnfluttumvrum,enrttYykiraWkveW #( iWverWiumgjalddagaYessumtilvikum_tollalgum_.kvWiWYarfnastaWWruleytiekki $ ) skUringa. v%N!*   04.mgr.127.gr.ermltfyrirumgjalddagaaWflutningsgjaldaaf_hraWsendingum_.Gjald A&"+ dagiaWflutningsgjaldaaf_hraWsendingum_ԀersamkvmtgildandirttikveWinn8.gr.reglu  '", gerWarumtollafgreiWslu_hraWsendinga_,enrttYykiraWmltverWifyrirumhann_tolla '#- lgum_. (z$.   5.mgr.127.gr.erefnislegasamhlj;Wa1.mgr.105.gr.gildandi_tollalaga_. 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T,   kvWi128.!131.gr.frumvarpsinskomastaW109.gr.gildandi_tollalaga_.    01.mgr.128.gr.ermltfyrirumaWaWilarsemeruskrWir_virWisaukaskattsskr_Ԁnj;ti  _greiWslufrests_Ԁ_aWflutningsgjldum_ԀendasuYeirskilumviWrkissj;W.kvWiWkemur   staW1.mgr.109.gr.gildandi_tollalaga_.XaWhefurveriWlitiWsvoaWaWilarsemskrWireru  X _virWisaukaskattsskr_ԀoggerauppvirWisaukaskattinnanlandsmiWaWviWtveggjamnaWaeWa K #  skemmri_uppgjrstmabil_ԀuppfylliskilyrWi1.mgr.109.gr.,sbr.1.mgr.2.gr.reglugerWarnr.    390/1999,um_greiWslufrest_Ԁ_aWflutningsgjldum_,meWsWaribreytingum.AWriraWilar    _virWisaukaskattsskr_ԀgetafengiW_greiWslufrests_Ԁ_aWflutningsgjldum_ԀefYeirleggjafram   tryggingu,sbr.2.mgr.2.gr.reglugerWarinnar.0frumvarpinuerlagttilaWstfrslaskil wO  yrWi1.mgr.109.gr.semkemurframreglugerWinniverWitekinupp_tollalg_ԀogkvWiW B  vkkaWYannigaWallirsemskrWireru_virWisaukaskattsskr_Ԁeigirtt_greiWslufresti_Ԁ_aW    flutningsgjldum_.XaWerjafnframtsettsemskilyrWifyrir_greiWslufresti_Ԁ_aWflutningsgjldum_   aWssemhans;skarsskilumviWrkissj;W.SambrilegtkvWier2._mlsl_.1.mgr.6. {  gr.reglugerWar&  um_greiWslufrest_Ԁ_aWflutningsgjldum_ԀenrttYykiraWumrttskilyrWistil nF tekiWmeWskUrumhtti_tollalgum_.'nu  9   02.mgr.128.gr.erkveWiWumaW;heimiltsaWveita_greiWslufrest_Ԁ_aWflutningsgjldum_  Yegar_neyWarleyfi_ԀerveitteWaYegar_brWabirgWatollafgreiWsla_Ԁferfram,svoogviWuppgjr  aWflutningsgjaldaYessumtilvikum.Xessi_fyrirvari_ԀersetturreglugerWn.RttYykiraW r takahannupp_tollalg_.AWWruleytiskUrirkvWiWsigsjlft. e= @GGUm1& a 29.gr.    01.mgr.129.gr.ersettframmeginreglaum_uppgjrstmabil_Ԁ_skuldfrWra_ԀaWflutnings  gjalda.Xau_uppgjrstmabil_Ԁsemmlterfyrir'ay umeruYausmuoggildaskv.1._tlul_.4.gr. i reglugerWarum_greiWslufrest_Ԁ_aWflutningsgjldum_.Xau_uppgjrstmabil_ԀgildanemaannaW \4 skveWiWWrumlgum,sbr.4.mgr.5.gr.laganr.96/1995,umgjaldaffengiogt;baki, ' meWsWaribreytingum.Skv.3.mgr.109.gr.gildandi_tollalaga_ԀkveWurrWherra_uppgjrs  tmabil_Ԁog_eindaga_Ԁ_lnaWra_ԀaWflutningsgjaldareglugerW.RttYykiraWkveWiWverWium  YessiatriWi_tollalgum_. `    02.mgr.129.gr.ersettframmeginreglaumgjalddaga_skuldfrWra_ԀaWflutningsgjalda. S+! GjalddagierkveWinn15.dagurnstamnaWareftirlok_uppgjrstmabils_Ԁlktogner,sbr. " 1._tlul_.4.gr.reglugerWarum_greiWslufrest_Ԁ_aWflutningsgjldum_.Meginreglangildirnema # annaWskveWiWWrumlgum,sbr.4.mgr.5.gr.laganr.96/1995,umgjaldaffengiog  $ t;baki,meWsWaribreytingum,og1.mgr.9.gr.laganr.97/1987,um_vrugjald_,meWsWari !W% breytingum. J""& @GGUm130.gr. #(   01.mgr.130.gr.frumvarpsinserannarsvegarmltfyrirumaWtollstj;riskulilokafyrir $ ) frekari_skuldfrslu_ԀhjYeimsemnUtur_greiWslufrests_Ԁefsgerirekkiskil_aWflutnings v%N!* gjldum_Ԁtilskildumtma.Synjun_greiWslufresti_ԀsamkvmtkvWinugildirmeWanvan A&"+ skilvara.Hinsvegarertollstj;raveittheimildtilYessaWsynjaaWilaumfrekari_greiWslufrest_  '", efhanngerirekkiskilWrum_rkissj;Wsgjldum_Ԁen_aWflutningsgjldum_Ԁtilskildumtma. '#- HliWstttkvWier1.mgr.6.gr.reglugerWarum_greiWslufrest_Ԁ_aWflutningsgjldum_Ԁenrtt (z$. YykiraWkveWiWverWiumYessiatriWi_tollalgum_. 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B    kvWi2.mgr.132.gr.ersamhlj;Wa6.mgr.99.gr.gildandi_tollalaga_.kvWiWersett    framsemalmennreglaenlkureruaWeinkumkomitilkastakvWisumgreiWsluvaxta   vegna_oftekinna_ԀaWflutningsgjaldatengslumviW119.!122.gr.frumvarpsinsum_endur {  kvrWun_ԀaWflutningsgjaldaogaWrarleiWrttingar. nF @GGUm133.gr.    kvWi1.mgr.133.gr.frumvarpsinserefnislegasamhlj;Wa1.mgr.106.gr.gildandi  _tollalaga_. r   kvWi2.mgr.133.gr.erefnislegasamhlj;Wa4.mgr.106.gr.gildandi_tollalaga_. e=   kvWi3.mgr.133.gr.kemurstaW2.mgr.106.gr.gildandi_tollalaga_.LagtertilaWaW 0 flutningsgjldverWigreiddhjYeim_tollmiWlara_Ԁsemannastflutningp;st-eWa_hraWsendingar_  tillandsins.SendingarafYessutagieruauknummli_keyrWar_ԀstarfsstWeWaheimtil  viWtakendaYeirra.XessvegnaermltfyrirumaWgreiWaskuliaWflutningsgjldhj_toll i miWlara_ԀnYessaWstaWsetningsnnartilgreind.0YvfelstaWviWtakandip;st-eWa_hraWsend \4 ingar_Ԁgetur_m.a._ԀgreittaWflutningsgjld_p;sthsi_ԀeWaannarristarfsstW_tollmiWlara_._Toll ' miWlari_ԀsemfengiWhefurleyfitilYessaWmiWlap;st-og/eWa_hraWsendingum_Ԁannastinnheimtu  aWflutningsgjaldafyrirhndtollstj;ra,sbr.50.gr.frumvarpsins.    kvWi3.mgr.106.gr.gildandi_tollalaga_ԀerfelltbrottYarsem1.mgr.133.gr.frum `  varpsinstekuryfirefniYess. S+! @Um_XVI_.kafla. #   0kaflanumerfjallaWumbyrgWgreiWsluaWflutningsgjaldaoginnheimtuaWflutnings  $ gjalda,YarmeWalnauWungarslutilfullnustuaWflutningsgjalda. !W% @GGUm134.gr. #'   kvWi1.mgr.134.gr.erefnislegasamhlj;Wa1.mgr.111.gr.ngildandi_tollalaga_ԀaW #( WruleytienYvaWhugtakiWviWtakandierekkitekiWupp_frumvarpskvWiW_.Ekkihefur $ ) veriWgerWurgreinarmunurinnflytjandaogviWtakandavruframkvmdogYessvegnaer v%N!* lagttilaWeingnguverWimltfyrirumbyrgWinnflytjanda. A&"+   kvWi2.mgr.134.gr.samsvarar2.mgr.111.gr.gildandi_tollalaga_.GerterrWfyrir  '", _;skiptri_Ԁ(_s;lidarskri_)byrgWinnflytjandaog_tollmiWlara_ԀgreiWsluaWflutningsgjalda.S '#- breytingergerWfrgildandilgumaWgerterrWfyriraWbyrgWannarra_umboWsmanna_Ԁinn (z$. flytjandaen_tollmiWlara_Ԁfallibrott. (   kvWi134.gr.frumvarpsinserekkitmandiumbyrgWgreiWsluaWflutningsgjalda.  