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T, EkkiskalfargagallaWrivrufyrrenaWfenginniskriflegristaWfestinguseljandaumaW  hannmuniafhendanUjavrustaWYeirrarglluWuog;skiekkieftiraWfhinaglluWu  vruhendur.i(m!݌  Ќ  "i(m"  i(m2u  2  .3  Ԉ0    SeljandistaWfestiaWvruskiptifariframvegnalgbundinnareWasamningsbundinnar  X byrgWarsinnargallaoghannkj;siaWsendanUjavrustaWYeirrarglluWu,kaupanda K #  aWkostnaWarlausu,byrgWartma.i(m݌   Ќ  "i(m"  i(m2u  3  .3  Ԉ0    NUvaraflokkistsamatollskrrnmeroghingallaWavarasemhnkemurstaWinn    fyrir,hafisamaviWskiptalegtgildiogbiyfirsmutknilegueiginleikumoghingall   aWavarahafWiviWinnflutning.i(m݌wO  Ќ    Tollstj;rigeturheimilaWinnflutningvruskv.2.mgr.,ngreiWsluaWflutningsgjalda,Wur B  enhingallaWavarahefurveriWfluttrlandieWahennifargaWundirtolleftirliti,sbr.1.tlul.    2.mgr.,aWYvtilskilduaWinnflytjandileggiframfjrtryggingutilgreiWsluaWflutningsgjalda   ogkostnaWar,sbr.36.gr.laganna.HingallaWavaraskalfluttrlandieWahennifargaWundir {  tolleftirlitiinnan60dagafrtollafgreiWsluvrusemkemurstaWgallaWrarvru.AWWrum nF kostiskalgengiWaWfjrtryggingu. 9   11.gr.      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Tollkv;tarsemlandbnaWarrWherrathlutar.      0viWaukumIIIAogBerutilgreindirtollkv;tarsamkvmtskuldbindingum0slandssamn i ingnumumstofnunAlYj;WaviWskiptastofnunarinnarvegnainnflutningsYvmagnisem \4 tilgreinterfyrirhvertranna1995tilogmeW2000.UmthlutunYeirraferskv.65.gr.laga ' umframleiWslu,verWlagninguogslubvrum.TollurYrvrur,semfluttareruinn  samkvmttollkv;tumviWaukaIIIA,skalvera32%afgrunntaxtaviWkomandivruliWareins  oghannertilgreindurviWaukaIIAmeWlgumYessum. `    TollurYrvrur,semfluttareruinnsamkvmttollkv;tumviWaukaIIIB,skalvera S+! 30%enY;eigihrrienviWaukanumgreinir.ViWinnflutningf;Wurvrumoghrefnum " Yr10.,11.,12.,17.og23.kaflatollskrrskuluY;gildaYeirtolltaxtarsemtilgreindireru # tollskrviWaukaI.  $   0viWaukumIVAogBerutilgreindirtollkv;tarsemlandbnaWarrWherrathlutarskv.65. !W% gr.AlagaumframleiWslu,verWlagninguogslubvrum.LandbnaWarrWherraerheimilt J""& aWkveWameWreglugerWaWtollurYrvrursemfluttareruinnsamkvmttollkv;tumsem #' tilgreindireruviWaukumIVAogBskulivera0,10,20,30,40,50,60,70,80eWa90 #( hundraWshlutarafYeimverW-og/eWamagntollisemlagWurerviWkomandivruliWeinsog $ ) hannertilgreindurtollskreWa32%afgrunntaxtaviWkomandivruliWareinsoghannertil v%N!* greindurviWaukaIIAmeWlgumYessum.kvrWunlandbnaWarrWherraumlkkuntolls A&"+ samrmiviWframangreindahundraWshlutaverW-og/eWamagntollsskalrWastafYvhvort  '", ngilegtframboWafviWkomandivruhfileguverWiertilstaWarinnanlandsmarkaWi. '#- HundraWshlutartollshverrarvruskuluverahrrieftirYvsemframboWinnlendrifram (z$. leiWsluermeiraenlkkaaWsamamarkieftirYvsemframboWinnlendriframleiWslu ( minnkar.LandbnaWarrWherraskalviWkvrWunumhundraWshlutatollsleitastviWaWjafn  rWirkimilliinnlendraroginnfluttrarframleiWslusamkeppnislegutilliti.    13.gr. T, Tollkv;tarsemfjrmlarWherrathlutar.      FjrmlarWherrathlutartollkv;tumvegnainnflutningssamkvmtmillirkja-ogalYj;Wa  samningumaWYvleytisemvrurfallaekkiundirviWaukaIIIA,IIIB,IVAeWaIVBviWlg   Yessi.  X   FjrmlarWherraerheimiltaWfelanefndskv.87.gr.lagaumframleiWslu,verWlagningu K #  ogslubvrumaWgeratillguumthlutuntollkv;taskv.1.mgr.      Bthlutuntollkv;taskal,eftirYvsemviWgeturtt,verasamrmiviWsamninginnum    mlsmeWferWviWveitinguinnflutningsleyfasembirturer1.viWaukaAviWsamninginnum   stofnunAlYj;WaviWskiptastofnunarinnar. wO    HeimilteraWskiptatollkv;tumuppeiningar.Tollkv;tumskalthlutaWtilkveWinstma, B  alltaWeinurisenn.Beristums;knirummeiriinnflutningennemurtollkv;tavrunnarskal    heimiltaW:   ! ! (88"i(m"  i(mO2  1  .3  Ԉ0    ltahlutkestirWathlutuneWai(mO|݌{  Ќ  "i(m"  i(mR2  2  .3  Ԉ0    miWathlutuntollkv;taviWhlutfallinnflutningsviWkomandiumskjandamiWaWviW nF heildarinnflutningallraumskjendaafviWkomandivrutegundnstliWnuri.i(mR݌9 Ќ    Endurthlutamtollkv;tumsemekkierunUttirinnanYessfrestssemtilgreindurerviW  thlutunkv;tans.HeimilterstaWthlutunartollkv;taaWveitaalmennaheimildtilinnflutn  ingsYeimtollumsemumtollkv;tanagilda. r   UmviWurlgviWmisnotkuntollkv;taYvskyniaWfvilnuntollieWaskttumviW e= innflutningvrumsemekkifallaundirtollkv;tannskalfaraskv.XXII.kafla.Heimilter 0 aWsynjaYeimumthlutuntollkv;tasemgersthefursekurummisnotkun.    FjrmlarWherraskalreglugerWkveWannarumthlutuntollkv;tasamkvmtYessari  greinYarsemm.a.komiframthlutunarkv;ti,innflutningstmabil,tollataxtarogaWrirskil i mlarsemuminnflutninginnskulugilda. \4   V.KAFLI   TollverWogtollverWskvrWun.   14.gr. `  TollverW. S+!     TollverWinnfluttravaraerviWskiptaverWiW,Y.e.YaWverWsemraunverulegaergreitteWa " greiWaberfyrirvrurnarviWsluYeirratiltflutningstillandsinsmeWYeimleiWrttingum # semleiWirafkvWum15.gr.,aWuppfylltumeftirtldumskilyrWum:  $ ! ! (08"i(m"  i(m2  1  .3  Ԉ0    KaupandasuengartakmarkanirsettarumrWstfuneWanotkunvaranna,aWrarentak !W% markanirsemi(m݌J""& Ќ  "m"  m%0  0 2  a  .3  Ԉ0u  & a settarerueWakrafistverWurmeWlgumeWaafopinberumstj;rnvldumhrlandi,m%R݌#'uu Ќ  "m"  m0  0ww 2  b  .3  Ԉ0u  takmarkaYaulandfrWilegumrkYarsemendurseljamvrurnareWam݌#(uu Ќ  "m"  m0  0 2  c  .3  Ԉ0u  hafaekkiveruleghrifverWmtivaranna.'a#m݌$ )uu Ќ  "i(m"  i(m-2  2  .3  Ԉ0    SalaneWaverWiWsekkihWeinhverjumskilyrWumeWaskilmlumsemekkierhgtaW v%N!*  kvarWaverWfyrirmeWtillititilYeirravarasemveriWeraWvirWa.i(m-Z݌A&"+ Ќ  "i(m"  i(m2  3  .3  Ԉ0    &   Enginnhlutig;WaafsWarislu,rWstfuneWanotkunvarannaafhlfukaupandarenni ( beinteWa;beinttilseljanda,nemaunntsaWgeraviWeigandileiWrttingarsamrmi  viWkvWi15.gr.i(m݌ Ќ  "i(m"  i(m2  4  .3  Ԉ0    Kaupandiogseljandisu;hWirhvorWrumeWasuYeirhvorWrumhWirYsviW a skiptaverWiWnothfttollalegutillitisamkvmtnnarireglumsettumskv.16.gr.i(m݌T, Ќ    SamkvmtlgumYessumskalYvaWeinsteljaaWila,pers;nureWalgaWil'(a,hWahvor  WrumaWeftirtalinskilyrWisuuppfyllt:  ! ! (80"i(m"  i(m+2  1  .3  Ԉ0    XeirsuyfirmenneWastj;rnendurfyrirtkjahvorannars.i(m+X݌  Ќ  "i(m"  i(mI2  2  .3  Ԉ0    Xeirsulagalegumskilningisameigendurfyrirtkis.i(mIv݌ X Ќ  "i(m"  i(m^2  3  .3  Ԉ0    XeirsuvinnuveitandiogstarfsmaWurhans.i(m^݌K #  Ќ  "i(m"  i(mk2  4  .3  Ԉ0    EinhveraWilibeinteWa;beinteigi,stj;rnieWahafiumrWyfirfimmhundraWshlutumeWa    meiraafatkvWisrttieWahlutabrfumhjYeimbWum.i(mk݌   Ќ  "i(m"  i(m2  5  .3  Ԉ0    AnnarYeirrastj;rnibeinteWa;beinthinum.i(m;݌  Ќ  "i(m"  i(m"2  6  .3  Ԉ0    XriWjiaWilistj;rnibeinteWa;beintbWum.i(m"O݌wO  Ќ  "i(m"  i(m?2  7  .3  Ԉ0    BWirsamanstj;rnibeinteWa;beintYriWjaaWila.i(m?l݌B  Ќ  "i(m"  i(mb2  8  .3  Ԉ0    Xeirsusmufjlskyldu.i(mb݌   Ќ    AWilar,pers;nureWalgaWilar,semeruviWskiptasambandihvorviWannanYannigaW   annarereinkaumboWsmaWur,einkadreifingaraWilieWasrleyfishafihinsaWilanshvaWamynd {  semer,skulutaldirverahWirhvorWrum. nF   15.gr.  TollverWskvrWun.      ViWkvrWuntollverWssamkvmtkvWum14.gr.skalbtaeftirtlduviWYaWverWsem r raunverulegaergreitteWagreiWaberfyrirhinarinnfluttuvrur: e= ! ! !(U08"i(m"  i(m2U  1  .3  Ԉ0    Eftirtldu,aWsvomikluleytisemYaWerboriWafkaupandaenerekkiinnifaliWYv 0 verWisemraunverulegaergreitteWagreiWaberfyrirvrurnar:i(m݌ Ќ  "m"  mJ0  0 2U  a  .3  Ԉ0u  UmboWslaunumogmiWlaraY;knun,Y;ekkikaupumboWslaunum.mJw݌uu Ќ  "m"  m0  0ww 2U  b  .3  Ԉ0u  GmakostnaWisemtollalegutillititilheyrirvrunum.m݌iuu Ќ  "m"  m0  0 2U  c  .3  Ԉ0u  PkkunarkostnaWi,bWifyrirvinnuogefni.m ݌\4uu Ќ  "i(m"  i(m 2U  2  .3  Ԉ0    ViWeigandihlutaafverWmtieftirtalinnavaraogYj;nustu,semltinerbeinteWa;beint ' tafkaupandangreiWslueWalkkuWuverWi,tilnotkunarsambandiviWframleiWslu  ogsluhinnainnfluttuvaratiltflutningsaWsvomikluleytisemslktverWmtierekki  innifaliWYvverWisemraunverulegaergreitteWagreiWaber:i(m ; ݌`  Ќ  "m"  m 0  0 2U  a  .3  Ԉ0u  Efnivara,hluta,partaogYesshttarsemnotaWhefurveriWhinarinnfluttuvrur.m  ݌S+!uu Ќ  "m"  m0  0ww 2U  b  .3  Ԉ0u  Verkfra,forma,m;taogYesshttarsemnotaWhefurveriWviWframleiWsluhinna " innfluttuvara.m=݌#uu Ќ  "m"  m0  0 2U  c  .3  Ԉ0u  EfnivarasemeyWsthafaviWframleiWsluhinnainnfluttuvara.m݌ $uu Ќ  "m"  m0  0ww 2U  d  .3  Ԉ0u  VerkfrWivinnu,Yr;unar,iWnlistar,hnnunar,tlanaoguppdrttasemunniWhefur !W% veriWannarsstaWarenhrlandiognauWsynlegtertilframleiWsluhinnainnfluttu J""&  vara.m݌#'uu Ќ  "i(m"  i(m2U  3  .3  Ԉ0    & {  Einkarttar-ogleyfisgjldum,semtengderuvrumYeimsemveriWeraWvirWaog ( kaupandiverWurbeinteWa;beintaWgreiWa,semskilyrWifyrirsluYeirra,aWsvomiklu  leytisemYessieinkarttar-ogleyfisgjlderuekkiinnifalinYvverWisemraunverulega  ergreitteWagreiWaber.XettatekurY;ekkitilYesskonargjaldasemgreidderufyrir a framleiWslurttvrunnihrlandi.i(m݌T, Ќ  "i(m"  i(m2U  4  .3  Ԉ0    VerWmtisrhversg;WahlutarafsWariendurslu,rWstfuneWanotumhinnainnfluttu  varasemrennurbeinteWa;beinttilseljanda.i(m݌ Ќ    EftirtaliWskalinnifaliWtollverWi:   ! ! #(e80!"i(m"  i(ml2e  1  .3  Ԉ0    FlutningskostnaWurhinnainnfluttuvaratilinnflutningshafnareWainnflutningsstaWar.i(ml݌ X Ќ  "i(m"  i(m2e  2  .3  Ԉ0    Gjldfyrirfermingu,affermingueWameWferWhinnainnfluttuvaravegnaflutningsYeirra K #  tilinnflutningshafnareWainnflutningsstaWar.i(m݌   Ќ  "i(m"  i(m02e  3  .3  Ԉ0    VtryggingarkostnaWur.i(m0]݌   Ќ    ViWbturviWYaWverWsemraunverulegaergreitteWagreiWaberskaleinungiskvarWa   samkvmtYessarigreingrundvellihlutlgraogmlanlegraatriWa. wO    ViWkvrWuntollverWsskalengubttviWYaWverWsemraunverulegaergreitteWagreiWa B  bernemaYaWsunntsamkvmtkvWumYessarargreinar.    '{ (|  16.gr. {  ReglugerWarheimild. nF     RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumkvrWun 9 tollverWsertakimiWafsamningnumumframkvmdVII.gr.hinsalmennasamningsumtolla  ogviWskipti1994.Reglurnarskulum.a.tilgreinahvernigtollverWskalkvarWaWYeim  tilvikumsemekkierhgtaWkvarWatollverWinnflutningsvruskv.14.gr.ogYaWsembta r skalviWtollverWsamkvmtkvWum15.gr. e=   RWherraermeWsamahttiheimiltaWsetjareglurummatvrumtiltollverWsogmls 0 meWferWarreglurYegarstWaYykirtilaWdragaefasannleiksgildivrureikningsogannarra  YeirraatriWasemumrWir14.gr.ogYesssembtaskalviWtollverWsamkvmtkvWum  15.gr. i   17.gr. ' SkiptingkostnaWar.      KostnaWi,gjldumogWrumtgjldum,sbr.15.gr.,semtilverWaYegarvrurerusendar  einufarmskrrnmerisemflokkastmismunanditollskrrnmer,skaljafnaWhlutfallslega `  niWureinstakarvrursendingumiWaWviWverWYeirra_innkaupsstaW_. S+!   Efvaraersendlengraentilfyrstutollhafnar,semunnthefWiveriWaWaffermahana,m " dragafrflutningsgjaldsaukaYannogsendingarkostnaWsemsframhaldsflutningurhefur # haftfrmeWsr,endasgerWfullngjandigreinfyrirkostnaWaraukanum.Xskalogheim  $ iltaWdragafrYannhlutaflutningsgjaldssemgreiddurervegnaslmraraWstWuviWaf !W% fermingueWavegnaYessaWfaraffermirfleiristWumeneinum,endasgerWfullngjandi J""& greinfyrirYeimkostnaWarauka. #' @!18.gr. $ )   SverWvara,semflokkabermismunanditollskrrnmeroggreiWaberafmismunandi v%N!* hantoll,tilgreinteinnifjrhWskalgreiWaafllumvrunumYanntollhundraWshlutasem A&"+ hvlirYeirrivrusemberhstantollnemainnflytjandiltitollyfirvldumtupplUsingar  '", semYaumetafullngjandiogbyggjamkvrWunumtollverWeinstakravarasendingu. '#-  (z$.   19.gr. ( TollafgreiWslugengi.  )  TollafgreiWslugengiskalmiWaviWopinbertviWmiWunargengisemskrWerafSeWlabanka  0slands28.hversmnaWar.TollafgreiWslugengiYeirragjaldmiWlasemSeWlabanki0slands a tekur&  ԀekkitilopinberrarskrningarskalkvarWaWaftollstj;ranumReykjavksamadegi T, aWhfWusamrWiviWSeWlabanka0slands.'T*    ViWtollafgreiWslusendingasrhverjumalmanaksmnuWiskalkvrWuntollverWsbyggW  tollafgreiWslugengieinsogYaWerkveWiWskv.1.mgr.28.degiundanfarandimnaWar.     RWherraskalkveWannarumkvrWuntollafgreiWslugengissemnotaskalviWumreikn  X ingtollverWsvrueWahlutaYessyfirslenskarkr;nur.JafnframtskalkveWiWnnarum K #  gildistma,fresti,brWabirgWatollafgreiWslu,tollafgreiWsluYegarengrarskrningargengis    nUturviWogannaWerlUturaWgengisviWmiWunviWtollafgreiWslu.      VI.KAFLI wO   Tollflokkun.  B  20.gr.    Tollflokkunvru.       Inn-ogtflytjendurskulufravrutiltollflokksviWeiganditollskjlumsamkvmtal {  mennumreglumumtlkuntollskrrinnarviWaukaIviWlgYessi. nF   LeikivafiumtollflokkunvrueWa;skiinn-eWatflytjandieftirstaWfestingutollstj;ra 9 tollflokkunvrugeturhannleitaWeftirbindandilititollstj;ratollflokkunvrunnar,sbr.  21.gr.    21.gr. e= Bindandilitumtollflokkun. 0     Ef;skaWerbindandilitsum_tollflokkun_ԀvruskalsendaskriflegabeiWniYaraWltandi  tiltollstj;ransReykjavk.kvrWuntollstj;ransumbindandi_tollflokkun_Ԁvruerbindandi  gagnvartfyrirspyrjandaog_tollyfirvldum_,nemahnsafturklluWaf_tollstj;ranum_ԀeWa i hennibreytteftirkrutil_rkistollanefndar_,sbr.118.gr.Komitil_afturkllunar_ԀkvrWunar \4 umbindandi_tollflokkun_ԀvrugildirkvrWuninuns_afturkllunin_ԀhefurveriWtilkynnt_lits ' beiWanda_.    Tollstj;ranumerekkiskyltaWverWaviWbeiWniskv.1.mgr.efhnreynistauglj;slega  veratilefnislaus. `    MeWbeiWniumbindandilitskulufylgjaYauggnsemerunauWsynlegtilYessaWunnt S+! saWkveWatollflokkunvru,svosemteikning,mynd,vrulUsingeWabklingur.EfnauW " synbertilaWmatitollstj;ransgeturhannsettskilyrWiumaWsUnishornafvruslagtfram # WurentekinerkvrWunumtollflokkun.  $   Tollstj;rinnskalsvarabeiWniskriflegainnan30dagafrYvaWhnberst.0svaritollstj;r !W% ansskalmeginatriWumkomaframhvaWarkumniWurstaWaerbyggW.Teljitollstj;rinnaW J""& beiWnihafiekkiaWgeymafullngjandiupplUsingareWahennifylgiekkinauWsynlegggn #' tilYessaWunntsaWkveWatollflokkunskalhanntilkynnaviWkomandihvaWaupplUsingar #( eWaggnvanti.XegarrYvhefurveriWbttskaltollstj;rinnsvarabeiWniinnan30daga. $ )   v%N!*   &   VII.KAFLI (  SkUrslugjafir.    AWflutningsskUrslaognnurtollskjl.   22.gr. a SkilafresturaWflutningsskjala. T,     Innflytjandiskalltatollstj;rataWflutningsskUrsluognnurtollskjlvegnainnfluttrar  vru,sbr.23.og25.gr.,WurenvaraerafhenttilnotkunarinnanlandseWasett'(}:Ԁtollfrjlsa  versluneWatollfrjlsaforWageymslu.TollskjlskuluY;ltintollstj;ratekkisWarensex   mnuWum& a frkomudegiflutningsfarsvrutillandsinsnemavruhafiveriWrWstafaWtoll  X vrugeymslueWafrsvWi. K #  'a 5=  23.gr.    RafrnaraWflutningsskUrslur.       TollmiWlararskulusendaviWkomanditollstj;rameWskjalasendingummillitlvaYr wO  upplUsingarsemltabertviWtollafgreiWsluvara(SMT-tollafgreiWsla). B    XrttfyrirkvWi1.mgr.geturtollstj;rinnReykjavkgefiWfyrirmliumaWskriflegar    aWflutningsskUrslurskuliltnartollstj;rumtvegnavarasemYarfnastsrstakseftirlits.     Innflytjendur,semstundainnflutningvrumatvinnuskyni,skulusendaviWkomandi {  tollstj;raYrupplUsingarsemltabertviWtollafgreiWsluvarameWskjalasendingum nF millitlva(SMT-tollafgreiWsla)eWagegnumveftenginguviWvefseturtollyfirvalda(VEF 9 tollafgreiWsla).    XrttfyrirkvWi3.mgr.skalrWherrakveWameWreglugerWaWYeirsemnekkitil  teknumlgmarksfjldainnfluttrasendingarigetiltiWtollyfirvldumtskriflegaraW r flutningsskUrslurskv.25.gr. e=   InnflytjendumsamkvmtYessarigreinerheimiltaWveitatollmiWlaraumboWtilYessaW 0 komaframfyrirYeirrahndgagnvarttollyfirvldummeWskjalasendingummillitlva  (SMTtollafgreiWslu).    Tollstj;rinnReykjavkkveWurformrammaskeytisfyriraWflutningsskUrslu. i   RWherraskalkveWameWreglugerWhvernigtknilegritfrsluSMT-ogVEF-toll \4 afgreiWsluskulihttaW. '   24.gr.  LeyfitilSMT-ogVEF-tollafgreiWslu. `      SMT-ogVEF-tollafgreiWslaerhWleyfifrtollstj;raYvumdmiYarsemumskjandi S+! lgheimili. "   LeyfitilSMT-eWaVEF-tollafgreiWsluerveittYeimaWilumsemumgetur1.og3.mgr. # 23.gr.,endauppfylliYeireftirtalinskilyrWi:  $ ! ! &(u88#"i(m"  i(m"H2u  1  .3  Ԉ0    XeirhafitilskilinleyfieWaskrningutilviWkomandiatvinnustarfsemi,svosemleyfitil !W% YessaWveratollmiWlariskv.XI.kaflalagaYessara,skrWaverslun,sbr.lgnr.28/1998, J""& umverslunaratvinnu,iWnaWarleyfi,sbr.iWnaWarlg,nr.42/1978,vinnsluleyfi,sbr.lg #' nr.55/1998,ummeWferW,vinnsluogdreifingusjvarafurWa,eWannurleyfisemkraf #( ister.i(m"HOH݌$ ) Ќ  "i(m"  i(mJ2u  2  .3  Ԉ0    Xeirhafitilkynntrkisskattstj;raumatvinnustarfsemisnaogsufyrirtkjaskr,sbr. v%N!* lgnr.17/2003,umfyrirtkjaskr.EfumeinstaklingaeraWrWasemstundaatvinnu A&"+ reksturskuluYeiraWminnstakostihafaframkvmtYannlgmarksfjldatollafgreiWslna  '",  semtilgreindurerreglugerW,sbr.4.mgr.23.gr.i(mJK݌'#- Ќ  "i(m"  i(mdM2u  3  .3  Ԉ0    & ,  Xeirhafitilkynntskattstj;raumstarfsemisnaogveriWskrWirskv.5.gr.laganr. ( 50/1988,umvirWisaukaskatt,ogfyrirmlumsettumsamkvmtYeim.i(mdMM݌ Ќ  "i(m"  i(mO2u  4  .3  Ԉ0    XeirsuekkivanskilumviWrkissj;WmeWgreiWsluopinberragjaldaeWaskatta.i(mO@O݌ Ќ  "i(m"  i(mUP2u  5  .3  Ԉ0    ',(MTollstj;rinnReykjavkhafisamYykktYannhugbnaWsemumskjandihyggstnotatil a samskiptaviWtollyfirvld,nemaYegars;tterumVEF-tollafgreiWslu.i(mUPP݌T, Ќ  "i(m"  i(m R2u  6  .3  Ԉ0    XeirhafiaWskipastarfsliWimeWfullngjandiYekkingulgumogreglumumtoll  meWferWvara.i(m R6R݌ Ќ    & , 25.gr.  X SkriflegaraWflutningsskUrslur. K #      AWrirenYeirsemumgetur1.og3.mgr.23.gr.,sbr.4.mgr.smugreinar,skuluafhenda    viWkomanditollstj;raskriflegaraWflutningsskUrslur.', }S      Innflytjendumskv.1.mgr.erheimiltaWveitatollmiWlaraumboWtilYessaWkomafram   fyrirYeirrahndgagnvarttollyfirvldummeWrafrnumskjalasendingummillitlva. wO    Tollstj;rinnReykjavkkveWurformskriflegraaWflutningsskUrslna. B    InnflytjendurgetasjlfirlagttileyWublWfyriraWflutningsskUrslur,endauppfylliYau    skilyrWisemsetteruskv.3.mgr.umformYeirra.     &  26.gr. nF EinfaldaWaraWflutningsskUrslur. 9 W  RWherrageturreglugerWheimilaWeinfaldaWar_skUrslugjafir_Ԁvegna_p;stsendinga_,_sm  sendinga_Ԁogvarasemekkieru_farmskr_.RWherrageturjafnframtheimilaWeinfaldari  _skUrslugjafir_Ԁvegna'n(WԀvarasemnj;tatollfrWindaviWinnflutningskv.4.,6.og7.gr. r   Tollstj;rinnReykjavkkveWurformaWflutningsskUrslnaskv.1.mgr. e=   27.gr.  SkUrslugjafirferWamannaogfarmanna.      FerWamennogfarmenn,semkomatillandsinsfrtlndum,skulu;tilkvaddirgeratoll i stj;ragreinfyrirtollskyldumvarningisemYeirhafameWferWis.Samagildirumvarningsem \4 erhWursrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsins. '   FerWamennogfarmenn,semkomatillandsinsfrtlndumeWafarafrlandinutilt  landa,skulu;tilkvaddirgeragreinfyrirhrrifjrhWensemnemur15.000evrum,miWaW  viWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni,semYeirhafameWferWis `  reiWuf. S+!   