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(08"i(m"  i(m2  1  .3  Ԉ0    KaupandasuengartakmarkanirsettarumrWstfuneWanotkunvaranna,aWrarentak  markanirsemi(m݌`  Ќ  "m"  m0  0 2  a  .3  Ԉ0u  & a settarerueWakrafistverWurmeWlgumeWaafopinberumstj;rnvldumhrlandi,m݌S+!uu Ќ  "m"  mS0  0ww 2  b  .3  Ԉ0u  takmarkaYaulandfrWilegumrkYarsemendurseljamvrurnareWamS݌"uu Ќ  "m"  m0  0 2  c  .3  Ԉ0u  hafaekkiveruleghrifverWmtivaranna.'aSm݌#uu Ќ  "i(m"  i(m2  2  .3  Ԉ0    SalaneWaverWiWsekkihWeinhverjumskilyrWumeWaskilmlumsemekkierhgtaW  $ kvarWaverWfyrirmeWtillititilYeirravarasemveriWeraWvirWa.i(m݌!W% Ќ  "i(m"  i(m2  3  .3  Ԉ0    &  Enginnhlutig;WaafsWarislu,rWstfuneWanotkunvarannaafhlfukaupandarenni J""& beinteWa;beinttilseljanda,nemaunntsaWgeraviWeigandileiWrttingarsamrmi #' viWkvWi15.gr.i(m݌#( Ќ  "i(m"  i(m2  4  .3  Ԉ0    Kaupandiogseljandisu;hWirhvorWrumeWasuYeirhvorWrumhWirYsviW $ ) skiptaverWiWnothfttollalegutillitisamkvmtnnarireglumsettumskv.16.gr.i(m݌v%N!* Ќ    SamkvmtlgumYessumskalYvaWeinsteljaaWila,pers;nureWalgaWil'J"6a,hWahvor A&"+ WrumaWeftirtalinskilyrWisuuppfyllt:  '", ! ! (80"i(m"  i(m2  1  .3  Ԉ0    XeirsuyfirmenneWastj;rnendurfyrirtkjahvorannars.i(m݌'#- Ќ  "i(m"  i(m2  2  .3  Ԉ0    Xeirsulagalegumskilningisameigendurfyrirtkis.i(m݌(z$. Ќ  "i(m"  i(m2  3  .3  Ԉ0    XeirsuvinnuveitandiogstarfsmaWurhans.i(m4݌( Ќ  "i(m"  i(m2  4  .3  Ԉ0    EinhveraWilibeinteWa;beinteigi,stj;rnieWahafiumrWyfirfimmhundraWshlutumeWa  meiraafatkvWisrttieWahlutabrfumhjYeimbWum.i(mA݌ Ќ  "i(m"  i(m2  5  .3  Ԉ0    AnnarYeirrastj;rnibeinteWa;beinthinum.i(m݌a Ќ  "i(m"  i(m2  6  .3  Ԉ0    XriWjiaWilistj;rnibeinteWa;beintbWum.i(m݌T, Ќ  "i(m"  i(m2  7  .3  Ԉ0    BWirsamanstj;rnibeinteWa;beintYriWjaaWila.i(m݌ Ќ  "i(m"  i(m 2  8  .3  Ԉ0    Xeirsusmufjlskyldu.i(m 8݌ Ќ    AWilar,pers;nureWalgaWilar,semeruviWskiptasambandihvorviWannanYannigaW   annarereinkaumboWsmaWur,einkadreifingaraWilieWasrleyfishafihinsaWilanshvaWamynd  X semer,skulutaldirverahWirhvorWrum. K #    15.gr.    TollverWskvrWun.       ViWkvrWuntollverWssamkvmtkvWum14.gr.skalbtaeftirtlduviWYaWverWsem wO  raunverulegaergreitteWagreiWaberfyrirhinarinnfluttuvrur: B  ! ! !(U08"i(m"  i(mQ2U  1  .3  Ԉ0    Eftirtldu,aWsvomikluleytisemYaWerboriWafkaupandaenerekkiinnifaliWYv    verWisemraunverulegaergreitteWagreiWaberfyrirvrurnar:i(mQ~݌  Ќ  "m"  m0  0 2U  a  .3  Ԉ0u  UmboWslaunumogmiWlaraY;knun,Y;ekkikaupumboWslaunum.m ݌{ uu Ќ  "m"  mD0  0ww 2U  b  .3  Ԉ0u  GmakostnaWisemtollalegutillititilheyrirvrunum.mDq݌nFuu Ќ  "m"  m0  0 2U  c  .3  Ԉ0u  PkkunarkostnaWi,bWifyrirvinnuogefni.m݌9uu Ќ  "i(m"  i(m2U  2  .3  Ԉ0    ViWeigandihlutaafverWmtieftirtalinnavaraogYj;nustu,semltinerbeinteWa;beint  tafkaupandangreiWslueWalkkuWuverWi,tilnotkunarsambandiviWframleiWslu  ogsluhinnainnfluttuvaratiltflutningsaWsvomikluleytisemslktverWmtierekki r innifaliWYvverWisemraunverulegaergreitteWagreiWaber:i(m݌e= Ќ  "m"  mX 0  0 2U  a  .3  Ԉ0u  Efnivara,hluta,partaogYesshttarsemnotaWhefurveriWhinarinnfluttuvrur.mX  ݌0uu Ќ  "m"  m 0  0ww 2U  b  .3  Ԉ0u  Verkfra,forma,m;taogYesshttarsemnotaWhefurveriWviWframleiWsluhinna  innfluttuvara.m  ݌uu Ќ  "m"  mD 0  0 2U  c  .3  Ԉ0u  EfnivarasemeyWsthafaviWframleiWsluhinnainnfluttuvara.mD q ݌iuu Ќ  "m"  m 0  0ww 2U  d  .3  Ԉ0u  VerkfrWivinnu,Yr;unar,iWnlistar,hnnunar,tlanaoguppdrttasemunniWhefur \4 veriWannarsstaWarenhrlandiognauWsynlegtertilframleiWsluhinnainnfluttu ' vara.m  ݌uu Ќ  "i(m"  i(m2U  3  .3  Ԉ0    Einkarttar-ogleyfisgjldum,semtengderuvrumYeimsemveriWeraWvirWaog  kaupandiverWurbeinteWa;beintaWgreiWa,semskilyrWifyrirsluYeirra,aWsvomiklu `  leytisemYessieinkarttar-ogleyfisgjlderuekkiinnifalinYvverWisemraunverulega S+! ergreitteWagreiWaber.XettatekurY;ekkitilYesskonargjaldasemgreidderufyrir " framleiWslurttvrunnihrlandi.i(m݌# Ќ  "i(m"  i(mu2U  4  .3  Ԉ0    & a VerWmtisrhversg;WahlutarafsWariendurslu,rWstfuneWanotumhinnainnfluttu  $ varasemrennurbeinteWa;beinttilseljanda.i(mu݌!W% Ќ    EftirtaliWskalinnifaliWtollverWi:'a  J""& ! ! #(e80!"i(m"  i(m2e  1  .3  Ԉ0    FlutningskostnaWurhinnainnfluttuvaratilinnflutningshafnareWainnflutningsstaWar.i(mA݌#' Ќ  "i(m"  i(mO2e  2  .3  Ԉ0    Gjldfyrirfermingu,affermingueWameWferWhinnainnfluttuvaravegnaflutningsYeirra #( tilinnflutningshafnareWainnflutningsstaWar.i(mO|݌$ ) Ќ  "i(m"  i(m2e  3  .3  Ԉ0    VtryggingarkostnaWur.i(m݌v%N!* Ќ    ViWbturviWYaWverWsemraunverulegaergreitteWagreiWaberskaleinungiskvarWa A&"+ samkvmtYessarigreingrundvellihlutlgraogmlanlegraatriWa.  '",   ViWkvrWuntollverWsskalengubttviWYaWverWsemraunverulegaergreitteWagreiWa '#- bernemaYaWsunntsamkvmtkvWumYessarargreinar. (z$. Ї  16.gr. ( ReglugerWarheimild.      RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumkvrWun  tollverWsertakimiWafsamningnumumframkvmdVII.gr.hinsalmennasamningsumtolla a ogviWskipti1994.Reglurnarskulum.a.tilgreinahvernigtollverWskalkvarWaWYeim T, tilvikumsemekkierhgtaWkvarWatollverWinnflutningsvruskv.14.gr.ogYaWsembta  skalviWtollverWsamkvmtkvWum15.gr.    RWherraermeWsamahttiheimiltaWsetjareglurummatvrumtiltollverWsogmls   meWferWarreglurYegarstWaYykirtilaWdragaefasannleiksgildivrureikningsogannarra  X YeirraatriWasemumrWir14.gr.ogYesssembtaskalviWtollverWsamkvmtkvWum K #  15.gr.      17.gr.   SkiptingkostnaWar. wO      KostnaWi,gjldumogWrumtgjldum,sbr.15.gr.,semtilverWaYegarvrurerusendar B  einufarmskrrnmerisemflokkastmismunanditollskrrnmer,skaljafnaWhlutfallslega    niWureinstakarvrursendingumiWaWviWverWYeirrainnkaupsstaW.     Efvaraersendlengraentilfyrstutollhafnar,semunnthefWiveriWaWaffermahana,m {  dragafrflutningsgjaldsaukaYannogsendingarkostnaWsemsframhaldsflutningurhefur nF haftfrmeWsr,endasgerWfullngjandigreinfyrirkostnaWaraukanum.Xskalogheim 9 iltaWdragafrYannhlutaflutningsgjaldssemgreiddurervegnaslmraraWstWuviWaf  fermingueWavegnaYessaWfaraffermirfleiristWumeneinum,endasgerWfullngjandi  greinfyrirYeimkostnaWarauka. r @!18.gr. 0   SverWvara,semflokkabermismunanditollskrrnmeroggreiWaberafmismunandi  hantoll,tilgreinteinnifjrhWskalgreiWaafllumvrunumYanntollhundraWshlutasem  hvlirYeirrivrusemberhstantollnemainnflytjandiltitollyfirvldumtupplUsingar i semYaumetafullngjandiogbyggjamkvrWunumtollverWeinstakravarasendingu. \4   19.gr.  TollafgreiWslugengi.  }%  TollafgreiWslugengiskalmiWaviWopinbertviWmiWunargengisemskrWerafSeWlabanka `  0slands28.hversmnaWar.TollafgreiWslugengiYeirragjaldmiWlasemSeWlabanki0slands S+! tekurekkitilopinberrarskrningarskalkvarWaWaftollstj;ranumReykjavksamadegi " aWhfWusamrWiviWSeWlabanka0slands. #   ViWtollafgreiWslusendingasrhverjumalmanaksmnuWiskalkvrWuntollverWsbyggW  $ tollafgreiWslugengieinsogYaWerkveWiWskv.1.mgr.28.degiundanfarandimnaWar. !W%   RWherraskalkveWannarumkvrWuntollafgreiWslugengissemnotaskalviWumreikn J""& ingtollverWsvrueWahlutaYessyfirslenskarkr;nur.JafnframtskalkveWiWnnarum #' gildistma,fresti,brWabirgWatollafgreiWslu,tollafgreiWsluYegarengrarskrningargengis #( nUturviWogannaWerlUturaWgengisviWmiWunviWtollafgreiWslu. $ )   VI.KAFLI A&"+  Tollflokkun.   '", 20.gr. '#- Tollflokkunvru. (z$.     Inn-ogtflytjendurskulufravrutiltollflokksviWeiganditollskjlumsamkvmtal ( mennumreglumumtlkuntollskrrinnarviWaukaIviWlgYessi.    LeikivafiumtollflokkunvrueWa;skiinn-eWatflytjandieftirstaWfestingutollstj;ra  tollflokkunvrugeturhannleitaWeftirbindandilititollstj;ratollflokkunvrunnar,sbr. a 21.gr. T,   21.gr.  Bindandilitumtollflokkun.       Ef;skaWerbindandilitsumtollflokkunvruskalsendaskriflegabeiWniYaraWltandi  X tiltollstj;ransReykjavk.Tollstj;rinntekurkvrWunumtollflokkunvrusamkvmtYess K #  arigreinsemerbindandigagnvartfyrirspyrjandaogtollyfirvldum,nemahnsafturklluW    aftollstj;ranumeWahennibreytteftirkrutilrkistollanefndar,sbr.118.gr.      Tollstj;ranumerekkiskyltaWverWaviWbeiWniskv.1.mgr.efhnreynistauglj;slega   veratilefnislaus. wO    MeWbeiWniumbindandilitskulufylgjaYauggnsemerunauWsynlegtilYessaWunnt B  saWkveWatollflokkunvru,svosemteikning,mynd,vrulUsingeWabklingur.EfnauW    synbertilaWmatitollstj;ransgeturhannsettskilyrWiumaWsUnishornafvruslagtfram   WurentekinerkvrWunumtollflokkun. {    Tollstj;rinnskalsvarabeiWniskriflegainnan30dagafrYvaWhnberst.0svaritollstj;r nF ansskalmeginatriWumkomaframhvaWarkumniWurstaWaerbyggW.Teljitollstj;rinnaW 9 beiWnihafiekkiaWgeymafullngjandiupplUsingareWahennifylgiekkinauWsynlegggn  tilYessaWunntsaWkveWatollflokkunskalhanntilkynnaviWkomandihvaWaupplUsingar  eWaggnvanti.XegarrYvhefurveriWbttskaltollstj;rinnsvarabeiWniinnan30daga. r   &  VII.KAFLI 0  SkUrslugjafir.    AWflutningsskUrslaognnurtollskjl.   22.gr. i SkilafresturaWflutningsskjala. \4     Innflytjandiskalltatollstj;rataWflutningsskUrsluognnurtollskjlvegnainnfluttrar ' vru,sbr.23.og25.gr.,WurenvaraerafhenttilnotkunarinnanlandseWasett'04Ԁtollfrjlsa  versluneWatollfrjlsaforWageymslu.TollskjlskuluY;ltintollstj;ratekkisWarensex  mnuWum& a frkomudegiflutningsfarsvrutillandsinsnemavruhafiveriWrWstafaWtoll `  vrugeymslueWafrsvWi. S+! 'a7  23.gr. # RafrnaraWflutningsskUrslur.  $     TollmiWlararskulusendaviWkomanditollstj;rameWskjalasendingummillitlvaYr !W% upplUsingarsemltabertviWtollafgreiWsluvara(SMT-tollafgreiWsla). J""&   XrttfyrirkvWi1.mgr.geturtollstj;rinnReykjavkgefiWfyrirmliumaWskriflegar #' aWflutningsskUrslurskuliltnartollstj;rumtvegnavarasemYarfnastsrstakseftirlits. #(   Innflytjendur,semstundainnflutningvrumatvinnuskyni,skulusendaviWkomandi $ ) tollstj;raYrupplUsingarsemltabertviWtollafgreiWsluvarameWskjalasendingum v%N!* millitlva(SMT-tollafgreiWsla)eWagegnumveftenginguviWvefseturtollyfirvalda(VEF A&"+ tollafgreiWsla).  '",   XrttfyrirkvWi3.mgr.skalrWherrakveWameWreglugerWaWYeirsemnekkitil '#- teknumlgmarksfjldainnfluttrasendingarigetiltiWtollyfirvldumtskriflegaraW (z$. flutningsskUrslurskv.25.gr. (   InnflytjendumsamkvmtYessarigreinerheimiltaWveitatollmiWlaraumboWtilYessaW  komaframfyrirYeirrahndgagnvarttollyfirvldummeWskjalasendingummillitlva  (SMTtollafgreiWslu). a   Tollstj;rinnReykjavkkveWurformrammaskeytisfyriraWflutningsskUrslu. T,   RWherraskalkveWameWreglugerWhvernigtknilegritfrsluSMT-ogVEF-toll  afgreiWsluskulihttaW.    24.gr.  X LeyfitilSMT-ogVEF-tollafgreiWslu. K #      SMT-ogVEF-tollafgreiWslaerhWleyfifrtollstj;raYvumdmiYarsemumskjandi    lgheimili.      LeyfitilSMT-eWaVEF-tollafgreiWsluerveittYeimaWilumsemumgetur1.og3.mgr.   23.gr.,endauppfylliYeireftirtalinskilyrWi: wO  ! ! &(u88#"i(m"  i(mxB2u  1  .3  Ԉ0    XeirhafitilskilinleyfieWaskrningutilviWkomandiatvinnustarfsemi,svosemleyfitil B  YessaWveratollmiWlariskv.XI.kaflalagaYessara,skrWaverslun,sbr.lgnr.28/1998,    umverslunaratvinnu,iWnaWarleyfi,sbr.iWnaWarlgnr.42/1978,vinnsluleyfi,sbr.lgnr.   55/1998,ummeWferW,vinnsluogdreifingusjvarafurWa,eWannurleyfisemkrafister.i(mxBB݌{  Ќ  "i(m"  i(m)E2u  2  .3  Ԉ0    Xeirhafitilkynntrkisskattstj;raumatvinnustarfsemisnaogsufyrirtkjaskr,sbr. nF lgnr.17/2003,umfyrirtkjaskr.EfumeinstaklingaeraWrWasemstundaatvinnu 9 reksturskuluYeiraWminnstakostihafaframkvmtYannlgmarksfjldatollafgreiWslna  semtilgreindurerreglugerW,sbr.4.mgr.23.gr.i(m)EVE݌ Ќ  "i(m"  i(mG2u  3  .3  Ԉ0    & , Xeirhafitilkynntskattstj;raumstarfsemisnaogveriWskrWirskv.5.gr.laganr. r 50/1988,umvirWisaukaskatt,ogfyrirmlumsettumsamkvmtYeim.i(mGG݌e= Ќ  "i(m"  i(m>I2u  4  .3  Ԉ0    XeirsuekkivanskilumviWrkissj;WmeWgreiWsluopinberragjaldaeWaskatta.i(m>IkI݌0 Ќ  "i(m"  i(mJ2u  5  .3  Ԉ0    ',2HTollstj;rinnReykjavkhafisamYykktYannhugbnaWsemumskjandihyggstnotatil  samskiptaviWtollyfirvld,nemaYegars;tterumVEF-tollafgreiWslu.i(mJJ݌ Ќ  "i(m"  i(m4L2u  6  .3  Ԉ0    XeirhafiaWskipastarfsliWimeWfullngjandiYekkingulgumogreglumumtoll i meWferWvara.i(m4LaL݌\4 Ќ    &  25.gr.  SkriflegaraWflutningsskUrslur.'M      AWrirenYeirsemumgetur1.og3.mgr.23.gr.,sbr.4.mgr.smugreinar,skuluafhenda `  viWkomanditollstj;raskriflegaraWflutningsskUrslur. S+!   Innflytjendumskv.1.mgr.erheimiltaWveitatollmiWlaraumboWtilYessaWkomafram " fyrirYeirrahndgagnvarttollyfirvldummeWrafrnumskjalasendingummillitlva. #   Tollstj;rinnReykjavkkveWurformskriflegraaWflutningsskUrslna.  $   InnflytjendurgetasjlfirlagttileyWublWfyriraWflutningsskUrslur,endauppfylliYau !W% skilyrWisemsetteruskv.3.mgr.umformYeirra. J""&   26.gr. #( EinfaldaWaraWflutningsskUrslur. $ ) GQ  RWherrageturreglugerWheimilaWeinfaldaWarskUrslugjafirvegnap;stsendingaogvara v%N!* semekkierufarmskr.RWherrageturjafnframtheimilaWeinfaldariskUrslugjafirvegna A&"+ varasemnj;tatollfrWindaviWinnflutningskv.4.,6.og7.gr.  '",   Tollstj;rinnReykjavkkveWurformaWflutningsskUrslnaskv.1.mgr. '#-  (z$.   27.gr. ( SkUrslugjafirferWamannaogfarmanna.      FerWamennogfarmenn,semkomatillandsinsfrtlndum,skulu;tilkvaddirgeratoll  stj;ragreinfyrirtollskyldumvarningisemYeirhafameWferWis.Samagildirumvarningsem a erhWursrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsins. T,   FerWamennogfarmenn,semkomatillandsinsfrtlndumeWafarafrlandinutilt  landa,skulu;tilkvaddirgeragreinfyrirhrrifjrhWensemnemur15.000evrum,miWaW  viWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni,semYeirhafameWferWis   reiWuf.  X   XarsemtollafgreiWslaferWamannaferframertollstj;raheimiltaWhafaaWskilintollaf K #  greiWsluhliW,annarsvegarfyrirYsemhafameWferWistollskyldanvarningeWavarningsem    hWurersrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsinsoghinsvegar    fyrirYsemhafaenganslkanvarningmeWferWis.FarYegarskuluYsjlfirveljasrtoll   afgreiWsluhliWogteljastYeirmeWvalisnugefatilkynnahvortYeirhafimeWferWisvarning wO  semYeimberaWgeratollgslugreinfyrir. B    RWherrageturmeWreglugerWsettnnarireglurumtollafgreiWslusamkvmtYessari    grein.     &  28.gr. nF FylgiskjlmeWaWflutningsskUrslum. 9     EftirtalinskjlskululiggjatilgrundvallaraWflutningsskUrsluskv.23.og25.gr.eftirYv  semviW.XegarumSMT-eWaVEF-tollafgreiWslueraWrWaskulufylgiggnvarWveittmeW  Yeimhttisemmlterfyrirum29.gr.V'nZiWeigandifylgiskjlskuluafhenttollstj;raYeim r tilvikumYegaraWflutningsskUrslaerskrifleg: e= ! ! ((88&"i(m"  i(m]2  1  .3  Ԉ0    Vrureikningur:FrumriteWasamritafvrureikningiyfirhinainnfluttuvrueWasend 0 ingu.XrttfyrirkvWi1.mlsl.ertollstj;raheimiltaWtakagildanproformareikning  eWaviWskiptareikningstaWfrumritseWasamritsYegarverWmtivruer;verulegteWa  hnerauglj;slegaekkitluWtilsluhrlandi,tildmisYegarumpers;nulegamuni i eraWrWa.i(m]]݌\4 Ќ  "i(m"  i(m`2  2  .3  Ԉ0    FarmbrfognnurstaWfestingarskjl:FarmbrfeWaundirfarmbrf,reikningurfyrir ' flutningskostnaW,reikningurfyrirumbWakostnaW,pkkunarlisti,niWurstaWaefnagrein  ingarognnurskjlogggnsemgetaveriWtilstaWfestingarYeimatriWumsemtilgreind  eruaWflutningsskUrsluogvrureikningieWafelasrupplUsingarumtegundvru, `  samsetningu,magnogverWhennar.KrefjastmYessaWfarmbrfeWaundirfarmbrf S+! safhentfleirieneinueintakiogtollstj;raerheimiltaWhaldaeftireinueintakieWa " fleirieftirYrfum.Tollstj;raerheimiltaWtakaafritafstaWfestingarskjlumefstWa # Yykirtil.i(m``݌ $ Ќ  "i(m"  i(md2  3  .3  Ԉ0    TollverWsskUrsla:TollverWsskUrslaYeimtilvikumYegarYaWverWsemtilgreinter !W% vru-eWaslureikningierekkiviWskiptaverWvru,sbr.14.gr.RWherrageturmeW J""& reglugerWeWaWrumfyrirmlumkveWiWaWtollverWsskUrslasltintmeWaWflutn #' ingsskUrsluWrumtilvikum.TollverWsskUrsluskalinnflytjandigeraskriflegaYartil #( gerteyWublaW.i(mdd݌$ ) Ќ  "i(m"  i(mg2  4  .3  Ԉ0    Upprunasannanir:FrumritviWeigandiupprunasnnunarYeimtilvikumYegarsetter v%N!* framkrafaumfrWindameWferWinnfluttrarvrumeWvsantilfrverslunarsamningssem A&"+ 0slandaWildaW.i(mgg݌ '", Ќ  "i(m"  i(mi2  5  .3  Ԉ0    nnurfylgiskjl:nnurggnsemeigaaWliggjatilgrundvallaraWflutningsskUrslusam '#- kvmtlgumeWastj;rnvaldsfyrirmlum.i(mii݌(z$. Ќ    RWherragetursettnnarireglurumefniaWflutningsskUrsluogfylgiskjala. (   29.gr.  VarWveislaaWflutningsskUrslnaogfylgiskjalavegnarafrnnartollafgreiWslu. a     Innflytjandi,semerb;khaldsskyldursamkvmtkvWumlagaumb;khald,skalvarW T, veitalltollskjlsamrmiviWkvWilagaumb;khaldogfyrirmlisettsamkvmtYeim.  