byrgWgreiWsluaWflutningsgjaldaer_t.d._ԀlgW_leyfishafa_Ԁ_geymslusvWis_Ԁvegnasrstakra  atvika,sbr.78.gr.frumvarpsins. a @GGUm135.gr.    kvWi1.mgr.135.gr.eraWalatriWumefnislegasamhlj;Wa3.mgr.111.gr.ngildandi  _tollalaga_.X;erekkigertrWfyrirYvaWsektirverWitryggWarmeW_lgveWi_Ԁ_;tollafgreiddri_   vru.Xerrtting3.mgr.113.gr.gildandi_tollalaga_ԀumaWeigandihafiekkiheimildtil  X YessaWtakavrusnavrslufyrren_afhendingarheimild_ԀviWkomanditollstj;raliggurfyrir. K #  XaWYykir;YarfiaWgetaYessYessusamhengivegnaYessaWumeraWrWameginreglusam    kvmtfrumvarpinuoggildandi_tollalgum_.      Fyrri_mlsliWur_Ԁ2.mgr.135.gr.eraWalatriWumefnislegasamhlj;Wa4.mgr.111.gr.gild   andi_tollalaga_.XertekiWfram3.mgr.111.gr.gildandi_tollalaga_ԀaW_haldsrttur_Ԁ_farmflytj wO  anda_ԀstandiekkivegifyrirYvaW_tollstj;rar_ԀgetikrafistnauWungarslu_;tollafgreiddum_ B  vrumnundanfarandi_fjrnms_ԀeWa_skorunar_Ԁtileigandatil_lkningar_Ԁ_aWflutningsgjldum_,    _drttarvxtum_,sektumogkostnaWi._LgveW_Ԁ_;tollafgreiddri_Ԁvrugengurframar_haldsrtti_   _farmflytjanda_Ԁsamkvmtalmennumreglum_veWrttar_._TilvitnaWur_Ԁ_fyrirvari_Ԁertalinn;Yarfur {  oghannerYessvegnafelldurniWur.0sWarimlsliW2.mgr.ermltfyrirumaWtollstj;rigeti nF boWiWvrutilslualmennummarkaWi.SambrilegtkvWi2.mgr.14.gr.reglugerWar 9 nr.nr.61/1989,um_greiWslustaW_,gjalddagaogfullnustuaWflutningsgjaldavegna_tollmeW  ferWar_Ԁinnfluttumvrum,meWsWaribreytingum.    kvWi3.mgr.ersamhlj;Wa7.mgr.111.gr.gildandi_tollalaga_. r   kvWi4.mgr.eraWmestusamhlj;Wa5.mgr.111.grgildandi_tollalaga_.X;verWurekki e= gertfjrnmsamkvmtgreininnihjWrumumboWsmnnuminnflytjandaen_tollmiWlara_ԀYar 0 sembyrgWYeirragreiWsluaWflutningsgjaldaverWurfelldniWur2.mgr.134.gr.frum  varpsins.  @GGUm136.gr. \4   0136.gr.frumvarpsinserusrreglurumnauWungarsluuppboWi. '   01.mgr.136.gr.ertollstj;raveittheimildtilYessaWhaldauppboW_;tollafgreiddum_  vrumtil_lkningar_Ԁ_gjaldfllnum_Ԁ_aWflutningsgjldum_,_drttarvxtum_ԀogkostnaWi.0kvW  inuergertrWfyriraWtollstj;rimetihvenrnauWsynstanditilYessaWhaldauppboW.AW `  WruleytiYarfnastgreininekkiskUringar. S+!   02.mgr.erusettarframreglurumauglUsingaruppboWsogtilkynningartilinnflytjenda " varasemerusettaruppboW.TekiWerframkvWinuaWinnflytjendumskulisendarsr # stakartilkynningarumuppboW_;tollafgreiddum_Ԁvrum.FelstbreytingunnistaWfesting  $ nverandiframkvmdaWYessuleyti.AWWruleytiYarfnastgreininekkiskUringar. !W%   kvWi3.mgr.ersamhlj;Wa6.mgr.111.gr.ngildandi_tollalaga_. J""&   kvWi4.mgr.ersamhlj;Wa8.mgr.111.gr.ngildandi_tollalaga_ԀaWYvfrtlduaWheim #' ildtollstj;ratilYessgreiWafyrirgeymsluvrueinnmnuWfrkomutillandsinserfelld #( brott.XessariheimildhefurekkiveriWbeittframkvmd. $ )   5.mgr.YarfnastekkiskUringa. v%N!* @Um_XVII_.kafla.  '",   0kaflanumerfjallaWumheimildtollstj;ratilaWstWvatollafgreiWsluYremurgreinum. '#- kvWi137.og138.gr.eigasraWnokkruleytifyrirmynd131.gr.gildandi_tollalaga_Ԁen (z$. YarerkveWiWumaWefmaWur_tregWast_ԀviWaWgefa_tollstarfsmnnum_ԀupplUsingar,leggja ( framskjleWaveitaaWstoWsemhannerskyldurtilsamkvmt_tollalgum_,reglugerWeWa  WrumfyrirmlumsettumsamkvmtYeimmknUjahanntilYessmeWstWvuntollaf  greiWslu.stWaYykirtilYessaWmlannarfyrirumhvaWatilvikumogmeWhvaWahtti a stWvuntollafgreiWslukemurtilgreinatilaWknUjamanntilaWfullngjaskyldumsnum. T, 139.gr.ersrkvWiumstWvuntollafgreiWsluefgrunurvaknarumaWinnflutningureigi  srstaWvrusembrUturgegn_hugverkarttindum_.  @GGUm137.gr.  X   0137.gr.ermltfyrirumaWtollstj;riskulistWvatollafgreiWslusendingarefinnflutn K #  ingurvrusemsending_innheldur_ԀersamkvmtlgumeWa_stj;rnvaldsfyrirmlum_ԀhWur    skilyrWumsemekkiersUntframaWhafiveriWfullngteWahWurleyfumsemekkiersUnt    framaWhafiveriWaflaW.0Umsumlgumog_stj;rnvaldsfyrirmlum_ԀermltfyrirumaW   innflytjandavruberiaWaflaleyfastj;rnvaldatilinnflutningsvrueWasUnaframaWvara wO  fullngikveWnumskilyrWum.0framkvmdhefurveriWlitiWsvoaW_eftirlitshlutverki_ B  tollstj;rameWinn-ogtflutningifelistaWhonumberiaWstWvainn-ogtflutningsemekki    fullngirsettumreglum.Xettahlutverktollstj;rahefurekkiveriWorWaWmeWbeinumhtti   _tollalgum_.GreininjafntviWuminn-ogtflutning,sbr.151.gr.frumvarpsins. {  @GGUm138.gr. 9   0138.gr.ermltfyrirumaWtollstj;rasheimiltaWstWvatollafgreiWslullumvrum  tilinnflytjandasemervanskilummeWaWflutningsgjld,drttarvextieWaannankostnaWog  tilinnflytjandasemhefurvanrktaWltatollstj;rataWflutningsskUrsluogfylgiggninnan r _tilskilins_Ԁ_frests_.StWvuntollafgreiWsluskalkomatilframkvmda15dgumeftiraWinn e= flytjandahefurveriWtilkynntumfyrirhugaWastWvuntollafgreiWslullumvrumtilhans. 0 GreininjafntviWuminn-ogtflutning,sbr.151.gr.frumvarpsins.GreininernUmli  _tollalgum_.  @GGUm139.gr. \4   139.gr.ersamhlj;Wa50.gr.Agildandi_tollalaga_.kvWiWkominn_tollalg_ԀmeW6.gr. ' laganr.87/1995.VsaWertilathugasemdameWYeimlgumumgreinina.  @Um_XVIII_.kafla. `    0_XVIII_.kaflafrumvarpsins,nnartiltekiW140.!146.gr.,erfjallaWum_undirboWs_-og S+! _jfnunartolla_.kvWikaflanserull;breyttfr_XII_.kafla,115.!120.gr.A,ngildandi_tolla " laga_,aWWruleytienYvaWrWun_tluliWa_Ԁog_stafliWa_ԀhefurveriWbreytteinstkumgreinum # tilsamrmisviWuppsetninguannarragreinafrumvarpsins.  $ @GGUm140.gr. J""&   Greininersamhlj;Wa115.gr.gildandi_tollalaga_. #' @GGUm141.gr. $ )   Greininersamhlj;Wa116.gr.gildandi_tollalaga_. v%N!* @GGUm142.gr.  '",   Greininersamhlj;Wa117.gr.gildandi_tollalaga_. '#-  (z$. @GGUm143.gr. (   Greininersamhlj;Wa118.gr.gildandi_tollalaga_.  @GGUm144.gr. a   Greininersamhlj;Wa119.gr.gildandi_tollalaga_. T, @GGUm145.gr.    Greininersamhlj;Wa120.gr.gildandi_tollalaga_.   @GGUm146.gr. K #    Greininersamhlj;Wa120.gr.Agildandi_tollalaga_.    & , @Um_XIX_.kafla.     