XarsemtollafgreiWslaferWamannaferframertollstj;raheimiltaWhafaaWskilin_toll " afgreiWsluhliW_,annarsvegarfyrirYsemhafameWferWistollskyldanvarningeWavarningsem # hWurersrstkuminnflutningsskilyrWumeWa;heimilteraWflytjatillandsinsoghinsvegar  $ fyrirYsemhafaenganslkanvarningmeWferWis.FarYegarskuluYsjlfirveljasrtoll !W% afgreiWsluhliWogteljastYeirmeWvalisnugefatilkynnahvortYeirhafimeWferWisvarning J""& semYeimberaWgeratollgslugreinfyrir. #'   RWherrageturmeWreglugerWsettnnarireglurumtollafgreiWslusamkvmtYessari #( grein. $ )   v%N!*   &   28.gr. ( FylgiskjlmeW_aWflutningsskUrslum_.      EftirtalinskjlskululiggjatilgrundvallaraWflutningsskUrsluskv.23.og25.gr.eftirYv  semviW.Xegarum_SMT_-eWaVEF-tollafgreiWslueraWrWaskulufylgiggnvarWveittmeW a Yeimhttisemmlterfyrirum29.gr.V'(aiWeigandifylgiskjlskuluafhenttollstj;raYeim T, tilvikumYegaraWflutningsskUrslaerskrifleg:  ! ! ((88&"i(m"  i(md2  1  .3  Ԉ0    Vrureikningur:FrumriteWasamritafvrureikningiyfirhinainnfluttuvrueWasend  ingu.XrttfyrirkvWi1.mlsl.ertollstj;raheimiltaWtakagildanproformareikning   eWaviWskiptareikningstaWfrumritseWasamritsYegarverWmtivruer;verulegteWa  X hnerauglj;slegaekkitluWtilsluhrlandi,_t.d._ԀYegarumpers;nulegamunieraW K #  rWa.i(mde݌   Ќ  "i(m"  i(mg2  2  .3  Ԉ0    &  FarmbrfognnurstaWfestingarskjl:FarmbrfeWaundirfarmbrf,reikningurfyrir    flutningskostnaW,reikningurfyrirumbWakostnaW,pkkunarlisti,niWurstaWaefnagrein   ingarognnurskjlogggnsemgetaveriWtilstaWfestingarYeimatriWumsemtilgreind wO  eruaWflutningsskUrsluogvrureikningieWafelasrupplUsingarumtegundvru, B  samsetningu,magnogverWhennar.KrefjastmYessaWfarmbrfeWaundirfarmbrf    safhentfleirieneinueintakiogtollstj;raerheimiltaWhaldaeftireinueintakieWa   fleirieftirYrfum.Tollstj;raerheimiltaWtakaafritafstaWfestingarskjlumefstWa {  Yykirtil.i(mgg݌nF Ќ  "i(m"  i(ml2  3  .3  Ԉ0    TollverWsskUrsla:TollverWsskUrslaYeimtilvikumYegarYaWverWsemtilgreinter 9 vru-eWaslureikningierekkiviWskiptaverWvru,sbr.14.gr.RWherrageturmeW  reglugerWeWaWrumfyrirmlumkveWiWaWtollverWsskUrslasltintmeWaWflutn  ingsskUrsluWrumtilvikum.TollverWsskUrsluskalinnflytjandigeraskriflegaYartil r gerteyWublaW.i(ml;l݌e= Ќ  "i(m"  i(mo2  4  .3  Ԉ0    Upprunasannanir:FrumritviWeigandiupprunasnnunarYeimtilvikumYegarsetter 0 framkrafaumfrWindameWferWinnfluttrarvrumeWvsantilfrverslunarsamningssem  0slandaWildaW.i(mo3o݌ Ќ  "i(m"  i(mp2  5  .3  Ԉ0    nnurfylgiskjl:nnurggnsemeigaaWliggjatilgrundvallaraWflutningsskUrslusam i kvmtlgumeWastj;rnvaldsfyrirmlum.i(mpq݌\4 Ќ    RWherragetursettnnarireglurumefniaWflutningsskUrsluogfylgiskjala.' mh '   29.gr.  VarWveislaaWflutningsskUrslnaogfylgiskjalavegnarafrnnartollafgreiWslu. `      Innflytjandi,semerb;khaldsskyldursamkvmtkvWumlagaumb;khald,skalvarW S+! veitalltollskjlsamrmiviWkvWilagaumb;khaldogfyrirmlisettsamkvmtYeim. " Xskalinnflytjandi,semhefurleyfitilSMT-tollafgreiWslu,varWveitalltlvutkggner # varWatollafgreiWslusexrfrtollafgreiWsludegi.HannskalhaldafullkomnaskreWagagna  $ dagb;krttritmarWoggeyma;breyttllrammaskeytisemhannsendirtollstj;raeWa !W% tekurm;tifrtollstj;ra.Xegargagnadagb;kerhaldintlvutkuformiskalauWveldan J""& httveraunntaWnlgastrammaskeytiogendurmyndaYauogprentalsileganhttefYess #' er;skaW.Innflytjandi,semhefurleyfitilVEF-tollafgreiWslu,skalvarWveitatprentunaftoll #( skUrsluografrnnitilkynningutollstj;raumtollafgreiWsluogskuldfrsluaWflutningsgjalda. $ ) & a   TollmiWlariskalvarWveitalltlvutkggnervarWatollafgreiWslumeWYeimhttisem v%N!* mlterfyrirum1.mgr.TollmiWlariskalaWaukivarWveitaafritafviWeigandiskriflegum A&"+ ggnum,sbr.28.gr.,semliggjatilgrundvallarrafrnniaWflutningsskUrslusexrfr'av%xtoll  '", afgreiWsludegi. '#-   Tollstj;rivarWveitirlltollskjlvegnatollafgreiWslusendingasemaWilar,semekkieru (z$. b;khaldsskyldir,flytjatillandsins. (   30.gr.  UpplUsingaskylda. a     InnflytjandiskalsamkvmtkvrWuntollstj;raleggjaframeWaveitaaWgangaWb;khaldi T, snuogb;khaldsggnum,brfum,samningumogWrumggnumervarWainnflutningvru  eWasendingarefnauWsynlegtYykirtilYessaWunntsaWgangarskuggaumhvortverWeWa  nnuratriWiaWflutningsskUrslu,vrureikningumeWastaWfestingarggnumsueWahafiveriW   rtttilgreind.Tollstj;rihefuraWgangaWframangreindumggnumogaWgangaWstarfs  X stWvum&  tollskyldraaWilaogbirgWageymslumogheimildtilaWtakaskUrslurafhverjumYeim K #  semtlamaWgetigefiWupplUsingarermliskipta.'K }      _ViWskiptabnkum_,sparisj;Wum,greiWslukortafyrirtkjumogWrumsemannastgjald    eyrisviWskiptierskyltaWltatollyfirvldumtallarnauWsynlegarupplUsingarogskUrslur   semYau;skaeftirogunnteraWltaYeimt. wO    llumWrumaWilum,bWi_tollskyldum_ԀogWrum,erskyltaWltatollstj;rat;keypis B  ogYvformisem;skaWerallarnauWsynlegarupplUsingarogggn,tilnotaviWalmennt    _tolleftirlit_Ԁog_httugreiningu_,erhannferframogsnertainnflutningvrueWasendingar   semogflutningfarYegatilogfrlandinu.0YvsambandiskiptirekkimlihvortupplUsing {  arnarvarWaYannaWilasembeiWninnierbeinttileWaaWraaWilasemhanngeturveittupp nF lUsingarum. 9   & a 31.gr.  ReglugerWarheimild. r     RWherrageturmeWreglugerWsettalmennskilyrWiseminnflytjendurogaWrirYurfaaW'a e= uppfyllavegnaskUrslugjafarsamkvmtYessumkafla.Xarskalm.a.kveWiWumskilyrWi 0 fyrirleyfumtilSMT-ogVEF-tollafgreiWslu,tryggingarfyriraWflutningsgjldumgreiWslu  fresti,uppgjrstmabil,gjalddagaogskilaWflutningsgjalda,varWveislugagnasemsnertatoll  meWferWoginnflutningvara,endurskoWunaWflutningsgjalda,tolleftirlitognnuratriWieftir i YvsemnauWsynbertil. \4   VIII.KAFLI   byrgWupplUsingumsemgefnarerumeWaWflutningsskUrslu  ogWrumtollskjlum.  `  32.gr. S+! byrgWinnflytjanda. "     Innflytjandi,semsendirtollstj;raaWflutningsskUrsluumvrumeWrammaskeytium # gagnaflutningsnetvegnaSMT-eWaVEF-tollafgreiWslu,berbyrgWYvaWupplUsingar,sem  $ Yareruveittar,surttar.EnnfremurberhannbyrgWaWframkomiallarYrupplUsingar !W% semeigaaWkomaframvegnatollafgreiWslunnarogaWYrsubyggWarviWeigandifylgi J""& skjlumsemeigaaWliggjatilgrundvallaraWflutningsskUrslu. #'   Ssemundirritaroglturtollstj;ratskriflegaaWflutningsskUrslusamtfylgiskjlum #( berbyrgWYvaWYrupplUsingarsemYarkomaframsurttar.Ennfremurberhann $ ) byrgW&  aWframkomiallarYrupplUsingarsemeigaaWkomaframvegnatollafgreiWsl v%N!* unnar.'v% A&"+   33.gr. '#- byrgWtollmiWlara. (z$.     TollmiWlari,semhefursentaWflutningsskUrslutiltollstj;rafyrirhndinnflytjanda,ber ( byrgWrngumeWa;fullngjandiupplUsingumhafihannvitaWeWamttvitaaWupplUs  ingarinnflytjandavrurangareWa;fullngjandi.    TollmiWlaraerskyltaWfhendurllviWeigandifylgiskjlskv.28.gr.Wurenhann a sendirtollstj;rarammaskeytivegnaSMT-tollafgreiWslufyrirhndinnflytjanda.TollmiWlari T, skalaWlokinnitollafgreiWsluvruafhendab;khaldsskylduminnflytjanda,sbr.1.mgr.29.  gr.,eWatollstj;raYeimtilvikumYegarinnflytjandierekkib;khaldsskyldur,sbr.3.mgr.29.  gr.,llskriflegggnskv.28.gr.     TollmiWlaraberskyldatilYessaWleggjasjlfstttmathvortYaufylgiskjlsemumbj;W  X andihansleggurframtilgrundvallaraWflutningsskUrslufullngjakvWumlagaYessaraog K #  stj;rnvaldsfyrirmla.TeljihannsvoekkiveraskalhannkallaeftirYeimggnumsem    vantareWanUjumggnumstaWYeirrasemkunnaaWvera;fullngjandi.HannskalYvaW    einssendaaWflutningsskUrslutiltollstj;rameWrammaskeytiYeimtilvikumYegarfylgiskjl,   semliggjatilgrundvallaraWflutningsskUrslu,uppfyllaskilyrWilagaYessarameW;tvrWum wO  htti. B    IX.KAFLI    TollmeWferWvru.  {  & O 34.gr. nF UpphaftollmeWferWar. 9     VaratelsttekintiltollmeWferWarYegareitthverteftirtalinnatilvikaviW:  ! ! *(88("i(m"  i(mP2  1  .3  Ԉ0    Tollstj;rihefurtekiWviWaWflutningsskUrsluogWrumtollskjlum,semskulultint  vegnatollmeWferWarvru,endafullngiYauaWlluleytiskilyrWumlagaYessaratilYess r aWunntsaWheimilaafhendinguvruYegarstaW.RafrnaWflutningsskUrsla,semsend e= erviWSMT-eWaVEF-tollafgreiWslu,telstm;ttekinhjtollstj;raviWskrninguskUrsl 0 unnartlvukerfi_tollyfirvalda_.i(mP}݌ Ќ  "i(m"  i(mn2  2  .3  Ԉ0    Tollstj;rihefurheimilaWafhendinguvrueWasendingarneWagegntryggingu.i(mn݌ Ќ  "i(m"  i(m2  3  .3  Ԉ0    Tollstj;rihefurtilkynntinnflytjandaaWvaraeWasendingverWiseldnauWungarslueWa i gertrWstafanirtilYessaWseljavrunauWungarsluefekkinsttilinnflytjandatil \4 lkningaraWflutningsgjldum,sbr.128.og129.gr.i(mј݌' Ќ  'O nȒ  35.gr.  FrestunkvrWunarumtollverW. `      ReynistviWtollafgreiWslunauWsynlegtaWfrestalokakvrWunumtollverWvrusamkvmt S+! kvWum14.!17.gr.eWannuratriWisemlgYessitakatilskalinnflytjandaenguaWsWur " heimiltaWleysatilsnvruna,aWYvtilskilduaWhannsetjifullngjanditryggingufyrir # greiWsluaWflutningsgjaldasemkunnaaWverWalgWvruna,tollstj;riteljiekkistWutil  $ aWhaldavrunnivegnaendanlegrarkvrWunarumYauatriWisemupplUsingarskortirum !W% eWagreiningurerumogkvWiannarralagasuYvekkitilfyrirstWu. J""&   & a 36.gr. #( BrWabirgWatollafgreiWsla. $ )     NgeririnnflytjandivruYaWsennilegtaWhannhafiekkifengiWYauggnsem28.gr.'a#9 v%N!