Xskalinnflytjandi,semhefurleyfitilSMT-tollafgreiWslu,varWveitalltlvutkggner  varWatollafgreiWslusexrfrtollafgreiWsludegi.HannskalhaldafullkomnaskreWagagna   dagb;krttritmarWoggeyma;breyttllrammaskeytisemhannsendirtollstj;raeWa  X tekurm;tifrtollstj;ra.Xegargagnadagb;kerhaldintlvutkuformiskalauWveldan K #  httveraunntaWnlgastrammaskeytiogendurmyndaYauogprentalsileganhttefYess    er;skaW.Innflytjandi,semhefurleyfitilVEF-tollafgreiWslu,skalvarWveitatprentunaftoll    skUrsluografrnnitilkynningutollstj;raumtollafgreiWsluogskuldfrsluaWflutningsgjalda.   & a   TollmiWlariskalvarWveitalltlvutkggnervarWatollafgreiWslumeWYeimhttisem wO  mlterfyrirum1.mgr.TollmiWlariskalaWaukivarWveitaafritafviWeigandiskriflegum B  ggnum,sbr.28.gr.,semliggjatilgrundvallarrafrnniaWflutningsskUrslusexrfr'awptollaf    greiWsludegi.     Tollstj;rivarWveitirlltollskjlvegnatollafgreiWslusendingasemaWilar,semekkieru {  b;khaldsskyldir,flytjatillandsins. nF   30.gr.  UpplUsingaskylda.      InnflytjandiskalsamkvmtkvrWuntollstj;raleggjaframeWaveitaaWgangaWb;khaldi r snuogb;khaldsggnum,brfum,samningumogWrumggnumervarWainnflutningvru e= eWasendingarefnauWsynlegtYykirtilYessaWunntsaWgangarskuggaumhvortverWeWa 0 nnuratriWiaWflutningsskUrslu,vrureikningumeWastaWfestingarggnumsueWahafiveriW  rtttilgreind.Tollstj;rihefuraWgangaWframangreindumggnumogaWgangaWstarfs  stWvum&  tollskyldraaWilaogbirgWageymslumogheimildtilaWtakaskUrslurafhverjumYeim i semtlamaWgetigefiWupplUsingarermliskipta.'4v \4   & , llumaWilum,bWitollskyldumogWrum,erskyltaWltatollstj;rat;keypisogYv ' formisem;skaWerallarnauWsynlegarupplUsingarogggnerhannferframogsnertainn  flutningvrueWasendingar.0YvsambandiskiptirekkimlihvortupplUsingarnarvarWa  YannaWilasembeiWninnierbeinttileWaaWraaWilasemhanngeturveittupplUsingarum.',')w `    ViWskiptabnkum,sparisj;Wum,greiWslukortafyrirtkjumogWrumsemannastgjald S+! eyrisviWskiptierskyltaWltatollyfirvldumtallarnauWsynlegarupplUsingarogskUrslur " semYau;skaeftirogunnteraWltaYeimt. #   31.gr. !W% ReglugerWarheimild. J""&     RWherrageturmeWreglugerWsettalmennskilyrWiseminnflytjendurogaWrirYurfaaW #' uppfyllavegnaskUrslugjafarsamkvmtYessumkafla.Xarskalm.a.kveWiWumskilyrWi #( fyrirleyfumtilSMT-ogVEF-tollafgreiWslu,tryggingarfyriraWflutningsgjldumgreiWslu $ ) fresti,uppgjrstmabil,gjalddagaogskilaWflutningsgjalda,varWveislugagnasemsnertatoll v%N!* meWferWoginnflutningvara,endurskoWunaWflutningsgjalda,tolleftirlitognnuratriWieftir A&"+ YvsemnauWsynbertil.  '",   VIII.KAFLI (z$.  byrgWupplUsingumsemgefnarerumeWaWflutningsskUrslu ( ogWrumtollskjlum.   32.gr.  byrgWinnflytjanda. a     Innflytjandi,semsendirtollstj;raaWflutningsskUrsluumvrumeWrammaskeytium T, gagnaflutningsnetvegnaSMT-eWaVEF-tollafgreiWslu,berbyrgWYvaWupplUsingar,sem  Yareruveittar,surttar.EnnfremurberhannbyrgWaWframkomiallarYrupplUsingar  semeigaaWkomaframvegnatollafgreiWslunnarogaWYrsubyggWarviWeigandifylgi   skjlumsemeigaaWliggjatilgrundvallaraWflutningsskUrslu.  X   Ssemundirritaroglturtollstj;ratskriflegaaWflutningsskUrslusamtfylgiskjlum K #  berbyrgWYvaWYrupplUsingarsemYarkomaframsurttar._Enn_Ԁfremurberhann    byrgW&  aWframkomiallarYrupplUsingarsemeigaaWkomaframvegnatollafgreiWsl    unnar.' W     33.gr. B  byrgWtollmiWlara.        TollmiWlari,semhefursentaWflutningsskUrslutiltollstj;rafyrirhndinnflytjanda,ber   byrgWrngumeWa;fullngjandiupplUsingumhafihannvitaWeWamttvitaaWupplUs {  ingarinnflytjandavrurangareWa;fullngjandi. nF   TollmiWlaraerskyltaWfhendurllviWeigandifylgiskjlskv.29.gr.Wurenhann 9 sendirtollstj;rarammaskeytivegnaSMT-tollafgreiWslufyrirhndinnflytjanda.TollmiWlari  skalaWlokinnitollafgreiWsluvruafhendab;khaldsskylduminnflytjanda,sbr.2.mgr.29.  gr.,eWatollstj;raYeimtilvikumYegarinnflytjandierekkib;khaldsskyldur,sbr.3.mgr.29. r gr.,llskriflegggnskv.28.gr. e=   TollmiWlaraberskyldatilYessaWleggjasjlfstttmathvortYaufylgiskjlsemumbj;W 0 andihansleggurframtilgrundvallaraWflutningsskUrslufullngjakvWumlagaYessaraog  stj;rnvaldsfyrirmla.TeljihannsvoekkiveraskalhannkallaeftirYeimggnumsem  vantareWanUjumggnumstaWYeirrasemkunnaaWvera;fullngjandi.HannskalYvaW i einssendaaWflutningsskUrslutiltollstj;rameWrammaskeytiYeimtilvikumYegarfylgiskjl, \4 semliggjatilgrundvallaraWflutningsskUrslu,uppfyllaskilyrWilagaYessarameW;tvrWum ' htti.    IX.KAFLI `   TollmeWferWvru.  S+! 34.gr. " UpphaftollmeWferWar. #     VaratelsttekintiltollmeWferWarYegareitthverteftirtalinnatilvikaviW:  $ ! ! *(88("i(m"  i(m2  1  .3  Ԉ0    Tollstj;rihefurtekiWviWaWflutningsskUrsluogWrumtollskjlum,semskulultint !W% vegnatollmeWferWarvru,endafullngiYauaWlluleytiskilyrWumlagaYessaratilYess J""& aWunntsaWheimilaafhendinguvruYegarstaW.RafrnaWflutningsskUrsla,semsend #' erviWSMT-eWaVEF-tollafgreiWslu,telstm;ttekinhjtollstj;raviWskrninguskUrsl #( unnartlvukerfitollyfirvalda..i(m#݌$ ) Ќ  "i(m"  i(m2  2  .3  Ԉ0    Tollstj;rihefurheimilaWafhendinguvrueWasendingarneWagegntryggingu.i(m#݌v%N!* Ќ  "i(m"  i(m,2  3  .3  Ԉ0    Tollstj;rihefurtilkynntinnflytjandaaWvaraeWasendingverWiseldnauWungarslueWa A&"+ gertrWstafanirtilYessaWseljavrunauWungarsluefekkinsttilinnflytjandatil  '", lkningaraWflutningsgjldum,sbr.128.og129.gr.i(m,Y݌'#- Ќ   (z$.   35.gr. ( FrestunkvrWunarumtollverW.      ReynistviWtollafgreiWslunauWsynlegtaWfrestalokakvrWunumtollverWvrusamkvmt  kvWum14.!17.gr.eWannuratriWisemlgYessitakatilskalinnflytjandaenguaWsWur a heimiltaWleysatilsnvruna,aWYvtilskilduaWhannsetjifullngjanditryggingufyrir T, greiWsluaWflutningsgjaldasemkunnaaWverWalgWvruna,tollstj;riteljiekkistWutil  aWhaldavrunnivegnaendanlegrarkvrWunarumYauatriWisemupplUsingarskortirum  eWagreiningurerumogkvWiannarralagasuYvekkitilfyrirstWu.     & a 36.gr. K #  BrWabirgWatollafgreiWsla.        NgeririnnflytjandivruYaWsennilegtaWhannhafiekkifengiWYauggnsem28.gr.'aK •    tekurtil,eWaYaueruekkifullngjandi,ogmYtollstj;riveitaheimildtilafhendingarvru   gegnYvaWhanngreiWiallankostnaWaftollskoWunogsetjifjrtryggingufyrirgreiWslu wO  aWflutningsgjaldaogafhendieWaleiWrttiggn,semmisfellureru,innanhfilegstmasem B  tollstj;ritiltekur.ViWkvrWuntryggingargeturtollstj;rilagtalltaW25%lagtluW    aWflutningsgjld.EfvanefndirverWagreiWsluaWflutningsgjaldamtollstj;rikveWagjldin   ogtakafjrtrygginguuppYau. {    RWherraseturnnarireglurumbrWabirgWatollafgreiWslusamkvmtYessarigrein. nF   37.gr.  NeyWarleyfi.      HeimilamfarmflytjendumeWaWrumaWilum,semgeyma;tollafgreiddarvrur,aWaf r hendaeiginbyrgWvrusendingar,endasafhendingYeirrabrUn.HandhafineyWarleyfis e= er&  byrgurfyrirgreiWsluaWflutningsgjaldavegnavrusendingarefinnflytjandistendurekki 0 sjlfurskilum.'0h    RWherraseturnnarireglurumtgfuneyWarleyfasamkvmtYessarigrein.    X.KAFLI \4  Wstastj;rnogskipulagtollyfirvalda.  ' 38.gr.  Wstastj;rntollamla.      FjrmlarWherrafermeWWstustj;rntollamlalandinu.Tollstj;rarfarameWtolla `  mlefniumboWirWherrameWYeimhttisemkveWiWerumlgumYessum. S+!   RWherrahefureftirlitmeWYvaWtollstj;rarrkiskyldursnar.HannhefurrtttilYess " aWftilathugunartollskjlaWilaogggnvarWandiYauogkrefjatollstj;raskUringallu # YvervarWarframkvmdlagaYessara.  $   RWherraskalennfremurfylgjastmeWYvaWrkistollanefndrkiskyldursnarogskal !W% nefndinsendarWherrarlegaskUrsluumstrfsn. J""&   39.gr. #( Tollumdmi. $ )     LandiWskiptisttollumdmimeWsamahttiogstj;rnsUsluumdmisUslumannaeru v%N!* mrkuWhverjusinni.RWherrageturY;meWreglugerWbreyttmrkumtollumdmaefsr A&"+ staklegastendur.  '",   40.gr. (z$. Tollstj;rar. (     Tollstj;rarerutollstj;rinnstj;rnsUsluumdmiReykjavkurogsUslumennWrumstj;rn  sUsluumdmum,sbr.lgumaWskilnaWd;msvaldsogumboWsvaldshraWi.    41.gr. T, Tollhafnir.      TollhfnerstaWur,hfneWaflugvllur,YarsemheimilteraWfermaogaffermafrog  geymaogtollafgreiWavrurrYeimnsrstakrarheimildartollyfirvalda.     RWherrakveWurmeWreglugerWhvartollhafnirskulivera.ViWYkvrWunskalrWherra  X takamiWafYrfumatvinnulfsviWkomandistWum.RWherraskalumnnuratriWileita K #  umsagnartollstj;raviWkomandi_tollumdmi,_Ԁsbr.3.mgr.      0umsgntollstj;raskalgerWttektYvhvorteftirtalinskilyrWisuuppfyllt:    ! ! ,(88*"i(m"  i(mP2  1  .3  Ԉ0    0tollhfnskalverafullngjandiaWstaWatilfermingarogaffermingarfara.i(mP}݌  Ќ  "i(m"  i(m2  2  .3  Ԉ0    0tollhfnskalverafullngjandiaWstaWatiltolleftirlits.i(m݌wO  Ќ  "i(m"  i(m2  3  .3  Ԉ0    0tollhfnskuluverafullngjandigeymsluhs,geymslusvWiognnuraWstaWatil B  vrslu;tollafgreiddumvrum.i(mϩ݌   Ќ    RWherrageturmeWsamahttiafturkallaWkvrWunumaWtiltekinhfnskuliveratoll   hfnefekkiertalinYrftollhfnviWkomandistaWeWaskilyrWi3.mgr.eruekkilengur {  uppfyllt. nF   ViWrWstfunhafnarsvWum,hafnarl;WumogWrumsvWumsemtluWerutilupp 9 skipunareWageymslu;tollafgreiddumvrumskulusveitarflgoghafnarstj;rnirhafa  samrWviWviWkomanditollstj;ra.    42.gr. e= Hlutverktollstj;ra. 0     Hlutverktollstj;rasnuumdmier:  ! ! .(88,"i(m"  i(mɮ2  1  .3  Ԉ0    lagningoginnheimtatollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu  samkvmtlgumYessumeWaWrumlgum.i(mɮ݌i Ќ  "i(m"  i(mN2  2  .3  Ԉ0    EftirlitlandamrummeWinnflutningi,umflutningiogtflutningivrumtilogfr \4 landinuogferWumogflutningifaraogf;lkstilogfrlandinu.i(mN{݌' Ќ  "i(m"  i(mݱ2  3  .3  Ԉ0    EftirlitmeWflutningioggeymslu;tollafgreiddumvarningiinnanlands.i(mݱ ݌ Ќ  "i(m"  i(m2  4  .3  Ԉ0    Upplj;stranbrotagegnlgumYessum,stWvun;lgmtrarhttsemiogeftirfylgnimla  samrmiviWYaWsemmlterfyrirumlgumYessum,lgumummeWferWopinberra `  mlaeWaWrumlgum.i(m5݌S+! Ќ  "i(m"  i(m2  5  .3  Ԉ0    SamstarfviWnnurstj;rnvldogstofnanirsemhafameWhndumverkefnisemtengjast " starfsemitollyfirvalda.i(m݌# Ќ  "i(m"  i(mR2  6  .3  Ԉ0    AWveitaalmennarupplUsingarogleiWbeiningarumtollflokkunvru,kvrWuntoll  $ verWs,tfyllinguaWflutningsskUrslu,lagninguaWflutningsgjalda,kruleiWiroghvaW !W% einasemlUturaWtollmeWferWvru.i(mR݌J""& Ќ  "i(m"  i(mM2  7  .3  Ԉ0    nnurverkefnisemhonumerufalinmeWlgumogstj;rnvaldsfyrirmlumeWasem #' leiWirafvenju.i(mMz݌#( Ќ    43.gr. v%N!* Srstakthlutverktollstj;ransReykjavk. A&"+     AukYeirraverkefnasemtollstj;rumerufalinskv.42.gr.skaltollstj;rinnReykjavk  '", annasteftirtalinverkefnisemltaaWsamrmingutollframkvmdar: '#- ! ! 0(ť88."i(m"  i(m2ť  1  .3  Ԉ0    Xr;unogreksturtlvu-ogupplUsingakerfasemnotuWeruafhlfutollyfirvaldaviW (z$. tollafgreiWsluogtolleftirlitsamkvmtlgumYessum.i(mл݌( Ќ  "i(m"  i(m22ť  2  .3  Ԉ0    GerWsamskiptareglnafyririnnflytjendur,tflytjendur,farmflytjendurogaWrasemsenda  tollyfirvldumupplUsingarmeWrafrnumhttivegnatollafgreiWsluvru.i(m2_݌ Ќ  "i(m"  i(mҾ2ť  3  .3  Ԉ0    GerWverklagsreglnafyrirtollstj;ravarWanditollframkvmdina.i(mҾ݌a Ќ  "i(m"  i(m2ť  4  .3  Ԉ0    kvrWunumformtollskjalaogeyWublaWasemnotuWeruviWtollframkvmdinaogum T, atriWisemskaltilgreinaYar.i(m#݌ Ќ  "i(m"  i(mn2ť  5  .3  Ԉ0    BindandikvarWanirumtollflokkunvruskv.21.gr.i(mn݌ Ќ  "i(m"  i(m2ť  6  .3  Ԉ0    MiWlunupplUsingatilannarratollstj;raumatriWisemsnertastarfsemitollyfirvaldameW   einumeWaWrumhtti,YarmeWalmiWlunupplUsingaumrskurWiogbindandilitum  X tollflokkunvru,verklagsreglur,samskiptareglurogtgfueyWublaWa.i(m݌K #  Ќ  "i(m"  i(m2ť  7  .3  Ԉ0    AWstoWogstuWningurviWaWratollstj;rastrfumsviWitollamla,YarmeWalviW    tlkunlggjafarogstj;rnvaldsfyrirmlaogskipulagningueinstakraverkefna.i(m݌   Ќ  "i(m"  i(mZ2ť  8  .3  Ԉ0    TollendurskoWunlandsvsu.i(mZ݌  Ќ  "i(m"  i(mU2ť  9  .3  Ԉ0    AlYj;WasamskiptisviWitollamlaaWsvomikluleytisemrWherrakveWur.i(mU݌wO  Ќ  "i(m "  i(m112ť  10  .3  Ԉ0    SkipulaghttugreiningarsviWitollamlalandsvsuoggerWeftirlitstlunar B  grundvellihennarfyrirlandiWallt.i(m݌   Ќ  "i(m "  i(m112ť  11  .3  Ԉ0    Stj;rneinstakraverkefnatollstj;rasemkrefjastviWamikilsundirbningseWaYtttku   starfsmannatollstj;rarfleirieneinuumdmiaWfengnusamYykkirWherra.Tollstj;ri {  skaltilkynnahlutaWeiganditollstj;raeWatollstj;rumkvrWunsnavarWandistj;rn nF verkefnismeWhfilegumfyrirvara.i(m0݌9 Ќ  "i(m "  i(my112ť  12  .3  Ԉ0    StarfrkslaTollsk;larkisinssemsrummenntuntollstarfsmannaogannarraeftirYv  semnnarerkveWiWumlgumeWareglugerWum.i(my݌ Ќ    44.gr. r Rkistollanefnd. e=     Rkistollanefndskalvera;hWurrskurWaraWiligreiningsmlumsemtilhennarerskotiW 0 umkvrWuntollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu,tollverW,toll  flokkunogannaWsemlgYessimlafyrirum.    RWherraskiparrkistollanefnd.NefndinskalskipuWYremurmnnumogYremurtilvara i tilfjgurrarasenn.SkaleinnYeirraveraformaWurogskalhannfullngjasmuhfisskil \4 yrWumoghraWsd;marartilskipunarembtti.AWrirnefndarmennskuluhafastaWg;Wa ' Yekkingutollamlum.ViWskipunnefndinaskalYessgttaWnefndarmennsu;hWir  tollyfirvldumoghagsmunaaWilum.    UmkrurtilrkistollanefndarfereftirkvWum118.gr. `    45.gr. " Samvinnatollstj;raviWnnurstj;rnvldogstofnanir. #     Tollstj;riskalaWstoWalgregluogkruvaldviWstrfYeirravegnabrotalgumYessum.  $   Tollyfirvldognnurstj;rnvldogstofnanirskuluhafagagnkvmtsamstarfvarWandi !W% verkefnisemtengjasttollheimtuogtolleftirliti,svosemupplUsingagjfogforvarnir. J""&   46.gr. #( Veitingstarfahjtollyfirvldum. $ )     RWherraskipartollstj;rannReykjavktilfimmrasennogskalhannfullngjasmu v%N!* hfisskilyrWumoghraWsd;marartilskipunarembtti. A&"+   Tollstj;riskipartollverWitilfimmrasenn.Tollstj;rirWuraWrastarfsmennviWembtti  '", sitt.HverssemskipaWurertilstarfasemtollvrWurskalhafalokiWpr;fifrTollsk;la '#- rkisinseWahlotiWsambrilegamenntun.RWherraseturreglugerWnnarifyrirmlium (z$. starfsheititollvarWa. (   Tollstj;raerheimiltaWsetjamanntmabundiWtilstarfasemtollvrWvegnaorlofstku,  veikinda-eWaslysaforfallaeWatmabundinnaleyfatollvarWa.Jafnframtertollstj;raheimilt  aWsetjamanntmabundiWtilstarfasemtollvrWmeWantekinerkvrWunumhvortrtts a aWskipatollvrWaWfulluskv.3.mgr.eWameWanhannstundarnmviWtollsk;lann. T,   XI.KAFLI   TollmiWlarar.    47.gr.  X StarfsemitollmiWlara. K #      TollmiWlaraerheimiltaWkomaframgagnvarttollyfirvldumfyrirhndinn-ogtflytj    endaoghafameWhndumeftirtaldaYj;nustutengslumviWtollafgreiWsluvru:    ! ! 2(ե88 0"i(m"  i(m2ե  1  .3  Ԉ0    RWgjfviWgerWtollskjala,svosemtollflokkunogtreikningaWflutningsgjalda.i(m݌  Ќ  "i(m"  i(m2ե  2  .3  Ԉ0    TollskUrslugerWvegnainn-ogtflutnings.i(m݌wO  Ќ  "i(m"  i(m2ե  3  .3  Ԉ0    BeiWniumtollafgreiWsluvru.i(m݌B  Ќ  "i(m"  i(m2ե  4  .3  Ԉ0    GreiWsluaWflutningsgjaldafyrirhndinnflytjanda.i(m݌   Ќ    48.gr. {  SkilyrWifyrirveitingustarfsleyfis. nF     RWherraveitirstarfsleyfitiltollmiWlunaraWuppfylltumskilyrWum2.mgr.Yessarar 9 greinar.    SkilyrWifyrirveitingustarfsleyfiserusemhrsegir:  ! ! 4(882"i(m"  i(m2  1  .3  Ԉ0    UmskjandiskalveralgaWili.i(m'݌r Ќ  "i(m"  i(m2  2  .3  Ԉ0    Stj;rnarmennlgaWilansskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera e= lgrWa,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimm 0 rumhafatengslumviWatvinnureksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmt  almennumhegningarlgumeWaWrumlgum.Xmegastj;rnarmennekkihafagengist  undirstteWahlotiWd;mvegnabrotatollalgumeWahlotiWd;mfyrirfkniefnabrot. i RkisborgararYeirrarkjasemeruaWilaraWsamningnumumEvr;pskaefnahagssvWiW \4 eWastofnsamningifrverslunarsamtakaEvr;pueruundanYegnirbsetuskilyrWinu,enda ' suviWkomandirkisborgararbsettirrkisemeraWiliaWWrumhvorumWurnefndra  samninga.RWherraerheimiltaWveitaYeimsemerubsettirWrumrkjumsmu  undanYgu.i(m$݌`  Ќ  "i(m"  i(m2  3  .3  Ԉ0    Daglegurstj;rnanditollmiWlunarskalfullngjaskilyrWum2.tlul.i(m=݌S+! Ќ  "i(m"  i(m82  4  .3  Ԉ0    StarfsmenntollmiWlara,semannastgerWtollskUrslnaogsamskiptiviWtollyfirvldvegna " Yeirra,skuluhafas;ttsrstaktnmskeiWhjTollsk;larkisinstilYessaWWlastfull # ngjandiYekkingulgumogreglumsemgildaumtollmeWferWvara,YarmeWaltoll  $ flokkun,tollskUrslugerW,meWferW;tollafgreiddravara,byrgWgreiWsluaWflutnings !W% gjaldaogupplUsingumsemveittarerutollyfirvldum,ogreglumumgreiWslufrestaW J""& flutningsgjalda.i(m8e݌#' Ќ  "i(m"  i(m2  5  .3  Ԉ0    UmskjandiskalsUnaframaWstj;rnun,innraeftirlit,b;khaldogvarslagagnavegna #( starfseminnarverWimeWtraustumhtti.i(m݌$ ) Ќ  "i(m"  i(m 2  6  .3  Ԉ0    Ums;knumstarfsleyfiskalveraskrifleg.i(m :݌v%N!* Ќ    RWherraskalhaldaskryfirtollmiWlara.WrumfyrirtkjumenYeimsemtekinhafa A&"+ veriWskrer;heimiltaWstarfrkjatollmiWlun,kallasigtollmiWlaraeWameWWrumhtti  '", gefatilkynnaaWYeirhafihlotiWviWurkenningurWherrasamkvmtYessarigrein. '#-   Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs (z$. leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafitollmiWlunekkiveittYj;nustu ( semhennierheimiltsamkvmtlgumYessum,samfelltt;lfmnuWi.    & a 49.gr. a SkyldurtollmiWlara. T,     StarfsmenntollmiWlaraskulurkjastrfsnafkostgfniogsamviskusemihvvetnaog'a  haldalgogreglursemltaaWstarfiYeirra.    VerWitollmiWlariYessvaraWumbj;WandihansleggivsvitandifyrirhannrngeWa;full   ngjandiggnskalhannYegarstaWtilkynnaumYaWtiltollstj;ra.  X   50.gr.    EftirlitmeWtollmiWlurum.        TollmiWlararltaeftirlititollstj;ransReykjavk.     Tollstj;ranumReykjavkberaWtilkynnarWherraumtluWbrottollmiWlaralgum wO  YessumeWaWrumlgumsemvarWatollmeWferWvru. B    RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfitollmiWl    arauppfyllihannekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldursnar   samkvmtlgumYessum. {    XII.&  KAFLI 9  Fr'9>utanlandsferWum,skUrslugjafirfarmflytjenda,ferming,affermingo.fl.   51.gr.  TilkynningumkomuogbrottfrfarautanlandsferWum. r     Stj;rnandafarsberaWtilkynnatollstj;rakomufarsinntollsvWirkisinsogbrottfr e= meWhfilegumfyrirvara. 0   FlugumferWarstj;rnskalveitatollstj;raupplUsingarumkomuogbrottfrflugfarautan  landsferWumsvoflj;ttsemviWverWurkomiW.    Landhelgisgslanskalveitatollstj;raupplUsingarumkomuogbrottfrskipautanlands i ferWumsvoflj;ttsemviWverWurkomiW. \4   StarfsmennhafnaogskipaWirleiWsgumennsvoogstarfsmennflugvallaskuluveitatoll ' stj;raallarnauWsynlegarupplUsingarumferWirskipaogflugfara.    RWherragetursettnnarireglurumtilkynningarsamkvmtYessarigrein.    52.gr. S+! FyrstaogsWastaviWkomatollhfn. "     FarierskyltaWaWhafafyrstuogsWustuviWkomuhrlanditollhfn.SkalfermingeWa # affermingfarsfaraYarframogmnnumhleyptYarfrborWieWateknirumborW.  $   53.gr. J""& Undantekningar. #'     Xegarsrstaklegastendurgeturtollstj;riveittleyfitilYessaWfarhafifyrstueWasWustu #( viWkomuhrlandiutantollhafnar.XeimsemslktleyfifrerskyltaWhltaYeimskilyrWum $ ) semtollstj;riseturfyrirundanYgunni,m.a.varWandiferminguogaffermingufars,oggreiWa v%N!* allankostnaWsemafhennileiWir. A&"+   Fari,semstatterneyWeWaYarfaWleitahafnarvegnaveikindaeWaslysshafnareWafar  '", Yega,erekkiskyltaWhafafyrstuviWkomutollhfnhrlandienstj;rnandifarsinsskal '#- tilkynnatollstj;rakomufarssvoflj;ttsemverWamogstWurYessaWleitaWvarhafnar (z$. skyndi. ( & ,   FiskiskipisemsiglirmeWaflatiltlandabeintafveiWumerekkiskyltaWhafaviWkomu  tollhfnviWupphafferWar.Skipstj;raerskyltaWgefatollstj;raupplUsingar,meWhfilegum  fyrirvara,umfyrirhugaWasiglingumeWaflatiltlanda. a ',^  54.gr.  AfgreiWslustaWurfars.    :heimilteraWleggjaaWkomuskipiaWbryggjueWaWruhafnarmannvirkifyrrenaWfengnu   leyfitollstj;rasemeinniggeturkveWiWsamrWiviWhafnaryfirvldogskipstj;rahvar  X hfnskipiWskulileggjast.FlugvlarskuluafgreiddarYarflugvellisemtollstj;rikveWur K #  samrWiviWflugvallarstj;ra.      55.gr.   FyrirmliumaWskipmegieingnguhafastviWtollhfnum. wO      Tollstj;raerheimilt,efstWaYykirtil,aWmlasvofyriraWskipmegiekkiliggjaeWa B  hafastviWinnantollsvWisrkisinsnematollhfnum.      56.&  Ԁgr. {  Skylda'stj;rnandafarstilaWaWstoWatollverWi. nF     Stj;rnandafarsberaWveitatollstj;raallarupplUsingarsemYrferumfariW,farmYess 9 ogfarYega.HannskalvsaallainngangafarmrUmisvooggeymslurogaWrastaWiYarsem  geymamvruroghonumereWattiaWverakunnugtum.    EftollvrWur;skaraWkomastumborWeWafrborWierstj;rnandafarsskyltaWveitatil r YessnauWsynlegaaWstoW. e=   57.gr.  MeWferWforWa.      AldreimgefaeWaseljalandafbirgWumeWaforWafarsnemaaWflutningsgjldsugreidd i ogWrumlagafyrirmlumfullngtuminnflutning. \4   Stj;rnandifarssemermillilandaferWumskalviWkomuinntollsvWirkisinshafa ' sinnivrsluoglsainniforWaogbirgWirsemeruumframhfileganforWasemheimilteraW  hafatilfrjlsraafnotafarinu.samahttskalfariWmeWtollskyldanvarninghafnarsem  ekkiaWflytjalandogtollafgreiWa.Stj;rnandifarsberbyrgWYvaWalltfariundirls `  semYarskalveraogekkerthverfiundanls. S+!   VerWifarleiWtiltlandaaWsnaviWtillandsinsberstj;rnandaYess,efinnsigliskv.169. " gr.hafaveriWrofineWa;tollafgreiddurforWitekinnnotkun,aWgtaYessaWhvorkifarYegar # nhfnhverfibrottfrfarinueWaafafgreiWslustaWfyrrentollstj;rihefurgefiWleyfitil  $ Yess. !W%   Stj;rnandifarsskalgeraskryfirvrurskv.1.mgr.viWkomufarsinntollsvWirkisins. J""& Stj;rnandifarsskalafhendatollstj;raskrnaviWkomutillandsins. #'   Tollstj;raerheimiltaWundanYiggjaskemmtiferWaskip,semkomahingaWtillands,kvW #( um2.mgr.og4.mgr. $ )     v%N!*   &   58.gr. ( Farmskr.      Allarvrur,semfarflyturfrtlndumeWatiltlanda,skulufrWarfarmskr.X;er  ekkiskiliWaWupplUsingarumvrurforWafarsogfarangurfarYegaoghafnarsuskrWar a farmskr.'({Ԁ:heimilteraWflytjarfari;tollafgreiddavrusemekkierfarmskr,nema T, hennissamtmisframvsaWviWtollgsluogleyfifengiWfyrirflutningihennarrfarinu.    TilgreinaskalfarmskrtollhfnsemerkvrWunarstaWurvru.    RWherraskalmeWreglugerWsetjannarireglurum_farmskr_ԀsamkvmtYessarigrein,   m.a.YrvrursemfrWarskuluskrna,breytingarogleiWrttingarskrrinnarogbyrgW  X YeimupplUsingumsemYarkomafram. K #    59.gr.    Httulegefni.     RWherraerheimiltaWmlasvofyrirreglugerWaWtilteknarhttulegarvrur,svosem wO  eiturefniogaWrarslkarvrur,skulitollafgreiddareinumstaWfyriralltlandiW. B    60.gr.   Geymslabannvru. {     EfvaraerflutttillandsinsandstttfyrirmlumlagaeWastj;rnvaldsfyrirmla,sembanna nF innflutninghennar,skaltollstj;rimlafyrirumhvarogmeWhvaWahttihnskuligeymd 9 YartilkvrWunhefurveriWtekinumfrekarimeWhndlunhennarafYartilbrumstj;rn  vldum,svosemumfrguneWaflutningrlandi.    61.gr. e= AWkomuafgreiWslafars. 0 -  AffermingfarserhWleyfitollstj;ra.SlktleyfiskalekkiveittfyrrenaWkomuskUrsla,  farmskrognnurYauskjlsemlgogreglurskiljahafaveriWafhenttollstj;ra.    XrttfyrirkvWi1.mgr.eraffermingfarsheimilnleyfistollstj;raefneyWsteWjaraW i ogaffermingernauWsynlegtilYessaWtakmarkatj;nfarmifars.Stj;rnandafarsberaW \4 tilkynnatollstj;raumaffermingustraxogauWiWerogtilgreinastWurhennar. '   62.gr.  Skryfiraffermdarvrur. `    AWlokinniafferminguhverrihfnerstj;rnandafarsskyltaWltatollstj;ratnkvma S+! skryfirvrursemaffermdarhafaveriWhfninni.Stalningekkiframkvmdgeturtoll " stj;riltiWgerahanakostnaWfarmflytjanda. #   63.gr. !W% Skrumvntunogskemmdirvrum. J""&   AWlokinniafferminguhverrihfnberstj;rnandafarsaWafhendatollstj;raskryfir #' vntunogskemmdirvrumsemkomiWhafalj;sviWafferminguna.Tollstj;rigeturltiW #( faraframranns;knvntunogskemmdumvegnaeftirlitsmeWvrunnieWakvrWungjalda $ ) afhenni. v%N!*   A&"+   & ,  64.gr. ( BrottfararafgreiWslafars.    FermingfarserhWleyfitollstj;raaWundanskildumaflasemtekinnerumborWskip  veiWisvWum.',( a   SvarafluttfarnsamYykkistollstj;raberstj;rnandafarsaWaffermaYaWafturef T, tollstj;ritelurYaWnauWsynlegtvegnaeftirlitsmeWvrunni.    65.gr.   Farfrinnanlandshfn.  X '!  Tollstj;rigeturkveWiWaWmeWfarsemkemurfrinnanlandshfnumeWaafveiWumskuli K #  fariWsemaWkomufaraWYvertolleftirlitvarWar.      66.gr.   AWstaWatiltolleftirlitsflugstWeWahfn. wO  t"  EigendumeWaumrWamnnumfara,semannastreglubundnarferWirmillilanda,erskylt B  aWleggjatollstj;ratilnendurgjaldsngilegthsrUmieWaaWraaWstWutiltolleftirlitsmeW    farYegum,hfnumogvrum,sYesskrafist.     67.gr. nF BrrWitollstj;rasinnistj;rnandifarsekkiskyldumsnum. 9 S$  HafifarmskrognnurggnsamkvmtkvWumYessakaflaekkiveriWafhenttollstj;ra  erhonumheimiltaWtakasnavrsluYj;WernisskrteiniogmlibrfskipseWaloftferWaskr  teiniflugfarssvooghafnaskrognnurviWeigandiskjl.Tollstj;raberaWskilastj;rnanda r farsskjlumYessumYegarviWeigandiggnhafaveriWafhenttollstj;ra. e=   68.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% 69.gr. J""& GeymslusvWifyrir;tollafgreiddarvrur. #'  +  HeimilteraWgeyma;tollafgreiddarvrureftirtldumgeymslusvWum: #( ! ! 6(884"i(m"  i(m -2  1  .3  Ԉ0    AfgreiWslugeymslumfarmflytjendaogviWurkenndratollmiWlara,sbr.88.!90.gr.i(m -M-݌$ ) Ќ  "i(m"  i(mV.2  2  .3  Ԉ0    Tollvrugeymslum,sbr.91.!95.gr.i(mV..݌v%N!* Ќ  "i(m"  i(mW/2  3  .3  Ԉ0    TollfrjlsumforWageymslum,sbr.96.!100.gr.i(mW//݌A&"+ Ќ  "i(m"  i(mf02  4  .3  Ԉ0    TollfrjlsumverslunumogtollfrjlsumbirgWageymslumYeirra,sbr.101.!104.gr.i(mf00݌ '", Ќ  "i(m"  i(m12  5  .3  Ԉ0    FrsvWi,sbr.105.!108.gr.i(m11݌'#- Ќ    :heimiltaWgeyma;tollafgreiddarvrurutanYeirrageymslusvWasemnefnderu1. (z$. mgr. (   XrttfyrirkvWi2.mgr.ertollstj;raheimilt,YegarsrstakarstWurmlameWYv,aW  veitaleyfitilgeymslu;tollafgreiddrarvruutangeymslusvWaskv.1.mgr.Leyfiskalveitt  meWskriflegumeWarafrnumhtti.Tollstj;rigeturbundiWleyfiYeimskilyrWumsemhann a telurnauWsynleg.LeyfishafiskalgreiWaallankostnaWsemhlUstafnauWsynlegueftirlitimeW T, vrunni.    Tollstj;raerheimiltaWtaka;tollafgreiddarvrursnarvrslurkostnaWfarmflytjanda  eWainnflytjandatilgeymslueWatollafgreiWsluefnauWsynkrefur.     70.gr. K #  Geymslutmi.    L6  Vrur,semsettarhafaveriWafgreiWslugeymsluskv.1.tlul.69.gr.,skaltollafgreiWa    innansexmnaWafrkomuflutningsfarsvrutillandsinsnematollstj;rihafiveittleyfitil   flutningsYeirratollvrugeymslu,tollfrjlsaforWageymslu,tollfrjlsaversluneWafrsvWi. wO  Efsrstaklegastendurgeturtollstj;riheimilaW,aWfengnusamYykkileyfishafa,aWvrur B  skulitollafgreiWainnan18mnaWafrkomuflutningsfarstillandsins.      HeimilteraWgeyma;tollafgreiddarvrurgeymslusvWumskv.2.!5.tlul.1.mgr.69.   gr.ntmatakmarkana. {    71& a .gr. 9 ReglugerWarheimild.      RWherra'a99seturmeWreglugerWnnarikvWiummeWferWogvrslu;tollafgreiddravara  samkvmtYessumkafla. r   72.gr. 0 AthafnasvWioghsnWitilgeymslu;tollafgreiddravara.  :  GeymslusvWifyrir;tollafgreiddarvrurskalveraafmarkaWrUmi,hseWaafgirtsvWi  eftireWlivrunnarogundirlsleyfishafa.SkalYaWveraaWlluleytimeWYeimhttiaWYaW i hentitiltryggrarvrsluYeirravarasemYareigaaWvera. \4   Tollstj;riskalviWurkennaathafnasvWioghsnWisemtlaWertilgeymslu;toll ' afgreiddravaraogerubreytingarYv;heimilarnemaaWfengnuleyfihans.    LeyfishafigeymslusvWisbyrgistaWgeymslusvWiWuppfyllihverjumtmaYauskil  yrWisemsetteruumsigkomulagYess. `    EfgeymslusvWierekkifullkomnusigkomulagiogleyfishafibtirekkirYvinnan S+! Yessfrestssemtollstj;ritiltekurgeturtollstj;riltiWbtargllumkostnaWleyfishafa " eWasvipthannrttitilYessaWnotahsnWiWeWasvWiW. # @   MeWferWvarageymslusvWum.  !W% @!73.gr. J""&   Einkaneysla,afnoteWasUningvrumsemfluttarhafaveriWgeymslusvWifyrir;toll #' afgreiddarvrurer;heimilnemaannaWstekiWframlgumYessum. #(   IWnaWurogaWvinnslavrumer;heimilgeymslusvWifyrir;tollafgreiddarvrurnema $ ) annaWstekiWframlgumYessum. v%N!*   A&"+   & ,  74.gr. ( Httulegefni.  tB  Tollstj;rigetursettsrstkskilyrWifyrirgeymsluhttulegraefnageymslusvWum,t.d.  umeftirlit,geymslustaWeWameWferWYei',(BrraaWWruleyti,eWabannaWgeymsluYeirra a geymslusvWumefnauWsynbertil. T, @ byrgWvrsluhafa.   @!75.gr.     FarmflytjendurogleyfishafargeymslusvWaskv.69.gr.berabyrgWaWgeymslaog  X flutningur;tollafgreiddrarvrussamrmiviWkvWiYessakafla. K #    76.gr.    SkrningvruinngeymslusvWi.   E  ViWflutningvarageymslusvWifyrir;tollafgreiddarvrurskv.2.!5.tlul.1.mgr.69. wO  gr.skalleyfishafiskrYrnafninnflytjandasendingarogtilgreinaheitiogtegundvara B  sendingusamtmagni,YyngdogverWmtiYeirra.Leyfishafiskaljafnframtskrnmersend    ingar.     AWflutningsgjldafsendingumiWastviWYaWvrumagnsemtilgreintersamkvmtkvW {  um1.mgr.,sbr.Y;kvWi87.gr.umumframmagnvru. nF   &  77.gr.  Afhending'HvrutafgeymslusvWitilnotkunarinnanlands.  H  Xeimsemhafa;tollafgreiddarvrursinnivrslutilflutningseWageymsluer;heimilt r aWltaYrafhendinleyfistollstj;ra.kvWiYettagildirhvorkiumvrurtollfrjlsum e= forWageymslumnumvrursemseldarerurtollfrjlsumverslunum. 0   78.gr.  byrgWgreiWsluaWflutningsgjalda. i J  Farmflytjendur,leyfishafargeymslusvWaskv.73.gr.ogeftiratvikumumboWsmenn \4 erlendraaWila,semflytjavrurhingaWtillands,byrgjastgreiWsluaWflutningsgjldumaf ' vrumsemYeirhafaafhenteWatekiWnotkunnYessaWgtthafiveriWkvWalagaYess  ara.    UmtlunaWflutningsgjaldaYeimtilvikumsemumrWir1.mgr.fereftirkvWum `  115.gr. S+!   GeramfjrnmeignumYeirrasemberabyrgWgreiWslugjaldaskv.1.mgr.fyrir " aWflutningsgjldum,drttarvxtumogkostnaWinundangenginsd;mseWad;msttar. #   79.gr. !W% AfhendingvrurfarieWaafgreiWslugeymslu. J""& KN  WurenvaraerfluttrfarieWaafgreiWslugeymslutollvrugeymslu,tollfrjlsaforWa #' geymslu,tollfrjlsaversluneWa_frsvWi,_Ԁsbr.2.!5.tlul.1.mgr.69.gr.,skalleyfishafitil #( kynnatollstj;raYvtollumdmiYarsemgeymslusvWiWerumfyrirhugaWanflutning.Sama $ ) gildirYegarvaraerafhentrvrslufarmflytjandaafgreiWslugeymslutollmiWlaraeWaannars v%N!* farmflytjanda.Tollstj;riskallUsaYvyfirhvortflutningursheimilleWahvortvaranskuli A&"+ kyrrsetttilfrekariskoWunarntafarenY;eigisWaren24klukkustundumeftiraWtilkynning  '", bersthonummeWsannanlegumhtti. '#-   kvWi1.mgr.gildirekkiumvrursemfluttarerutollfrjlsaforWageymslurbirgWa (z$. forWafars. (   80.gr.  Flutningur;tollafgreiddrarvrumilligeymslusvWa. a R  HeimilteraWflytja;tollafgreiddarvrurmilligeymslusvWaskv.2.!5.tlul.1.mgr. T, 69.gr.nsrstaksleyfistollstj;ra.Vrsluhafiskaltilkynnatollstj;raumflutningvruWur  enflutningursrstaW.    XrttfyrirkvWi1.mgr.er;heimiltaWflytjavrurtollfrjlsriforWageymslueWatoll   frjlsriverslunnnurgeymslusvWifyrir;tollafgreiddarvrurnemaaWfengnusrstku  X leyfitollstj;ra. K #    81.gr.    YfirfrslabyrgWarvrsluhafa.   U  Flutningur;tollafgreiddrarvrumilligeymslusvWafyrir;tollafgreiddarvrur,sbr.82. wO  og83.gr.,hefurfrmeWsryfirfrslubyrgWarfreinumvrsluhafatilannarsYegar B  leyfishafi,semtekurviWvru,staWfestirm;ttkuhennar.      TilsnnunaryfirfrsluvrslubyrgWarsamkvmtYessarigreinskalfariWeftirreglum   85.og86.gr.eftirYvsemviW. {    82.gr. 9 Geymsluband.  `X  ViWflutning;tollafgreiddumvrummilligeymslusvWa,semekkierubyrgWsama  leyfishafa,skalfariWeftireftirfarandiformreglumumflutningerkallastgeymsluband:Skal r leyfishafigeymslusvWissendingarstaWgefatfylgibrfmeWvrunni_eyWublaW_Ԁsem e= tollstj;rinnReykjavklturtba.FylgibrfiWskalveraYrriti.LeyfishafigeymslusvWis 0 semafhendir;tollafgreiddavrutilleyfishafageymslusvWisskv.2.og5.tlul.1.mgr.69.  gr.skalhaldaeftireinueintakifylgibrfsinsrituWuafviWkomandileyfishafageymslusvWis  kvrWunarstaWumm;ttkuvrutilflutnings.AnnaWeintaktilheyrirleyfishafaYess i geymslusvWissemtekurm;ti;tollafgreiddrivrutilgeymslu.XriWjaeintakiWskalsent \4 tollstj;rasendingarstaWmeWritunumaWflutningislokiW. '   ritaWeintakleyfishafageymslusvWissemafhendir;tollafgreiddavruersnnunYess  aWvrslubyrgWhansslokiW.    VarageymslubandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYv `  aWhnvarfluttaffyrrageymslusvWi. S+!   RWherrageturkveWiWmeWreglugerWaWstaWfylgibrfsogritunarYaWskv.1.og2. " mgr.komirafrnartilkynningar. #   83.gr. !W% Tollband. J""& x_  ViWflutning;tollafgreiddumvrumtollfrjlsaverslun,tollfrjlsaforWageymslueWa #' varnarsvWiWKeflavkurflugvelliskalfariWeftireftirfarandiformreglumumflutninger #( kallasttollband:Tollstj;risendingarstaWskalgefatfylgibrf(tollseWil)meWvrunnitil $ ) kvrWunarstaWar.FylgibrfiWskalveratvriti.Eitteintaktilheyrirleyfishafageymslu v%N!* svWissemafhendirvrutilflutningstilWurnefndrastaWa.AnnaWeintaktilheyrirtollstj;ra A&"+ &  kvrWunarstaW.BWieintkinskulurituWaftollstj;raumaWvarahafiveriWafhenttil  '", flutnings.XauskulueinnigrituWaftollstj;raYegarvaraerafhentkvrWunarstaW.' 'Rb '#-   Eintakfylgibrfs,semhefurveriWritaWaftollstj;ra,ersnnunleyfishafageymslusvWis (z$. umaWvrslubyrgWhansslokiW. (   VaratollbandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYvaWhn  varfluttaffyrrageymslusvWi.    RWherrageturkveWiWmeWreglugerWaWstaWfylgibrfsogritunarYaWskv.1.og2. a mgr.komirafrnartilkynningar. T,   VntunogumframbirgWir.   84.gr.   Vrutalning.  X     Tollstj;rigeturhvenrsemergertvrutalningugeymslusvWum. K #    LeyfishafigeymslusvWisskalgtaYessaWmeWferWogvarslavarageymslusvWis    jafnanmeWYeimhttiaWaWgengilegtsaWframkvmaYarvrutalningu.Erhannskyldur    tilaWgefatollstj;rahverjarYrupplUsingarsem;skaWereftirumvrurgeymslusvWinu   ogveitahverskonaraWstoWviWeftirlitsstrftollstj;ra. wO    LeyfishafiskalhafabyrgWarmannviWstaddanvrutalningu. B    8& a 5.gr.   SUnilegvntun. {      Tollstj;ri'aiskallkka,fellaniWureWaendurgreiWatollefframkemursUnilegvntunvru nF sendingu,heildeWaaWhluta,viWaffermingufars.VruvntuntelstsUnilegkomivrusend 9 ingekkiframviWaffermingueWaeflj;sterafytriumbWumaWumvntuneraWrWa.    RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa  endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskulifra r snnurvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntunvru e= sendingu. 0   86.gr.  Leyndvntun. i     Komiframvntunvrusendingu,semekkivarsUnilegviWaffermingufars,heildeWa \4 aWhluta,semsettergeymslusvWifyrir;tollafgreiddarvrurskv.1.mgr.69.gr.eWa ' geymdersamkvmtkvWum3.mgr.69.gr.erleyfishafaskyltaWgreiWatollognnur  aWflutningsgjldafYvvrumagnisemskrWerskv.76.gr.,aWviWbttu20%lagitollog  nnuraWflutningsgjld,nemaleyfishafigetifrtfullngjandisannanirfyrirYvaWvntunin `  skomintilWurensendinginvarfluttinntollsvWirkisins. S+!   RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa " endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskalfra # snnurvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntunvrusend  $ ingu. !W%   &  87.gr. #' UmframbirgWir. #( gq  LeyfishafigeymslusvWisskalskrallarumframbirgWirgeymslusvWisamkvmt $ ) kvWi76.gr.umleiWoghannverWurYeirravar.Leyfishafiskaltilkynnatollstj;raumallar v%N!* skrningarsamkvmtYessarigrein.'#sq A&"+   Komifram,viWvrutalningutollstj;rageymslusvWifyrir;tollafgreiddarvrur,vru  '", magnumframYaWmagnsemskrWerinnhlutaWeigandigeymslusvWiskv.76.gr.er '#- leyfishafageymslusvWisskyltaWgreiWatollafYvvrumagniYegarYessverWurvart. (z$. Ї  AfgreiWslugeymslurfarmflytjendaogtollmiWlara.  ( 88.gr.  Starfsleyfi.      AWuppfylltumskilyrWum1.!3.og5.!7.tlul.1.mgr.91.gr.geturtollstj;rinnReykjavk a heimilaWfarmflytjendum,semflytjavrurtilogfrtlndumeWa;tollafgreiddarvrur T, millitollumdmainnanlands,aWrekaafgreiWslugeymslurfyrir;tollafgreiddarvrur.Toll  stj;ranumReykjavkerheimiltaWveitatollmiWlurumleyfitilrekstursafgreiWslugeymslu  aWuppfylltumsmuskilyrWum.     XeiraWilarsemumgetur1.mgr.ogekkirekaafgreiWslugeymslureiginnafniskulueiga  X nganaWgangaWgeymslumsemreknarerugrundvellileyfisskv.1.mgr. K #    Tollstj;rinnReykjavkskalhaldaskryfirleyfishafaskv.1.mgr.Wrumfyrirtkjum    enYeimsemtekinhafaveriWskrer;heimiltaWstarfrkjaafgreiWslugeymslu.      Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs   leyfisfellurleyfiWniWur.Starfsleyfifellurjafnframtrgildihafileyfishafi&  ekkiveittYj;nustu wO  semhonumerheimiltsa'w5zmkvmtlgumYessumsamfelltt;lfmnuWi. B    89.gr.   Afturkllunstarfsleyfis. {  z  Tollstj;rinnReykjavkgeturafturkallaWstarfsleyfiskv.88.gr.uppfyllileyfishafiekki nF lengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldursnarsamkvmtlgum 9 Yessum.    90.gr. r VrursemheimilteraWflytjaafgreiWslugeymslu. e=     HeimilteraWflytja;tollafgreiddarvrurafgreiWslugeymslurfarieWamilliafgreiWslu 0 geymslna.VrursemhWareruinnflutningsleyfumerheimiltaWflytjaafgreiWslugeymslu,  endaY;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegna  hennarliggifyrir. i   Tollvrugeymslur.  ' 91.gr.  SkilyrWistarfsleyfis.      AWfenginniskriflegriums;kngeturrWherraveittleyfitilreksturstollvrugeymslufyrir `  ;tollafgreiddarvrurtollhfn.LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaW S+! veitaWrumYYj;nustusemfelstrekstritollvrugeymslu,enleyfishfumsjlfumer " ;heimiltaWgeymaYarvrureWastundaYaraWvinnsluvrum,verslun,umboWsslu,heild # slueWasmslu.SkilyrWifyrirveitingustarfsleyfiseruaWWruleytisemhrsegir:  $ ! ! 8(886"i(m"  i(mF2  1  .3  Ԉ0    UmskjandiskalveralgaWili.i(mFs݌!W% Ќ  "i(m"  i(mC2  2  .3  Ԉ0    Stj;rnarmennlgaWilansskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera J""& lgrWa,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimm #' rumhafatengslumviWatvinnureksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmt #( almennumhegningarlgumeWaWrumlgum.Xmegastj;rnarmennekkihafahlotiW $ ) d;mvegnabrotatollalgumfyrirfkniefnabrot.RkisborgararYeirrarkjasemeru v%N!* aWilaraWsamningnumumEvr;pskaefnahagssvWiWeWastofnsamningifrverslunar A&"+ samtakaEvr;pueruundanYegnirbsetuskilyrWinu,endasuviWkomandirkisborgarar  '", bsettirrkisemeraWiliaWWrumhvorumWurnefndrasamninga.RWherraerheimilt '#- aWveitaYeimsemerubsettirWrumrkjumsmuundanYgu.i(mCp݌(z$. Ќ  "i(m"  i(m2  3  .3  Ԉ0    Daglegurstj;rnandigeymslusvWisskalfullngjaskilyrWum2.tlul.i(mE݌( Ќ  "i(m"  i(mA2  4  .3  Ԉ0    LeyfishafiskalsetjatryggingufyrirgreiWsluaWflutningsgjaldasemfyrirtkiWkannaW  verWabyrgtfyrirvegnastarfseminnar.ViWkvrWunfjrhWtryggingarinnarskal  m.a.hfWhliWsj;nafumfangistarfseminnaroggjldumafYeimvrumsemtlamaW a geymdarverWigeymslunni.NnarikvWiumfjrhWtryggingaroglgmarksskilmla T, aWWruleytiskulusettreglugerW.i(mAn݌ Ќ  "i(m"  i(m2  5  .3  Ԉ0    GeymslusvWiskalhafahlotiWviWurkenningutollstj;raskv.2.mgr.72.gr.ogliggjavel  viWafferminguogeftirliti.UpplUsingarumstaWsetningugeymslusvWisogmannvirki   tengdYvskululiggjafyrir.GengiWskalYannigfrgeymslumaWYrverWiauWveldlega  X settarundirlstollgslunnarefnauWsynbertilvegnatolleftirlits.i(mL݌K #  Ќ  "i(m"  i(m2  6  .3  Ԉ0    LeyfishafageymslusvWiserskyltaWltatollstj;ratnendurgjaldsfullngjandi    aWstWugeymslusvWinutiltolleftirlitsogranns;knarvrumogenn&  fremureinfld    hldogt' kisemnauWsynlegerutilslkseftirlitsaWmatitollstj;ra.i(mߎ݌  Ќ  "i(m"  i(m2  7  .3  Ԉ0    Vl-oghugbnaWurfyrirbirgWab;khaldskalYannigrgarWigerWuraWunntshverj wO  umtmaaWstaWreynaviWtkudagsendingar,magnsendingu,staWsetninguhennar, B  meWferWogrWstfun.JafnframtskaltryggtaWtollstj;rieigitWaWgangaW    birgWab;khaldigeymslusvWis.Vl-oghugbnaWurskalsamYykkturaftollstj;ranum   Reykjavk.HonumerheimiltaWgeraaWskilyrWiaWtollyfirvldhafibeinlnuaWgang {  aWupplUsingumrbirgWab;khaldi.i(m݌nF Ќ  "i(m"  i(mO2  8  .3  Ԉ0    LeyfishafiskalhafaaWskipastarfsf;lkisemhefurfullngjandiYekkingulgumog 9 reglumummeWferW;tollafgreiddravara.SUntskalframaWskjalagerWvegnatollmeW  ferWar,stj;rnun,innraeftirlit,b;khaldogvarslagagnastarfseminnarverWimeWtraustum  htti.i(mO|݌r Ќ  "i(m"  i(m2  9  .3  Ԉ0    Hagkvmnitreikningurvegnarekstursgeymslunnarskalliggjafyrir.i(mϖ݌e= Ќ    RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen 0 YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollvrugeymslu.    Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs  leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveittYj;nustu i semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. \4   RWherrageturmeWreglugerWsettnnarifyrirmliumskilyrWifyrirveitingustarfsleyfis ' tilrekstursgeymslusvWafyrir;tollafgreiddarvrur.    &  92.gr. `  Afturkllunstarfsleyfis. S+!     RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.91. " gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur # snarsamkvmtlgumYessum.'  $   93.gr. J""& VrursemheimilteraWflytjatollvrugeymslu. #'     HeimilteraWflytja;tollafgreiddarvrurtollvrugeymslurfarieWaafgreiWslugeymslu. #( VrursemhWareruinnflutningsleyfumerheimiltaWflytjatollvrugeymslu,endaY;ttleyfi $ ) liggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegnahennarliggifyrir. v%N!*   HeimilteraWflytjainnlendarvrurtollvrugeymsluefYrerutlaWartilnotaviW A&"+ aWvinnslusemheimilergeymslunnisamkvmtkvWum95.gr.  '",   HeimilteraWflytjainnlendaframleiWsluvrutiltflutningstollvrugeymsluYegarheimil '#- erendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarviWtflutningvruskv.85. (z$. gr.eWa85._gr._ԀAlaganr.99/1993,umframleiWslu,verWlagninguogslubvrum.0Yessum ( tilvikumskalendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarheimilYegarvara  hefurveriWflutttollvrugeymslu.     a   94.gr. T, Tollafgreiddarvrurtollvrugeymslu.      RWherrageturkveWiW,aWfenginniums;knleyfishafatollvrugeymslu,aWheimila  geymslutollafgreiddraog;tollafgreiddravarasamarUmitollvrugeymsluaWuppfylltum   eftirfarandiskilyrWum:  X ! ! :(88 8"i(m"  i(mb2  1  .3  Ԉ0    TollafgreiddarvrurskuluveraskUrtaWgreindarfr;tollafgreiddumvrumbirgWab;k K #  halditollvrugeymslu.Tollstj;rinnReykjavkskalsamYykkjavl-oghugbnaWtoll    vrugeymslutilYessaWtryggjaaWYessuskilyrWisfullngt.i(mb݌   Ќ  "i(m"  i(m|2  2  .3  Ԉ0    RWherrageturbundiWleyfisamkvmtYessarigreinYeimskilyrWumsemhanntelur   nauWsynlegtilYessaWtryggjafullngjanditolleftirlit.i(m|݌wO  Ќ    RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWleyfisamkvmt B  YessarigreinuppfyllileyfishafiekkilengurskilyrWi1.mgr.      RWherrageturkveWiWnnarumskilyrWiheimildarskv.1.mgr.meWreglugerW.     95.gr. nF n  AWvinnslatollvrugeymslu. 9   IWnaWarframleiWslaognnuraWvinnslavruer;heimiltollvrugeymslu.    XrttfyrirkvWi1.mgr.er;verulegaWvinnslavrumheimiltollvrugeymslu,svo  semskiptingsendinga,einfldumpkkun,merking,samsetning,pr;funogYrif. r   Tollstj;riskerref;lj;sterhvortaWvinnslafalliundir2.mgr. e=   Tollstj;raerheimiltaWtakmarkaaWvinnsluskv.2.mgr.efYaWtelstnauWsynlegtvegna 0 tolleftirlits.    &  TollfrjlsarforWageymslur.  i 96.gr. \4 Starfsleyfi. '     AWuppfylltumskilyrWum1.!8.tlul.1.mgr.91.gr.geturrWherraheimilaWlgaWilum  aWrekatollfrjlsarforWageymslurtollhfnYarsemgeymamvistir,tbnaWogannanforWa  fyrirfrutanlandsferWumauk'ԀvarningssemboWinnertilsluumborW. `    RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen S+! YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollfrjlsaforWageymslu. "   Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs # leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveittYj;nustu  $ semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. !W%   97.gr. #' Afturkllunstarfsleyfis. #(   RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.96. $ ) gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur v%N!* snarsamkvmtlgumYessum. A&"+   98.gr. '#- VrursemflytjamtollfrjlsaforWageymslu. (z$.     0tollfrjlsarforWageymslurmsetjaeftirtaldarvrur: ( ! ! <(ť88:"i(m"  i(m.2ť  1  .3  Ԉ0    :tollafgreiddarvrur.i(m.[݌ Ќ  "i(m"  i(m#2ť  2  .3  Ԉ0    VrurrbirgWumskipaeWaflugvla.i(m#P݌ Ќ  "i(m"  i(m)2ť  3  .3  Ԉ0    InnlendarframleiWsluvrur.XegarheimilerendurgreiWslaverWjfnunargjaldaeWa a greiWslaverWjfnunarviWtflutningvruskv.85.gr.eWa85.gr.Alaganr.99/1993,um T, framleiWslu,verWlagninguogslubvrum,skalendurgreiWslaverWjfnunargjaldaeWa  greiWslaverWjfnunarheimilYegarvarahefurveriWflutttollfrjlsaforWageymslu.i(m)V݌ Ќ    &  99.gr.  X Flutningur' ޸varartollfrjlsriforWageymslu. K #  Ҹ  BrtollfrjlsriforWageymslumaWeinsseljaogflytjavrursemhfileganbirgWaforWa    farsemerutanlandsferWum,endaverWivrurnareinungistilneyslueWasluYvfari.Ef    srstaklegastendur_,_Ԁt.d.efvrurliggjaundirskemmdum,mtollstj;riheimila_toll   afgreiWslu_ԀYeimtilneyslueWasluinnanlands,aWfullngWumlgboWnum_innflutnings wO  skilyrWum._ B    ViWmatYvhvaWtelsthfilegurforWiskaltollstj;ritakamiWafstrWfarsoggerWYess,    fjldafarYegaogstrWhafnaroglengdferWar.     RWherrageturmeWreglugerWsettnnarireglursamkvmtYessarigrein. {    100.gr. 9 ForWisendurvegfyrirfar.  G  VrurrtollfrjlsriforWageymslumsendatilannarratollhafnavegfyrirskipognnur  farartkiutanlandsferWumeffylgterYeimskilyrWumsemtollstj;riseturumflutninginn. r Tollstj;rigeturundanskiliWtilteknavruflokkaslkumflutningi. e=   &  Tollfrjlsarverslanir.   101.gr.  Starfsleyfi. i   AWuppfylltumskilyrWum1.!3.og6.!9.tlul.1.mgr.95.gr.ogaWfenginniskriflegri \4 ums;kngeturrWherraheimilaW' lgaWilumaWrekatollfrjlsarverslanirflugstWvumeWa ' hfnum.    Leyfiskv.1.mgr.nrjafnframttilreksturstollfrjlsrarbirgWageymslufyrirvrurtilslu  verslunleyfishafa. `    RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen S+! YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollfrjlsaverslun. "   Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu # starfsleyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveitt  $ Yj;nustusemhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. !W%   102.gr. #' Afturkllunstarfsleyfis. #(     RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.101. $ ) gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur v%N!* snarsamkvmtlgumYessum. A&"+   103.gr. '#- VrursemheimilteraWflytjatollfrjlsaverslun. (z$.     0tollfrjlsaverslunmsetjaeftirtaldarvrur: ( ! ! >(ե88<"i(m"  i(m2ե  1  .3  Ԉ0    :tollafgreiddarvrur.i(mD݌ Ќ  "i(m"  i(m 2ե  2  .3  Ԉ0    TollafgreiddarvrurYegarendurgreiWslatollserheimilskv.6.tlul.1.mgr.7.gr.i(m 9݌ Ќ  "i(m"  i(mD2ե  3  .3  Ԉ0    InnlendarframleiWsluvrur.XegarheimilerendurgreiWslaverWjfnunargjaldaeWa a greiWslaverWjfnunarviWtflutningvruskv.85.gr.eWa85.gr.Alaganr.99/1993,um T, framleiWslu,verWlagninguogslubvrum,skalendurgreiWslaverWjfnunargjaldaeWa  greiWslaverWjfnunarheimilYegarvarahefurveriWflutttollfrjlsaverslun.i(mDq݌ Ќ    104.gr.  X Salartollfrjlsriverslun. K #      EingnguerheimiltaWseljafarYegumoghfnummillilandafaraleiWrlandivrurr    tollfrjlsriverslun.Salaskaleingnguheimilgegnframvsunbrottfararspjalds.      XrttfyrirkvWi1.mgr.geturrWherraheimilaWleyfishafaaWseljafarYegumoghfn   ummillilandafaraviWkomutillandsinsvrurrtollfrjlsriverslun.Slkverslunskalsr wO  staklegaafmrkuWogeingnguaWgengilegfyrirfarYegaoghafnirsemkomatillandsins. B    RWherrakveWurmeWreglugerWhvaWavrurerheimiltaWseljatollfrjlsriverslunskv.    2.mgr.     FrsvWi.  nF 105.gr. 9 FrsvWi.  \  AWfenginniskriflegriums;knogaWuppfylltumskilyrWum1.mgr.91.gr.lagaYessara  geturrWherraheimilaWlgaWilumaWrekafrsvWiYarsem;tollafgreiddarvruroginn r lendar&  framleiWsluvrurhlj;taaWvinnsluumframYaWvinnslusemheimilertollvru e= geymslu,sbr.95.gr.'e 0   LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaWveitaWrumYYj;nustusem  felstrekstrifrsvWis.Leyfishfumsjlfumskal;heimiltaWstundaiWnaWarframleiWslu,  verslun,umboWsslu,heildslueWasmslufrsvWinu. i   RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen \4 YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjafrsvWi. '   Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs  leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveittYj;nustu  semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. `    106.gr. " Afturkllunstarfsleyfis. # g  RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.106.  $ gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur !W% snarsamkvmtlgumYessum. J""&   107.gr. #( VrursemheimilteraWflytjafrsvWi. $ )     HeimilteraWflytja;tollafgreiddarvrurfrsvWirfari,afgreiWslugeymslueWatoll v%N!* vrugeymslu.VrursemhWareruinnflutningsleyfumerheimiltaWflytjafrsvWienda A&"+ Y;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegnahennar  '", liggifyrir. '#-   HeimilteraWflytjainnlendarvrurfrsvWiefYrerutlaWartilnotaviWiWnaWar (z$. framleiWslusemheimilerfrsvWinu. (   XegarheimilerendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarviWtflutning  vruskv.85.gr.eWa85.gr.AlagaumframleiWslu,verWlagninguogslu_bvrum_Ԁskal  endurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarheimilYegarvarahefurveriW a fluttfrsvWi. T,   10& a 8.gr.  TollverWskvrWun.     'aAWflutningsgjldafvrufrsvWi,semtekinertiltollmeWferWarvegnaafhendingar  X hennartilnotkunarinnanlands,miWastviWtollverWhennareinsogYaWerkveWiWsamkvmt K #  reglumumtollverWogtollverWskvrWunviWupphaftollmeWferWarhennar,sbr.34.gr.      TollverWvrufrsvWisemfluttertiltlandaerYaWsemgreittereWagreiWaberfyrir    hanasamkvmtkvWumV.kafla.     XIV.KAFLI B   lagning,kruro.fl.     109.gr.   lagningaWflutningsgjalda. {      Tollstj;rarannastlagninguaWflutningsgjalda.lagningaWflutningsgjaldaskalbyggW nF YeimupplUsingumsemkomaframaWflutningsskUrsluskv.VII.kafla.X;skaltollstj;ri 9 leiWrttaauglj;sarogsmvgilegarvillurskriflegumaWflutningsskUrslumsemhonumhafa  veriWltnart.    EfaWflutningsskUrsluerekkiskilaWinnantilskilinsfrestsskv.22.gr.skaltollstj;ritla r tollverWvruskv.115.gr. e=   110.gr.  LeiWrttingaraWflutningsskUrslufyrirtollafgreiWslu.    Komilj;seftiraWaWflutningsskUrslasamtfylgiskjlumhefurveriWltintollstj;rat i ogWurenafhendingarheimilderveittaWhneWaeinstakirliWirhennareWafylgiskjleru \4 ;fullngjandi,;glggeWatortryggileg,eigiskrWlgmltanhtt,undirrituW;fullngj ' andihtteWatollstj;ritelurfrekariskUringaYrfeinhverjuatriWiskalhannskoraviW  komandiaWbtarYvinnankveWinstmaogltatskUringarogYauggnsemtollstj;ri  telurYrf. `    skorunskv.1.mgr.geturhvortheldursemerveriWskriflegeWarafrn,Yvformisem S+! tollstj;rinnReykjavkkveWur. "   Fitollstj;rifullngjandiskUringarogggninnanfrestsskv.1.mgr.leggurhanntollog # nnurgjldsamkvmtaWflutningsskjlumogfengnumskUringumogggnum.Efeigier  $ bttrannmrkumaWflutningsskUrslu,svarfrviWkomandiberstekkiinnantiltekinstma, !W% skUringarhanseru;fullngjandi,eigierusendYauggnsem;skaWereftireWasendggn J""& eru;fullngjandieWatortryggilegskaltollstj;ritlaaWflutningsgjldmeWYeimhttisem #' mlterfyrirum123.gr. #(   111.gr. v%N!