0kaflanumerfjallaWumtflutning.kvWikaflanssamsvaraflest121.gr.gildandi wO  _tollalaga_.EittkvWikaflanumernUmlisemfjallarumeinfaldaWar_tflutningsskUrslur_. B  ', @GGUm147.gr.     kvWi147.gr.samsvarar1.mgr.121.gr.gildandi_tollalaga_. {  @GGUm1& a 48.gr. 9   kvWi148.gr.ernUmlisemmlirfyrirumaWYeirsemstunda_atvinnuskyni_Ԁtflutn  ing_smsendinga_Ԁ'a9S _p;stverslun_Ԁtileinstaklinga,_t.d._Ԁ_netverslun_,getas;ttumleyfitollstj;rans  ReykjavktilaWskilaeinflduWum_tflutningsskUrslum_.MeWkvWinuertekiWtillittilYess r aWnokkurslenskfyrirtkihafasettf;t_p;stverslun_ԀmeWUmsarvrurogselttileinstak e= lingaerlendismeWg;Wumrangri.AtvinnustarfsemiafYessutagiervaxtarbroddurverslun 0 semrtteraWtakatillittil_tollalgum_.Xarsemoftasterumlitlarog;dUrarsendingaraW  rWaerhagrWiafYvfyrirslkfyrirtkiaWgetaskilaW_tflutningsskUrslum_ԀfyrirkveWiW  tmabil,_t.d._ԀtveggjamnaWafresti,YrttfyriraWtflutningurhafiYegarttsrstaW.Engin i gjlderugreiddafvrumviWtflutningenmikilvgterfyrirstj;rnvldaWfupplUsingar \4 um_verslunartlur_Ԁvegnatflutnings. '   02.mgr.erkveWiWumaWrWherrasetjireglugerWYarsemkveWiWverWurumskilyrWi  fyrirheimildtil_einfaldaWrar_Ԁ_skUrslugjafar_ԀviWtflutning.0reglugerWinnimgerarWfyrir  aWmltverWifyrirumtilhvaWavaraheimildtil_einfaldaWra_Ԁ_tflutningsskUrslna_Ԁskaln,_h `  marksverWmti_Ԁhverrarsendingar,formogefni_einfaldaWrar_Ԁ_tflutningsskUrslu_,lengd_upp S+! gjrstmabils_Ԁ_einfaldaWra_Ԁ_tflutningsskUrslna_ԀogvarWveislu_fylgigagna_ԀvegnaYeirra. " @GGUm&  Ԁ149.gr.  $   kvWi' 149.gr.mlirfyrirumaW_tflutningsskilyrWum_ԀskulifullngtYv_tollumdmi_ !W% Yarsemtflutningsvaraerfluttfarsemflytjavrunatiltlanda.kvWiWsamsvarar3. J""& mgr.121.gr.gildandi_tollalaga_ԀaWWruleytienYvaWfellterniWurskilyrWiumaWgreiWa #' skuli_tflutningsgjld_Ԁ_tollumdmi_ԀYarsemvaraerfluttfartiltlanda.Engingjlderu #( greiddviWtflutningogerYettaskilyrWiYv;Yarft. $ ) @GGUm150.gr. A&"+   Greininersamhlj;Wa3.mgr.121.gr.gildandi_tollalaga_.  '", @GGUm151.gr. (z$.   0151.gr.erkveWiWumaWnnurkvWilagannaenYausemeru_XIX_.kaflagildium ( tflutningaWbreyttu_breytanda_ԀefekkiermltfyrirumannaWkaflanum.  @Um_XX_.kafla. a   0kaflanumereingreinerfjallarumreglurumupprunavru. T, @GGUm152.gr.    kvWi152.gr.ersamhlj;Wa122.gr.gildandi_tollalaga_ԀaWWruleytienYvaW6.mgr.   122.gr.erfelldbrottYarsemhnYykir;Yrf.UmathugasemdirmeWgreininniervsaWtil  X 9.gr.laganr.87/1995og37.gr.laganr.69/1996. K #  @Um_XXI_.kafla.      _XXI_.kaflifrumvarpsinsberheitiW_Tollgsla_.0kaflanumeraWfinnareglurumheimildir   tilYessaWframfylgjakvWumlagannaogsamskipti_tollgslu_Ԁogborgaranna.Einniger wO  fjallaWumUmisrttindiogskyldur_tollgslumanna_. B    FlestkvWineruhliWstWkvWumsemeraWfinnagildandi_tollalgum_ԀeWaeigasr    hliWstWu_lgreglulgum_ԀogtakaYvllkvWikaflansmiWafgildandi_rttarframkvmd_.   @GGUm153.gr. nF   kvWi153.gr.beryfirskriftinaHandhafar_tollgsluvalds_.HugtakiW_tollgsluvald_Ԁer 9 ekkinotaWgildandi_tollalgum_ԀoghefurekkiveriWnotaWWrumlgumeWa_stj;rnvalds  fyrirmlum_.FrWilegaerhugtakiW_tollgsluvald_Ԁeintegund_opinbers_Ԁvaldssemstj;rnvld  farameW._Tollgsluvald_Ԁtelsttil_rttarvrsluvalds_Ԁeinsog_lgregluvald_,sbr.9.gr._lgreglu r laga_,og_fullnustuvald_ԀsUslumanna,endafelst_tollgsluvaldi_Ԁ_valdbeitingarheimild_ԀefYrf e= krefur.MeW_tollgsluvaldi_ԀernnarttviWvaldsem_tollgslunni_ԀeinnierfaliWtilYessaW 0 gefafyrirskipanirogtilYessaWgrpatilaWgerWagagnvartYegnunummeWvaldbeitinguef  nauWsynlegter.    Skv.1.mgr.153.gr.faratollverWirmeW_tollgsluvald_.TollverWireruYeirstarfsmenn_toll i yfirvalda_ԀsemhafaYaWhlutverkaWtryggjaaWekkisbrotiWgegnkvWum_tollalaga_ԀeWaeftir \4 atvikumannarralagaogfarameWranns;knbrotakveWnumtilvikum.MeWorWinu?_toll ' vrWur_ kvWinuereinnigttviWYsemgegnastWumyfirmanna_tollgslu_,svosem  deildarstj;ra,_aWaldeildarstj;ra_Ԁ_o.s.frv_.JafnframtfaraYeirmeW_tollgsluvald_Ԁsemgegna  stWumWstuyfirmannahj_tollstj;rum_,tollstj;riog_lglrWir_Ԁfulltrarhans,enYeirhafa `  YaWstarfssviWaWstj;rna,skipuleggjaogaWstoWaviWranns;knmls._Skrifstofuf;lk_ԀogannaW S+! starfsf;lk&  Ԁtollstj;rasemekkigegnir_tollgslustrfum_ԀferekkimeW_tollgsluvald_._Tollgslu " vald_ԀfylgirsamkvmtframansgWueingngunnartilteknumstrfumhj_tollyfirvldum_.'  #   Skv.2.mgr.153.gr.erfjrmlarWherraheimiltaWfelaWrumstarfsmnnum_tollyfirvalda_  $ _tollgsluvald_ԀtmabundiWtilaWsinnasrstkumverkefnum.UndirYettagtufalliWsrfr;Wir !W% ranns;knarmenn,_t.d._Ԁ_viWskiptafrWingar_ԀogendurskoWendur.TekiWerframaWframsal_toll J""& gsluvalds_ԀsamkvmtYessarimlsgreinereingnguheimiltYegarumeraWrWasrstk #' verkefniervaraafmarkaWantma. #(   03.mgr.153.gr.erkveWiWumaW_rkislgreglustj;ri_,_vararkislgreglustj;ri_,_lgreglu $ ) stj;rar_,_lglrWir_ԀfulltrarYeirraoglgreglumennfarimeW_tollgsluvald_ԀYegarYeirannast v%N!* eWaaWstoWaviW_tollgslu_Ԁskv.1.mgr.158.gr.frumvarpsins.kvWiWersamrmiviW1. A&"+ og3.mgr.32.gr.gildandi_tollalaga_.  '",   04.mgr.erkveWiWumaW_skipshafnir_Ԁ_varWskipa_ԀfarimeW_tollgsluvald_ԀYegarYrannast '#- eWaaWstoWaviW_tollgslu_ԀaWbeiWnitollstj;raskv.2.mgr.158.gr.frumvarpsins.kvWiW (z$. ersamrmiviW2.og3.mgr.32.gr.gildandi_tollalaga_. (   05.mgr.ermltfyrirumaWaWrirYeirsemkvaddireru_tollgslunni_ԀtilaWstoWarlgum  samkvmtfarimeW_tollgsluvald_ԀmeWanYeirsinnaYeimstarfa.kvWiWersamrmiviW  4.mgr.41.gr.gildandi_tollalaga_Ԁog171.gr.frumvarpsins.SambrileglagakvWiergera a rWfyriraWstoWborgarannaviWlggslueru9.gr.og20.gr._lgreglulaga_,nr.90/1996,127. T, gr.almennrahegningarlaga,nr.19/1940,og73.gr.lagaummeWferWopinberramla,nr.  19/1991.  @GGUm154.gr.  