* tekurtil,eWaYaueruekkifullngjandi,ogmYtollstj;riveitaheimildtilafhendingarvru A&"+ gegnYvaWhanngreiWiallankostnaWaftollskoWunogsetjifjrtryggingufyrirgreiWslu  '", aWflutningsgjaldaogafhendieWaleiWrttiggn,semmisfellureru,innanhfilegstmasem '#- tollstj;ritiltekur.ViWkvrWuntryggingargeturtollstj;rilagtalltaW25%lagtluW (z$. aWflutningsgjld.EfvanefndirverWagreiWsluaWflutningsgjaldamtollstj;rikveWagjldin ( ogtakafjrtrygginguuppYau.    RWherraseturnnarireglurumbrWabirgWatollafgreiWslusamkvmtYessarigrein.    37.gr. T, NeyWarleyfi.      HeimilamfarmflytjendumeWaWrumaWilum,semgeyma;tollafgreiddarvrur,aWaf  hendaeiginbyrgWvrusendingar,endasafhendingYeirrabrUn.HandhafineyWarleyfis   er&  byrgurfyrirgreiWsluaWflutningsgjaldavegnavrusendingarefinnflytjandistendurekki  X sjlfurskilum.' ߣ K #    RWherraseturnnarireglurumtgfuneyWarleyfasamkvmtYessarigrein.      X.KAFLI    Wstastj;rnogskipulagtollyfirvalda.  wO  38.gr. B  Wstastj;rntollamla.        FjrmlarWherrafermeWWstustj;rntollamlalandinu.Tollstj;rarfarameWtolla   mlefniumboWirWherrameWYeimhttisemkveWiWerumlgumYessum. {    RWherrahefureftirlitmeWYvaWtollstj;rarrkiskyldursnar.HannhefurrtttilYess nF aWftilathugunartollskjlaWilaogggnvarWandiYauogkrefjatollstj;raskUringallu 9 YvervarWarframkvmdlagaYessara.    RWherraskalennfremurfylgjastmeWYvaWrkistollanefndrkiskyldursnarogskal  nefndinsendarWherrarlegaskUrsluumstrfsn. r   39.gr. 0 Tollumdmi.      LandiWskiptisttollumdmimeWsamahttiogstj;rnsUsluumdmisUslumannaeru  mrkuWhverjusinni.RWherrageturY;meWreglugerWbreyttmrkumtollumdmaefsr i staklegastendur. \4   40.gr.  Tollstj;rar.      Tollstj;rarerutollstj;rinnstj;rnsUsluumdmiReykjavkurogsUslumennWrumstj;rn `  sUsluumdmum,sbr.lgum_framkvmdarvald_ԀrkisinshraWi. S+!   41.gr. # Tollhafnir.  $     TollhfnerstaWur,hfneWaflugvllur,YarsemheimilteraWfermaogaffermafrog !W% geymaogtollafgreiWavrurrYeimnsrstakrarheimildartollyfirvalda. J""&   RWherrakveWurmeWreglugerWhvartollhafnirskulivera.ViWYkvrWunskalrWherra #' takamiWafYrfumatvinnulfsviWkomandistWum.RWherraskalumnnuratriWileita #(  umsagnartollstj;raviWkomandi_tollumdmi_,sbr.3.mgr. $ )   &   0umsgntollstj;raskalgerWttektYvhvorteftirtalinskilyrWisuuppfyllt: ( ! ! ,(88*"i(m"  i(m2  1  .3  Ԉ0    0tollhfnskalverafullngjandiaWstaWatilfermingarogaffermingarfara.i(m݌ Ќ  "i(m"  i(m"2  2  .3  Ԉ0    0tollhfnskalverafullngjandiaWstaWatiltolleftirlits.i(m"O݌ Ќ  "i(m"  i(mC2  3  .3  Ԉ0    0tollhfnskuluverafullngjandigeymsluhs,geymslusvWiognnuraWstaWatil a vrslu;tollafgreiddumvrum.i(mCp݌T, Ќ    '(îRWherrageturmeWsamahttiafturkallaWkvrWunumaWtiltekinhfnskuliveratoll  hfnefekkiertalinYrftollhfnviWkomandistaWeWaskilyrWi3.mgr.eruekkilengur  uppfyllt.     ViWrWstfunhafnarsvWum,hafnarl;WumogWrumsvWumsemtluWerutilupp  X skipunareWageymslu;tollafgreiddumvrumskulusveitarflgoghafnarstj;rnirhafa K #  samrWviWviWkomanditollstj;ra.      42.gr.   Hlutverktollstj;ra. wO      Hlutverktollstj;rasnuumdmier: B  ! ! .(88,"i(m"  i(m}2  1  .3  Ԉ0    lagningoginnheimtatollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu    samkvmtlgumYessumeWaWrumlgum.i(m}݌  Ќ  "i(m"  i(m2  2  .3  Ԉ0    EftirlitlandamrummeWinnflutningi,umflutningiogtflutningivrumtilogfr {  landinuogferWumogflutningifaraogf;lkstilogfrlandinu.i(m/݌nF Ќ  "i(m"  i(m2  3  .3  Ԉ0    EftirlitmeWflutningioggeymslu;tollafgreiddumvarningiinnanlands.i(m݌9 Ќ  "i(m"  i(m2  4  .3  Ԉ0    Upplj;stranbrotagegnlgumYessum,stWvun;lgmtrarhttsemiogeftirfylgnimla  samrmiviWYaWsemmlterfyrirumlgumYessum,lgumummeWferWopinberra  mlaeWaWrumlgum.i(m݌r Ќ  "i(m"  i(m2  5  .3  Ԉ0    SamstarfviWnnurstj;rnvldogstofnanirsemhafameWhndumverkefnisemtengjast e= starfsemitollyfirvalda.i(mͽ݌0 Ќ  "i(m"  i(m2  6  .3  Ԉ0    AWveitaalmennarupplUsingarogleiWbeiningarumtollflokkunvru,kvrWuntoll  verWs,tfyllinguaWflutningsskUrslu,lagninguaWflutningsgjalda,kruleiWiroghvaW  einasemlUturaWtollmeWferWvru.i(m3݌i Ќ  "i(m"  i(m2  7  .3  Ԉ0    nnurverkefnisemhonumerufalinmeWlgumogstj;rnvaldsfyrirmlumeWasem \4 leiWirafvenju.i(m.݌' Ќ    43.gr.  Srstakthlutverktollstj;ransReykjavk. `      AukYeirraverkefnasemtollstj;rumerufalinskv.42.gr.skaltollstj;rinnReykjavk S+! annasteftirtalinverkefnisemltaaWsamrmingutollframkvmdar: " ! ! 0(ť88."i(m"  i(mW2ť  1  .3  Ԉ0    Xr;unogreksturtlvu-ogupplUsingakerfasemnotuWeruafhlfutollyfirvaldaviW # tollafgreiWsluogtolleftirlitsamkvmtlgumYessum.i(mW݌ $ Ќ  "i(m"  i(m2ť  2  .3  Ԉ0    GerWsamskiptareglnafyririnnflytjendur,tflytjendur,_farmflytjendur_,_tollmiWlara_Ԁog !W% aWrasemsenda_tollyfirvldum_ԀupplUsingarmeWrafrnumhttivegnatollafgreiWslu J""& vru.i(m݌#' Ќ  "i(m"  i(m 2ť  3  .3  Ԉ0    GerWverklagsreglnafyrirtollstj;ravarWanditollframkvmdina.i(m 8݌#( Ќ  "i(m"  i(m/2ť  4  .3  Ԉ0    kvrWunumformtollskjalaogeyWublaWasemnotuWeruviWtollframkvmdinaogum $ ) atriWisemskaltilgreinaYar.i(m/\݌v%N!*   "i(m"  i(m2ť  5  .3  Ԉ0    BindandikvarWanirumtollflokkunvruskv.21.gr.i(m݌A&"+ Ќ  "i(m"  i(m2ť  6  .3  Ԉ0    &   MiWlunupplUsingatilannarratollstj;raumatriWisemsnertastarfsemitollyfirvaldameW ( einumeWaWrumhtti,YarmeWalmiWlunupplUsingaumrskurWiogbindandilitum  tollflokkunvru,verklagsreglur,samskiptareglurogtgfueyWublaWa.i(m݌ Ќ  "i(m"  i(m2ť  7  .3  Ԉ0    AWstoWogstuWningurviWaWratollstj;rastrfumsviWitollamla,YarmeWalviW a tlkunlggjafarogstj;rnvaldsfyrirmlaogskipulagningueinstakraverkefna.i(m+݌T, Ќ  "i(m"  i(m2ť  8  .3  Ԉ0    TollendurskoWunlandsvsu.i(m݌ Ќ  "i(m"  i(m2ť  9  .3  Ԉ0    AlYj;WasamskiptisviWitollamlaaWsvomikluleytisemrWherrakveWur.i(m݌ Ќ  "i(m "  i(m112ť  10  .3  Ԉ0    SkipulaghttugreiningarsviWitollamlalandsvsuoggerWeftirlitstlunar   grundvellihennarfyrirlandiWallt.i(m݌ X Ќ  "i(m "  i(m\112ť  11  .3  Ԉ0    Stj;rneinstakraverkefnatollstj;rasemkrefjastviWamikilsundirbningseWaYtttku K #  starfsmannatollstj;rarfleirieneinuumdmiaWfengnusamYykkirWherra.Tollstj;ri    skaltilkynnahlutaWeiganditollstj;raeWatollstj;rumkvrWunsnavarWandistj;rn    verkefnismeWhfilegumfyrirvara.i(m\݌  Ќ  "i(m "  i(m112ť  12  .3  Ԉ0    StarfrkslaTollsk;larkisinssemsrummenntuntollstarfsmannaogannarraeftirYv wO  semnnarerkveWiWumlgumeWareglugerWum.i(m݌B  Ќ  ' (]  44.gr.   Rkistollanefnd. {      Rkistollanefndskalvera;hWurrskurWaraWiligreiningsmlumsemtilhennarerskotiW nF umkvrWuntollaogannarraskattaoggjaldasemgreiWaberviWtollafgreiWslu,tollverW,toll 9 flokkunogannaWsemlgYessimlafyrirum.    RWherraskiparrkistollanefnd.NefndinskalskipuWYremurmnnumogYremurtilvara  tilfjgurrarasenn.SkaleinnYeirraveraformaWurogskalhannfullngjasmuhfisskil r yrWumoghraWsd;marartilskipunarembtti.AWrirnefndarmennskuluhafastaWg;Wa e= Yekkingutollamlum.ViWskipunnefndinaskalYessgttaWnefndarmennsu;hWir 0 tollyfirvldumoghagsmunaaWilum.    UmkrurtilrkistollanefndarfereftirkvWum118.gr.    45.gr. \4 Samvinnatollstj;raviWnnurstj;rnvldogstofnanir. '     Tollstj;riskalaWstoWalgregluogkruvaldviWstrfYeirravegnabrotalgumYessum.    Tollyfirvldognnurstj;rnvldogstofnanirskuluhafagagnkvmtsamstarfvarWandi  verkefnisemtengjasttollheimtuogtolleftirliti,svosemupplUsingagjfogforvarnir. `    46.gr. " Veitingstarfahjtollyfirvldum. #     RWherraskipartollstj;rannReykjavktilfimmrasennogskalhannfullngjasmu  $ hfisskilyrWumoghraWsd;marartilskipunarembtti. !W%   Tollstj;riskipartollverWitilfimmrasenn.Tollstj;rirWuraWrastarfsmennviWembtti J""& sitt.HverssemskipaWurertilstarfasemtollvrWurskalhafalokiWpr;fifr_Tollsk;la_Ԁrk #' isinseWahlotiWsambrilegamenntun.RWherraseturreglugerWnnarifyrirmliumstarfs #( heiti_tollvarWa_. $ )   Tollstj;raerheimiltaWsetjamanntmabundiWtilstarfasemtollvrWvegnaorlofstku, v%N!* veikinda-eWaslysaforfallaeWatmabundinnaleyfatollvarWa.Jafnframtertollstj;raheimilt A&"+ aWsetjamanntmabundiWtilstarfasemtollvrWmeWantekinerkvrWunumhvortrtts  '", aWskipatollvrWaWfulluskv.2.mgr.eWameWanhannstundarnmviWtollsk;lann. '#-  (z$.   &  XI.KAFLI (  TollmiWlarar.   47.gr.  StarfsemitollmiWlara. a     TollmiWlaraerheimiltaWkomafram'(Ԁgagnvarttollyfirvldumfyrirhndinn-ogtflytj T, endaoghafameWhndumeftirtaldaYj;nustutengslumviWtollafgreiWsluvru:  ! ! 2(ե88 0"i(m"  i(ml2ե  1  .3  Ԉ0    RWgjfviWgerWtollskjala,svosemtollflokkunogtreikningaWflutningsgjalda.i(ml݌ Ќ  "i(m"  i(m2ե  2  .3  Ԉ0    TollskUrslugerWvegnainn-ogtflutnings.i(m݌  Ќ  "i(m"  i(m2ե  3  .3  Ԉ0    BeiWniumtollafgreiWsluvru.i(m݌ X Ќ  "i(m"  i(m2ե  4  .3  Ԉ0    GreiWsluaWflutningsgjaldafyrirhndinnflytjanda.i(m݌K #  Ќ    48.gr.    SkilyrWifyrirveitingustarfsleyfis.       RWherraveitirstarfsleyfitiltollmiWlunaraWuppfylltumskilyrWum2.mgr.Yessarar wO  greinar. B    SkilyrWifyrirveitingustarfsleyfiserusemhrsegir:    ! ! 4(882"i(m"  i(m2  1  .3  Ԉ0    UmskjandiskalveralgaWili.i(m ݌  Ќ  "i(m"  i(m2  2  .3  Ԉ0    Stj;rnarmennlgaWilansskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera {  lgrWa,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimm nF rumhafatengslumviWatvinnureksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmt 9 almennumhegningarlgumeWaWrumlgum.Xmegastj;rnarmennekkihafagengist  undirstteWahlotiWd;mvegnabrotatollalgumeWahlotiWd;mfyrirfkniefnabrot.  