* EndurkvrWunaWflutningsgjaldaeftirrafrnatollafgreiWslu. A&"+     Tollstj;riskalendurkvarWainnflytjandaaWflutningsgjld,eflj;skemuraWYauvoru  '", ekkirttkvrWuWviWtollafgreiWslu,vegnasendingaseminnflytjandihefurfengiWtollaf '#- greiddarmeWrafrnumhttisWustusexrumtaliWfrYeimdegiYegarhonumbersttil (z$. kynningumfyrirhugaWanrskurWumendurkvrWunskv.1.mgr.114.gr. (   112.& , gr.  EndurkvrWunaWflutningsgjaldaeftirskriflegatollafgreiWslu. a     HafiinnflytjandieWassemrWstafaWivrutiltollmeWferWarltiWtollstj;ratrangareWa T, ;fullngjandi',(upplUsingaraWflutningsskUrslueWafylgiskjlum,semlgutilgrundvallar  tollafgreiWslu,skaltollstj;riendurkvarWainnflytjandaaWflutningsgjld.SkiptirYvsam  bandiekkimlihvortinnflytjandieWassemrWstafaWivrutiltollmeWferWarvissieWamtti   vitaumrttmtiupplUsingaaWflutningsskUrslueWafylgiskjlum.  X   Tollstj;raerheimiltaWendurkvarWainnflytjandaaWflutningsgjldgrundvelli1.mgr. K #  vegnasendingaseminnflytjandihefurfengiWtollafgreiddarsWustusexrumtaliWfrYeim    degiYegarhonumbersttilkynningskv.1.mgr.114.gr.umfyrirhugaWanrskurWumendur    kvrWun.     HafiinnflytjandieWassemrWstafaWivrutiltollmeWferWarltiWtollstj;ratrttarog wO  fullngjandiupplUsingaraWflutningsskUrsluogfylgiskjlumerY;eigiheimiltaWendur B  kvarWahonumaWflutningsgjldnemavegnasendingasemhannhefurfengiWtollafgreiddar    sWustu60dgumtaliWfrYeimdegiYegarhonumbersttilkynningumfyrirhugaWanr   skurWumendurkvrWun.HafiheimildveriWveitttiltmabundinsinnflutningsvruskal {  tollstj;raY;heimiltaWendurkvarWainnflytjandaaWflutningsgjld60dagataliWfrYvaW nF aWflutningsgjldvorukvrWuW. 9 & a   XrttfyrirkvWi3.mgr.ertollstj;raheimiltaWendurkvarWainnflytjandaaWflutnings  gjldvegnasendinga,seminnflytjandihefurfengiWtollafgreiddarsWustusexrumtaliW  frYeimdegiYegarhonumbersttilkynningskv.1.mgr.114.gr.umfyrirhugaWa'a.endur r kvrWun,hafiinnflytjandivitaWeWamttvitaumrttatollmeWferWvru. e=   113.gr.  AWrarendurkvarWanir.  7  Komilj;seftirtollafgreiWsluvruaWtollstj;rahafiveriWltnartrangareWa;fullngj i andiupplUsingarenfjrhWaWflutningsgjaldaerenguaWsWurrttkvrWuWskaltollstj;ri \4 tilkynnainnflytjandaumfyrirhugaWarbreytingaraWflutningsskjlum.SkiptirYvsam ' bandiekkimlihvortinnflytjandieWassemrWstafaWivrutiltollmeWferWarvissieWamtti  vitaumrttmtiupplUsingaaWflutningsskUrslueWafylgiskjlum.    UmendurkvarWanirskv.1.mgr.gildakvWi114.gr.eftirYvsemviW. `    114.gr. " MlsmeWferWarreglurviWendurkvrWunaWflutningsgjalda. #   EffyrirhuguWerendurkvrWuntollstj;raskv.111.!113.gr.skaltollstj;risendainnflytj  $ andatilkynninguumfyrirhugaWanrskurWumendurkvrWunmeWsannanlegumhtti. !W%   0tilkynninguskv.1.mgr.skaltollstj;rilUsameginatriWumYeimatvikumsemhanntelur J""& aWeigiaWleiWatilendurkvrWunar. #'   Tollstj;riskalveitainnflytjandaa.m.k.15dagafrest,frp;stlagningardegitilkynningar #( umfyrirhugaWaendurkvrWun,tilYessaWtjsigskriflegaumefnimlsog,eftiratvikum, $ ) leggjaframggnWurenrskurWurumendurkvrWunerkveWinnupp. v%N!*   BrskurWurumendurkvrWunskalkveWinnuppinnan30dagafrlokumYessfrestssem A&"+ innflytjandavarveitturtilYessaWtjsigumfyrirhugaWaendurkvrWun.Innflytjandaskal  '", tilkynntumrskurWmeWbyrgWarbrfi. '#-  (z$.   1&  15.gr. ( Heimildir'(tollstj;ratiltlunaraWflutningsgjalda.    0YeimtilvikumYegartollstj;raberaWtlafjrhWaWflutningsgjaldaskalhanntla  tollverWvrusvorflegaaWeigishttviWaWfjrhWirsutlaWarlgrienraunverulegt a verWmtivrunnarogkvarWaaWflutningsgjldsamrmiviWYtlun.ViWtluninaskal T, tollstj;rihafahliWsj;nafYeimupplUsingumsemliggjafyrirumvruna,YarmeWalfarm  skr,framlgWumggnumefeinhvereruogggnumHagstofu0slandsyfirinnfluttarvrur.    116.gr.  X LeiWrttingaraWflutningsskUrslueftirtollafgreiWslu. K #    VerWiinnflytjandiYessvarinnansexrataliWfrtollafgreiWsludegivruaWupplUsingar,    semlgutilgrundvallartollafgreiWsluvru,vorurangareWa;fullngjandiskalhannleggja    frambeiWnihjtollstj;raumviWeigandileiWrttingar,sbr.2.mgr.     BeiWniskv.1.mgr.umleiWrttinguskalafhenttollstj;raformileiWrttrarskriflegraraW wO  flutningsskUrslusamtviWeigandifylgiskjlum.kvWiVII.kaflaumskriflegarskUrslu B  gjafirgildaumleiWrttaraWflutningsskUrslursamkvmtYessarimlsgrein.    & ,   InnflytjandibersnnunarbyrWifyrirYvaWrangarog;fullngjandiupplUsingarhafiveriW   lagWartilgrundvallartollafgreiWsluvruefbreyttarforsendurgetaleitttillkkunarlagWra {  aWflutningsgjalda. nF ',u  Tollstj;rikveWurupprskurWvegnabeiWniumleiWrttinguinnan30dagafrYvaW 9 gagnaflunerlokiW.UmmlsmeWferWfereftirkvWum2.og3.mgr.117.gr.    117.gr. r Krurtiltollstj;ra. e=   NtelurtollskylduraWilikvrWuntollstj;raumgjaldskyldu,fjrhWaWflutningsgjalda 0 eWaatriWisemliggjatilgrundvallarkvrWunaWflutningsgjalda,svosemtollverWogtoll  flokkun,eigirttageturhannsentskriflegarkstuddakru,studdanauWsynlegumggnum  tiltollstj;ra.EfgreiningurerumtollmeWferWvrusemhefurYegarveriWtollafgreiddskal i krasendtollstj;rainnan60dagafrtollafgreiWsludegi. \4   Teljitollstj;ri;lj;sthvaWarkumkraerreisteWaaWfylgiskjlsu;fullngjandiskal ' hanngefakrandakostaWbtarYvinnanhfilegstma.EfYessereigigttvarWar  vanreifunfrvsunkru.    BrskurWaskalsvofj;ttsemverWamogeigi_sWar_Ԁeninnan30dagafrYvaWgagnaflun `  erlokiW.BrskurWurtollstj;raskalrkstuddurogtollskyldumaWilaskalbentheimildtilYess S+! aWkrarskurWinntilrkistollanefndar,sbr.118.gr.BrskurWurskalsendurinnflytjandameW " sannanlegumhtti.SamritrskurWarskalYegarstaWsenttollstj;ranumReykjavk. #   118.gr. !W% Krurtilrkistollanefndar. J""&    TollskylduraWiligeturskotiWrskurWitollstj;raumendurkvrWunskv.111.!113.gr., #' sbr.114.gr.,rskurWitollstj;raumleiWrttinguskv.116.gr.,krurskurWiskv.117.gr.og #( kvrWuntollstj;ransReykjavkskv.21.gr.og2.mgr.145.gr.tilrkistollanefndarinnan $ ) 60dagafrp;stlagningardegirskurWareWakvrWunar. v%N!*   Tollstj;rinnReykjavkgeturskotiWrskurWumannarratollstj;raumendurkvrWunskv. A&"+ 111.!113.gr.,sbr.114.gr.,rskurWumYeirraumleiWrttinguskv.116.gr.ogkrurskurW  '", umYeirraskv.117.gr.tilrkistollanefndarinnansamafrestsoggreindurer1.mgr. '#-   KrurskuluveraskriflegarogstuddarnauWsynlegumggnum.VanreifunvarWarfrvsun. (z$. BeristnefndinnikraoghnerrkstuddmeWtollskjlum,semekkihafasttefnisrlausn ( hjtollstj;ra,geturnefndinsentkrunatiltollstj;ratiluppkvaWningarrskurWaraWnUju.  NefndinskaltilkynnaaWilaumYkvrWun.    Tollstj;rinnReykjavkskalkomaframgagnvartrkistollanefndfyrirhndtollyfirvalda. a   Nefndinskaltafarlaustsendatollstj;ranumReykjavkendurriteWalj;sritafkrutoll T, skyldsaWilaogYeimggnumsemkunnaaWfylgjakruhans.Hafitollstj;rinnReykjavk  skotiWrskurWieWakvrWunannarstollstj;ratilnefndarinnarskv.2.mgr.skalnefndintafar  laustsendainnflytjandaendurritkrusamtggnumsemhennifylgdu.Skalnefndingefa   aWilumkostaWkomaframmeWandsvrsnogggninnanhfilegsfrests.  X   TeljinefndinmlekkingilegaupplUstgeturhnbeinttilmlsaWilaaWaflafrekarigagna K #  eWaupplUsingamlinutilskUringar.      RkistollanefnderheimiltaWkveWjasrfr;WamennsrtilaWstoWarviWrlausngreinings    mlaogkrefjastupplUsingasamkvmtkvWumlagaYessara.   & ,   NefndingeturkveWiWmlflutningefmlerfl;kiWeWayfirgripsmikiWogmhannvera wO  munnlegur.UmmlflutningskulugildaalmennarreglurummlflutningfyrirhraWsd;mi, B  umvanhfi,aWstoWsrfr;Wramannao.fl.eftirYvsemviW.    ',w  NefndinskalrskurWaumkrureinsflj;ttogauWiWerogeigisWaren60dgumeftiraW   gagnaflunerlokiW.SmunnlegurmlflutningurviWhafWurskalrskurWurkveWinnupp {  innan60dagafrlokummlflutnings.BrskurWirnefndarinnarskulurkstuddir. nF   KratilrkistollanefndarfrestarekkirttarhrifumkvrWunar. 9   BrskurWurrkistollanefndarerfullnaWarrskurWurstj;rnsUslustigi.Mlskottilalmennra  d;mst;laumrlausnarefnisemfariWhefurfyrirnefndinafrestareWabreytirekkiniWurstWu  hennarfyrrend;murergenginn. r   119.gr. 0 TollendurskoWun.  z  Tollstj;rinnReykjavkhefurhenditollendurskoWunlandinullu.    TollendurskoWuntekurtilhverskonarknnunartollstj;ransrttmtiupplUsingasem i lagWarvoruframviWlgboWnaskUrslugjftiltollstj;raoghverskonarknnunarrttmti \4 skilaaWflutningsgjldumeftirlagninguYeirra.0tollendurskoWunfelstm.a.samanburWur ' upplUsingumsemtollstj;rumeruveittarmeWrafrnumhttiviWb;khaldsggn,YarmeW  alviWeigandifylgiggnsemeigaaWliggatilgrundvallarskUrslugjftiltollstj;rasamkvmt  kvWumlagaYessara.TollendurskoWuntekureinnigtilflunarfrekarigagnafrtollskyld `  umaWilumeWaWrum. S+!   LgregluerskyltaWveitatollstj;ranumnauWsynlegaaWstoWYgutollendurskoWunaref " aWilifristundanafhendingub;khaldsgagna. #   XegartollendurskoWungefurtilefnitilendurkvrWunaraWflutningsgjaldaskv.111.!112.  $ gr.eWaendurkvrWunarskv.113.gr.skaltollstj;ri,YvumdmiYarsemvaravartollaf !W% greidd,annastendurkvrWun.LeiWitollendurskoWunlj;stluWbrotgegnrefsikvWum J""& XXII.kaflalagaYessaraskaltollstj;rinnReykjavkannastranns;kninasjlfureWafelahana #' tollstj;raYvumdmiYarsemvaravartollafgreiddeftirYvsemhanntelurhentara. #(   X& , V.KAFLI v%N!*  Gjalddagi,greiWslufresturoggreiWslustaWuraWflutningsgjalda.  A&"+ 120.gr.  '", Gjalddagi',v%"aWflutningsgjalda. '#- "  AWflutningsgjld,afWrumvrumenYeimsemrWstafaWhefurveriWgeymslusvWi (z$. fyrir;tollafgreiddarvrurskv.2.!5.tlul.1.mgr.69.gr.,fallagjalddagaYegarleyfihefur ( veriWveitttilafhendingarYeirratilnotkunarinnanlandsendasflutningsfarYegarkomiW  tillandsins.AWflutningsgjldskuluY;fallagjalddagaeigisWarensexmnuWumeftir  komudagflutningsfarstillandsinsnematollstj;rihafiheimilaWlengrigeymslutmaaf a greiWslugeymslu,sbr.1.mgr.70.gr.0YeimtilvikumskuluaWflutningsgjldfallagjalddaga T, viWlokYessfrestssemtollstj;ritiltekur.UmgjalddagaaWflutningsgjaldaYegargreiWslu  fresturerveitturfereftirkvWi2.mgr.122.gr.    AWflutningsgjldafvrumsemrWstafaWhefurveriWtollvrugeymslueWafrsvWi   fallagjalddagaYegarleyfihefurveriWveitttilafhendingarYeirratilnotkunarinnanlands.  X SamagildirumYrvrursem;skasttollafgreiddarrtollfrjlsumforWageymslumogtoll K #  frjlsumverslunumtilnotkunarinnanlands.    & a   EfneyWarleyfieWaleyfitilbrWabirgWatollafgreiWsluerveittskalgjalddagiaWflutnings    gjaldaverasdagurYegaruppgjraWflutningsgjaldaskaleigasrstaWsamkvmtkvrWun   'a d)tollstj;ra,sbr.37.og36.gr.EftmabundinntollfrjlsinnflutningurerheimilaWurskalgjald wO  dagiaWflutningsgjaldaverasdagurYegarleyfitiltmabundinsinnflutningsfellurrgildi. B  AWflutningsgjldskulukvrWuWsamkvmtlgumogtollafgreiWslugengisemvargildi    tollafgreiWsludegi.     EfumhraWsendingueraWrWaskalgjalddagiaWflutningsgjaldaverasjdgumeftir {  tollafgreiWslusendingar. nF   EfvaraerafhentrvrslufarmflytjandaeWaafgeymslusvWifyrir;tollafgreiddarvrur 9 ntilskilinsleyfistollstj;raskuluaWflutningsgjldYegargjaldfelld.    XegaratvikerueinsogumrWir5.mgr.ogvarahefurveriWvrslufarmflytjanda,  tollmiWlaraeWainnflytjandasamkvmtsrstkuleyfitollstj;ra,sbr.3.mgr.73.gr.,skal r gjalddagiverakomudagurflutningsfarsogskuluaWflutningsgjldkvrWuWsamkvmtlg e= umogtollafgreiWslugengisemgildivarYeimdegi.EfvarahefurveriWflutttollvru 0 geymslueWafrsvWiskalgjalddagiveraYegartollstj;rabarsttilkynningskv.79.gr.og  skuluaWflutningsgjldkvrWuWsamkvmtlgumogtollafgreiWslugengisemvargildi  Yeimdegi,nemasannaWsmeWfullngjandihttiaWmatitollstj;raaW;heimilafhending i vrutilnotkunarinnanlandshafittsrstaWsWar. \4   EfaWflutningsgjldinnflytjandaeruendurkvrWuWskv.111.eWa112.gr.,sbr.114.gr., ' fellurviWb;tarfjrhWingjalddagatollafgreiWsludegivru.    121.gr. `  RtturtilgreiWslufrests. S+! Z2  AWilarsemskrWireruvirWisaukaskattsskrskulunj;tagreiWslufrestsaWflutnings " gjldumendasuYeirskilumviWrkissj;W.RtturtilgreiWslufreststekurtilaWflutnings # gjaldaafvrumsemfluttareruinnatvinnuskyni.  $   :heimilteraWveitagreiWslufrestaWflutningsgjldumYegarneyWarleyfierveitteWa !W% brWabirgWatollafgreiWslaferframsvoogviWuppgjraWflutningsgjaldaYessumtilvikum. J""&   12&  2.gr. #( Uppgjrstmabil'#>5oggjalddagiviWskuldfrslu. $ ) 05  XegargreiWslufresturerveitturerhvertuppgjrstmabiltollsogannarraaWflutningsgjalda v%N!* tveirmnuWir,janarogfebrar,marsogaprl,maogjn,jloggst,septemberog A&"+ okt;berogn;vemberogdesember,nemaannaWskveWiWWrumlgum.  '",   GjalddagiskuldfrWraaWflutningsgjaldaer15.dagurnstamnaWareftirlokuppgjrs '#- tmabils. (z$. Ї  123.gr. ( Synjunumheimildtilskuldfrslu.  7  Tollstj;riskalsynjaYeimsemnUturheimildartilskuldfrsluaWflutningsgjaldaumfrekari  greiWslufrestaWflutningsgjldumefhanngerirekkiskilaWflutningsgjldumtilskildum a tma.Jafnframtertollstj;raheimiltaWsynjaumfrekarigreiWslufrestefssemhansnUtur T, gerirekkiskilWrumrkissj;WsgjldumenaWflutningsgjldumtilskildumtma.    EfbinnflytjandaertekiWtilgjaldYrotaskiptaeWaopinberraskiptaeftirlthansogerf  ingjarhanstakaekkisigbyrgWskuldbindingumbsinsskuluaWflutningsgjldgreidd   Yegarheimildtilafhendingarvruerveitt.SamagildirsinnflytjandiekkifjrsnsrWandi  X eWakomilj;sviWaWfreWameWWrumhttiaWinnflytjandavruertmabundiW;mgulegt K #  aWgreiWaskuldirsnareWahefur;skaWeftirheimildtilgreiWslustWvunareWatilaWleita    nauWasamnings.      124.gr. wO  ReglugerWarheimild. B  <  RWherraseturmeWreglugerWnnarireglurumgreiWslufrestaWflutningsgjldum.      125.gr. {  Vextir. nF =  DrttarvextirskulureiknaWirvangreiddaWflutningsgjldfrogmeWgjalddagaoginn 9 heimtirrkissj;W.DrttarvextirskuluveraYeirsmuogSeWlabanki0slandskveWurskv.6.  gr.laganr.38/2001,umvextiogverWtryggingu.    UmgreiWsluvaxtavegnaoftekinnaaWflutningsgjaldagildakvWilaganr.29/1995,um r endurgreiWsluoftekinnaskattaoggjalda,meWsWaribreytingum. e=   126.gr.  GreiWslustaWur.  b@  AWflutningsgjldskalgreiWatollstj;raYvtollumdmiYarsemvaraerfluttrfarisem i hanaflyturtillandsinssamkvmtfarmskr.Ef;tollafgreiddvaraerframsendannaWtoll \4 umdmiskalY;greiWaaWflutningsgjldYvtollumdmi. '   XrttfyrirkvWi1.mgr.skalssemnUturheimildartilskuldfrsluaWflutningsgjalda  greiWaaWflutningsgjldtiltollstj;raYvumdmiYarsemhannlgheimili.    S+!   XVI.KAFLI (  InnheimtaogbyrgW.   127.gr.  byrgWgreiWsluaWflutningsgjalda. a 4C  byrgWgreiWsluaWflutningsgjaldahvlirinnflytjandavru. T,   NkemurtollmiWlariframgagnvarttollyfirvldumfyrirhndinnflytjandavegnatollmeW  ferWarvruogberhannYsamtinnflytjanda;skiptabyrgWgreiWsluaWflutningsgjalda.  byrgWtollmiWlarafellurbrotthafiaWflutningsgjldveriWskuldfrWinnflytjanda,endahafi   tollmiWlarihaftheimildinnflytjandatilYess,nematollmiWlarihafivitaWeWamttvitaaWupp  X lUsingaraWflutningsskjlumvrurangareWa;fullngjandi,sbr.33.gr. K #    128.gr.    FullnustaaWflutningsgjalda.   F  AWflutningsgjld,samtdrttarvxtumogkostnaWi,erutryggWmeWlgveWiinnfluttri wO  vru.LgveWsrtturer;hWurgrandleysieigendaoghelstYrttfyrireigendaskipti. B    Tollstj;rigeturkrafistnauWungarsluuppboWi;tollafgreiddrivrun_undangengins_    d;ms,sttareWafjrnms,sbr.129.gr.,tillkningargjaldfllnumaWflutningsgjldum,   drttarvxtum,sektumogkostnaWi.Tollstj;rigeturjafnframtboWiWvrutilslualmennum {  markaWi. nF   Teljitollstj;riekkistWutilaWseljavrunauWungarsluvegnastandshennarskal 9 honumheimiltaWltafargahennikostnaWinnflytjanda.  & ,   VerWivaraekkiseldnauWungarslumgerafjrnmtiltryggingargreiWsluaWflutnings  gjalda,drttarvaxta,sektaogkostnaWarhjtollskyldumaWilanundangenginsd;mseWa r sttar. e= ',J  129.gr.  NauWungarsalauppboWioguppgjrsluandvirWis.  &L  Tollstj;riskalfbirtaauglUsinguumuppboWskv.2.mgr.128.gr.meWmestfjgurra i viknaogminnstvikufyrirvaradagblaWieWaannansamsvarandihtt.Jafnframtskaltoll \4 stj;ritilkynnainnflytjandavrubrflegaumhvaroghvenruppboWferfram.VerWitilkynn ' inguekkiviWkomiWvegnaYessaWinnflytjandierekkiYekktureWafinnstekkistendurYaW  ekkivegifyriruppboWi.    Umm;tmligegnnauWungarslugildakvWiXI.ogXIV.kaflalaganr.90/1991,um `  nauWungarslu. S+!   AWflutningsgjldgreiWastafsluandvirWimeWforgangsrttinsteftirslukostnaWivr " unnaroggjldumvegnageymsluhennarhjfarmflytjandaeinnmnuWfrYvaWhnkom # tillandsins.SsluandvirWivrunnarhrraennemuraWflutningsgjldumsamtdrttar  $ vxtum,sektumogfllnumkostnaWiskalgreiWaYeimsemeignarrtturgekkrhendiaf !W% ganginnaWfrdregnumWrumeignarhftumsemvrunnihvlduaukallsfallinskostnaWar. J""& VitjieigandiekkiYesssemafgangsersamkvmtframangreinduinnanrsfrsludegi #' rennurandvirWiWrkissj;W. #(   RWherrageturmeWreglugerWsettnnarireglurumframkvmdnauWungarslumeWupp $ ) boWi. v%N!