X   01.mgr.154.gr.erlUstalmennumskyldum_handhafa_Ԁ_tollgsluvalds_. K #    01._mlsl_.2.mgr.ergengiWtfrYvaW_tollgsla_ԀgtivalltfyllstahlutleysisogrttsUni    viWranns;knmla.ErYettasamrmiviW31.gr.lagaummeWferWopinberramla,nr.    19/1991.Xer2.og3._mlsl_.2.mgr.settframalmennreglaumframkvmdstarfa_tollgsl   unnar_ԀsembyggWer_meWalh;fsreglu_Ԁ_stj;rnsUslulaga_,12.gr._stj;rnsUslulaga_,nr.37/1993, wO  semfelursraWstj;rnvldverWaaWgtah;fsmeWferWvaldssemYaufarameW.Skulu B  tollverWireWaaWrirhandhafar_tollgsluvalds_ԀgrundvelliYessararregluvalltvelja_vgasta_    mgulegarrWiviWvaldbeitingu.XverWureWlilegtsamrmiaWveramilli;hagrWissem   valdbeitingleiWirafsrogmarkmiWs_valdbeitingar_._Tollgsla_Ԁskaljafnanbeita_vgasta_Ԁr {  rWisemvlerefYaWngirtilaWnWverWiYvmarkmiWisemaWerstefntogvaldbeiting nF verWuraWverah;flegmiWaWviWY_almannahagsmuni_Ԁsemhfieru._MeWalh;fsreglan_Ԁgildir 9 umallastarfsemitollstj;raenrttYykiraWrttahanasrstaklegaYeimkaflafrumvarpsins  semfjallarumstarfsemi_tollgslu_ԀYarsem_tollgslu_Ԁeruveittarmeiriheimildirtil_valdbeit  ingar_ԀenWrumstarfsmnnumtollstj;ra.012.gr._stj;rnsUslulaga_ԀsegiraWstj;rnvaldskuliYv r aWeinstaka_Yyngjandi_ԀkvrWunYegar_lgmtu_ԀmarkmiWi,semaWerstefnt,verWurekkinW e= meWWru_vgara_Ԁm;ti.SkalYessYgttaWekkisfariWstrangarsakirnarennauWsynber 0 til.    FyrirmyndaW154.gr.frumvarpsinseraWfinna1.og.2.mgr.13.gr._lgreglulaga_,nr.  90/1996. i @GGUm155.gr. '   0kvWi155.gr.ermltfyrirumskilrki_tollvarWa_,_einkennisfatnaW_Ԁog_tollfnann_.  kvWiWeraWmestusamhlj;Wa1.og2.mgr.41.gr.gildandi_tollalaga_.0kvWinuermlt  fyrirumaWtollverWirskuliaWjafnaWiveraeinkennisklddirviWstrfsnogskulivalltbera `  srsrstkskilrkiviWframkvmdstarfasinna.EinniggetaYeirdregiW_tollfnann_ԀaWhni S+! tilaWsUnaframaW_tollgsla_ԀsviWstrf.S_herslubreyting_ԀergerWaWtollverWirskulu " valltberasrskilrkiviWstrfsn.EWlilegteraW_skilrkjum_Ԁstilgreindurgildistmitil # YessaWtryggjaaWekkisuumferWskilrkimannasemltiWhafaafstrfumenberameWsr  $ aWveraenngildi. !W%   03.mgr.ermltfyrirumaWrWherrasetjireglugerWum_einkennismerki_Ԁ_tollgslu_,sbr. J""& reglugerWnr.905/2001,um_einkennisbninga_,merkiogbnaW_tollgslu_. #' @GGUm156.gr. $ )   kvWiWersamhlj;Wa1._mlsl_.1.mgr.42.gr.gildandi_tollalaga_. v%N!* @GGUm157.gr.  '",   kvWi1.mgr.157.gr.erefnislegasamhlj;Wa1.mgr.46.gr.gildandi_tollalaga_Ԁsem '#- heimilar_tollgslumnnum_ԀaWbeitavaldiviWframkvmdskyldustarfasinnaefnauWsyn (z$. krefur.S_herslubreyting_ԀergerWfrumvarpinufrgildandilgumaW_valdbeitingarheim ( ildin_ԀermeWskUrumhttibundinYvskilyrWiaWaldreimgangalengrabeitinguhennaren  nauWsynlegtreynisthverjusinni._herslubreytingin_ԀersamrmiviW_meWalh;fsreglu_Ԁ_stj;rn  sUslulaga_. a   kvWi2.mgr.157.gr.ersamhlj;Wa4.mgr.46.gr.gildandi_tollalaga_. T, @GGUm158.gr.    Greininersamhlj;Wa1.og2.mgr.32.gr.gildandi_tollalaga_.   @GGUm159.gr. K #    kvWi159.gr.erefnislegasamhlj;Wa4.mgr.32.gr.gildandi_tollalaga_.    @GGUm160.gr.     kvWiWersamhlj;Wa1._mlsl_.2.mgr.46.gr.gildandi_tollalaga_. wO  @GGUm1&  61.gr.      kvWi'  161.gr.erefnislegasamhlj;Wa2.mgr.43.gr.gildandi_tollalaga_.   @GGUm162.gr. nF   kvWi1.mgr.162.gr.erefnislegasamhlj;Wa1.mgr.45.gr.gildandi_tollalaga_.kvWi 9 2.mgr.erefnislegasamhlj;Wa3.mgr.49.gr.gildandilaga.  @GGUm163.gr. r   kvWiWersamhlj;Wa1.mgr.42.gr.gildandi_tollalaga_. e= @GGUm164.gr.    Greininersamhlj;Wa2.mgr.42.gr.gildandi_tollalaga_.  @GGUm165.gr. \4   kvWi1.!4.mgr.165.gr.erefnislegasamhlj;Wa1.og2.mgr.44.gr.gildandi_tollalaga_ ' semhefurveriWbrotinuppfleirimlsgreinarYeimtilgangiaWauWveldaraverWiaWglggva  sigefnigreinarinnar.  @GGUm166.gr. S+!   0166.gr.erkveWiWumsrstakarreglurergildaumleit_tollgslu_Ԁ_;lgrWa_Ԁeinstak " lingum.kvWiWernUmli. #   Eftirhkkun_lgrWisaldurs_Ԁbarnar16rum18rogmeWauknumferWalgummilli  $ landamteljanstavstaWfrsthafivxtaWbrnogungmennisemekkihafanW_sjlf !W% rWisaldri_ԀsuferWnforeldraeWa_forsjraWila_Ԁsinna.AfYeimskumertaliWnauWsynlegt J""& aWfjallasrstaklegafrumvarpinuumrttarstWubarnaviWleit.LitiWersvoaWbrnundir #' 18raaldri_ferWist_ԀmillilandameWleyfi_forsjraWila_ԀsinnaogaWYvfelistkveWiWsamYykki #( foreldriseWaannars_forsjraWila_ԀfyrirYvaWhafamegialmennreglubundinopinberafskipti $ ) afbrnumsemferWasteinnYessaWleitaWssamYykkishverjutilviki.XannigergertrW v%N!* fyrirfrumvarpinuaWleitfarangri,semoftbyggist_slembirtaki_ԀeWaWrufyrirfram A&"+ skilgreindurtaki,falliekkiundir_srreglu_Ԁ166.gr.umleitbrnumogWrum_;lgrWa_  '", einstaklingum.TalinerstWatilaWsetjasrreglurum_lkamsleit_ԀbrnumogWrum_;lg '#- rWa_ԀeinstaklingumYarsemslkleithlUturvalltaWskoWastsemumtalsvertinngripfriW (z$. helgieinstaklingsogYykirstWatilaWgtasrstaklegarttindabarnaogannarra_;lgrWa_ ( einstaklingaYessusamhengi.    01.mgr.166.gr.ermltfyrirumaWframkvmi_tollgsla_Ԁ_lkamsleit_Ԁbarni,_Y.e._Ԁ_;lg  rWa_Ԁeinstaklingiyngrien18ra,skuliYYegarhafasambandviWYannsemfermeWforsj a barnsogfulltra_barnaverndarnefndar_ԀYvumdmiYarsemleitskalfaraframoggefa T, bWumaWilumkostaWkomastaWinnntafarogveraviWstaddirYegarleitferfram.Er  taliWnauWsynlegtaWhvetjabWaYessaaWilatilaWveraviWstaddirYegarleitferframYarsem  fyrirsjanlegt&  eraWeinhverjumtilvikumgeturforeldriekkiveriWviWstattleit_;lgrWa_   barnisnuvegnaYessaWbarniWerfjarridvalarstaWforeldris.' $   X   02.mgr.166.gr.ermltfyrirumreglurumframkvmd_lkamsleitar_Ԁeinstaklingumsem K #  eru18raogeldrieneru_;lgrWa_ԀafWrumstWum.ErYmltfyrirumaWgefaskuli    _lgrWamanni_ԀkostaWveraviWstaddurleit.    @GGU&  m167.gr. wO    kvWi'w& 167.gr.erefnislegasamhlj;Wa3.mgr.46.gr.gildandi_tollalaga_. B  @GGUm168.gr.     kvWi168.gr.YarfnastekkiskUringa.FyrirmyndkvWisinseraWmikluleytis;tttil {  2._mlsl_.46.gr.gildandi_tollalaga_. nF @GGUm169.gr.    GreinineraWmestusamhlj;Wa47.gr.gildandi_tollalaga_.02.mgr.169.gr.erY;sbreyt  inggerWaW_tollstj;ranum_ԀReykjavkerfaliWYaWhlutverkaWkveWagerWinnsiglastaW r fjrmlarWherra. e= @GGUm170.gr.    Greininerefnislegasamhlj;Wa1.mgr.48.gr.gildandi_tollalaga_.  @GGUm171.gr. \4   0171.gr.eraWfinnakvWisemheimilar_tollgslu_ԀaWkveWjasrtilaWstoWarhvernfull ' tWamannefnauWsynbertil.  & a   kvWiWsvarartil4.mgr.41.gr.gildandi_tollalaga_Ԁog20.gr._lgreglulaga_,nr.90/1996.  01.mgr.171.gr.erlgfestur_fyrirvari_ԀYessefnisaWmanniverWurekkigertskyltaWsinna `  'ay, kvaWningu_tollgslu_ԀefhttYykiraWhannstofnilfi,heilbrigWi,velferWeWaWrum S+! hagsmunumsjlfssneWannustuvandamannahttumeWYv. "   02.mgr.171.gr.erkveWiWumaWYeirsemkvaddireru_tollgslu_ԀtilaWstoWarskv.1. # mgr.hafi_tollgsluvald_ԀmeWanYeirgegnastarfinu.XerjafnframtrttaWaWYeirnj;tivernd  $ arsemtollverWir.Er_m.a._ԀttviWverndsamkvmtkvWum_XII_.kaflaalmennrahegningar !W% lagaog173.,sbr.185.gr.frumvarpsins. J""&   0_lgreglulgum_ԀermltfyrirumaWbrotgegnsamsvarandikvWivarWifsektum.Ekki #' YykirstWatilaWbrotgegn171.gr.frumvarpsinsvarWirefsingu. #( @GGUm172.gr. v%N!*   0171.gr.frumvarpsinseralmenntkvWisemleggurYskylduaWaWstoWa_tollgslu_. A&"+ XrttfyriraWslktalmenntkvWistekiWuppfrumvarpinuYykirstWatilaWtunda172.  '", gr.kveWnarskyldurfarYegaoghafna_millilandafrum_,skyldurinnflytjendaog_vrsluhafa_ '#- _;tollafgreiddra_Ԁvaraogskyldurstj;rnendafaraogfarartkjavarWandiaWstoWviW_tollgslu_ (z$. oghlUWniviWfyrirmlumhennar.0YessumtilvikummhelstgerarWfyriraWreyniaWstoW ( borgaraviW_tollgslu_ԀogskyldutilhlUWniviW_tollgslu_.Ekkierumtmanditalningutilvika  aWrWa.    1.mgr.172.gr.erefnislegasamhlj;Wa1.mgr.49.gr.gildandi_tollalaga_. a   2.mgr.172.gr.eraWmestusamhlj;Wa25.gr.gildandi_tollalaga_. T,   3.mgr.172.gr.erefnislegasamhlj;Wa3.og,4.mgr.43.gr.gildandi_tollalaga_.  @GGUm173.gr.     0gildandi_tollalgum_ԀerekkiaWfinnaalmenntkvWisemmlirfyrirumbannviWaW  X _tlma_Ԁ_tollgslu_ԀviWskyldustrfeWa;hlUWnastfyrirmlum_tollgslu_.0173.gr.erkveWiW K #  umaWenginnmneinnhtt_tlma_ԀYvaWmaWurgegni_tollgslustrfum_ԀeWa;hlUWnistfyrir    mlumsemtollgslangefurYvskyniaWvinnaaWframkvmd_tollalaga_.&  Fyrirmynd173.    gr.ers;tttil19.og' F; 21.gr._lgreglulaga_,nr.90/1996.     0185.gr.frumvarpsinsermltfyrirumrefsingarviWYvaW;hlUWnastfyrirmlumYessa wO  kvWis.BrotgegnkvWinuvarWaraWeinsfsektum. B  @Um_XXII_.kafla.     _XXII_.kaflifrumvarpsinsfjallarum_refsibyrgW_,viWurlgogmlsmeWferW.Kaflinnskiptist {  Yrjundirkafla:_RefsibyrgW_Ԁogrefsingar,nnurviWurlgogRanns;kn,mlsmeWferWog nF _fyrning_. 9   Fyrsti_undirkafli_Ԁ_XXII_.kaflaberheitiW_refsibyrgW_Ԁogrefsingar.llrefsikvWikaflans  hafaaWgeymasjlfstWar_verknaWarlUsingar_Ԁsemmarka_refsinmi_ԀverknaWaraukannarra  skilyrWa_refsibyrgWar_._VerknaWarlUsingarnar_Ԁeru_srgreindar_ԀsamrmiviWkrfurstj;rnar r skrrog_mannrttindasttmla_Ԁum_skUrleika_Ԁ_refsiheimilda_.XverlagttilaW135.gr.gildandi e= _tollalaga_,semhefurekkiaWgeyma_srgreinda_Ԁ_verknaWarlUsingu_,verWifelldniWur.LgWer 0 tilgrundvallarhefWbundintilhgun_saknmisskilyrWa_ԀYannigaWflestafbrigWilegkvWi  gildandi_tollalgum_Ԁerultinvkja,_t.d._Ԁum_hlutrna_Ԁ_refsibyrgW_Ԁeinstaklinga,fuga_snn  unarbyrWi_Ԁog;skipta(_s;lidarska_)_refsibyrgW_. i   Annar_undirkafli_Ԁ_XXII_.kaflaberheitiWnnurviWurlg.XarerfjallaWum_refsikennd_ \4 viWurlg,upptkueignaog_rttindasviptingu_,vegnabrotagegnkvWumkaflans. '   SWasti_undirkafli_Ԁ_XXII_.kaflaberheitiWRanns;kn,mlsmeWferWog_fyrning_.0gildandi  _tollalgum_ԀbersambrilegurkafliheitiWMlsmeWferW.Breytinginheiti_undirkaflans_Ԁendur  speglarhvorttveggjasenn,nUjatilhgunranns;knar-og_mlsmeWferWarkvWum_Ԁ_tolla `  laga_Ԁogaukinnhlut_tollyfirvalda_Ԁranns;kn_refisverWum_Ԁbrotum.kvWikaflansgegna S+! _YrYttu_ԀmarkmiWi:0fyrstalagiaWaukahlut_tollyfirvalda_Ԁranns;kn_refsiverWra_Ԁ_tollalaga " brota_Ԁogtengdra_srrefsilagabrota_ԀmeWYaWaWmarkmiWiaW_tollstj;rar_ԀannistaWmeginstefnu # tilranns;knslkrabrota.0WrulagiaWskapaskUrariheildarmynd_tollalgum_Ԁaf_ranns;knar  $ aWgerWum_ԀogmlsmeWferW_tollyfirvalda_ԀmeWnUjum_samYttum_ԀkvWum_tollalgum_Ԁauk !W% _tilvsana_ԀtillagaummeWferWopinberramlaYarsemviW.0YriWjalagiaWskerpaskilinmilli J""& _tollyfirvalda_,lgregluog_kruvalds_ԀenjafnframtaWeflasamvinnumilliYessaraaWila. #' @GGUm174.gr. $ )   0174.gr.ervalinsleiWtileinfldunarogsamrmingaraW_lgfesta_ԀsrstaktkvWium v%N!* almennskilyrWi_refsibyrgWar_Ԁvegnabrota_tollalgum_.AfkvWinuleiWiraW_refsiverW_Ԁeru A&"+ einungisbrotgegnkvWum_XXII_.kafla,nemaYauvarWieinnigviWkvWiannarralaga,  '", _t.d._Ԁalmennrahegningarlaga.GerterrWfyriraWkvWiIII.kaflaalmennrahegningarlaga, '#- nr.19/1940,umtilrauntilafbrota,afturhvarffrtilraunoghlutdeildbrotumgildium_refsi (z$. verW_Ԁ_tollalagabrot_Ԁskv._XXII_.kafla,nemaWruvsissrstaklegakveWiWWrumkvWum ( kaflans,_t.d._ԀmeWsjlfstWum_hlutdeildarkvWum_.    02.mgr.174.gr.erlgWtilhefWbundintilhgun_saknmisskilyrWa_,_Y.e._ԀaWbrotvarWaekki  refsingunemaYausuframinafsetningieWagleysi.EffrvikeruheimiluWfr_grund a vallarreglunni_Ԁum_saknmi_ԀYarfaWtakaYaWskUrtframeinstkum_refsikvWum_. T,   03.mgr.174.gr.erheimilaWaWbyggja_refsibyrgW_Ԁ_lgaWila_,svofremiaWkveWiWs  umhanaWrumkvWumkaflans.EfekkiersrstaklegakveWiWumskilyrWi_lgaWila  byrgWar_ԀviWkomandirefsikvWi,svosemuminntakogeinkenni_lgaWila_Ԁsemhins_refsi   byrga_ԀaWila,umhinnpers;nulegagerandaoghvort_saknmiskrfur_ԀverWatilhansgerWar,  X beraWstyWjastviWhinalmennukvWi19.gr.bog19.gr.calmennum_hegningarlgum_. K #  samahttYarfaWtakaframhverjusinnieftlastertilaW_lgaWili_ԀsbyrgurfyrirgreiWslu    _fsekta_ԀsemfyrirsvarsmaWureWaannarstarfsmaWurhefurunniWtilmeWd;mieWaannarri    _sektarkvrWun_.   @GGUm175.gr. B    1.og2.mgr.175.gr.eru;breyttarfr1.og2.mgr.123.gr.gildandi_tollalaga_,aWWru    leytienYvaW_refsiviWurlg_ԀeruneinnigtilgreindkvWinu._Tilgreining_Ԁ_refsiviWurlaga_Ԁer   1.mgr.124.gr.ngildandilaga.Skilgreining;lgleguminnflutningi(smygli)varkvrW {  uWmeWlgumumtollheimtuog_tolleftirlit_,nr.59/1969,ogervsaWtilathugasemdaviW60. nF gr.YeirraaWYvleyti.Umupptku_smyglvarnings_ԀerfjallaWsWarkaflanum. 