RkisborgararYeirrarkjasemeruaWilaraWsamningnumumEvr;pskaefnahagssvWiW r eWastofnsamningifrverslunarsamtakaEvr;pueruundanYegnirbsetuskilyrWinu,enda e= suviWkomandirkisborgararbsettirrkisemeraWiliaWWrumhvorumWurnefndra 0 samninga.RWherraerheimiltaWveitaYeimsemerubsettirWrumrkjumsmu  undanYgu.i(m݌ Ќ  "i(m"  i(m2  3  .3  Ԉ0    Daglegurstj;rnanditollmiWlunarskalfullngjaskilyrWum2.tlul.i(m!݌i Ќ  "i(m"  i(m2  4  .3  Ԉ0    StarfsmenntollmiWlara,semannastgerWtollskUrslnaogsamskiptiviWtollyfirvldvegna \4 Yeirra,skuluhafas;ttsrstaktnmskeiWhjTollsk;larkisinstilYessaWWlastfull ' ngjandiYekkingulgumogreglumsemgildaumtollmeWferWvara,YarmeWaltoll  flokkun,tollskUrslugerW,meWferW;tollafgreiddravara,byrgWgreiWsluaWflutnings  gjaldaogupplUsingumsemveittarerutollyfirvldum,ogreglumumgreiWslufrestaW `  flutningsgjalda.i(mI݌S+! Ќ  "i(m"  i(mq2  5  .3  Ԉ0    UmskjandiskalsUnaframaWstj;rnun,innraeftirlit,b;khaldogvarslagagnavegna " starfseminnarverWimeWtraustumhtti.i(mq݌# Ќ  "i(m"  i(m2  6  .3  Ԉ0    Ums;knumstarfsleyfiskalveraskrifleg.i(m݌ $ Ќ    RWherraskalhaldaskryfirtollmiWlara.WrumfyrirtkjumenYeimsemtekinhafa !W% veriWskrer;heimiltaWstarfrkjatollmiWlun,kallasigtollmiWlaraeWameWWrumhtti J""& gefatilkynnaaWYauhafihlotiWviWurkenningurWherrasamkvmtYessarigrein. #'   Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs #( leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafitollmiWlunekkiveittYj;nustu $ ) semhennierheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. v%N!*   & a 49.gr.  '", SkyldurtollmiWlara. '#-     StarfsmenntollmiWlaraskulurkjastrfsnafkostgfniogsamviskusemihvvetnaog'a ' (z$. haldalgogreglursemltaaWstarfiYeirra. (   VerWitollmiWlariYessvaraWumbj;WandihansleggivsvitandifyrirhannrngeWa;full  ngjandiggnskalhannYegarstaWtilkynnaumYaWtiltollstj;ra.    50.gr. T, EftirlitmeWtollmiWlurum.      TollmiWlararltaeftirlititollstj;ransReykjavk.    Tollstj;ranumReykjavkberaWtilkynnarWherraumtluWbrottollmiWlaralgum   YessumeWaWrumlgumsemvarWatollmeWferWvru.  X   RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfitollmiWl K #  arauppfyllihannekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldursnar    samkvmtlgumYessum.      XII.&  KAFLI wO   Fr'w utanlandsferWum,skUrslugjafirfarmflytjenda,ferming,affermingo.fl.  B  51.gr.    TilkynningumkomuogbrottfrfarautanlandsferWum.       Stj;rnandafarsberaWtilkynnatollstj;rakomufarsinntollsvWirkisinsogbrottfr {  meWhfilegumfyrirvara. nF   FlugumferWarstj;rnskalveitatollstj;raupplUsingarumkomuogbrottfrflugfarautan 9 landsferWumsvoflj;ttsemviWverWurkomiW.    Landhelgisgslanskalveitatollstj;raupplUsingarumkomuogbrottfrskipautanlands  ferWumsvoflj;ttsemviWverWurkomiW. r   StarfsmennhafnaogskipaWirleiWsgumennsvoogstarfsmennflugvallaskuluveitatoll e= stj;raallarnauWsynlegarupplUsingarumferWirskipaogflugfara. 0   RWherragetursettnnarireglurumtilkynningarsamkvmtYessarigrein.    & a 52.gr. i FyrstaogsWastaviWkomatollhfn. \4     FarierskyltaWhafafyrstuogsWustu'aԀviWkomuhrlanditollhfn.SkalfermingeWa ' affermingfarsfaraYarframogmnnumhleyptYarfrborWieWateknirumborW.    53.gr. `  Undantekningar. S+!     Xegarsrstaklegastendurgeturtollstj;riveittleyfitilYessaWfarhafifyrstueWasWustu " viWkomuhrlandiutantollhafnar.XeimsemslktleyfifrerskyltaWhltaYeimskilyrWum # semtollstj;riseturfyrirundanYgunni,m.a.varWandiferminguogaffermingufars,oggreiWa  $ allankostnaWsemafhennileiWir. !W%   Fari,semstatterneyWeWaYarfaWleitahafnarvegnaveikindaeWaslysshafnareWafar J""& Yega,erekkiskyltaWhafafyrstuviWkomutollhfnhrlandienstj;rnandifarsinsskal #' tilkynnatollstj;rakomufarssvoflj;ttsemverWamogstWurYessaWleitaWvarhafnar #( skyndi. $ ) & ,   FiskiskipisemsiglirmeWaflatiltlandabeintafveiWumerekkiskyltaWhafaviWkomu v%N!* tollhfnviWupphafferWar.Skipstj;raerskyltaWgefatollstj;raupplUsingar,meWhfilegum A&"+ fyrirvara,umfyrirhugaWasiglingumeWaflatiltlanda.  '", ',v%Y   54.gr. (z$. AfgreiWslustaWurfars. (    :heimilteraWleggjaaWkomuskipiaWbryggjueWaWruhafnarmannvirkifyrrenaWfengnu  leyfitollstj;rasemeinniggeturkveWiWsamrWiviWhafnaryfirvldogskipstj;rahvar  hfnskipiWskulileggjast.FlugvlarskuluafgreiddarYarflugvellisemtollstj;rikveWur a samrWiviWflugvallarstj;ra. T,   55.gr.  FyrirmliumaWskipmegieingnguhafastviWtollhfnum.       Tollstj;raerheimilt,efstWaYykirtil,aWmlasvofyriraWskipmegiekkiliggjaeWa  X hafastviWinnantollsvWisrkisinsnematollhfnum. K #    56.&  Ԁgr.    Skylda' stj;rnandafarstilaWaWstoWatollverWi.       Stj;rnandafarsberaWveitatollstj;raallarupplUsingarsemYrferumfariW,farmYess wO  ogfarYega.HannskalvsaallainngangafarmrUmisvooggeymslurogaWrastaWiYarsem B  geymamvruroghonumereWattiaWverakunnugtum.      EftollvrWur;skaraWkomastumborWeWafrborWierstj;rnandafarsskyltaWveitatil   YessnauWsynlegaaWstoW. {    & , 57.gr. 9 MeWferWforWa.      AldreimgefaeWaseljalandafbirgWumeWaforWafarsnemaaWflutningsgjldsugreidd  ogWrumlagafyrirmlumfullngtuminnflutning.',9k r   Stj;rnandifarssemermillilandaferWumskalviWkomuinntollsvWirkisinshafa e= sinnivrsluoglsainniforWaogbirgWirsemeruumframhfileganforWasemheimilteraW 0 hafatilfrjlsraafnotafarinu.samahttskalfariWmeWtollskyldanvarninghafnarsem  ekki&  aWflytjalandogtollafgreiWa.Stj;rnandifarsberbyrgWYvaWalltfariundirls  semYarskalveraogekkerthverfiundanls.'6 i   VerWifarleiWtiltlandaaWsnaviWtillandsinsberstj;rnandaYess,efinnsigliskv.164. \4 gr.hafaveriWrofineWa;tollafgreiddurforWitekinnnotkun,aWgtaYessaWhvorkifarYegar ' nhfnhverfibrottfrfarinueWaafafgreiWslustaWfyrrentollstj;rihefurgefiWleyfitil  Yess.    Stj;rnandifarsskalgeraskryfirvrurskv.1.mgr.viWkomufarsinntollsvWirkisins. `  Stj;rnandifarsskalafhendatollstj;raskrnaviWkomutillandsins. S+!   Tollstj;raerheimiltaWundanYiggjaskemmtiferWaskip,semkomahingaWtillands,kvW " um2.mgr.og4.mgr. #   58.gr. !W% Farmskr. J""&     Allarvrur,semfarflyturfrtlndumeWatiltlanda,skulufrWarfarmskr.X;er #' ekkiskiliWaWupplUsingarumvrurforWafarsogfarangurfarYegaoghafnarsuskrWar #( farmskr.:heimilteraWflytjarfari;tollafgreiddavrusemekkierfarmskr,nema $ ) hennissamtmisframvsaWviWtollgsluogleyfifengiWfyrirflutningihennarrfarinu. v%N!*   TilgreinaskalfarmskrtollhfnsemerkvrWunarstaWurvru. A&"+   RWherraskalmeWreglugerWsetjannarireglurum_farmskr_ԀsamkvmtYessarigrein,  '", m.a.YrvrursemfrWarskuluskrna,breytingarogleiWrttingarskrrinnarogbyrgW '#- YeimupplUsingumsemYarkomafram. (z$. Ї  59.gr. ( Httulegefni.    RWherraerheimiltaWmlasvofyrirreglugerWaWtilteknarhttulegarvrur,svosem  eiturefniogaWrarslkarvrur,skulitollafgreiddareinumstaWfyriralltlandiW. a   60.gr.  Geymslabannvru.    EfvaraerflutttillandsinsandstttfyrirmlumlagaeWastj;rnvaldsfyrirmla,sembanna   innflutninghennar,skaltollstj;rimlafyrirumhvarogmeWhvaWahttihnskuligeymd  X YartilkvrWunhefurveriWtekinumfrekarimeWhndlunhennarafYartilbrumstj;rn K #  vldum,svosemumfrguneWaflutningrlandi.      61.gr.   AWkomuafgreiWslafars. wO  "  AffermingfarserhWleyfitollstj;ra.SlktleyfiskalekkiveittfyrrenaWkomuskUrsla, B  farmskrognnurYauskjlsemlgogreglurskiljahafaveriWafhenttollstj;ra.    & ,   XrttfyrirkvWi1.mgr.eraffermingfarsheimilnleyfistollstj;raefneyWsteWjaraW   ogaffermingernauWsynlegtilYessaWtakmarkatj;nfarmifars.Stj;rnandafarsberaWtil {  kynnatollstj;raumaffermingustraxogauWiWerogtilgreinastWurhennar. nF ',z#  62.gr.  Skryfiraffermdarvrur.  %  AWlokinniafferminguhverrihfnerstj;rnandafarsskyltaWltatollstj;ratnkvma r skryfirvrursemaffermdarhafaveriWhfninni.Stalningekkiframkvmdgeturtoll e= stj;riltiWgerahanakostnaWfarmflytjanda. 0   63.gr.  Skrumvntunogskemmdirvrum. i &  AWlokinniafferminguhverrihfnberstj;rnandafarsaWafhendatollstj;raskryfir \4 vntunogskemmdirvrumsemkomiWhafalj;sviWafferminguna.Tollstj;rigeturltiW ' faraframranns;knvntunogskemmdumvegnaeftirlitsmeWvrunnieWakvrWungjalda  afhenni.    & , 64.gr. S+! BrottfararafgreiWslafars. " (  FermingfarserhWleyfitollstj;raaWundanskildumaflasemtekinnerumborWskip # veiWisvWum.',S(  $   SvarafluttfarnsamYykkistollstj;raberstj;rnandafarsaWaffermaYaWafturef !W% tollstj;ritelurYaWnauWsynlegtvegnaeftirlitsmeWvrunni. J""&   65.gr. #( Farfrinnanlandshfn. $ ) +  Tollstj;rigeturkveWiWaWmeWfarsemkemurfrinnanlandshfnumeWaafveiWumskuli v%N!* fariWsemaWkomufaraWYvertolleftirlitvarWar. A&"+   66.gr. '#- AWstaWatiltolleftirlitsflugstWeWahfn. (z$. S,  EigendumeWaumrWamnnumfara,semannastreglubundnarferWirmillilanda,erskylt ( aWleggjatollstj;ratilnendurgjaldsngilegthsrUmieWaaWraaWstWutiltolleftirlitsmeW  farYegum,hfnumogvrum,sYesskrafist.    67.gr. T, BrrWitollstj;rasinnistj;rnandifarsekkiskyldumsnum.  2.  HafifarmskrognnurggnsamkvmtkvWumYessakaflaekkiveriWafhenttollstj;ra  erhonumheimiltaWtakasnavrsluYj;WernisskrteiniogmlibrfskipseWaloftferWaskr   teiniflugfarssvooghafnaskrognnurviWeigandiskjl.Tollstj;raberaWskilastj;rnanda  X farsskjlumYessumYegarviWeigandiggnhafaveriWafhenttollstj;ra. K #    68.gr.    Herskipogherflugvlar.   