*    '",   XVII.KAFLI (  StWvuntollafgreiWslu.   130.gr.  BS  Tollstj;riskalstWvatollafgreiWslusendingarefinnflutningurvrusemsendinginni a heldurerhWurskilyrWumsamkvmtlgumeWastj;rnvaldsfyrirmlumsemekkiersUnt T, framaWhafiveriWfullngt.SamagildirefinnflutningurerhWurleyfumsemekkiersUnt  framaWhafiveriWaflaW.  @ 131.gr.  X   Tollstj;raerheimiltaWstWvatollafgreiWslullumvrumtilinnflytjanda: K #  ! ! A(88>"i(m"  i(mV2  1  .3  Ԉ0    semervanskilummeWaWflutningsgjld,drttarvextieWaannankostnaW,i(mVV݌   Ќ  "i(m"  i(mW2  2  .3  Ԉ0    semhefurvanrktaWltatollstj;rataWflutningsskUrsluogfylgiggninnantilskilins    frests,i(mW,X݌  Ќ  "i(m"  i(m]Y2  3  .3  Ԉ0    semsinnirekkiupplUsingaskyldugagnvarttollstj;ra,sbr.30.gr.,eWatregWastviWaW wO  veitaaWstoWsemhonumberaWveitatollstj;rasamkvmtlgumeWastj;rnvaldsfyrir B  mlum.i(m]YY݌   Ќ    StWvuntollafgreiWsluskv.1.mgr.skalkomatilframkvmda15dgumeftiraWinnflytj   andahefurveriWtilkynntumfyrirhugaWastWvuntollafgreiWslullumvrumtilhansvegna {  Yeirraatvikasemumgetur1.mgr. nF @ 132.gr.    EfgrunurleikuraWinnflutningureigisrstaWvrusembrUturgegnhugverkarttindum  ertollstj;raheimilt,aWbeiWnirtthafa,aWfrestatollafgreiWsluvrunnarmeWanrtthafi r leitarbrWabirgWaaWgerWahjYartilbrumyfirvldumogframhaldiafYeimhefur e= mlareksturfyrird;mst;lum.EftirfarandiskilyrWierufyrirheimildtollstj;ra: 0 ! ! C(88A"i(m"  i(m;_2  1  .3  Ԉ0    aWrtthafileggiframskriflegabeiWnitiltollstj;raumaWtollafgreiWsluverWifrestaWog  skuldbindisigtilaWgreiWaYannkostnaWsemleiWirafaWgerWumtollyfirvalda,i(m;_h_݌ Ќ  "i(m"  i(ma2  2  .3  Ԉ0    aWrtthafileggiframfullngjandiggnYessefnisaWhugverkarttindinj;tiverndarhr i landi,aWhannshandhafiYessrttarogaWinnflutningurvrunnarmunibrj;tartti \4 hans;hannskaljafnframtleggjaframn;gunkvmalUsinguvrunnitilaWtollyfir ' vldgetiboriWkennslhana,i(ma.a݌ Ќ  "i(m"  i(mec2  3  .3  Ԉ0    aWrtthafileggiframtrygginguformifjrgreiWslu,eWameWWrumYeimhttiertoll  stj;ritelurfullngjandi,erngitilaWbtartthafa,eigandaeWainnflytjandavrunnar `  YaWtj;neWaYannkostnaWsem;rttmtfrestuntollafgreiWslukannaWhafafrmeW S+! sr.i(mecc݌" Ќ    HafifullngjandiggnveriWlgWframertollstj;raheimiltaWfrestatollafgreiWsluvr # unnaralltaWtuvirkadaga.HannskalYegarstaWtilkynnabWirtthafaogeigandavr  $ unnareWainnflytjandaumkvrWunsna.Hafirtthafieigiinnan_framangreinds_Ԁfrestshafist !W% handaviWaWleitarttarsnshjYartilbrumyfirvldum,ogtilkynnttollyfirvldumslkt J""& skriflega,erheimiltaWtollafgreiWasendinguna.HeimilteraWframlengjaframangreindan #' frestumtuvirkadagaefsrstakarstWurmlameWYv. #(   Tollstj;rigeturaWeiginfrumkvWikveWiWfrestuntollafgreiWsluYegarhannhefur $ ) hndumfullngjandiggnYessefnisaWvaranbrj;tigegnhugverkarttindum.Skalhanntil v%N!* kynnartthafaumkvrWunsnameWskriflegumhttiYegarstaWoggefahonumfrestYrj A&"+ virkadagafrm;ttkubrfstilaWfaraframfrestuntollafgreiWsluskv.1.mgr.Gerirtthafi  '", ekkitmanlegakrfuumfrestunerheimiltaWtollafgreiWavruna. '#-   EfbeiWniumbrWabirgWaaWgerWersynjaWeWad;mst;llhafnarYvaWumbrothugverka (z$. rttisaWrWaskaltollstj;riafturkallakvrWunsnaumfrestuntollafgreiWslu.NermeW ( d;mikveWiWumaWumbrothugverkarttisaWrWaogd;minumereigimltfyrirum  rWstfunvrunnarogerYtollyfirvaldiheimiltaWfargavrunnieWaaWrWstafahenni  annanYannhttsemekkibrUturrttirtthafa.Hafid;miveriWfrUjaWskalfrestafrgun a eWarWstfunvruYartilniWurstWurliggjafyrir. T,   kvWiYessarargreinareigaekkiviWumvrurlitlumagnifarangriferWamannaeWa  litlarvrusendingar,endasekkiuminnflutningviWskiptaskyniaWrWa.Einnigeruundan  skildarvrursemsettarhafaveriWmarkaWWrulandiafrtthafaeWameWhanssamYykki   ogvrurumflutningi.  X   RWherraskalmeWreglugerWkveWannarumfrestuntollafgreiWslu.Hanngeturjafn K #  framtgertrtthafaaWgreiWageymslukostnaWogYannkostnaWsemtollyfirvldhafaaf    framangreindumrWstfunum.RWherrageturkveWiWaWframangreindkvWitakitilt    flutningsvrum.     XVIII.KAFLI B   UndirboWs-ogjfnunartollaro.fl.     133.gr.   lagningundirboWs-ogjfnunartolla. {  aq  NmtlaaWerlendvarasfluttinneWaboWinframmeWundirboWskjrumogslktgeti nF stofnaWinnlendumatvinnurekstrihttueWatorveldaWhannaWmunogerYrWherra 9 heimiltaWleggjasrstakanundirboWstolltilaWhamlagegnslkumviWskiptum.  & ,   XerrWherraheimiltsamaskyniogmeWsmuskilyrWumaWleggjasrstakanjfn  unartolleftlamaWtflutningsverWlaun,uppbtur,endurgreiWslurogYesshttarerlendis r hafisamskonarhrifhrlandioggetiWer1.mgr. e= ',s  RWherraerennfremurheimiltaWleggjaundirboWs-ogjfnunartollaerlendYj;nustu 0 viWskiptiaWuppfylltumsmuskilyrWumoggildaumvruviWskiptisamkvmtkvWum  Yessakafla.  Ѐ  kvarWanirrWherraumYettaefnigildafrogmeWYeimdegisemYrerubirtarStj;rn i artWindumogskuluekkigildalengurenfimmr. \4 Ѐ  RWherrageturskipaWnefndtilaWrannsakakruruminnflutningvaraundirboWskjrum ' eWameWstyrkjumoggeratillgurtilrWherraumlagninguundirboWs-eWajfnunartolla.  Umstrfnefndarinnar,rttindiogskyldur,skulugildakvWilagaYessaraeftirYvsem  viW. `  @ 134.gr. "   MeWundirboWieWaundirboWskjrumlgumYessumerttviWaWerlendvarasfluttinn # eWaboWinfram:  $ ! ! E(08C"i(m"  i(mGz2  1  .3  Ԉ0    verWisemerlgraensambrilegtverWtflutningslandinutilsvarandivruviW !W% venjulegviWskiptaskilyrWi,eWai(mGztz݌J""& Ќ  "i(m"  i(m{2  2  .3  Ԉ0    efslktverWerekkifyrirhenditflutningslandinu,YannaWhvorti(m{{݌#' Ќ  "m"  m|0  0 2  a  .3  Ԉ0u  verWisemerlgraenhstatflutningsverWtilsvarandivrutileinhversannars #( lands,eWam|}݌$ )uu Ќ  "m"  mh~0  0ww 2  b  .3  Ԉ0u  verWisemerlgraenframleiWslukostnaWurvrunnarupprunalandinuaWviWbttu v%N!* sanngjrnulagifyrirslukostnaWiogg;Wa.mh~~݌A&"+uu Ќ    ViWsamanburWYannerumrWir1.mgr.skaltakatillittil&  mismunandislu-ogaf  '", greiWsluhtta,flutningskostnaWar,skatta' 'nogannarsslksaWstWumunarsemskiptgeturmli. '#-  (z$. @ 135.gr. (   UndirboWstollurmekkiverahrriennemurundirboWinu,Y.e.mismuninumundirboWs  verWinuogverWinusemtekiWertilsamanburWar.    JfnunartollurmekkiverahrriennemurgreiWslumeWauppb;tumsembeinteWa;beint a erultnartsambandiviWframleiWslu,vinnslu,tflutningeWaflutningvaranna. T, @ 136.gr.    LeggjamundirboWs-eWajfnunartollaeftirframangreindumkvWumeinaeWafleiri   vrureWavrutegundir,vrurfreinumeWafleirisendendumeWavrurfreinueWafleiri  X lndum. K #    UndirboWs-ogjfnunartollamleggjatilbrWabirgWa,YartilnnariupplUsingarliggja    fyrir,eftlamaWdrtturkunniaWvaldatj;ni.SlkabrWabirgWatollamY;ekkileggja    tillengritmaent;lfmnaWa.     RWherragetursettnnarikvWiumundirboWs-ogjfnunartollaogumskilYeim.Um wO  lgverndtollaYessarafereftirkvWum128.gr. B  @ 137.gr.     UndirboWs-ogjfnunartollaskalekkileggjameWafturvirkumhttinema: {  ! ! G(80E"i(m"  i(m2  1  .3  Ԉ0    XegarvarahefurveriWfluttinnmiklumagniskmmumtmaogboWinframundir nF boWskjrumsemvaldiWhefurtj;niinnanlands.0slkumtilvikummleggjaundirboWs 9 tollaafturvirktinnflutningsYaWtilYessfalliWaWkomavegfyrirfrekariinnflutning  undirboWskjrum.i(m݌ Ќ  "i(m"  i(mP2  2  .3  Ԉ0    Xegarvara,semnotiWhefurtflutningsverWlauna,uppb;ta,endurgreiWslnaogYess r httar,hefurveriWfluttinnmiklumagniskmmumtmaogvaldiWtj;nisemerfitter e= aWbta.0slkumtilvikummleggjajfnunartollaafturvirktinnflutningsYaWtilYess 0 falliWaWkomavegfyrirfrekariinnflutningvrumsemnj;tastyrkjameWYessum  htti.i(mP}݌ Ќ  "i(m"  i(m2  3  .3  Ԉ0    XegarloforWumaWhttainnflutningi,semfellurundir1.!3.mgr.133.gr.,hefurveriW i vanefnt.i(mC݌\4 Ќ    UndirboWs-eWajfnunartollar,semlagWirerumeWafturvirkumhtti,getanWtilvru ' semflutthefurveriWtillandsinsalltaW90dgumWurenkrabarstfjrmlarWuneytinuum  innflutningsemfellurundir1.!3.mgr.133.gr.  @ 138.gr. S+!   Xegarsvostendurergreinir5.gr.samningsinsumlandbnaW1.viWaukaAviWsamn " inginnumstofnunAlYj;WaviWskiptastofnunarinnarvarWandieinhverjarafYeimvrumsem # tilgreindareruviWaukaIIAviWlgYessiogYarerumerktarSSGaW:  $ ! ! I(%88G"i(m"  i(m2%  1  .3  Ԉ0    innfluttmagnferyfirmrkYauertilgreinderu5.gr.tilvitnaWssamningsumland !W% bnaW;eWa,enY;ekkisamatma,i(m2݌J""& Ќ  "i(m"  i(m2%  2  .3  Ԉ0    innflutningsverWvrunnarfellurniWurfyrirtiltekinmrk,sbr.skilgreiningu5.gr. #' samningsinsumlandbnaW,i(m݌#( Ќ  skal,YrttfyrirkvWi1.og3.mgr.5.gr.,tollurviWkomandivruverahmarkstollursam $ ) kvmttollbindinguviWaukaIIAaWviWbttumviWb;tartolliskv.&  5.mgr.5.gr.samningsins v%N!* umlandbna'v%W. A&"+   ViWb;tartollarskuluaWWruleytitakamiWafskilyrWum5.gr.samningsinsumlandbnaW.  '", TollursamkvmtYessarigreinkemuraWeinstilframkvmdaaWlandbnaWarrWherrahafi '#- kveWiWaWbeita5.gr.samningsinsumlandbnaWoggefiWtreglugerWYaraWltandi. (z$. Ї  139.gr. ( VerWjfnunargjldinnfluttarvrur.    HeimiltskalaWleggjaverWjfnunargjldinnfluttarvrursemunnarerurhrefnumr  landbnaWisamkvmtYeimskilmlumsemkveWiWerumb;kun3viWsamninginnum a Evr;pskaefnahagssvWiW,svoogWrumfrverslunar-ogmillirkjasamningumogb;kunum T, viWY.    SuverWjfnunargjldlgWskv.1.mgr.er;heimiltaWleggjajafnframtgjaldskylda  vrufrsamningsaWilatollaeWannursambrileggjldnemaannaWleiWiafkvWumb;k   unar3viWsamninginnumEvr;pskaefnahagssvWiWsvoogannarrafrverslunar-ogmilli  X rkjasamningaogb;kunumviWY. K #    InnheimtaverWjfnunargjaldasamkvmtYessarigreinhefureigihrifinnheimtutolls    samkvmttollskrafvrumsemeigigetanotiWtollmeWferWarsamkvmtkvWumsamn    ingsinsumEvr;pskaefnahagssvWiWeWakvWumannarrafrverslunar-ogmillirkjasamn   inganemaYarskveWiWumannaW. wO    VerWjfnunargjaldskallagtoginnheimtviWtollmeWferWvru. B    RWherrageturmeWreglugerWkveWiWnnarumverWjfnunargjldsamkvmtkvWum    Yessarargreinar,flokkuntilgjaldskyldu,snnunumsamsetningugjaldskyldravarasvoog   annaWsemlUturaWlagninguoginnheimtugjaldanna.JafnframtgeturhannmeWsamahtti {  mltfyrirumniWurfellingutollaogannarrasambrilegragjaldaYegarverWjfnunargjalder nF lagtvruna.UmlgverndverWjfnunargjaldaferskv.128.gr. 9   XIX.KAFLI   Btflutningur.  r 140.gr. e= SkyldatilaWskilatflutningsskUrslu. 0   Xeirsemstundatflutningvrumatvinnuskyniskulu,Wurenvaraerfluttrlandi,  sendaviWkomanditollstj;rameWrafrnumhttiYrupplUsingarsemltabertviWtoll  afgreiWsluvara. i   141.gr. ' EinfaldaWartflutningsskUrslurvegnap;stverslunar.  ס  EinstaklingaroglgaWilarsemstundaatvinnuskynitflutningsmsendingap;stverslun  tileinstaklingagetas;ttumleyfitollstj;ransReykjavktilaWskilaeinflduWumtflutn `  ingsskUrslumsemltamtollstj;rateftiraWtflutningurhefurttsrstaW. S+!   RWherrageturmeWreglugerWkveWiWumskilyrWifyrirheimildtileinfaldaWrarskUrslu " gjafarviWtflutningskv.1.mgr. # @ 142.& , gr. !W%   BtflutningsskilyrWumskalfullngtogtflutningsgjldskulugreiddYvtollumdmiYar J""& semtflutningsvaraerfluttfarsemflytjavrunatiltlanda.RWherrageturmeWreglu #' gerWvikiWfr',!YessukvWi. #(   143.gr. v%N!* AflaskUrslurslenskraveiWiskipa. A&"+ 5  SkUrsluumaflaslenskraveiWiskipa,semflutturertmeWYeimsjlfumtilsluerlend  '", ummarkaWi,skalskipstj;rigefafyrstuhfnsemskipiWtekurhrlandileiWsinnifr '#- tlndumeWanstYegarYaWleitarhafnarhrlanditakiskipiWekkihfnWurenYaWflytur (z$. aflaerlendanmarkaW.TakiveiWiskipiWekkifyrstuhfnYeimstaWYarsemYaWergertt ( beraWsendaskUrsluYessatiltollstj;raYvtollumdmiYarsemtgerWarstaWurskipsinser.  @ 144.gr. a   kvWilagaYessarauminnflutninggildaumtflutningogumflutningeftirYvsemviW T, geturttnemaWruvsiskveWiWumYessumkafla.    XX.KAFLI    Upprunivru.   X 145.gr. K #  d  RWherraerheimiltaWsetjaalmennarupprunareglurergildiviWinnflutningogtflutning    vru.ViWsetninguupprunareglnaskalsamrWeftiratvikumhaftviWiWnaWar-ogviWskipta    rWuneyti,sjvartvegsrWuneyti,landbnaWarrWuneytiogutanrkisrWuneyti.Reglurnar   skulugrundvallaWareftirfarandimeginreglum: wO  ! ! K(ե88I"i(m"  i(mM2ե  1  .3  Ԉ0    XegarviWmiWunumbreytingutollflokkunerbeittskaltilgreinankvmlegaundirliWi B  ogvruliWiYeirrartollnafnaskrrsemnotuWer.i(mMz݌   Ќ  "i(m"  i(mٮ2ե  2  .3  Ԉ0    XegarmiWaWerviWhundraWshlutaafverWmtiskaltilgreinareikningsaWferWir.i(mٮ݌  Ќ  "i(m"  i(m2ե  3  .3  Ԉ0    XegarmiWaWerviWframleiWslueWaaWvinnsluaWferWirskalskUrankvmlegafraW {  ferWumsemgefatilkynnaupprunaviWkomandivru.i(mH݌nF Ќ  ݀  UpprunareglurskalbirtameWreglugerW.Tollstj;rinnReykjavkveitirinnflytjendum, 9 tflytjendumogaWilumsemhagsmunaeigaaWgtabindandilitumupprunavru.litiW  skalveitaeinsflj;ttoghgterogeigisWaren60dgumeftiraWbeiWnierlgWfram.    Gerist0slandaWiliaWmillirkjasamningisemkveWurumtollalkkanireWaaWratilhliWrun r fyrirslenskartflutningsvrurviWtollafgreiWsluviWkomandilandieWalndumskaltoll e= stj;riaWbeiWnitflytjendaveitaupplUsingarumskilyrWitollfrWinda,YarmeWaltgfuupp 0 runasannanao.fl.    EftflytjandiframleiWsluvaraerannarenframleiWandiYeirraskalaukupprunavottorWs  tflytjandaliggjafyriryfirlUsingframleiWandasemstaWfestiaWframleiWsluvrurnaruppfylli i skilyrWiumfrWindameWferWsamkvmtfrverslunar-eWamillirkjasamningisem0slander \4 aWiliaW. '   llskjlogvottorWumupprunavru,tollendurgreiWslurafYeimo.fl.skv.1.og3.mgr.  skuluveraaWformiogfrgangieinsogkveWiWerafrWherra.    N;skaraWildarrkiaWmillirkjasamningiskv.1.og3.mgr.aWsannreynasannleiksgildi `  skjalaeWavottorWaumuppruna,tollendurgreiWsluro.fl.vegnatfluttravaratilviWkomandi S+! landaeWanauWsynlegttelstafWrumstWumaWframkvmaslkaranns;knogeruYat " vinnurekandiogaWrir,semhluteigaaWmli,skyldirtilaWltatollyfirvalditupplUsingar # umatriWisemYUWinguhafafyrirranns;kninaoggeturtollyfirvaldeftiratvikumltiWrann  $ sakaatvinnuhsnWi,reikningshaldogbrfaviWskiptinefndraaWila. !W%   RWherrageturmeWnnarkveWnumskilyrWumlggiltinnlendsamtktilaWgefat J""& byrgWarskjlogbyrgjastgagnvartyfirvldumWrumrkjumgreiWslugjaldaafvrumsem #' #egggtfluttareruhWantiltmabundinnanotaeWatilumflutningsYvrkiYegarumeraWrWat #( flutningsvrursemltasrstakrimeWferWsamkvmtmillirkjasamningisem0slanderaWiliaW.#ggeg_ $ )   RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumframkvmd v%N!* Yessarargreinar. A&"+    '",   X&   XI.KAFLI (  Tollgsla.   146.gr.  Tollgsluvald. a Y  '(f0tollgsluvaldifelstheimildtilYessaWbeitarrWumsamkvmtYessumkaflatilYess T, aWtryggjaaWfariWseftirYeimlgumogstj;rnvaldsfyrirmlumsemtollstj;rarberabyrgW  aWframfylgja.    147.gr.  X Handhafartollgsluvalds. K #  a  Tollstj;rar,lglrWirfulltrarYeirraogtollverWirfarameWtollgsluvaldsamkvmtlg    umYessum.      FjrmlarWherraerheimiltundantekningartilvikumaWfelaWrumstarfsmnnumtoll   stj;ratollgsluvaldtmabundiWtilaWsinnasrstkumverkefnum. wO    LgreglumennfarameWtollgsluvaldYegarYeirannasteWaaWstoWaviWtollgslu. B    SkipshafnirvarWskipafarameWtollgsluvaldYegarYrannasteWaaWstoWaviWtollgslu.      & a XeirsemkvaddirerutollgslunnitilaWstoWarlgumsamkvmtfarameWtollgsluvald   meWanYeirgegnastarfinu. {  'a|  0 @ Skyldurtollgsluogframkvmdtollgslustarfa.  9 0 @ 148.gr.  0 @ Almennarreglur.  F  HandhfumtollgsluvaldsberaWsUnarveknistarfiogkunnaglggskilskyldum r snumogYeirribyrgWsemstarfinufylgir. e=   HandhfumtollgsluvaldsberaWrkjastarfasinnafkostgfniogsamviskusemiog 0 valltgtafyllstuhlutlgniogrttsUni.XeirskulugtaYessaWmnnumverWiekkigert  tj;n,;hagrWieWamiskiframaren;hjkvmilegtereftirYvsemstendur.EkkimegaYeir  beitasakaWanmannharWrWiframyfirYaWsemlgheimilaognauWsynlegtertilYessaW i vinnabugm;tYr;ahansgegnlgmtumaWgerWumnannanhttbeitahann;lgmtri \4 YvingunorWieWaverki,svosemmeWh;tunum. '   149.gr.  EinkennitollvarWa. `    ViWframkvmdstarfasinnaskulutollverWiraWjafnaWiveraeinkennisklddirogvallt S+! berasrogsUnaefmeWYarfeinkennismerkisemberskjaldarmerkirkisinsogletrunina " ?Tollmerki0slands auknafnsYeirraogstWu,samtmynd. #   RWherraseturnnarireglurumeinkennisfatnaWogskilrkitollvarWameWreglugerW.  $   150.gr. J""& Frjlsog;hindraWuraWgangurtollgslu. #'   TollgsluerheimilumferWhvarvetnaumstrendurlandsinsogmeWframYeim,umhafnar #( svWiogflugvelli. $ )   1& , 51.gr. A&"+ Valdbeiting.  '",   HandhfumtollgsluvaldserheimiltaWbeitavaldiviWframkvmdskyldustarfasinna. '#- Aldrei',A& megaYeirY;gangalengrabeitinguvaldsenYrferhverjusinni. (z$.   HandhfumtollgsluvaldserheimiltefbrUnanauWsynbertilaWnotahandjrnoggas ( vopnviWskyldustrf.RWherraskalaWhfWusamrWiviWd;msmlarWherrasetjareglurum  hvaWatollvrWumverWiheimilaWaWberaogbeitaslkumbnaWi,umnotkunhansogYjlfun  tollvarWa. a   152.gr.  HeimildtilaWfelalgregluoglandhelgisgslutollgslustrf.  &  FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskulilg   reglumenngegnatollgslustrfumjafnframtWrumlggslustrfum.  X   Tollstj;rigeturfaliWstarfsmnnumLandhelgisgslu0slandsaWannasttollgslu. K #    153.gr.    