9   03.mgr.175.gr.ersbreytinggerWfrgildandilgumaWfellderniWur;skUrrWagerW  lggjafansum_hlutrna_Ԁ_refsisbyrgW_Ԁstj;rnanda_fars_Ԁ(_varabyrgW_)Yegarsmyglvarningur  finnstfarieneigandi_varningsins_Ԁfinnstekki.D;mst;larhafaYegarhafnaWYessukvWi r sem;fullngjandi_refsiheimild_,sbr.d;mHstarttarfr27.janar2000,nr.442/1999.Lagt e= ertilaW_aWalrefsibyrgWin_Ԁhvlieigandavruefhannfinnstogfullngirsannanlega_refsi 0 skilyrWum_,_m.a._Ԁ_saknmisskilyrWum_.Efeigandivrufinnstekkiergefinnkostur_valkvWri_  byrgWstj;rnanda_fars_ԀefunnteraWsannahannrefsivertgleysi,eWa_refsibyrgW_Ԁ_lgaWila_,  _t.d._ԀtgerWareWaflugflags,;hWsnnunum_saknmi_ԀmannssemstarfarfarinueWahj_lg i aWilanum_. \4   4.mgr.175.gr.ersamhlj;Wa4.mgr.123.gr.gildandilaga.kv&  WiWvarfyrstlgfestmeW ' 60.gr.''d laganr.59/1969,umtollheimtuog_tolleftirlit_.EndaY;ttkvWiW,samkvmtorWanna  hlj;Wan,ltiekkiaW_srgreindu_Ԁ_athafnaleysi_ԀtengslumviWtiltekna;lglegastarfsemieWa  aWsteWjandihttuerlitiWsvoaWkvWiWhafigildi_t.d._ԀtilvikumYarsemskipstj;rnar `  maWurlturundirhfuWleggjastaWsinnatilskildueftirlitiskipisnulgumsamkvmteWa S+! hannhefurvitneskjuum_smyglstarfsemi_ԀskipverjanYessY;aWeiganokkurnYtthenni. " @GGUm176.gr.  $   kvWi176.gr.kemurstaWtveggjagreinagildandi_tollalgum_,124.og.125.gr. !W%   1.mgr.176.gr.samsvarar2.mgr.124.gr.gildandilaga.SamkvmtkvWinugetur J""& _endurgjaldslaus_Ԁ_afhending_Ԁogm;ttaka_smyglvarnings_ԀveriW_refsiverW_. #'   2.mgr.176.gr.ersamhlj;Wa4.mgr.125.gr. #(   _Fyrirvarinn_Ԁ1.mgr.124.gr.gildandi_tollalaga_Ԁ?nemaYyngrirefsingliggiviWsamkvmt $ ) Wrumlgum erfelldurbrott.Slkur_fyrirvari_Ԁer;YarfurYarsemYaWerverkefni_kruvalds_ v%N!* ogd;mst;laaWkannahvortverknaWurfelisrfleirieneittafbrot(_concursus_Ԁ_idealis_)sem A&"+ kunnaaWvarWaviWrefsikvWifleirieneinumlgum.EinniggeturttsrstaWaWsama  '", _afbrotiW_ԀvarWiviWfleirieneittrefsikvWiYannigaWd;mst;larYurfiaWskerarumhvort '#- (hvert)YeirraeigiviWeWahvortbWum(llum)verWibeitt. (z$.   1.og2.mgr.125.gr.ngildandi_tollalaga_ԀerufelldarbrottYarsem174.gr.frumvarpsins ( ertilvsuntilIII.kaflaalmennrahegningarlagaumtilraunoghlutdeild.3.mgr.125.gr.er  einnigfelldbrottYarsem;heppilegteraWslYvfstuaWalmennhegningarlgskuliganga  framar_tollalgum_.Slktmatheyrirundir_kruvald_Ԁogd;mst;la. a @GGUm177.gr.    kvWi177.gr.frumvarpsinskemurstaWYriggjafyrstu_mlsgreinanna_Ԁ126.gr.gild  andi_tollalaga_.kvWiWereinfaldaWmeWhliWsj;nafalmennakvWinu174.gr.frum   varpsins.  X   NokkrarbreytingarerugerWar_saknmisskilyrWum_._Gleysisheimild_Ԁ1.og2.mgr.177. K #  gr.er_rUmkuW_,sbr.174.gr.frumvarpsins,YannigaWvenjulegtgleysingirsem_saknmis    skilyrWi_Ԁ1.mgr.177.gr.staW_st;rfellds_Ԁgleysis1.mgr.126.gr.gildandilaga.Venjulegt    gleysingireinnig2.mgr.177.gr.semernUmlsgreinum_refsibyrgW_Ԁ_tollmiWlara_.0   _refsihkkunarkvWi_Ԁ3.mgr.ersetningurskilinnsem_saknmisskilyrWi_.XertekiWfram wO  aW_refsihkkunarkvWiW_ԀeigiviWefbrotertrekaWeWasakirmiklaraWWruleyti.0trekun B  erYannigtilgreindsemdmiummiklarsakir.nnurdmiummiklarsakirgetaveriWefbrot    lUturaWverulegumfjrhWumeWaverknaWurerframinnmeWsrstaklega_vtaverWum_Ԁhtti.     01.mgr.177.gr.ertekiWframaWsektirskulinemaaWlgmarkitvfldumenaWhmarki {  tfldumtolliafYvtollverWisemdregiWvarundanlagninguaWflutningsgjalda.ReglaYessi nF erssamaog1.mgr.126.gr.gildandilaga.XaWnUmliertekiWuppaWgerterrWfyriraW 9 hafilagveriWlagtofan_tollverW_ԀsamkvmtWrumkvWumfrumvarpsinsskulilagtoll  dregiWfr_sektarfjrhW_.SambrilegtkvWier109.gr.lagaumtekjuskattog_eignaskatt_,  nr.90/2003. r   2.mgr.177.gr.ernUmliYarsemfjallaWersrstaklegaum_refsibyrgW_Ԁ_tollmiWlara_.Gildir e= kvWiWumsamskonarathafnirogfjallaWerum1.mgr.kvWisins.TekiWerframaW 0 _refsiverWar_Ԁathafnir_verknaWarlUsingu_ԀgetabWitengstinnflutningieWatflutningieftirYv  semviW.    3.mgr.126.gr.gildandi_tollalaga_ԀerfelldbrottYeimforsendumaWekkiertaliWrWlegt i aWveita_smyglbrotum_Ԁskv.175.gr.frumvarpsinsforgangeinsoggerter3.mgr.126.gr. \4 gildandilaga.Brotgegn177.gr.frumvarpsinserusrhfWarien_smyglbrot_ԀogvarWaYyngri ' refsingum.XykirYveWlilegraaW177.gr.frumvarpsinstmiskgagnvart175.gr.  @GGUm178.gr. `    kvWi178.gr.samsvararYremursWustumlsgreinum126.gr.gildandi_tollalaga_. S+!   XrbreytingarerugerWaraWeinstaklingiverWureingngugerWrefsingfyrir_saknma_ " hegWun,sbr.174.gr.og2.mgr.178.gr.frumvarpsins.SjlfstttkvWium_refsibyrgW_Ԁ_lg # aWila_Ԁer3.mgr.178.gr.MeWYverfelldniWurheimild6.mgr.126.gr.gildandi_tollalaga_  $ tilaWgera_lgaWila_Ԁog_fyrirsvarsmanni_Ԁhans;skipta(_s;lidarska_)sekt. !W% @GGUm179.gr. #'   kvWi179.gr.svararaWmikluleytitil128.gr.gildandi_tollalaga_.Nokkrar_orWalags #( breytingar_ԀerugerWarkvWinu.Xannigeru_verknaWarlUsingar_Ԁ1.og3.mgr.128.gr.gild $ ) andilagasameinaWar1.mgr.179.gr.frumvarpsins. v%N!*   _Refsihmark_ԀkvWisinserhkkaWrsexmnaWafangelsieinsrsfangelsi. A&"+   MeW2.mgr.179.gr.erhorfiWfrfugri_snnunarbyrWi_.OrWalagkvWisins_skilur_  '", gleysi_vrsluhafa_ԀvrueWaannars_byrgWarmanns_,annaWhvortgleysiumeiginverkeWa '#- gleysisemf;lgiWer_eftirlitsskorti_ԀeWa_leiWbeiningarskorti_Ԁgagnvartstarfsf;lki.Vanrksla (z$. _vrslumanns_ԀumviWeigandirWstafanireftirbrotiWfelasr_saknmt_Ԁ_athafnaleysi_ԀeftirYv ( semlUsterkvWinu.  @GGUm180.gr. a   180.gr.eraWmestusamhlj;Wa129.gr.gildandi_tollalaga_.Feinar_orWalagsbreytingar_Ԁhafa T, veriWgerWar.    SkUrtertekiWframlok3.mgr.180.gr.aWstj;rnandafarartkisverWurekkirefsaWsam  kvmtYeirrimlsgreinnemahannhafisUntafsrgleysiviWflutningvrutaf_varnar   svWum_.  