0  kvWiYessakaflatakaekkitilerlendraherskipaogherflugvlasemleitahrhafnar. wO  Stj;rnendumYeirraerY;skyltaWgeratollstj;rafullngjandigreinfyriraWumherfarsaW B  rWaogmkrefjastYessaWslkgreinargerWsgefinskriflega.      MeWYeimundantekningumsemleiWirafvarnarsamningi0slandsogBandarkjaNorWur   Amerkuerufrskv.1.mgr.undanYegininnsiglunvista,birgWaogannarsvarningsumborW. {    WurentollskyldarvrurerufluttarrfarisemumrWir1.mgr.berstj;rnandafarsaW nF afhendatollstj;raskryfirvrurnar.Tollstj;rihefursmuheimildirtilhverskonareftirlits 9 meWYeimvrumogWrumvarningisemflutturertillandsins.      &  XIII.KAFLI r  MeWferWogvarsla;tollafgreiddrarvru.  e= 69.gr. 0 GeymslusvWifyrir;tollafgreiddarvrur.  4  HeimilteraWgeyma;tollafgreiddarvrureftirtldumgeymslusvWum:' 5  ! ! 6(884"i(m"  i(m72  1  .3  Ԉ0    AfgreiWslugeymslumfarmflytjendaogviWurkenndratollmiWlara,sbr.88.!90.gr.i(m7K7݌i Ќ  "i(m"  i(mT82  2  .3  Ԉ0    Tollvrugeymslum,sbr.91.!95.gr.i(mT88݌\4 Ќ  "i(m"  i(mU92  3  .3  Ԉ0    TollfrjlsumforWageymslum,sbr.96.!100.gr.i(mU99݌' Ќ  "i(m"  i(md:2  4  .3  Ԉ0    TollfrjlsumverslunumogtollfrjlsumbirgWageymslumYeirra,sbr.101.!104.gr.i(md::݌ Ќ  "i(m"  i(m;2  5  .3  Ԉ0    FrsvWi,sbr.105.!108.gr.i(m;;݌ Ќ    :heimilteraWgeyma;tollafgreiddarvrurutanYeirrageymslusvWasemnefnderu1. `  mgr. S+!   XrttfyrirkvWi2.mgr.ertollstj;raheimilt,YegarsrstakarstWurmlameWYv,aW " veitaleyfitilgeymslu;tollafgreiddrarvruutangeymslusvWaskv.1.mgr.Leyfiskalveitt # meWskriflegumeWarafrnumhtti.Tollstj;rigeturbundiWleyfiYeimskilyrWumsemhann  $ telurnauWsynleg.LeyfishafiskalgreiWaallankostnaWsemhlUstafnauWsynlegueftirlitimeW !W% vrunni. J""&   Tollstj;raerheimiltaWtaka;tollafgreiddarvrursnarvrslurkostnaWfarmflytjanda #' eWainnflytjandatilgeymslueWatollafgreiWsluefnauWsynkrefur. #(   70.gr. v%N!* Geymslutmi. A&"+ M@  Vrur,semsettarhafaveriWafgreiWslugeymsluskv.1._tlul_.1.mgr.69.gr.,skal_toll  '", afgreiWa_ԀinnansexmnaWafrkomuflutningsfarsvrutillandsinsnematollstj;rihafiveitt '#- leyfitilflutningsYeirratollvrugeymslu,tollfrjlsaforWageymslu,tollfrjlsaversluneWa (z$. frsvWi.Efsrstaklegastendurgeturtollstj;riheimilaW,aWfengnusamYykkileyfishafa, ( aWvrurskulitollafgreiWainnan18mnaWafrkomuflutningsfarstillandsins.    HeimilteraWgeyma;tollafgreiddarvrurgeymslusvWumskv.2.!5.tlul.1.mgr.69.  gr.ntmatakmarkana. a   71& a .gr.  ReglugerWarheimild.      RWherra'aDseturmeWreglugerWnnarikvWiummeWferWogvrslu;tollafgreiddravara   samkvmtYessumkafla.  X   72.gr.    AthafnasvWioghsnWitilgeymslu;tollafgreiddravara.    CE  GeymslusvWifyrir;tollafgreiddarvrurskalveraafmarkaWrUmi,hseWaafgirtsvWi   eftireWlivrunnarogundirlsleyfishafa.SkalYaWveraaWlluleytimeWYeimhttiaWYaW wO  hentitiltryggrarvrsluYeirravarasemYareigaaWvera. B  & a   Tollstj;riskalviWurkennaathafnasvWioghsnWisemtlaWertilgeymslu;toll    afgreiddravaraogerubreytingarYv;heimilarnemaaWfengnuleyfihans.   'a HG  LeyfishafigeymslusvWisbyrgistaWgeymslusvWiWuppfyllihverjumtmaYauskil {  yrWisemsetteruumsigkomulagYess. nF   EfgeymslusvWierekkifullkomnusigkomulagiogleyfishafibtirekkirYvinnan 9 Yessfrestssemtollstj;ritiltekurgeturtollstj;riltiWbtargllumkostnaWleyfishafa  eWasvipthannrttitilYessaWnotahsnWiWeWasvWiW.  @   MeWferWvarageymslusvWum.  e= @!73.gr. 0   Einkaneysla,afnoteWasUningvrumsemfluttarhafaveriWgeymslusvWifyrir;toll  afgreiddarvrurer;heimilnemaannaWstekiWframlgumYessum.    IWnaWurogaWvinnslavrumer;heimilgeymslusvWifyrir;tollafgreiddarvrurnema i annaWstekiWframlgumYessum. \4   & , 74.gr.  Httulegefni.  L  Tollstj;rigetursettsrstkskilyrWifyrirgeymsluhttulegraefnageymslusvWum,t.d. `  umeftirlit,geymslustaWeWameWferWYei',LrraaWWruleyti,eWabannaWgeymsluYeirra S+! geymslusvWumefnauWsynbertil. " &  @ byrgWvrsluhafa.   $ @!75.gr. !W%   FarmflytjendurogleyfishafargeymslusvWaskv.69.gr.berabyrgWaWgeymslaog J""& flutningur;tollafgreiddrarvrussamrmiviWkvWiYessakafla. #' ' N  76.gr. $ ) SkrningvruinngeymslusvWi. v%N!* P  ViWflutningvarageymslusvWifyrir;tollafgreiddarvrurskv.2.!5.tlul.1.mgr.69. A&"+ gr.skalleyfishafiskrYrnafninnflytjandasendingarogtilgreinaheitiogtegundvara  '", sendingusamtmagni,YyngdogverWmtiYeirra.Leyfishafiskaljafnframtskrnmersend '#- ingar. (z$.   AWflutningsgjldafsendingumiWastviWYaWvrumagnsemtilgreintersamkvmtkvW ( um1.mgr.,sbr.Y;kvWi87.gr.umumframmagnvru.    &  77.gr. a Afhending'RvrutafgeymslusvWitilnotkunarinnanlands. T, R  Xeimsemhafa;tollafgreiddarvrursinnivrslutilflutningseWageymsluer;heimilt  aWltaYrafhendinleyfistollstj;ra.kvWiYettagildirhvorkiumvrurtollfrjlsum  forWageymslumnumvrursemseldarerurtollfrjlsumverslunum.     78.gr. K #  byrgWgreiWsluaWflutningsgjalda.    U  Farmflytjendur,leyfishafargeymslusvWaskv.69.gr.ogeftiratvikumumboWsmenn    erlendraaWila,semflytjavrurhingaWtillands,byrgjastgreiWsluaWflutningsgjldumaf   vrumsemYeirhafaafhenteWatekiWnotkunnYessaWgtthafiveriWkvWalagaYess wO  ara. B    UmtlunaWflutningsgjaldaYeimtilvikumsemumrWir1.mgr.fereftirkvWum    115.gr.     GeramfjrnmeignumYeirrasemberabyrgWgreiWslugjaldaskv.1.mgr.fyrir {  aWflutningsgjldum,drttarvxtumogkostnaWinundangenginsd;mseWad;msttar. nF   &  79.gr.  AfhendingvrurfarieWaafgreiWslugeymslu.  X  WurenvaraerfluttrfarieWaafgreiWslugeymslutollvrugeymslu,tollfrjlsaforWa r geymslu,tollfrjlsaversluneWa_frsvWi_,sbr.2.!5.tlul.1.mgr.69.gr.,skalleyfishafitil e= kynnatollstj;raYvtollumdmiYarsemgeymslusvWiWerumfyrirhugaWanflutning.Sama'X 0 gildirYegarvaraerafhentrvrslufarmflytjandaafgreiWslugeymslutollmiWlaraeWaannars  farmflytjanda.Tollstj;riskallUsaYvyfirhvortflutningursheimilleWahvortvaranskuli  kyrrsetttilfrekariskoWunarntafarenY;eigisWaren24klukkustundumeftiraWtilkynning i bersthonummeWsannanlegumhtti. \4   kvWi1.mgr.gildirekkiumvrursemfluttarerutollfrjlsaforWageymslurbirgWa ' forWafars.    &  80.gr. `  Flutningur;tollafgreiddrarvrumilligeymslusvWa. S+! d]  HeimilteraWflytja;tollafgreiddarvrurmilligeymslusvWaskv.2.!5.tlul.1.mgr. " 69.gr.nsrstaksleyfistollstj;ra.Vrsluhafiskaltilkynnatollstj;raumflutningvruWur # enflutningursrstaW.'p]  $   XrttfyrirkvWi1.mgr.er;heimiltaWflytjavrurtollfrjlsriforWageymslueWatoll !W% frjlsriverslunnnurgeymslusvWifyrir;tollafgreiddarvrurnemaaWfengnusrstku J""& leyfitollstj;ra. #'   81.gr. $ ) YfirfrslabyrgWarvrsluhafa. v%N!* v`  Flutningur;tollafgreiddrarvrumilligeymslusvWafyrir;tollafgreiddarvrur,sbr.82. A&"+ og83.gr.,hefurfrmeWsryfirfrslubyrgWarfreinumvrsluhafatilannarsYegar  '", leyfishafi,semtekurviWvru,staWfestirm;ttkuhennar. '#-   TilsnnunaryfirfrsluvrslubyrgWarsamkvmtYessarigreinskalfariWeftirreglum (z$. 82.og83.gr.eftirYvsemviW. (   82.gr.  Geymsluband. a b  ViWflutning;tollafgreiddumvrummilligeymslusvWa,semekkierubyrgWsama T, leyfishafa,skalfariWeftireftirfarandiformreglumumflutningerkallastgeymsluband:Skal  leyfishafigeymslusvWissendingarstaWgefatfylgibrfmeWvrunnieyWublaWisem  tollstj;rinnReykjavklturtba.FylgibrfiWskalveraYrriti.LeyfishafigeymslusvWis   semafhendir;tollafgreiddavrutilleyfishafageymslusvWisskv.2.og5.tlul.1.mgr.69.  X gr.skalhaldaeftireinueintakifylgibrfsinsrituWuafviWkomandileyfishafageymslusvWis K #  kvrWunarstaWumm;ttkuvrutilflutnings.AnnaWeintaktilheyrirleyfishafaYess    geymslusvWissemtekurm;ti;tollafgreiddrivrutilgeymslu.XriWjaeintakiWskalsent    tollstj;rasendingarstaWmeWritunumaWflutningislokiW.     ritaWeintakleyfishafageymslusvWissemafhendir;tollafgreiddavruersnnunYess wO  aWvrslubyrgWhansslokiW. B    VarageymslubandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYv    aWhnvarfluttaffyrrageymslusvWi.     RWherrageturkveWiWmeWreglugerWaWstaWfylgibrfsogritunarYaWskv.1.og2. {  mgr.komirafrnartilkynningar. nF   83.gr.  Tollband.  i  ViWflutning;tollafgreiddumvrumtollfrjlsaverslun,tollfrjlsaforWageymslueWa r varnarsvWiWKeflavkurflugvelliskalfariWeftireftirfarandiformreglumumflutninger e= kallasttollband:Tollstj;risendingarstaWskalgefatfylgibrf(tollseWil)meWvrunnitil 0 kvrWunarstaWar.FylgibrfiWskalveratvriti.Eitteintaktilheyrirleyfishafageymslu  svWissemafhendirvrutilflutningstilWurnefndrastaWa.AnnaWeintaktilheyrirtollstj;ra  &  kvrWunarstaW.BWieintkinskulurituWaftollstj;raumaWvarahafiveriWafhenttil i flutnings.XauskulueinnigrituWaftollstj;raYegarvaraerafhentkvrWunarstaW.'l \4   Eintakfylgibrfs,semhefurveriWritaWaftollstj;ra,ersnnunleyfishafageymslusvWis ' umaWvrslubyrgWhansslokiW.    VaratollbandiskalafhentnUttgeymslusvWieigisWareninnan24tmafrYvaWhn  varfluttaffyrrageymslusvWi. `    RWherrageturkveWiWmeWreglugerWaWstaWfylgibrfsogritunarYaWskv.1.og2. S+! mgr.komirafrnartilkynningar. "   VntunogumframbirgWir.   $ 84.gr. !W% Vrutalning. J""&     Tollstj;rigeturhvenrsemergertvrutalningugeymslusvWum. #'   LeyfishafigeymslusvWisskalgtaYessaWmeWferWogvarslavarageymslusvWis #( jafnanmeWYeimhttiaWaWgengilegtsaWframkvmaYarvrutalningu.Erhannskyldur $ ) tilaWgefatollstj;rahverjarYrupplUsingarsem;skaWereftirumvrurgeymslusvWinu v%N!* ogveitahverskonaraWstoWviWeftirlitsstrftollstj;ra. A&"+   LeyfishafiskalhafabyrgWarmannviWstaddanvrutalningu.  '",   '#-   8& a  5.gr. ( SUnilegvntun.      