HeimildtilaWfelatollvrWumlggslustrf.      FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskulitoll wO  verWirgegnalggslustrfumjafnframtWrumtollgslustrfum. B    Handtaka,leitoghaldmunum.    154.gr. {  Handtaka. nF   HandhfumtollgsluvaldserheimiltaWhandtakamannsemstaWinneraWeWagrunaWur 9 erumbrotgegnlgumYessumogyfirheyraeWafhannlgreglunnihendur.    155.gr. r Leitfrumogfarartkjum. e=   TollgsluerheimiltaWleitaallsstaWarfrumsemerutollsvWirkisins.Einniger 0 heimiltaWleitafarartkjumsemerueWakomafrfermingar-ogaffermingarstWumskipa  ogflugfara,svoogWrumYeimstWumYarsem;tollafgreiddarvrurerueWahafaveriW  geymdar.TollgsluerennfremurheimiltaWleitallumfarartkjumsemhnhefurrk i studdangrunumaWflytji;lglegainnfluttarvrur. \4   156.gr.  SkoWunogranns;knvrumsemfluttarerutillandsins.    TollgsluerheimiltaWskoWaogrannsakaallarvrursemfluttarerutillandsins,hvort `  semumeraWrWavrurfarmskr,p;stflutning,farYegaflutningeWaannaW.HeimilteraW S+! krefjastYessaWvrurnarsufluttarhsakynnitollstj;raeWaannan&  tiltekinnstaWYarsem " tolleftirlitferframogYe'imframvsaWYartilskoWunar. # & ,   TollgsluerheimiltaWtakafarangurfarYegaoghafnarsnarvrslurtilskoWunarsWar.  $ GeturviWkomandikrafistYessaWfarangurinnverWiinnsiglaWurYartilskoWunferfram.Skal !W% hlutaWeigandigefinnkosturaWveraviWstaddurskoWunina.Enn_fremur_Ԁskalhonumltin J""& ', Stfullngjandikvittunefhann;skarYess. #'   &  157.gr. $ ) Leit'$ngeymslustWumfyrir;tollafgreiddarvrur. v%N!* b  Tollgslaskalhafafrjlsanog;hindraWanaWgangtileftirlitsogranns;knar;tollaf A&"+ greiddumvrumsemgeymdarerugeymslusvWumskv.69.gr.,svoogaWWrumhsum  '", ogstWumYarsem;tollafgreiddarvrurerugeymdareWahafaveriWgeymdar.Ennfremur '#- ertollgsluheimillaWganguraWatvinnuhsnWieftlamaWYarsugeymdarvrursem (z$. ekkihafafengiWlglegatollmeWferW. (   158.gr.  Hsleitframhaldiafbeinnieftirfr. a ?  TollgsluerheimiltaWveitaYeimmnnumeftirfrsemskj;tasrundaneWagrunaWireru T, umaWhafaskotiWsrundantolleftirlitimeWinnfluttarvrur.Framkvmamleithsum  YegarumbeinaeftirfreraWrWaogbiWeftirrskurWid;maraveldurhttusakarspjllum.    159.gr.  X Leitmnnum. K #  >  TollgsluerheimiltaWleitamnnumsemerufarartkjum,hsumeWasvWumeWa    leiWfrfarartkjum,frum,hsumeWasvWumYarsemtollvrWumerheimilranns;kn    ogskoWunvrum.   & ,   LeitmannimaWeinsframkvmasamkvmtskipunWstatollvarWarsemerviWstaddur wO  YegarleitarinnarerYrf.Skalframkvmahanaafsvomikillitillitssemisemunnterogm B  hnaldreiverWavWtkariennauWsynlegtervegnatolleftirlitsins.    ',w  SsemleitaskalskaleigarttYvaWkveWiWvitnistilkvatttilaWveraviWstattYegar   leitferframefYesserkostur.BertollverWiaWbendasakborningi;tvrttYennanrtt. {    Nkvmleitmanniskalframkvmdafpers;nuafsamakyni. nF   160.gr.  Leit;lgrWaeinstaklingum.    EffyrirhuguWerleiteinstaklingisemer;lgrWavegnaaldursskalYYegarhafasam r bandviWforsjraWilahansogfulltrabarnaverndarnefndar,YvumdmiYarsemleitskal e= farafram,oggefaYeimkostaWkomastaWinnntafarogveraviWstaddirYegarleitfer 0 fram.    EffyrirhuguWerleiteinstaklingisemer;lgrWaafWrumstWumengreinir1.mgr.  skalYYegargeralgrWamanniviWvartoggefahonumkostaWkomastaWinnntafarog i veraviWstaddurYegarleitferfram. \4   161.gr.  Haldmunum.    TollgslaskalleggjahaldmunieftlamaWYeirhafisnnunargildiopinberumli, `  efYeirrahefurveriWaflaWrefsiverWanhtteWaeftlamaWYeirkunniaWverWagerWirupp S+! tkir,vegnabrotalgumYessumeWaWrumlgum. "   162.gr.  $   HafiferWamaWureWafarmaWurmeWferWishrrifjrhWreiWufensemnemur15.000 !W% evrum,miWaWviWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni,meWferWisviW J""& komutillandsinseWabrottfrfrlandinuerhandhfumtollgsluvaldsheimiltaWleggjahald #' fjrmuninaefgrunurleikurumaWYeirverWinotaWirviWframkvmdbrotsgegnrefsi #( kvWumalmennrahegningarlaga. $ )   Tollstj;riskalYegartilkynnaviWkomandilgreglustj;raumhaldlagninguskv.1.mgr.sem v%N!* tekurkvrWunumframhaldmlsins. A&"+   163.gr. '#- MlsmeWferWarreglurlagaummeWferWopinberramla. (z$.   Umleit,haldmunum,handtkuogaWramlsmeWferWgildakvWilagaummeWferW ( opinberramlanemaWruvsiskveWiWumYessumkafla.    Umranns;kn,yfirheyrslugrunaWramannaogskUrslutkurgildakvWi191.!193.gr.  lagaYessara. a   InnsigliogaWrartakmarkanir.   164.gr.  Innsigli.   4  HeimilteraWinnsiglaeWasetjalsingartollgslufyrirfarmrUmiogvistageymslurfara  X ogfarartkja,vrugeymslureWaaWrastaWiYarsem;tollafgreiddarvrurerugeymdar.Enn K #  fremurerheimiltaWinnsiglaeWaauWkenna;tollafgreiddarvrusendingarmeWangeymslu    eWaflutningistendur.Skylterstj;rnendumfaraogfarartkjaogforstWumnnumvru    geymslnaaWveitatollgsluaWstoWviWinnsiglunoglokun,svoogaWvekjaathyglitollgslu   YeimstWumYarseminnsigluneWalsingkemurekkiaWhaldi. wO    Tollstj;rinnReykjavkkveWurgerWinnsiglaogseturreglurumnotkunYeirra. B    VerWilsingueWainnsiglunekkiviWkomiWgeturtollstj;rikrafistYessaWvarslavaranna    eWaflutningurfariframundirtolleftirlitikostnaWvrsluhafaeWafarmflytjanda.     InnsiglioglsingartollgslumenginnnematollvrWurrjfainnantollsvWisrkisins {  eWafarieWafarartkileiWmillistaWatollsvWinu. nF   165.gr.  FareinangraW.    TollgslageturkvaWaffarsemkomiWerhfneWaflugvll,svoogbannaWumferW r svWumYarsemfermingeWaaffermingvruferframeWafarYegarfaraumleiWtileWafr e= fariutanlandsferWum.TollgslageturkveWiWaWfarYegareWaaWrirmegieinungisfarafr 0 borWieWastgaumborWkveWnumstaWeWakveWnumtma.Einniggeturtollgsla  kveWiW,samrWiviWhafnar-eWaflugvallaryfirvld,aWfermingeWaaffermingfarsskuli  faraframtilteknumstaWsemhentugasturYykirtileftirlitshverjusinni. i   SkyldatilaWaWstoWatollgsluoghlUWafyrirmlum.  ' 166.gr.  SkyldatilaWaWstoWatollgslu.  \  EfnauWsynbertilgeturtollgslakvattsrtilaWstoWarhvernfulltWamann.MaWurer `  skyldurtilaWhlUWakvaWningutollgsluefhanngeturveittaWstoWnYessaWstofnalfi,heil S+! brigWi,velferWeWaverulegumhagsmunumsjlfssneWannustuvandamannahttu. "   XeirsemkvaddirerutollgslutilaWstoWarskv.1.mgr.farameWtollgsluvaldmeWanYeir # gegnastarfinuognj;tasmuverndarogtollverWir.  $   16&  7.gr. J""& Skylda'J"tilaWaWstoWaviWtollskoWun. #'   Innflytjendumogvrsluhfum;tollafgreiddrarvruerskyltaWaWstoWaviWtollskoWun #( meWYvaWframvsavruaWbeiWnitollgslu,opnatskurogaWrarumbWir,takauppr $ ) Yeim,lokaYeimafturaWskoWunlokinniogveitaallaYaWstoWogupplUsingarsemleitaWer v%N!* eftir.SinniinnflytjandieWavrsluhafiekkiskyldusinnitilaWaWstoWaviWtollskoWunertoll A&"+ stj;raheimiltaWfelatollvrWumeWaWrumstarfsmnnumtollstj;raaWvinnaverkiWeWarWa  '", menntilstarfsinsoginnheimtahjinnflytjandaeWavrsluhafaY;knunernemurkostnaWi. '#-   Stj;rnendumfarartkjaerskyltaWstWvaYauYegartollvrWurgefurumYaWmerki. (z$.   Stj;rnendumfaraogfarartkjaerskyltaWveitatollgsluallaYaWstoWogupplUsingar ( semleitaWereftir.XeimereinnigskyltaWfaraeftirfyrirmlumtollgslusemltaaWYvaW  tryggjaeftirlitmeWferminguogaffermingu.    168.gr. T, BannviWaWtlmatollgslustrfumsnum.  I  EnginnmneinnhtttlmaYvaWmaWurgegnitollgslustrfumeWa;hlUWnastfyrir  mlumsemtollgslangefurYvskyniaWvinnaaWframkvmdlagaYessara.     &  XXII.KAFLI K #   RefsibyrgW,viWurlgogmlsmeWferW.    RefsibyrgWogrefsingar.     169.gr.     RefsaskalfyrirYaubrotlgunumerfallaundirverknaWarlUsingarkvWakafla'K ԀYess wO  um.TilrauntilbrotaoghlutdeildbrotumerrefsiverWeftirYvsemsegirIII.kaflaalmennra B  hegningarlaga.      BrotinvarWarefsinguefYaueruframinafsetningieWagleysi,nemaannaWssrstak   legatekiWfram. {    GeramlgaWilafsekt,einumsreWasamteinstaklingumhonumtengdum,eftirYv nF semnnarerkveWiWumeinstkumkvWumkaflans.SamagildirumgreiWslubyrgWlg 9 aWilasektsemfyrirsvarsmannihanseWaWrumstarfsmnnumkannaWveragerW.    @ 170.gr. r   XaWer;lglegurinnflutningur,semvarWarsektumeWafangelsialltaWtveimurrum,ef e= varaerflutttillandsinsfrtlndumeWafrtollfrjlsusvWinYessaWtollyfirvldums 0 gerWgreinfyrirhennisamkvmtfyrirmlumlagaYessara.SamagildirefvaraerfjarlgW  rgeymslufyrir;tollafgreiddarvrureWatekintilnotkunarnheimildartollyfirvalda.    XaWtelstennfremur;lglegurinnflutningur,ervarWarsmurefsingu,ef&  ;tollafgreidd i varasemflutthefurveriW'umborWfartiltflutningseWavarasemtflutningurhefurveriW \4 leyfWurgegnlkkuneWaniWurfellingutollieWaWrumgjldumernheimildartollyfir ' valdafluttafturrfarinueWaannanhttskotiWundantflutningi.    VerWieigandivrunnarekkifundinnskalrefsastj;rnandafarsinsfyrirsaknmtbroteWa  byrgWaraWilafarsins,lgaWilaeWaeinstaklingi,;hWYvhvortbrotiWmegirekjatilsaknms `  verknaWarstarfsmannsbyrgWaraWilanseWabyrgWaraWilanssjlfsefhann&  ereinstaklingur. S+! byrgWaraWilafarsinsve'S rWureingngugerWsekt. "   XaWvarWarsektumefstj;rnendureW& a aaWriryfirmenngeraekkiYaWsemYeirravaldi # stendurtilYessaWkomavegfyrir;lgleganinnflutningmeWfrumYeirraeWavanrkja  $ nauWsynlegteftirlit'av Yvskyni. !W% @ 171.gr. #'   HversemselureWaafhendir,kaupireWaveitirviWtkuvru,Y;tthannvitieWamegivita #( aWhns;lglegainnflutt,skalstasektumeWafangelsialltaWtveimurrum. $ )   MeWferWvinningsafbrotumgegnlgumYessumerrefsiverWeftirYvsemsegir264. v%N!* gr.almennrahegningarlaga. A&"+ @ 172.gr. '#-   HversemveitirrangareWavillandiupplUsingarumtegund,magneWaverWmtivrueWa (z$. vanrkiraWleggjaframtilskilinggnsamkvmtlgumYessumvegnainnflutningsvruskal ( stasektumsemaWlgmarkinematvfldumenaWhmarkitfldumaWflutningsgjldum  afYvtollverWisemdregiWvarundanlagninguaWflutningsgjalda.lagtollognnuraW  flutningsgjldskv.86.gr.dregstfrsektarfjrhW. a   HversemveitirrangareWavillandiupplUsingarumtegund,magneWaverWmtivrueWa T, vanrkiraWleggjaframtilskilinggnsamkvmtlgumYessumvegnatflutningsvruskal  stasektum.  & ,   TollmiWlarisemaWstoWarviWrangaeWavillandiskUrslugjfeWaveitirrangareWavillandi   upplUsingarviWtollskUrslugerWvegnainn-eWatflutnings,beiWnirumtollafgreiWsluvrueWa  X viWgreiWsluaWflutningsgjaldaskalstarefsinguskv.1.mgr. K #  ',   Hafibrotgegn1.eWa3.mgr.veriWframiWafsetningivarWarYaWauksektafangelsiallt    aWsexrumefbrotiWertrekaWeWamiklarsakiraWWruleyti.    @ 173.gr. wO    XaWvarWarsektumeWafangelsialltaWtveimurrum,efsakirerumiklar,aWltateWa B  valdaYvaWltinsutskjleWavottorWsemerurngmikilvgumatriWumumuppruna    tflutningsvrueWannuratriWiumhanasemeigaaWtryggjaaWvarannj;tifrWindaviWinn   flutningannaWrkieWateljisthftilsvWistollmeWferWarYarvegnamillirkjasamninga. {    NhefurrWherraveitteinstaklingi,flagieWastofnunleyfitilaWgefatskjlYauog nF vottorWsemnefnderu1.mgr.,enekkiverWursannaWhverhafiundirritaWYau,ogmY 9 geraviWkomandileyfishafasektefhannereinstaklinguroghefurekkisUntngilegavarkrni  ummeWferWeWavrsluskjalanna.SamagildirumforsvarsmannlgaWilaeflgaWilinner  leyfishafi. r   EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWirak e= iWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrirlg 0 aWilanneWahannhafinotiWhagnaWarafbrotinu.  @ 174.gr. i   SsemrUfureWafjarlgirtollinnsiglieWannurtolleinkenniskalstasektumeWafang \4 elsialltaWsexmnuWum.Smurefsinguskalsstasem;lgmtanhttaflarsraWgangs ' aWvrumsemeruundirtollinnsiglinYessaWrjfainnsigliWeWafjarlgjaYaW.    SlseWainnsiglitollgslunnarrofiWeWafjarlgt,nYess&  ԀaWssekifinnist,skalvrslu  hafivrunnar'deWaannarbyrgWarmaWurhennarstasektumefkennamvanrksluhanseWa `  starfsf;lkshansumbrotiW.SamagildirefvrsluhafihefurltiWundirhfuWleggjastaWtil S+! kynnatollyfirvldumumbrotiWstraxoghannvarWYessvareWahefurvanrktaWgeranauW " synlegarrWstafanirtilvarnarYvaWhininnsiglaWavarayrWifjarlgWeWastandihennar # breytt.  $ @ 175.gr. J""&   XaWvarWarsektumeWafangelsialltaWtveimurrumaWseljaeWaltaannanhttafhendi #' vrusemflutthefurveriWtollfrjlsttillandsinssamkvmtlgumnr.110/1951,umlagagildi #( varnarsamningsmilli0slandsogBandarkjannaogumrttarstWuliWsBandarkjannaog $ ) eignirYess,efviWtakandinUturekkitollfrWindasamkvmtYeimlgum. v%N!*   SmurefsinguvarWaraWtakaviWslkumvrum,svoogaWtakaaWsraWseljaYrvrur, A&"+ endaliggiekkifyrir,erviWskiptinfarafram,fullarsannanirfyrirYvaWaWflutningsgjldhafi  '", veriWgreiddafvrunumogWruminnflutningsskilyrWumfullngt. '#-   SmurefsinguvarWarYaWennfremuraWflytjaeWareynaaWflytjavrurtafsamnings (z$. svWumsamkvmtvarnarsamningi0slandsogBandarkjaNorWur-Amerkusemfluttarhafa ( veriWinntollfrjlst.SvaranfluttfarartkiogverWieigandihennarekkifundinnberstj;rn  andifarartkisinsbyrgWbrotinuefhannhefursUntafsrgleysiviWvruflutninginn.  @ & , 176.gr. T,   XaWvarWarsektumeWafangelsialltaWtveimurrum,efmiklarsakireru,hafimaWurmis  notaWleyfi,vilnanireWatollfrWindisemhonumhafaveriWveittsamkvmtheimild7.eWa  8.gr.eWaWrumreglumsettumsamkvmtlgumYessum.',Te%     EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWur  X rakiWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrir K #  lgaWilanneWahannhafinotiWhagnaWarafbrotinu.    @ 177.gr.     XaWvarWarstj;rnanda,eigandaeWaumrWamannfarssektumeWafangelsialltaWtveimur wO  rumeftilskilinskjlogskilrkifylgjaekkifari,ekkiergerWYargreinfyrirllumvrumsvo B  semskyltereWaskjlineruekkigerWeinsogfyrirermltlgumYessumeWaWrumregl    umsettumsamkvmtYeim,eWavanrkteraWafhendaYautollgslumanni.     SmurefsinguvarWarYaWstj;rnandafarsefviWkomuYessfrtlndumerueigigefnar {  upp,eigifinnastfarinueWaekkierannanhttgerWviWhltandigreinfyrirvrumsem nF samkvmtskUrslumtollyfirvaldaviWkomustaWfarsinserlendishafaveriWteknarumborW 9 fariWYarogstj;rnandiYessvissieWamttivitaum.SamagildirumbirgWirsemsamkvmt  innsiglisskrhafaveriWgeymdarmeWalinnsiglisbirgWafarsins,endasumaWrWaverulegt  magnumframnauWsynlegarogeWlilegarbirgWirYess.SmurefsinguskuluogYeirafhfn r farsinsstasemundirritaWhafam;ttkuskilrkieWainnsiglisskryfirslkanvarning. e=   EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYv& a hvortbrotiWverWi 0 rakiWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrir  lgaWilanneWahan'a0[.nhafinotiWhagnaWarafYv.  @$  \4 @ 178.gr. (   XaWvarWarsektumeWafangelsialltaWtveimurrumefstj;rnandifarartkiseWaaf  greiWslumaWurvrugeymsluafhendir;tollafgreiddavrunleyfistollstj;ra.Smurefsingu  varWarYaWaWveitaviWtkuvrusemer;lglegaafhent. a @ 179.gr.    XaWvarWarsektumeWafangelsialltaWtveimurrumaWgefa,seljaeWaafhendaannan  htttilbrottflutningsrfariforWa,aWramunieWavrusemheimilteraWhafatollfrjlsafari   nemaaWflutningsgjldhafiWurveriWgreiddogWrumfyrirmlumlagauminnflutning  X fullngt. K #  @ 180.gr.      EfmaWurtlmartollvrWumYvaWsinnaskyldustrfumsnumviWtollgslueWa;hlUWn   astfyrirmlumsemtollverWirgefaviWframkvmdtollgslustarfavarWarYaWsektumnema wO  brotiWvarWiYyngrirefsingusamkvmtalmennumhegningarlgum. B    nnurviWurlg.    181.gr. {  4  HeimilteraWgeraupptkavrusemflutthefurveriW;lglegatillandsinsfrtlndum nF eWafrtollfrjlsusvWi,eWaannanhttfariWmeWvrunaandstttkvWumYessakafla, 9 ;hWYvhvereigandivrunnarerogntillitstileignarhaftasemhennihvla,nemavrslu  hafivrunnarhafikomistyfirhanasaknmanhtt.    NYykirekkistWatilaWgeravruupptkaeWaupptkuverWurekkiviWkomiWoger r YheimiltaWgeraupptkthjskunautandvirWivrunnarauktollaogannarragjaldaaf e= henni. 0   VerWiekkiupplUsthverhinnsekierskalvaranaWliWnum30dgumfrYvaWhnvar  fluttinneWafannstverWaeignrkissj;Wsnd;mseWarskurWar.    EignaupptkuerheimiltaWbeitaY;ttrefsibyrgWverWiekkikomiWfram. i @ 182.gr. '   Efumst;rfelltbroteraWrWaeWasakireruaWWruleytimiklarerheimiltaWgeraupptk  farartkisemnotuWhafaveriWtilYessaWfremjabrot.UpptakaerheimilY;ttskunauturs  annareneigandifarartkisefsannaWYykiraWeigandinnhafivitaWeWamttvitahvaWa `  skyninotattifarartkiW.0staWfarartkismgeraandvirWiYessupptkt. S+! @ 183.gr. #   FarartkisemnotaWhefurveriWeWareynthefurveriWaWnotatilYessaWflytjavrur;lg  $ legatillandsinseWatilflutningsslkumvrumtollsvWirkisinsskalveraaWveWitil !W% tryggingargjldum,sektumogkostnaWisemstj;rnandafarartkis,hfneWaWrumstarfs J""& mnnumYessverWurgertaWgreiWa,ogmkyrrsetjaYaWogseljaviWnauWungarslutillkn #' ingarframangreindumgjldumogkostnaWinundangenginnaraWfarargerWareWaskorunar #( tileigandaogmeWYeimhttisemsegir128.gr. $ )   EigiskunauturlgheimilieWaeignirhrlandiskalY;jafnanreyndaWfrhjhonum v%N!* WurengengiWeraWveWinu,eneigiraskarYaWrttitilkyrrsetningarskv.1.mgr. A&"+ @ 1&  84.gr. '#-   Heimilt''?eraWsviptamannrttindumskv.68.gr.almennrahegningarlagasemsekurhefur (z$. gerstumst;rfellteWatrekaWbrotkvWumYessakafla. (   NhefurmaWurWlaststarfsleyfisamkvmtlgumYessumtilYessaWveratollmiWlari,  rekageymslusvWifyrir;tollafgreiddarvrureWatilaWstundannursambrilegstrf,og  mYsviptahannleyfinuefhannhefurbrotiWgegnrefsikvWumYessakaflaeWameW a WrumhttisUntst;rfelldavanrkslustarfisnu.UmtmalengdsviptingarogendurskoWun T, kvrWunarfereftirkvWum68.gr.og68.gr.aalmennrahegningarlaga.    