X @GGUm181.gr.      kvWi181.gr.ernokkuWbreyttfrgildandikvWi130.gr._tollalaga_.LagtertilaW    tilgreintverWikvWinuaWYaWeigieingnguviWmisnotkunleyfum,_vilnunum_ԀeWa   _tollfrWindum_Ԁskv.7.og8.gr.frumvarpsins. wO  @GGUm182.gr.      kvWi182.gr.frumvarpsinssvarartil132.gr.gildandi_tollalaga_.0kvWinuerfjallaW   um_refsibyrgW_Ԁstj;rnenda,eigendaeWa_umrWamanna_Ԁskipaogflugvla_millilandaferWum_. {    01.mgr.182.gr.eru_refsimrk_ԀkvWisins_rUmkuW_ԀYannvegaWbrotgeturvarWaW nF sektumeWafangelsialltaWtveimurrumstaWsektaeingngugildandilgum. 9   RttYykiraWfellaniWur2.mgr.132.gr.gildandilagasemfjallarumgreiWslukostnaWar  afranns;kneWaeftirlitivegnavanrkslu.    BtterviWkvWium_refsibyrgW_Ԁ_lgaWila_Ԁ3.mgr.182.gr.frumvarpsins. r @GG& , Um183.gr. 0   kvWi183.gr.er;breyttfr133.gr.gildandi_tollalaga_ԀaWWruleytienYvaWhmark  _fangelsisrefsingar_ԀerstyttrsexrumtvrtilsamrmisviW_refsimrk_ԀannarrakvWa  kaflans.',0=  i @GGUm184.gr. '   kvWi184.gr.erefnislegasamhlj;Wa127.gr.ngildandi_tollalaga_.  @GGUm185.gr. `    GreininernUmli_tollalgum_ԀYarsemlagtertilaWlgfestverWikvWiumrefsinguviW S+! YvaW_tlma_Ԁ_tollvrWum_ԀYvaWsinnaskyldustrfumsnumviW_tollgslu_ԀeWa;hlUWnast_toll " vrWum_ԀviWskyldustrf.XykirrttaW_lgfesta_ԀrefsikvWiumbrotgegnbanniviWaW_tlma_ # eWa;hlUWnast_tollgslu_ԀviWskyldustrf.kvWiWsrfyrirmynd19.og21.gr.,sbr.41.  $ gr._lgreglulaga_,nr.90/1996,og106.gr.hegningarlaga.Um_athugsemdir_ԀmeWkvWinuer !W% aWWruleytivsaWtilathugasemdameW173.gr.frumvarpsins. J""& @GGUm186.gr. #(   0186.gr.erfjallaWum_eignaupptku_ԀogsvararkvWiWtil1.,2.,5.og6.mgr.136.gr. $ ) gildandi_tollalaga_. v%N!*   kvWi1.mgr.186.gr.erefnislegasamhlj;Wa1.mgr.136.gr.gildandilaga.Fellderu A&"+ niWurorWin?eWafyrirmlasemsetterusamkvmtYeim .EkkiYykirstWatilaWvsatil  '", _stj;rnvaldsfyrirmla_ԀrefsikvWiYarsemslkfyrirmligetaekkigengiWlengraenlaga '#- kvWiogekkierstWatilaWgangaskemmra_stj;rnvaldsfyrirmlum_ԀenlagakvWiW (z$. gerir. (   2.mgr.186.gr.ersamhlj;Wa2.mgr.136.gr.gildandi_tollalaga_.    3.mgr.186.gr.ersamhlj;Wa6.mgr.136.gr.gildandi_tollalaga_ԀaWWruleytienYvaW  staWorWanna?innan30daga kemuraW?aWliWnum30dgum . a   4.mgr.186.gr.ersamhlj;Wa5.mgr.136.gr.gildandi_tollalaga_.SamkvmtkvWinuer T, _eignarupptaka_ԀheimilY;tt_skunautur_Ԁs_;sakhfur_ԀeWaefskerfyrnd.  @GGUm187.gr.     Greininerefnislegasamhlj;Wa3.og4.mgr.136.gr.ngildandi_tollalaga_.  X @GGUm188.gr.      188.gr.ersamhlj;Wa137.gr.ngildandi_tollalaga_.    @GGUm189.gr. wO    0189.gr.erfjallaWum_rttindasviptingu_ԀsemviWurlgviWbrotumYessumkafla. 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Xaustarfsleyfisem2.mgr.189.gr.tekurtilerustarfsleyfisem_tollmiWlari_Ԁskv.52.gr., i leyfitilaWreka_afgreiWslugeymslu_Ԁskv.91.gr.,leyfitilaWreka_tollvrugeymslu_Ԁskv.95.gr., \4 leyfitilaWreka_tollfrjlsa_Ԁ_forWageymslu_Ԁskv.101.gr.,leyfitilaWreka_tollfrjlsa_Ԁverslunskv. ' 107.gr.ogleyfitilaWreka_frsvWi_Ԁskv.112.gr.Ekkiertmanditalning_starfsleyfa_Ԁ2.mgr.  189.gr.,sbr.orWalagiW?eWatilaWstundannursambrilegstrf .kvWiWfjallarekkium  _afturkllun_Ԁleyfaef_leyfishafar_ԀfullngjaekkilengurskilyrWumtilaWWlaststarfsleyfi.Um `  _afturkllun_Ԁ_starfsleyfis_ԀslkumtilvikumervsaWtileftirfarandigreinafrumvarpsins:3.mgr. S+! 53.gr.um_afturkllun_ԀleyfistilaWstarfasem_tollmiWlari_,92.gr.um_afturkllun_ԀleyfistilaW " reka_afgreiWslugeymslu_,96.gr.um_afturkllun_ԀleyfistilaWreka_tollvrugeymslu_,102.gr.um # _afturkllun_ԀleyfistilaWreka_tollfrjlsa_Ԁ_forWageymslu_,108.gr.um_afturkllun_ԀleyfistilaW  $ reka_tollfrjlsa_Ԁverslunog113.gr.um_afturkllun_ԀleyfistilaWreka_frsvWi_. !W% @GGUm190.gr. #'   kvWi1.mgr.190.gr.byggistUmsumatriWum1.mgr.50.gr.gildandilaga.AWal #( munurinnerf;lginnYvaW1.mgr.50.gr.ersamkvmtorWannahlj;WangertrWfyrir $ ) ranns;knlgreglusemaWalreglu,enranns;kntollstj;rafremursemvkjandihlutverki.Hr v%N!* erhinsvegarlagttilaWaWalreglanverWisaW_tollstj;rar_Ԁannistranns;kn_refsiverWra_Ԁbrota A&"+ gegn_tollalgum_.TaliWerrttaWskiljatWrkstuddangrunsemgrundvllaW_tollranns;kn_.  '", AnnaWgildirumalmennt_tolleftirlit_. '#-   SrhfingogreynslaviW_tollranns;knir_ԀermesthjstarfsliWitollstj;ransReykjavk. (z$. JafnframtferhannmeW_samrmingarhlutverk_Ԁ_landsvsu_ԀvarWandi_tollframkvmdina_Ԁog ( YykirYveWlilegtaWhannfitilkynningarumst;rfelld_tollalagabrot_ԀfrWrum_tollstj;rum_,  hvarsemYaueruframinlandinu.JafnframtermikilsvertaW_tollstj;rinn_ԀReykjavkveiti  YaWstoWviWranns;knirutanReykjavkursemYurfaYykirhverjusinni.ErkvWi1.mgr. a 190.gr.aWYessuleytisamrmiviW45.gr.frumvarpsinssemfelur_tollstj;ranum_ԀReykja T, vkaWtryggjasamrmda_tollframkvmd_ԀumlandalltogaWveitaWrum_tollstj;rum_ԀaWstoW  ogstuWningstrfumYeirra.    kvWi2.mgr.190.gr.ernUmli_tollalgum_ԀYarsemkveWiWerumskyldulgreglu   tilaWveitatollstj;raaWstoWviWaWframanntil_skUrslugjafar_Ԁvegnaranns;knarmlsef  X kvaWninguYessefnishefurekkiveriWsinntnlgmtraforfalla.MeWYessuergirtfyrirYann K #  mguleikaaW_tollskyldur_ԀaWiligetikomiWsrhjYvaWmtatil_skUrslugjafar_Ԁhjtollstj;ra.    kvWiWersambrilegt_rrWum_ԀsemtilstaWarerulgumYegarkveWjaYarfmanntil    _skUrslugjafar_ԀhjlgreglueWaYegartryggjaYarfaWmaWurmtiviW_aWfarargerW_.     Lggslu-og_ranns;knarheimildir_Ԁ_tollgslumanna_ԀsemvsaWertil3.mgr.190.gr.er wO  einkumaWfinnaeftirfarandigreinumfrumvarpsins:157.gr.(valdbeiting),160.gr.(hand B  taka),161.!166.gr.(leitogskoWun),167.gr.(_haldlagning_),168.gr.(ranns;knogyfir    heyrsla)og169.gr.(_innsiglun_).     kvWi4.mgr.190.gr.vsartillagaummeWferWopinberramla,nr.19/1991,varWandi {  framkvmd_tollranns;kna_,yfirheyrslur_grunaWra_ԀmannaogaWrar_skUrslutkur_Ԁ_m.a._ԀumY nF skyldu_ranns;knara_ԀaWgtakvWa32.gr.laganna. 