Law and regulation

A recent version of Adobe Reader is needed to open the pdf documents.

LawsPagesSize
The Customs Law, No. 88/2005, entered into force on the 1st of January 2006.
This publication contains translation of the text of the Customs Law in force on the 1st of April 2019, as amended by Law No. 80/2006, Law No. 108/2006, Law No. 146/2006, Law No. 16/2007, Law No. 170/2007, Law No. 34/2008, Law nr. 88/2008, Law No. 130/2008, Law No. 147/2008, Law No. 167/2008, Law No. 17/2009, Law No. 27/2009, Law No. 98/2009, Law No. 136/2009, Law No. 14/2010, Law No. 78/2010, Law No. 162/2010, Law No. 165/2010, Law No. 22/2011, Law No. 46/2011, Law No. 81/2011, Law No. 121/2011, Law No. 126/2011, Law No. 127/2011, Law No. 18/2012, Law No. 42/2012, Law No. 146/2012, Law No. 156/2012, Law No. 160/2012, Law No. 16/2013, Law No. 21/2013,Law No. 22/2013, Law No. 141/2013, Law No. 5/2014, Law No. 123/2014 and Law No. 125/2014, 33/2015, 46/2015, 124/2015, 125/2015, 33/2016, 54/2016, 102/2016, 112/2016, 40/2017, 59/2017, 96/2017, 76/2018, 77/2018, 93/2018, 141/2018, 142/2018 and 9/2019 with the exception of Annex I–V[1]. The Customs Tariff, Annex I, can be found here

[1] Texts of Annexes II to V are not available in English but for the Icelandic text of Annex II see: Official Journal section A 1995, p. 305, cf. law No. 81/1998, Article 21; Annex III see: Official Journal section A 1995, p. 581; Annex IV see: Official Journal section A 1995, p. 609, cf. law No. 86/2001, Article 2 (Official Journal section A, p. 170); and Annex V see: Official Journal section A 2012, law No. 160/2012, Article 8.
80853 KB
Law No. 29/1993, on commodity tax on vehicles, fuel, et al., as amended with laws Nos. 122/1993, 41/1995, 48/1996, 47/1997, 140/1997, 83/1998, 151/1998, 159/1998, 86/1999, 8/2000, 38/2000, 104/2000, 56/2001, 22/2002, 19/2003, 119/2003, 29/2004, 87/2004 and 72/2005.1089 KB
The Accounting Act, No. 145/1994
The Value Added Tax Act, No. 50/1988 with subsequent amendments
32156 KB

RegulationsPagesSize
Regulation No 1072 of 2019 on disclosure of passenger and crew information5 pages329 KB
Regulation No 630 of 2008 on preferential customs treatment of various types13 pages156 KB
Regulation No 1100 of 2006 on the custody and customs clearance of goods, as amended by Regulations Nos. 172/2008 and 823/200918 pages193 KB

Customs law - older versions

A recent version of Adobe Reader is needed to open the pdf documents.

TitlePagesSize

Customs Law in force on the 11 th of march 2015, as amended by Law No. 80/2006, Law No. 108/2006, Law No. 146/2006, Law No. 16/2007, Law No. 170/2007, Law No. 34/2008, Law nr. 88/2008, Law No. 130/2008, Law No. 147/2008, Law No. 167/2008, Law No. 17/2009, Law No. 27/2009, Law No. 98/2009, Law No. 136/2009, Law No. 14/2010, Law No. 78/2010, Law No. 162/2010, Law No. 165/2010, Law No. 22/2011, Law No. 46/2011, Law No. 81/2011, Law No. 121/2011, Law No. 126/2011, Law No. 127/2011, Law No. 18/2012, Law No. 42/2012, Law No. 146/2012, Law No. 156/2012, Law No. 160/2012, Law No. 16/2013, Law No. 21/2013,Law No. 22/2013, Law No. 141/2013, Law No. 5/2014, Law No. 123/2014 and Law No. 125/2014, with the exception of Annex I-V. The Customs Tariff, Annex I-V

 74 490 KB

Customs Law in force on the 17 th of march 2014, as amended by Law No. 80/2006, Law No. 108/2006, Law No. 146/2006, Law No. 16/2007, Law No. 170/2007, Law No. 34/2008, Law nr. 88/2008, Law No. 130/2008, Law No. 147/2008, Law No. 167/2008, Law No. 17/2009, Law No. 27/2009, Law No. 98/2009, Law No. 136/2009, Law No. 14/2010, Law No. 78/2010, Law No. 162/2010, Law No. 165/2010, Law No. 22/2011, Law No. 46/2011, Law No. 81/2011, Law No. 121/2011, Law No. 126/2011, Law No. 127/2011, Law No. 18/2012, Law No. 42/2012, Law No. 146/2012, Law No. 156/2012, Law No. 160/2012, Law No. 16/2013, Law No. 21/2013,Law No. 22/2013 and Law No. 141/2013 with the exception of Annex I-V. The Customs Tariff, Annex I-V 74 490 KB
Customs Law in force on the 1sth of January 2011, as amended by Law No. 80/2006, Law No. 108/2006, Law No. 146/2006, Law No. 16/2007, Law No. 170/2007, Law No. 34/2008, Law nr. 88/2008, Law No. 130/2008, Law No. 147/2008, Law No. 167/2008, Law No. 17/2009, Law No. 27/2009, Law No. 98/2009, Law No. 136/2009, Law No. 14/2010, Law No. 78/2010, Law No. 162/2010 and Law No. 165/2010 with the exception of Annex I-V. The Customs Tariff, Annex I-V74 490 KB
Customs Law in force on the 1sth of January 2010, as amended by Law No. 80/2006, Law No. 108/2006, Law No. 146/2006, Law No. 16/2007, Law No. 170/2007, Law No. 34/2008, Law nr. 88/2008, Law No. 130/2008, Law No. 147/2008, Law No. 167/2008, Law No. 17/2009, Law No. 27/2009, Law No. 98/2009, Law No. 136/2009, Law No. 14/2010 and Law No. 78/2010 with the exception of Annex I-V. The Customs Tariff, Annex I-V76595 KB
Customs Law in force on the 1sth of September 2009, as amended by Law No. 80/2006, Law No. 108/2006, Law No. 146/2006, Law No. 16/2007, Law No. 170/2007, Law No. 34/2008, Law nr. 88/2008, Law No. 130/2008, Law No. 147/2008, Law No. 167/2008, Law No. 17/2009 and Law No. 27/2009 with the exception of Annex I-V. The Customs Tariff, Annex I-V
73637 KB
Customs Law in force on the 1sth of June 2008, as amended by law No. 80/2006, law No. 108/2006, law No. 146/2006, law No. 16/2007, law No. 170/2007 and law No. 34/2008, with the exception of Annex I-V.
74570 KB
Customs Law in force on the 1sth of February 2008, as amended by law No. 80/2006, law No. 108/2006, law No. 146/2006, law No. 16/2007 and law No. 170/2007, with the exception of Annex I–V. The Customs Tariff
74546 KB
Customs Law in force on the 1sth of January 2007, as amended by law No. 80/2006, law No. 108/2006, law No. 146/2006 and law No. 16/200770500 KB
Customs Law No. 88/200571500 KB

Additional information

Related content

Ministry of Finance - laws