Ranns;kn,mlsmeWferWogfyrning.    185.gr.  X -C  Tollstj;rarannastranns;knbrotagegnrefsikvWumYessakaflaaWsvomikluleytisem K #  slkranns;knerekkihndumlgreglu.SkuluYeirhvenrsemYessgeristYrfhefjarann    s;kntafrkstuddumgruneWavitneskjuumrefsivertbrot.Hafitollstj;riutanReykjavkur    rkstuddangrunumaWst;rfelltbrotgegnlgunumhafiveriWframiWskalhannYegartil   kynnaYaWtiltollstj;ransReykjavksemveitirYaWstoWviWranns;kninaerYurfaYykir. wO    LgregluerskyltaWveitatollstj;ranauWsynlegaaWstoWYguranns;knarmeWYvaW B  framanntilskUrslugjafarhjtollstj;raefhannhefuraWforfallalausuekkisinntkvaWningu    Yessefnis.     Umheimildirtollgslutilvaldbeitingar,handtku,leitar,haldlagningaroginnsiglunar {  gildakvWi151.gr.og154.!163.gr. nF   Umranns;kn,yfirheyrslugrunaWramannaogaWrarskUrslutkurferaWWruleytieftir 9 kvWumlagaummeWferWopinberramla.  @ 186.gr. r   EftlaWbrotgegnrefsikvWumYessakaflavarWareinnigviWalmennhegningarlgeWa e= nnursrrefsilgeWatengistbrotumgegnalmennumhegningarlgumeWaWrumsrrefsi 0 lgum,YarmeWallgumumvana-ogfkniefni,skaltollstj;riYegartilkynnaYaWviWkom  andilgreglustj;rasemtekurkvrWunumframhaldranns;knarinnar.    BeiWnierlendratollyfirvaldaumaWstoWviWranns;knmlasemhlutaWeigandiyfirvld i annastskalsendatiltollstj;ransReykjavk.Teljitollstj;rinnReykjavkaWslenskumtoll \4 yfirvldumberisamkvmtalYj;WlegumskuldbindingumaWveitaumbeWnaaWstoWannast ' hannranns;knmlsinsnemaranns;knYessheyriundirlgreglusamkvmtYessarigrein.    Tollstj;raberaWhafasamvinnuviWlgregluogkruvaldumranns;knmlaYegartilefni  ertilYesseWaeftirYver;skaWafhlfulgreglustj;ra.samahttberlgreglustj;raaW `  hafasamvinnuviWtollyfirvldumranns;knmlaefsrstaklegareynirsrYekkingutoll S+! gslueWaalYj;Wlegarskuldbindingar0slandstollamlum.HeimilteraWkveWannarum " samskiptinmeWreglugerW. # @ 187.gr. !W%   Umsaks;knogmlsmeWferWvegnabrotagegnrefsikvWumYessakaflaskalfariWaW J""& httiopinberramla. #'   Tollstj;raerY;heimiltaWkveWasektfyrir;lgleganinnflutningeWa&  nnurbrotgegn #( kvWumY'#PessakaflaefbroterskUlaustsannaWogtlamaWYaWvarWiekkihrrisekten $ ) 300.000kr.,endajtistskunauturundirYkvrWunoggreiWisektinaYegarstaW.ViWslka v%N!* sektarkvrWunskalgreinab;kun,skUrtogstuttlega,frYvbrotisemumeraWtefla,refsi A&"+ kvWisemYaWvarWarviWogtrekunarverkunsWaribrot,efYveraWskipta.NhefurskU  '", laustsannaWbroteinnigupptkueignarfrmeWsroggeturtollstj;riundirYvskilorWier '#- nvarsagteWa4.mgr.181.gr.kveWiWeignaupptku,endafariverWmtiYesssemgera (z$. upptkteigiframr300.000kr. (   SektiralltaW300.000kr.fyrirhelstubrotlgumYessumogreglumsettumsamkvmt  YeimskulukveWnarreglugerWsemrWherraseturaWfengnumtillgumrkissaks;knara.  0reglugerWinniskaltilgreinttilhvaWategundabrotahntekuroghvaWasektognnurviWur a lgskulikomafyrirhverjategundbrots.HeimilteraWvkjafrkvWumreglugerWarinnar T, efveigamikilrkmlameWYv.    XegarkvrWunertekinumsektvegnabrotatveimureWafleirikvWumlagaYessara  eWareglnasettrasamkvmtYeimskalsektinverasamtalasektavegnahversbrotsumsig,   endarmistrefsingininnansektarmarkaalmennrahegningarlaga.  X   SektirogeignaupptakasamkvmtYessarigreinskulukveWnaraftollstj;ra,lglrWum K #  fulltrahanseWatollvrWum.X;skuluskulusektirogeignaupptakasamkvmtYessarigrein    kveWnaraftollstj;raeWalglrWumfulltrahansefmlvarWarbrotsemekkiertilgreint    reglugerWrWherra,sbr.3.mgr.     Sendaskalrkissaks;knaraskrummlsemlokiWerskv.2.mgr.eftirYeimreglumsem wO  d;msmlarWherrasetur,enm.a.skulukvWi19.og115.gr.laganr.19/1991,ummeWferW B  opinberramla,gildaumfrslusakaskrogleiWbeiningurkissaks;knaraumsektarfjrhW    fyrirhverjategundbrota.     Ntelursaks;knariaWsaklausmaWurhafiveriWltinnundirgangastgreiWslusektareWa {  maWurhafiranglegaveriWltinnstaupptkueignar,sbr.2.mgr.,eWaveriWltinngangast nF undirfjarstWmlalokaWWruleytieWamlsemlokiWersamkvmtsamakvWihefWitt 9 aWganga& a tild;msoggeturhannYboriWmliWundird;maratil;nUtingarkvrWuntoll  yfirvalda.  'a\@ 188.gr. e=   SektirfyrirbrotrefsikvWumYessakaflaogandvirWiupptkrarvruskulurenna 0 rkissj;W.  @ 189.gr. i   SksamkvmtkvWumYessakaflafyrnistfimmrummiWaWviWupphafranns;knar \4 vegumtollstj;raeWalgreglustj;raendaverWiekki;eWlilegartafirranns;knmlseWa ' kvrWunrefsingar.UmupphafogstWvunfyrningarfrestsferaWWruleytieftirkvWum  82.gr.almennrahegningarlaga.    XXIII.KAFLI S+!  TmiskvWi.  " 190.gr. # Xagnarskylda.  $ `  Starfsmnnumtollstj;raberYagnarskyldaumYauatviksemYeimverWakunnstarfisnu !W% eWavegnastarfssnsogleyntskulufaravegnalgmtraalmanna-ogeinkahagsmuna.Tekur J""& YettatilupplUsingaumeinkahagimannasemeWlilegteraWleyntfari,upplUsingaumviW #' skiptieinstakramannaogfyrirtkja,Y.m.t.hverskonarvitneskjasemrWamafsamritum #( afslu-ogvrureikningumsemtollyfirvldhaldaeftir.EinnigtekurYagnarskyldatilupp $ ) lUsingaervarWastarfshttitollstj;ra,Y.m.t.fyrirhugaWatollranns;knog&  annarraupplUsinga v%N!* semleyntskulufaras'v%camkvmtlgum,starfsreglumtollstj;raeWaeWlimls. A&"+   XagnarskyldanhelstY;ltiWsafstarfi.  '", @ 191.gr. (z$.   SamYykkiAlYj;WatollastofnuninbreytingartollnafnaskrstofnunarinnareWaskUringum ( viWtollnafnaskrna,rskurWieWagefittlkunumtollflokkuneWanUjasamrmdatollnafna  skrsemhefurfrmeWsrbreyttaflokkunvrumtollskrerrWherraheimiltaWgera  nauWsynlegarbreytingartollskrnni,m.a.meWYvaWfellaniWur,breytaeWatakauppnU a tollskrrnmer.RWherraerjafnframtheimiltaWfellaniWureWatakauppnUtollskrrnmer T, efYessgeristYrf,t.d.tilaWaflameginauWsynlegraupplUsingatilhagskUrslugerWar.  Ѐ  Breytingartollskrskv.1.mgr.skulubirtarA-deildStj;rnartWindaoghafaekkiaftur  virktgildi.BreytingarnarskuluekkihafahriftollaeinsogYeirhafaveriWkveWnirtoll   skr,gjldeWagjaldfrelsi,heimildir,takmarkanirogannaWsemkveWiWerumWrum  X lgum. K #  Ѐ  RWherraerheimiltaWsameinaeitttollskrrnmervrursemkomatillandsinseWafara    frlandinumeWhraWsendingumeWap;stsendingumeinunmeriogeruaWtollverWmti    25.000kr.eWaminna.SlkbreytingskalY;ekkihafahriffjrhWtollsafviWkomandi   vrum. wO  @ 192.gr.      RWherraseturreglurumalmennantollafgreiWslutma.Tollstj;rigeturheimilaWaWaf   greiWslafariframWrumtmum,endagreiWiviWkomandiYannkostnaWsemafYvleiWir. {    @ 193.gr. 9   RWherraseturreglurumskiltollstj;raupplUsingumtilHagstofu0slandsraWflutnings-  eWatflutningsskjlumogWrumggnum,aWhfWusamrWiviWHagstofu0slands.  @ 194.gr. e=   RWherraskalhrindaframkvmdkvWumfrverslunar-ogmillirkjasamningumsem 0 0slanderaWiliaW,svoogb;kunumogviWaukumviWslkasamningasemteljast;aWskiljan  legurhlutiYeirra.    RWherragetursamiWviWnnurrkiumsamstarfsviWitollmla,m.a.tilaWsamrmaog i einfaldatollmeWferWvegnagagnkvmraupplUsingaskiptaoginnheimtuvangreiddragjalda \4 ogtilaWvinnagegn;lgleguminnflutningiogtflutningi. ' @ 195.gr.    RWherraseturmeWreglugerWeWaWrumfyrirmlumnnarikvWiumframkvmdlaga `  Yessara. S+! @ 196.gr. #   kvWilagaYessaraumflokkunvara,lagningu,innheimtu,lgveW,tilhgunb;khalds,  $ aWflutnings-ogtflutningsskUrslurognnurskjl,eftirlit,stWvuntollafgreiWslu,viWurlg, !W% sektir,refsingarogaWraframkvmdvarWanditollskulugildaeftirYvsemviWgeturttum J""& aWflutningsgjldogtflutningsgjldsemkveWinerusamkvmtWrumlgum,nemaannaW #' sYarkveWiW. #(   XXIV.KAFLI v%N!*  Gjaldtkuheimildir.  A&"+ 197.gr.  '", Ns  HeimilteraWinnheimtaeftirtalingjldvegnaYj;nustutollstj;raeftirfaranditilvikum: '#- ! ! M(88K"i(m"  i(mt2  1  .3  Ԉ0    TollafgreiWslugjaldvegnatollafgreiWsluskipaogflugvlautanalmennsafgreiWslutma. (z$. GjaldYettaskalstandaundirlaunakostnaWivegnatollafgreiWslu&  utanalmennsaf ( greiWslutm'(Wva.i(mt,u݌ Ќ  "i(m"  i(mv2  2  .3  Ԉ0    TollafgreiWslugjaldvegnatollafgreiWsluskipaogflugvlautantollhafnaskv.53.gr.  GjaldYettaskalstandastraumaflaunakostnaWitollstarfsmannaogaksturskostnaWitil a ogfrtollafgreiWslustaW.i(mvw݌T, Ќ  "i(m"  i(mx2  3  .3  Ԉ0    BrWabirgWatollafgreiWslugjaldsemskalstandastraumafkostnaWiviWtolleftirlitvegna  brWabirgWatollafgreiWsluskv.36.gr.GjaldYettaskalmiWastviWkostnaWaftgfuleyfis  tilbrWabirgWatollafgreiWsluogaksturskostnaWtengslumviWskoWunvru.i(mxx݌  Ќ  "i(m"  i(m {2  4  .3  Ԉ0    NeyWarleyfisgjaldsemskalstandastraumafkostnaWiviWtolleftirlitvegnatgfu  X neyWarleyfisskv.37.gr.GjaldYettaskalmiWastviWkostnaWaftgfuneyWarleyfisog K #  aksturskostnaWtengslumviWskoWunvru.i(m {:{݌   Ќ  "i(m"  i(m }2  5  .3  Ԉ0    Tj;namatsgjaldvegnamatstollstj;ravrumsemorWiWhafafyrirskemmdum,vntun    eWarUrnun.GjaldYettaskalstandastraumaflaunakostnaWitollstarfsmannaogaksturs   kostnaWivegnaframkvmdarmatsins.i(m }8}݌wO  Ќ  "i(m"  i(m~2  6  .3  Ԉ0    FrgunargjaldvegnaeyWileggingarvruaWbeiWnieigandavrunnar,farmflytjandaeWa B  leyfishafageymslusvWisfyrir;tollafgreiddarvrur.GjaldiWskalstandastraumaf    kostnaWiviWfrgunvruogaksturskostnaWivegnafrgunar.i(m~%݌  Ќ  "i(m"  i(m2  7  .3  Ԉ0    & X FylgdargjaldvegnakostnaWaraftollgsluviWflutning;tollafgreiddumvrum.Gjald {  takaYessierheimilYegartollstj;ritelurnauWsynlegtaWfyrirskipaslkagslueWaYegar nF Yessersrstaklega;skaWaWtollgslasviWstddflutning;tollafgreiddravara,afferm 9 ingueWafermingufara,innsetningu;tollafgreiddsvarningsgeymslusvWifyrir;toll  afgreiddarvruro.fl.GjaldiWskalstandastraumafaksturskostnaWioglaunakostnaWi  vegnafylgdar.i(m,݌r Ќ  "i(m"  i(mY2  8  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsmeWfullvinnslulandbnaWarvrumsemfluttarerutil e= land'XsinstmabundiWtilfullvinnsluogendurtflutningsskv.3.tlul.8.gr.GjaldYetta 0 skalstandastraumaflaunakostnaWiogferWakostnaWistarfsmannatollstj;ravegnatoll  eftirlitsogkostnaWiafaWkeyptrisrfrWiYj;nustuviWtolleftirlit.i(mY݌ Ќ  "i(m"  i(m2  9  .3  Ԉ0    TollalnugjaldvegnaupplUsinga-oggagnamiWlunarrtlvukerfitollstj;ra(tollalnu). i GjaldYettaskaltakamiWafkostnaWiviWveittaYj;nustum.a.rvinnslugagnaogflutn \4 ingYeirraumupplUsingaveitur.i(m-݌' Ќ  "i(m "  i(m112  10  .3  Ԉ0    InnsiglisgjaldvegnavinnuviWaWinnsiglavrureWarjfainnsigliskv.164.gr.GjaldiW  skalstandastraumafaksturskostnaWitilogfrYeimstaWYarseminnsigluneWarofinn  siglisferfram.i(m"݌`  Ќ  "i(m "  i(mي112  11  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsumborWskemmtiferWaskipumhafiYauveriWundan S+! YeginkvWumuminnsiglunforWa,sbr.5.mgr.57.gr.i(mي݌" Ќ  "i(m "  i(mk112  12  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsmeWtollfrjlsumforWageymslum,tollfrjlsumverslunum # ogtollfrjlsumbirgWageymslumYeirraogfrsvWum.i(mk݌ $ Ќ    kvWi1.og2.tlul.takahvorkitilerlendraherskipaeWaherflugvlanskipaeWaflug !W% faraopinberrieigusemferWasteingnguopinberumerindagerWumogflytjahvorkivrur J""& nfarYegagegngreiWslu.SamagildireffarleitarhafnarsamkvmtkvrWunstj;rnvalda, #' vegnaneyWar,slysa,sjkd;mamannaumborWeWaannars;farnaWar. #(   Gjaldtakatollstj;raskalmiWuWviWaWhnstandiundirkostnaWiviWYYj;nustusem $ ) veitter. v%N!*   Tollstj;raerheimiltaWgeralangtmasamningskv.1.mgr.fyrirnotkunYj;nustu. A&"+ @ &  198.gr. '#-   Lg''YessiWlastgildi1.janar2006ogtakatilallravarasemeru;tollafgreiddarviW (z$. gildistkuYeirra.Frsamatmafallargilditollalg,nr.55/1987,meWsWaribreytingum. ( ViWaukarII!IVviWYaulg,meWorWnumbreytingum,verWaY;viWaukarII!IVviWlg  Yessi.    ReglugerWirogllnnurfyrirmlisemsetthafaveriWsamkvmttollalgum,nr.55/1987, a skuluY;haldagildisnu,aWsvomikluleytisemYaubrj;taekkibgaviWkvWilagaYess T, ara,unsnUjarreglugerWirogfyrirmlihafaveriWgefint.   @a a kvWitilbrWabirgWa.      AWilarsemhafafengiWviWurkenningutollstj;ratilrekstursgeymslu-ogafgreiWslustaWar  X fyrir;tollafgreiddarvrureWaleyfirWherratilrekstursalmennrartollvrugeymslu,toll K #  frjlsrarforWageymslu,tollfrjlsrarverslunareWafrsvWisfyrirgildistkulagaYessaraskulu    innaneinsrsfrgildistkulagannasendarWherraeWatollstj;raeftiratvikumums;knum    starfsleyfi.     Hafiums;knfraWilumsemumgetur1.mgr.ekkiboristinnaneinsrsfrgildistku wO  lagannaskalviWurkenningYeirraeWaleyfifallargildi. B    nF ViWaukiI.  ( @  Tollskr.  a     #<@ #dggAthugasemdirviWlagafrumvarpYetta.#ggdiԈ (  I.Almennarathugasemdir.     rinu2001f;lfjrmlarWherrasrstakrinefndaWendurskoWagildanditollalg.Xeirri a vinnulauksnemmars2004meWYvaWnefndinskilaWirWherradrgumaWfrumvarpitil T, tollalaga.0tollalaganefndttustiJ;naBjrkGuWnad;ttir,lgfrWingurfjrmlarWuneyti,  formaWur,LiljaSturlud;ttir,lgfrWingurfjrmlarWuneyti,SigurWurSkliBergsson,for  stWumaWurtollgslusviWstollstj;ransReykjavk,ogGuWrnSigtryggsd;ttir,forstWu   maWurtollheimtusviWstollstj;ransReykjavk.RitarinefndarinnarvarSvanaM.DavWs  X d;ttir,lgfrWingurhjtollstj;ranumReykjavk. K #    FrumvarpiWbyggistmeginatriWumfrumvarpitiltollalagasemvarlagtframtilkynningar    130.lggjafarYingi2003!2004.AWlokinnikynninguAlYingivarfrumvarpiWsenttilum    sagnarfjlmargraaWila.XrathugasemdirsembrusthafaveriWyfirfarnarfjrmlarWu   neytinuogY;nokkrarbreytingarhafaveriWgerWarYvfrumvarpisemvarlagtframtil wO  kynningar.HelstabreytinginlUturaWskiptingulandsinstollumdmi.0Yessufrumvarpier B  horfiWfrhugmyndumumfkkuntollumdmaoglagttilaWafmrkunYeirraverWi;breytt    frgildandilgum,m.a.lj;siYessaWtillgurumbreyttaskipanlgreglustj;rnarlandsvsu   liggjaekkifyrir.Komitilbreytingaskipulagilgreglustj;rnarlandsvsuer;hjkvmilegt {  aWtakaskipantollumdmatilendurskoWunar.XvorugerWarnokkrarbreytingarverka nF skiptingumillitollstj;raoglgregluyfirvalda.AWrarbreytingarvoruminnisniWumog 9 verWurekkidrepiWYrhr.    Gildanditollalgerunr.55/1987,meWsWaribreytingum.UmeraWrWalagablksem  hvlirgmlummergYarsemhannvarbyggWurYrennumeldrilgumsemfjlluWuum r tollamlefni.SkalYarfyrstteljalgnr.43/1960,umtollvrugeymsluro.fl.,lgnr.59/1969, e= umtollheimtuogtolleftirlit,oglokslgnr.120/1976,umtollskro.fl.ViWsetningugildandi 0 tollalagariW1987varmarkmiWiWaWbatileinheildarlgsemtkjutilallrameginYtta  tollheimtuogtolleftirlits.VarWurnefndumYrennumlgumYvsteyptsamaneinheildarlg  YvskyniaWhafaeinumlagablkikvWisemsnertatollmeWferWogtollheimtuviWinn i flutningogtflutningvrum.Yeim17rumsemliWinerufrgildistkungildanditolla \4 lagahafamiklarbreytingarorWiWstarfsumhverfitollyfirvaldasemkallaheildarendur ' skoWunlaganna.GerWergreinfyrirYessumbreytingumhreftir.    FrYvaWgildanditollalgt;kugildihefurhlutfalltollaafskatttekjumrkissj;WsfariW  lkkandi.riW1986vorutollar8%afskatttekjumrkissj;Ws.TurumsWarhafWihlutfalliW `  lkkaW3%ogriW2003varhlutfalliWkomiWniWur1%.stWalkkunarinnareraWgjald S+! takaformitollahefurveriWundanhaldi,m.a.vegnaalYj;Wlegraskuldbindinga0slands. " AuktollaeruUmisgjldlgWoginnheimtviWtollafgreiWsluinnfluttumvrum.Xaueru # eftirfarandi:  $ ! ! O(88 M"i(m"  i(m2  1  .3  Ԉ0    Tollarsamkvmttollalgum,nr.55/1987.i(m݌!W% Ќ  "i(m"  i(m2  2  .3  Ԉ0    VirWisaukaskattursamkvmtvirWisaukaskattslgum,nr.50/1988.i(m݌J""& Ќ  "i(m"  i(m2  3  .3  Ԉ0    Almennvrugjldsamkvmtlgumumvrugjald,nr.97/1987.i(mӫ݌#' Ќ  "i(m"  i(m2  4  .3  Ԉ0    Vrugjldafkutkjumogeldsneytisamkvmtlgumnr.29/1993,umvrugjaldaf #( kutkjum,eldsneytio.fl.i(m݌$ ) Ќ  "i(m"  i(m2  5  .3  Ԉ0    fengisgjaldogt;baksgjaldsamkvmtlgumumgjaldaffengiogt;baki,nr.96/1995.i(mD݌v%N!*   "i(m"  i(m[2  6  .3  Ԉ0    Brvinnslugjaldsamkvmtlgumnr.162/2002.i(m[݌A&"+ Ќ  "i(m"  i(me2  7  .3  Ԉ0    &   SkilagjaldinnfluttardrykkjarvrureinnotaumbWumrstli,li,gleriogplastisam ( kvmtlgumumrWstafanirgegnumhverfismengunafvldumeinnotaumbWafyrir  drykkjarvrur,nr.52/1989.i(me݌ Ќ  "i(m"  i(mN2  8  .3  Ԉ0    Hfundarrttargjaldbnd,diska,plturo.fl.samkvmthfundalgum,nr.73/1972,i(mN{݌a Ќ  '("i(m"  i(m2  9  .3  Ԉ0    Flutningsjfnunargjaldoluvrursamkvmtlgumnr.103/1994,umjfnun T, flutningskostnaWioluvara.i(m݌ Ќ  "i(m "  i(m112  10  .3  Ԉ0    Eftirlitsgjaldafeftirlitsskyldumraffngumsamkvmtlgumnr.146/1996,umryggi  raforkuvirkja,neysluveitnaograffanga.i(m݌  Ќ  "i(m "  i(mZ112  11  .3  Ԉ0    Eftirlitsgjaldaff;Wri,burWiogsWvrusamkvmtlgumnr.22/1994,umeftirlitmeW  X f;Wri,burWiogsWvru.i(mZ݌K #  Ќ  "i(m "  i(mַ112  12  .3  Ԉ0    Eftirlitsgjaldvegnainnflutningsplantnasamkvmtlgumnr.51/1981,umvarnirgegn    sjkd;mumogmeindUrumplntum.i(mַ݌   Ќ    XauaWflutningsgjldsemskilarkissj;Wimestumtekjumauktollaerumargvslegvru   gjld,einkumbifreiWarogbensn,svoogfengisgjald. wO    FrYvaWgildanditollalgt;kugildi1987hefurslensktviWskiptaumhverfibreystmikiW. 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