9 @GGUm191.gr.    0191.gr.erunokkurnUmliervarWaannarsvegarverkaskiptingutollstj;raoglgreglu r stj;raviWranns;knbrotaoghinsvegarsamvinnulgregluyfirvalda,_tollyfirvalda_Ԁ&  og_kru e= valds_.'e  0   kvWi1.mgr.191.gr.ernUmlisemgerirrWfyrirYvsemmeginregluaW_tollstj;rar_  annistranns;kn_tollalagabrota_ԀY;ttYauvarWijafnframtviWnnur_srrefsilg_,_Y.e._Ԁtilvikum  YegarumeittbroteraWrWasemvarWarviWtveWafleirirefsikvWi.SamaviWYegar i _tollalagabrot_ԀtengistWrum_srrefsilagabrotum_,_Y.e._ԀtilvikumYegarumeraWrWatveWa \4 fleiribrotsemvarWaviWtveWafleirirefsikvWi._fengislagabrot_Ԁerusrstaklegatiltekin ' kvWinu.Brot_fengislgum_Ԁtengjastoftbrotum_tollalgum_ԀogYykireWlilegtaW_toll  stj;rar_ԀfarimeWranns;knbrotagegn_fengislgum_ԀYegarYautengjastbrotum_tollalgum_.  Samkvmtgildandirttier_ranns;knarvald_Ԁtollstj;raeinskorWaWviW_tollalagabrot_Ԁenrann `  s;kn_fengislagabrota_Ԁerhndumlgreglu,sbr.d;mHstarttarfr21.febrar2002,nr. S+! 355/2001.Xykir;heppilegtaWhagaranns;knYessara_brotategunda_ԀmeWsvo;lkumhttiog " nergert. #   XaWnUmlierjafnframt1.mgr.191.gr.aWrkissaks;knaraerfaliWvaldtilYessaWfela  $ lgreglu,aWhlutaeWaaWlluleyti,ranns;kn_srrefsilagabrota_Ԁertengjast_tollalagabroti_Ԁef !W% hanntelurhentugra,_t.d._ԀvegnaumfangsbrotannaeWavegnaranns;knartkjasemlgregla J""& hefuryfiraWrWa. #'   02.mgr.191.gr.ergengiWtfrYvaWranns;kn_hegningarlagabrota_Ԁogallra_fkniefna #( brota_,hvortsemYauvarWaviWhegningarlgeWa_srlg_,shndumlgreglustj;raeftiral $ ) mennumreglumlagaummeWferWopinberramla.Lgreglustj;rigetureftiratvikumfaliW v%N!* tollstj;raranns;kninaeWahlutahennarefYaWYykirhentugra,_t.d._Ԁvegna_ranns;knarhags A&"+ muna_.UmYettaefniereinnigvsaWtilathugasemdaviW3.mgr.semfjallarumsamvinnu  '", lgregluog_tollyfirvalda_. '#-   03.mgr.191.gr.erkveWiWsvoaWbeiWnumerlendra_tollyfirvalda_,umaWstoWviWrann (z$. s;knmlasemhlutaWeiganditollyfirvldannast,skulibeinatiltollstj;ransReykjavk.Fer ( _tollstj;rinn_ԀReykjavkmeWranns;knmlsinsnemaranns;kninheyriundirlgreglusam  kvmtYessarigrein.MeWkvWinuertekinnafallurvafiumaW_tollstj;rinn_ԀReykjavk  annastsamskiptiogaWstoWviWerlendtollyfirvldberistbeiWnirumaWstoWviWranns;kn a _tollamla_ԀsamkvmtalYj;Wlegumskuldbindingum0slandsYessusviWi.Semdmiumslkar T, alYj;Wlegarskuldbindingarmnefnab;kun11viWsamninginnumEvr;pska_efnahags  svWiW_,umgagnkvmaaWstoW_tollamlum_.    04.mgr.191.gr.erkveWiWumgagnvirkasamvinnu_tollyfirvalda_Ԁoglgregluyfirvalda   auk_kruvalds_.BersUnilegaertilefnitilsamvinnutollstj;raviWlgregluyfirvldefviW_toll  X eftirlit_ԀeWa_tollranns;kn_Ԁvaknargrunurum_hegningarlagabrot_,_t.d._ԀflsuneWa_rangfrslu_ K #  skjala.samahttberlgreglustj;raaWhafasamvinnuviWtollstj;raumranns;knhvers    konarbrotaefsrstaklegareynirsrYekkingu_tollgslu_ԀeWaalYj;Wlegarskuldbindingar0s    lands_tollamlum_.RttYykiraWveitaheimildtilaWsetjafrekarireglurumYessasamvinnu   reglugerW. wO  @GGUm192.gr.      kvWi192.gr.svarartil139.gr.gildandi_tollalaga_.kvWinuhefurveriWbreyttnokkuW.     01.mgr.192.gr.erkveWiWumaWmeW_saks;kn_ԀogmlsmeWferWvegnabrota_refsi {  kvWum_Ԁ_XXII_.kaflaskulifaraaWhttiopinberramla.MeWhliWsj;naf148.gr.frum nF varpsins,&  Ԁumbreytthlutverktollstj;raviWranns;knmlaogverkaskiptingumillitollstj;ra 9 oglgreglustj;ra,erYaWeinungis_saks;kn_ԀogeftirfarandimlsmeWferWsemferaWlluleyti'9   aWhttiopinberramlasamkvmtlgumnr.19/1991.    2.!5.mgr.192.gr.erusamhlj;Wa2.!5.mgr.139.gr.gildandi_tollalaga_,aWundanskildum r smvgilegum_orWalagsbreytingum_. e= @GGUm193.gr.    kvWi193.gr.erefnislega;breyttfr140.gr.ngildandi_tollalaga_.  @GGUm194.gr. \4   MeW194.gr.erlagttilaWlgfestverWisrstakt_fyrningarkvWi_ԀmeWfimmra_fyrningar ' fresti_ԀumllbrotgegnkvWum_XXII_.kafla.ErkvWiWnokkruvWtkaraenjafnframt  _srtkara_ԀenalmennakvWiW2.mgr.81.gr.almennrahegningarlagasemtiltekurbrot  f;lginYvaWkomastundangreiWslutollum,skttum_o.fl_.SamaviWmiWernotaW194.gr. `  umrof_sakarfyrningarfrests_Ԁog6.mgr.110.gr.laganr.90/2003,umtekjuskattog_eignar S+! skatt_. " @Um_XXIII_.kafla.  $   0YennankaflaersafnaWUmsumkvWumsemekkiheyraundiraWrakaflafrumvarpinu. !W% UppbyggingogefnikaflansersamrmiviW_XV_.kaflagildandi_tollalaga_.X;hefurnokkrum J""& kvWum_XV_.kaflagildandilagaveriWfundinnstaWurWrumkflumfrumvarpsinstilsam #' rmisviWefniYeirra.Xer144.gr.gildandilagafelldbrottYarsemhner;Yrf,sbr.lg #( nr.79/1980,umminnstu_mynteiningu_ԀviWlagninguoginnheimtuopinberragjalda,og8.gr. $ ) laganr.22/1968,umgjaldmiWil0slands. v%N!* @00Um195.gr.  '",   0195.gr.erkveWiWumYagnarskyldu_tollvarWa_Ԁogannarrastarfsmannatollstj;ra.OrWa '#- lagihefurveriWbreyttverulegafrsamsvarandikvWi141.gr.gildandi_tollalaga_.018.gr. (z$. laganr.70/1996,umrttindiogskyldurstarfsmannarkisins,eralmenntkvWiumYagnar ( skyldurkisstarfsmanna.VegnaeWlisstarfa_tollvarWa_Ԁogannarrastarfsmannatollstj;raYykir  rttaWhafasrstaktkvWi_tollalgum_ԀumYettaefni.kvWiWtekurtilallrastarfsmanna  tollstj;ra. a   _Xagnarskyldan_ԀtekurjafnttilupplUsingasemviWkomandifrstarfisnuogvegnaYess. 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S+!   Greininersamhlj;Wa1.mgr.145.gr.gildandi_tollalaga_.2.mgr.erfelldbrottYarsem " eWlilegteraWkveWiWsum_gjaldtkuheimildir_Ԁtollstj;ralgum.Umheimildtollstj;ratil # innheimtu_Yj;nustugjalda_ԀerfjallaW202.gr.frumvarpsins.  $ @00Um198.gr. J""&   Greininersamhlj;Wa146.gr.gildandi_tollalaga_. #' @GGUm199.gr. $ )   Greininersamhlj;Wa147.gr.gildandi_tollalaga_. v%N!* @00Um200.gr.  '",   kvWiWersamhlj;Wa148.gr.gildandi_tollalaga_. '#-  (z$. @GGUm201.gr. (   kvWiWeraWmestusamhlj;Wa150.gr.gildandi_tollalaga_.0staWorWsins?lgvernd"  kemur_lgveW_.  @Um_XXIV_.kafla. T,   KaflinninniheldureingngueittkvWiYarsemsafnaWersamanllumheimildumtoll  stj;ralgumsamkvmttilinnheimtu_Yj;nustugjalda_Ԁvegnastarfa_tollstarfsmanna_Ԁsemekki  teljasttilalmenns_tolleftirlits_.UmYettaefnierfjallaWvWogdreifgildandi_tollalgum_Ԁen   YaWYykirtil_skUringarauka_ԀaWfjallaum_gjaldtkuheimildir_ԀYessareinumstaWlgunum.  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