374
Tolliseadus
Introduced
23 January 2017
Last action
31 May 2017 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Erki Savisaar, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
31 May 2017
Summary
Eelnõu viib tolliseaduse kooskõlla Euroopa Liidu uute tollialaste õigusaktidega. Euroopa Liidu õigusakte kordavad sätted jäetakse seadusest välja ning muudetakse terminoloogiat. Alates 2016. aasta 1. maist kehtib Euroopa Liidus uus tolliseadustik, mis ühtlustab tollireegleid liidu sees. Ettevõtja jaoks muutub tolliga seonduv lihtsamaks ning asjaajamine muutub paberivabaks. Uue seadustiku peamine eesmärk on ühetaoliste nõuete kehtestamine ja tollivormistuse uude, ühetaolisse elektroonilisse keskkonda viimine kõikides Euroopa Liidu liikmesriikides. Elektrooniline keskkond luuakse järk-järgult aastaks 2020 ning aastatel 2016–2020 rakendatakse üleminekusätteid. Tolliformaalsused on senisest ulatuslikumalt sätestatud otsekohalduvates Euroopa Parlamendi ja nõukogu ning komisjoni määrustes ja tolliseaduse samasisulised sätted on vaja tunnistada kehtetuks: nt tollimaksu tagatise esitamise kord, majandusliku mõjuga protseduuride ja ajutise ladustamise sätted ning tollideklaratsiooni esitamise kord. Edaspidi enam ei eristata vabatsoone tüüpide kaupa ning ära kaotatakse vabalaod. Nii nagu eriprotseduuride hulka kuuluvate erinevate töötlemisviiside koondamine, on ka vabatsoonide tüüpide ja vabalao kaotamise eesmärk ühise tolliõiguse läbipaistvamaks ja lihtsamaks muutmine. Läbivalt on vaja Eesti õigusaktide terminoloogia kooskõlla viia tolliseadustikuga. Kuna muudatuste maht on suur, siis seaduse muutmisel seaduse loetavus kannataks, seetõttu koostati uue seaduse eelnõu, kus ühtlasi ajakohastatakse ka sätted, mis otseselt tolliseadustikust tulenevalt muutmist ei vaja: jäetakse välja haldusmenetluse seadust kordavad sätted, täiendatakse esinduse regulatsiooni, muudetakse tolliteenuse kulu arvutamise korda, täiendatakse seadust andmekogude sätetega, täpsustakse riigi omandisse toodud kauba sätteid, vähendatakse väärteokoosseise. Eelnõuga ei muudeta Maksu- ja Tolliameti ülesandeid tollialaste õigusaktide rakendamisel, tolli tegevuseks vajalike ruumide andmist, vormiriietuse sätteid, salajase koostöö sätteid, Eesti tollitariifistiku haldamist, tolliformaalsusi reisirongis, kaitseotstarbelise kauba ja diplomaatide kauba tolliformaalsuseid, sõiduki massi rahvusvahelise tunnistuse väljastamise korda, TIR-märkmike kasutamise loa andmise korda, riikliku järelevalve sätteid. Lisaks terminite ajakohastamisele muudetakse maksukorralduse seaduses, käibemaksuseaduse ning alkoholi-, tubaka-, kütuse- ja elektriaktsiisi seaduses tollimaksu ja aktsiiside tasumisega ning maksulao rajamisega seotud tagatise haldamise õiguslikke aluseid. Uueneb tollimaksu intressimäära arvutamise alus. Seadus on planeeritud jõustuma 1. mail 2017. Juhtivkomisjoniks määrati majanduskomisjon.
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Timeline
23 January 2017
AVALDATUD_RIIGITEATAJAS
Source: SE
31 May 2017
Accepted
Votes
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Versions
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Documents
29 official files
Lõpptekst bdoc
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Lõpptekst bdoc
bdoc · ET · 9 June 2017
Lõpptekst
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Vabariigi Presidendi otsus bdoc
bdoc · ET · 9 June 2017
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Vabariigi Presidendi otsus
rtf · ET · 9 June 2017
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Vastuvõetud seadus bdoc
bdoc · ET · 1 June 2017
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Kaaskiri Vabariigi Presidendile
pdf · ET · 1 June 2017
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Vastuvõetud seadus
pdf · ET · 31 May 2017
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Eelnõu
docx · ET · 29 May 2017
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Seletuskiri
docx · ET · 16 May 2017
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Eelnõu
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Seletuskirja lisa 3
docx · ET · 22 March 2017
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docx · ET · 22 March 2017
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EIS teade
txt · ET · 23 January 2017
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Seletuskiri pdf
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Kaaskiri
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Eelnõu pdf
pdf · ET · 23 January 2017
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Eelnõu docx
docx · ET · 23 January 2017
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Algtekstid bdoc
bdoc · ET · 23 January 2017
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Sponsors
- Erki Savisaar · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Tolliseadus · 374 · EE
- Identifier matchPROJECTS_FROM
Same estonia record 71b89ea3-02ed-41b0-a175-8640a4d4b762 projected from PoliticalRepo EE row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/71b89ea3-02ed-41b0-a175-8640a4d4b762/
- Open data entity: https://api.riigikogu.ee/api/volumes/71b89ea3-02ed-41b0-a175-8640a4d4b762
- estonia · 71b89ea3-02ed-41b0-a175-8640a4d4b762 · source updated 31 May 2017