Tollstj;ri'a(sskallkka,fellaniWureWaendurgreiWatollefframkemursUnilegvntunvru  sendingu,heildeWaaWhluta,viWaffermingufars.VruvntuntelstsUnilegkomivrusend a ingekkiframviWaffermingueWaeflj;sterafytriumbWumaWumvntuneraWrWa. T,   RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa  endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskulifra  snnurvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntunvru   sendingu.  X   86.gr.    Leyndvntun.        Komiframvntun_vrusendingu_,semekkivarsUnilegviW_affermingu_Ԁ_fars_,heildeWa   aWhluta,semsetter_geymslusvWi_Ԁfyrir_;tollafgreiddar_Ԁvrurskv.1.mgr.69.gr.eWa wO  geymdersamkvmtkvWum3.mgr.69.gr.,er_leyfishafa_ԀskyltaWgreiWatollognnur B  aWflutningsgjldafYv_vrumagni_ԀsemvantarmiWaWviWskrninguskv.76.gr.,aWviWbttu    20%lagitollognnuraWflutningsgjld,nema_leyfishafi_Ԁgetifrtfullngjandisannanir   fyrirYvaW_vntunin_ԀskomintilWurensendinginvarfluttinn_tollsvWi_Ԁrkisins. {    RWherraskalmeWreglugerWkveWannarumskilyrWiniWurfellingar,lkkunareWa nF endurgreiWslutollsskv.1.mgr.Hanngeturm.a.kveWiWummeWhvaWahttiskalfra 9 snnur&  ԀvntunvrusendinguogfrestitilYessaWtilkynnatollstj;raumvntunvrusend  ingu.'|    &  87.gr. e= UmframbirgWir. 0 }  LeyfishafigeymslusvWisskalskrallarumframbirgWirgeymslusvWisamkvmt  kvWi76.gr.umleiWoghannverWurYeirravar.Leyfishafiskaltilkynnatollstj;raumallar  skrningarsamkvmtYessarigrein.'e} i   Komifram,viWvrutalningutollstj;rageymslusvWifyrir;tollafgreiddarvrur,vru \4 magnumframYaWmagnsemskrWerinnhlutaWeigandigeymslusvWiskv.76.gr.er ' leyfishafa& a geymslusvWisskyltaWgreiWatollognnuraWflutningsgjldafYvvrumagni  YegarYessverWurvart.  'aF  AfgreiWslugeymslurfarmflytjendaogtollmiWlara.  S+! 88.gr. " Starfsleyfi. #     AWuppfylltumskilyrWum1.!3.og5.!7.tlul.1.mgr.91.gr.geturtollstj;rinnReykjavk  $ heimilaWfarmflytjendum,semflytjavrurtilogfrtlndumeWa;tollafgreiddarvrur !W% millitollumdmainnanlands,aWrekaafgreiWslugeymslurfyrir;tollafgreiddarvrur.Toll J""& stj;ranumReykjavkerheimiltaWveitatollmiWlurumleyfitilrekstursafgreiWslugeymslu #' aWuppfylltumsmuskilyrWum. #(   XeiraWilarsemumgetur1.mgr.ogekkirekaafgreiWslugeymslureiginnafniskulueiga $ ) nganaWgangaWgeymslumsemreknarerugrundvellileyfisskv.1.mgr. v%N!*   Tollstj;rinnReykjavkskalhaldaskryfirleyfishafaskv.1.mgr.Wrumfyrirtkjum A&"+ enYeimsemtekinhafaveriWskrer;heimiltaWstarfrkjaafgreiWslugeymslu.  '",    Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs '#- leyfisfellurleyfiWniWur.Starfsleyfifellurjafnframtrgildihafileyfishafi&   ekkiveittYj;nustu ( semhonumerheimiltsa'(mkvmtlgumYessumsamfelltt;lfmnuWi.    89.gr. a Afturkllunstarfsleyfis. T, g  Tollstj;rinnReykjavkgeturafturkallaWstarfsleyfiskv.88.gr.uppfyllileyfishafiekki  lengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldursnarsamkvmtlgum  Yessum.     90.gr. K #  VrursemheimilteraWflytjaafgreiWslugeymslu.        HeimilteraWflytja;tollafgreiddarvrurafgreiWslugeymslurfarieWamilliafgreiWslu    geymslna.VrursemhWareruinnflutningsleyfumerheimiltaWflytjaafgreiWslugeymslu,   endaY;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegna wO  hennarliggifyrir. B    & , Tollvrugeymslur.    91.gr. {  SkilyrWistarfsleyfis. nF     AWfenginniskriflegriums;knge',/turrWherraveittleyfitilreksturstollvrugeymslufyrir 9 ;tollafgreiddarvrurtollhfn.LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaW  veitaWrumYYj;nustusemfelstrekstritollvrugeymslu,enleyfishfumsjlfumer  ;heimi&  ltaWgeymaYarvrureWastundaYaraWvinnsluvrum,verslun,umboWsslu,heild r slueWasmslu.SkilyrWifyrirveitingustarfsleyfiseruaWWruleytisemhrsegir:'U e= ! ! 8(886"i(m"  i(m2  1  .3  Ԉ0    UmskjandiskalveralgaWili.i(m5݌0 Ќ  "i(m"  i(m2  2  .3  Ԉ0    Stj;rnarmennlgaWilansskuluveraa.m.k.tveir.Xeirskuluverabsettirhrlandi,vera  lgrWa,hafa;flekkaWmannorW,verafjrsnsrWandiogmegaekkisWustufimm  rumhafatengslumviWatvinnureksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmt i almennumhegningarlgumeWaWrumlgum.Xmegastj;rnarmennekkihafahlotiW \4 d;mvegnabrotatollalgumfyrirfkniefnabrot.RkisborgararYeirrarkjasemeru ' aWilaraWsamningnumumEvr;pskaefnahagssvWiWeWastofnsamningifrverslunar  samtakaEvr;pueruundanYegnirbsetuskilyrWinu,endasuviWkomandirkisborgarar  bsettirrkisemeraWiliaWWrumhvorumWurnefndrasamninga.RWherraerheimilt `  aWveitaYeimsemerubsettirWrumrkjumsmuundanYgu.i(m2݌S+! Ќ  "i(m"  i(mڔ2  3  .3  Ԉ0    Daglegurstj;rnandigeymslusvWisskalfullngjaskilyrWum2.tlul.i(mڔ݌" Ќ  "i(m"  i(m2  4  .3  Ԉ0    LeyfishafiskalsetjatryggingufyrirgreiWsluaWflutningsgjaldasemfyrirtkiWkannaW # verWabyrgtfyrirvegnastarfseminnar.ViWkvrWunfjrhWtryggingarinnarskal  $ m.a.hfWhliWsj;nafumfangistarfseminnaroggjldumafYeimvrumsemtlamaW !W% geymdarverWigeymslunni.NnarikvWiumfjrhWtryggingaroglgmarksskilmla J""& aWWruleytiskulusettreglugerW.i(m0݌#' Ќ  "i(m"  i(m2  5  .3  Ԉ0    GeymslusvWiskalhafahlotiWviWurkenningutollstj;raskv.2.mgr.72.gr.ogliggjavel #( viWafferminguogeftirliti.UpplUsingarumstaWsetningugeymslusvWisogmannvirki $ ) tengdYvskululiggjafyrir.GengiWskalYannigfrgeymslumaWYrverWiauWveldlega v%N!* settarundirlstollgslunnarefnauWsynbertilvegnatolleftirlits.i(m݌A&"+ Ќ  "i(m"  i(mt2  6  .3  Ԉ0    LeyfishafageymslusvWiserskyltaWltatollstj;ratnendurgjaldsfullngjandi  '", aWstWugeymslusvWinutiltolleftirlitsogranns;knarvrumogenn&  fremureinfld '#- hldogt''ԜkisemnauWsynlegerutilslkseftirlitsaWmatitollstj;ra.i(mt݌(z$. Ќ  "i(m"  i(m2  7  .3  Ԉ0    Vl-oghugbnaWurfyrirbirgWab;khaldskalYannigrgarWigerWuraWunntshverj ( umtmaaWstaWreynaviWtkudagsendingar,magnsendingu,staWsetninguhennar,  meWferWogrWstfun.JafnframtskaltryggtaWtollstj;rieigitWaWgangaW_birgWab;k  haldi_Ԁ_geymslusvWis_.Vl-oghugbnaWurskalsamYykkturaftollstj;ranumReykjavk. a HonumerheimiltaWgeraaWskilyrWiaWtollyfirvldhafibeinlnuaWgangaWupplUs T, ingumrbirgWab;khaldi.i(mם݌ Ќ  "i(m"  i(mV2  8  .3  Ԉ0    LeyfishafiskalhafaaWskipastarfsf;lkisemhefurfullngjandiYekkingulgumog  reglumummeWferW;tollafgreiddravara.SUntskalframaWskjalagerWvegnatollmeW   ferWar,stj;rnun,innraeftirlit,b;khaldogvarslagagnastarfseminnarverWimeWtraustum  X htti.i(mV݌K #  Ќ  "i(m"  i(m2  9  .3  Ԉ0    Hagkvmnitreikningurvegnarekstursgeymslunnarskalliggjafyrir.i(m֣݌   Ќ    RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen    YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollvrugeymslu.     Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs wO  leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveittYj;nustu B  semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi.      RWherrageturmeWreglugerWsettnnarifyrirmliumskilyrWifyrirveitingustarfsleyfis   tilrekstursgeymslusvWafyrir;tollafgreiddarvrur. {    &  92.gr. 9 Afturkllunstarfsleyfis.      RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.91.  gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur r snarsamkvmtlgumYessum.'9 e=   &  93.gr.  VrursemheimilteraWflytjatollvrugeymslu.      HeimilteraWflytja;tollafgreiddarvrurtollvrugeymslurfarieWaafgreiWslugeymslu. i VrursemhWareruinnflutningsleyfumerheimiltaWflytjatollvrugeymslu,endaY;ttleyfi \4 liggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegnahennarliggifyrir.'ǩ '   HeimilteraWflytjainnlendarvrurtollvrugeymsluefYrerutlaWartilnotaviW  aWvinnslusemheimilergeymslunnisamkvmtkvWum95.gr.    HeimilteraWflytjainnlendaframleiWsluvrutiltflutningstollvrugeymsluYegarheimil `  erendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarviWtflutningvruskv.85. S+! gr.eWa85.gr.Alaganr.99/1993,umframleiWslu,verWlagninguogslubvrum.0Yessum " tilvikumskalendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarheimilYegarvara # hefurveriWflutttollvrugeymslu.  $    !W%   94.gr. J""& Tollafgreiddarvrurtollvrugeymslu. #'     RWherrageturkveWiW,aWfenginniums;knleyfishafatollvrugeymslu,aWheimila #( geymslutollafgreiddraog;tollafgreiddravarasamarUmitollvrugeymsluaWuppfylltum $ ) eftirfarandiskilyrWum: v%N!* ! ! :(88 8"i(m"  i(mh2  1  .3  Ԉ0    TollafgreiddarvrurskuluveraskUrtaWgreindarfr;tollafgreiddumvrumbirgWab;k A&"+ halditollvrugeymslu.Tollstj;rinnReykjavkskalsamYykkjavl-oghugbnaWtoll  '", vrugeymslutilYessaWtryggjaaWYessuskilyrWisfullngt.i(mh݌'#- Ќ  "i(m"  i(m2  2  .3  Ԉ0    RWherrageturbundiWleyfisamkvmtYessarigreinYeimskilyrWumsemhanntelur (z$. nauWsynlegtilYessaWtryggjafullngjanditolleftirlit.i(m݌( Ќ    RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWleyfisamkvmt  YessarigreinuppfyllileyfishafiekkilengurskilyrWi1.mgr.    RWherrageturkveWiWnnarumskilyrWiheimildarskv.1.mgr.meWreglugerW. a   95.gr.  t  AWvinnslatollvrugeymslu.    IWnaWarframleiWslaognnuraWvinnslavruer;heimiltollvrugeymslu.     XrttfyrirkvWi1.mgr.er;verulegaWvinnslavrumheimiltollvrugeymslu,svo  X semskiptingsendinga,einfldumpkkun,merking,samsetning,pr;funogYrif. K #    Tollstj;riskerref;lj;sterhvortaWvinnslafalliundir2.mgr.      Tollstj;raerheimiltaWtakmarkaaWvinnsluskv.2.mgr.efYaWtelstnauWsynlegtvegna    tolleftirlits.     &  _Tollfrjlsar_Ԁ_forWageymslur_.  B  96.gr.    Starfsleyfi.       AWuppfylltumskilyrWum1.!8._tlul_.1.mgr.91.gr.geturrWherraheimilaW_lgaWilum_ {  aWreka_tollfrjlsar_Ԁ_forWageymslur_Ԁ_tollhfn_ԀYarsemgeymamvistir,tbnaWogannanforWa nF fyrirfr_utanlandsferWum_Ԁauk'BԀ_varnings_ԀsemboWinnertilsluumborW. 9   RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen  YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollfrjlsaforWageymslu.    & a Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs r leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveittYj;nustu e= semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi.'aɽ 0   97.gr.  Afturkllunstarfsleyfis. i L  RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.96. \4 gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur ' snarsamkvmtlgumYessum.    98.gr. `  VrursemflytjamtollfrjlsaforWageymslu. S+!     0tollfrjlsarforWageymslurmsetjaeftirtaldarvrur: " ! ! <(ť88:"i(m"  i(ms2ť  1  .3  Ԉ0    :tollafgreiddarvrur.i(ms݌# Ќ  "i(m"  i(mh2ť  2  .3  Ԉ0    VrurrbirgWumskipaeWaflugvla.i(mh݌ $ Ќ  "i(m"  i(mn2ť  3  .3  Ԉ0    InnlendarframleiWsluvrur.XegarheimilerendurgreiWslaverWjfnunargjaldaeWa !W% greiWslaverWjfnunarviWtflutningvruskv.85.gr.eWa85.gr.Alaganr.99/1993,um J""& framleiWslu,verWlagninguogslubvrum,skalendurgreiWslaverWjfnunargjaldaeWa #' greiWslaverWjfnunarheimilYegarvarahefurveriWflutttollfrjlsaforWageymslu.i(mn݌#( Ќ    &  99.gr. v%N!* Flutningur'v%#varartollfrjlsriforWageymslu. A&"+   BrtollfrjlsriforWageymslumaWeinsseljaogflytjavrursemhfileganbirgWaforWa  '", farsemerutanlandsferWum,endaverWivrurnareinungistilneyslueWasluYvfari.Ef '#- srstaklegastendur,_t.d._Ԁefvrurliggjaundirskemmdum,mtollstj;riheimilatoll (z$. afgreiWsluYeimtilneyslueWasluinnanlands,aWfullngWum_lgboWnum_Ԁ_innflutnings ( skilyrWum_.    ViWmatYvhvaWtelsthfilegurforWiskaltollstj;ritakamiWafstrWfarsoggerWYess,  fjldafarYegaogstrWhafnaroglengdferWar. a   RWherrageturmeWreglugerWsettnnarireglursamkvmtYessarigrein. T,   100.gr.  ForWisendurvegfyrirfar.     VrurrtollfrjlsriforWageymslumsendatilannarratollhafnavegfyrirskipognnur  X farartkiutanlandsferWumeffylgterYeimskilyrWumsemtollstj;riseturumflutninginn. K #  Tollstj;rigeturundanskiliWtilteknavruflokkaslkumflutningi.      &  Tollfrjlsarverslanir.    101.gr. wO  Starfsleyfi. B  Y  AWuppfylltumskilyrWum1.!3.og6.!9.tlul.1.mgr.91.gr.ogaWfenginniskriflegri    ums;kngeturrWherraheimilaW' elgaWilumaWrekatollfrjlsarverslanirflugstWvumeWa   hfnum. {    Leyfiskv.1.mgr.nrjafnframttilreksturstollfrjlsrarbirgWageymslufyrirvrurtilslu nF verslunleyfishafa. 9 & a   RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen  YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjatollfrjlsaverslun.  'a  Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingu r starfsleyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveitt e= Yj;nustusemhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. 0   102.gr.  Afturkllunstarfsleyfis. i     RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.101. \4 gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur ' snarsamkvmtlgumYessum.    103.gr. `  VrursemheimilteraWflytjatollfrjlsaverslun. S+!     0tollfrjlsaverslunmsetjaeftirtaldarvrur: " ! ! >(ե88<"i(m"  i(m{2ե  1  .3  Ԉ0    :tollafgreiddarvrur.i(m{݌# Ќ  "i(m"  i(mp2ե  2  .3  Ԉ0    TollafgreiddarvrurYegarendurgreiWslatollserheimilskv.7._tlul_.1.mgr.7.gr.i(mp݌ $ Ќ  "i(m"  i(m2ե  3  .3  Ԉ0    InnlendarframleiWsluvrur.XegarheimilerendurgreiWslaverWjfnunargjaldaeWa !W% greiWslaverWjfnunarviWtflutningvruskv.85.gr.eWa85.gr.Alaganr.99/1993,um J""& framleiWslu,verWlagninguogslubvrum,skalendurgreiWslaverWjfnunargjaldaeWa #' greiWslaverWjfnunarheimilYegarvarahefurveriWflutttollfrjlsaverslun.i(m݌#( Ќ    104.gr. v%N!* Salartollfrjlsriverslun. A&"+     EingnguerheimiltaWseljafarYegumoghfnummillilandafaraleiWrlandivrurr  '", tollfrjlsriverslun.Salaskaleingnguheimilgegnframvsunbrottfararspjalds. '#-   XrttfyrirkvWi1.mgr.geturrWherraheimilaWleyfishafaaWseljafarYegumoghfn (z$. ummillilandafaraviWkomutillandsinsvrurrtollfrjlsriverslun.Slkverslunskalsr ( staklegaafmrkuWogeingnguaWgengilegfyrirfarYegaoghafnirsemkomatillandsins.    RWherrakveWurmeWreglugerWhvaWavrurerheimiltaWseljatollfrjlsriverslunskv.  2.mgr. a   FrsvWi.   105.gr.  FrsvWi.     AWfenginniskriflegriums;knogaWuppfylltumskilyrWum1.mgr.91.gr.geturrWherra  X heimilaWlgaWilumaWrekafrsvWiYarsem;tollafgreiddarvruroginnlendar&  framleiWslu K #  vrurhlj;taaWvinnsluumframYaWvinnslusemheimilertollvrugeymslu,sbr.95.gr.'K P    & a   LeyfiskalveittYeimeinumsemstarfaYeimtilgangiaWveitaWrumYYj;nustusem    felstrekstrifrsvWis.Leyfishfumsjlfumskal;heimiltaWstundaiWnaWarframleiWslu,   'a verslun,umboWsslu,heildslueWasmslufrsvWinu. wO    RWherraskalhaldaskryfirleyfishafasamkvmtYessarigrein.Wrumfyrirtkjumen B  YeimsemtekinhafaveriWskrer;heimiltaWstarfrkjafrsvWi.      Hefjileyfishafiekkistarfsemiinnant;lfmnaWafrYvaWtilkynnterumveitingustarfs   leyfisfellurleyfiWniWur.StarfsleyfifellurjafnframtniWurhafileyfishafiekkiveittYj;nustu {  semhonumerheimiltsamkvmtlgumYessumsamfelltt;lfmnuWi. nF   106.gr.  Afturkllunstarfsleyfis.    RWherrageturaWfenginnitillgutollstj;ransReykjavkafturkallaWstarfsleyfiskv.105. r gr.uppfyllileyfishafiekkilengurskilyrWifyrirstarfsleyfinueWavanrkigr;flegaskyldur e= snarsamkvmtlgumYessum. 0   107.gr.  VrursemheimilteraWflytjafrsvWi. i     HeimilteraWflytja;tollafgreiddarvrurfrsvWirfari,afgreiWslugeymslueWatoll \4 vrugeymslu.VrursemhWareruinnflutningsleyfumerheimiltaWflytjafrsvWienda ' Y;ttleyfiliggiekkifyrir.TollafgreiWslavruerhWYvaWinnflutningsleyfivegnahennar  liggifyrir.    HeimilteraWflytjainnlendarvrurfrsvWiefYrerutlaWartilnotaviWiWnaWar `  framleiWslusemheimilerfrsvWinu. S+!   XegarheimilerendurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarviWtflutning " vruskv.85.gr.eWa85.gr.AlagaumframleiWslu,verWlagninguogslubvrumskal # endurgreiWslaverWjfnunargjaldaeWagreiWslaverWjfnunarheimilYegarvarahefurveriW  $ fluttfrsvWi. !W%   10& a 8.gr. #' TollverWskvrWun. #( 6  'a#DAWflutningsgjldafvrufrsvWi,semtekinertiltollmeWferWarvegnaafhendingar $ ) hennartilnotkunarinnanlands,miWastviWtollverWhennareinsogYaWerkveWiWsamkvmt v%N!* reglumumtollverWogtollverWskvrWunviWupphaftollmeWferWarhennar,sbr.34.gr. A&"+   TollverWvrufrsvWisemfluttertiltlandaerYaWsemgreittereWagreiWaberfyrir  '", hanasamkvmtkvWumV.kafla. '#-  (z$.   XIV.KAFLI (  lagning,kruro.fl.   109.gr.  lagningaWflutningsgjalda. a     Tollstj;rarannastlagninguaWflutningsgjalda.lagningaWflutningsgjaldaskalbyggW T, YeimupplUsingumsemkomaframaWflutningsskUrsluskv.VII.kafla.X;skaltollstj;ri  leiWrttaauglj;sarogsmvgilegarvillurskriflegumaWflutningsskUrslumsemhonumhafa  veriWltnart.     EfaWflutningsskUrsluerekkiskilaWinnantilskilinsfrestsskv.22.gr.skaltollstj;ritla  X tollverWvruskv.115.gr. K #    & a 110.gr.    LeiWrttingaraWflutningsskUrslufyrirtollafgreiWslu.   P  Komilj;seftiraWaWflutningsskUrsla'a \samtfylgiskjlumhefurveriWltintollstj;rat wO  ogWurenafhendingarheimilderveittaWhneWaeinstakirliWirhennareWafylgiskjleru B  ;fullngjandi,;glggeWatortryggileg,eigiskrWlgmltanhtt,undirrituW;fullngj    andihtteWatollstj;ritelurfrekariskUringaYrfeinhverjuatriWiskalhannskoraviW   komandiaWbtarYvinnankveWinstmaogltatskUringarogYauggnsemtollstj;ri {  telurYrf. nF   skorunskv.1.mgr.geturhvortheldursemerveriWskriflegeWarafrn,Yvformisem 9 tollstj;rinnReykjavkkveWur.    Fitollstj;rifullngjandiskUringarogggninnanfrestsskv.1.mgr.leggurhanntollog  nnurgjldsamkvmtaWflutningsskjlumogfengnumskUringumogggnum.Efeigier r bttrannmrkumaWflutningsskUrslu,svarfrviWkomandiberstekkiinnantiltekinstma, e= skUringarhanseru;fullngjandi,eigierusendYauggnsem;skaWereftireWasendggn 0 eru;fullngjandieWatortryggilegskaltollstj;ritlaaWflutningsgjldmeWYeimhttisem  mlterfyrirum115.gr.    111.gr. \4 EndurkvrWunaWflutningsgjaldaeftirrafrnatollafgreiWslu. '     Tollstj;riskalendurkvarWainnflytjandaaWflutningsgjld,eflj;skemuraWYauvoru  ekkirttkvrWuWviWtollafgreiWslu,vegnasendingaseminnflytjandihefurfengiWtollaf  greiddarmeWrafrnumhttisWustusexrumtaliWfrYeimdegiYegarhonumbersttil `  kynningumfyrirhugaWanrskurWumendurkvrWunskv.1.mgr.114.gr. S+!   112.& , gr. # EndurkvrWunaWflutningsgjaldaeftirskriflegatollafgreiWslu.  $     HafiinnflytjandieWassemrWstafaWivrutiltollmeWferWarltiWtollstj;ratrangareWa !W% ;fullngjandi',upplUsingaraWflutningsskUrslueWafylgiskjlum,semlgutilgrundvallar J""& tollafgreiWslu,skaltollstj;riendurkvarWainnflytjandaaWflutningsgjld.SkiptirYvsam #' bandiekkimlihvortinnflytjandieWassemrWstafaWivrutiltollmeWferWarvissieWamtti #( vitaumrttmtiupplUsingaaWflutningsskUrslueWafylgiskjlum. $ )   Tollstj;raerheimiltaWendurkvarWainnflytjandaaWflutningsgjldgrundvelli1.mgr. v%N!* vegnasendingaseminnflytjandihefurfengiWtollafgreiddarsWustusexrumtaliWfrYeim A&"+ degiYegarhonumbersttilkynningskv.1.mgr.114.gr.umfyrirhugaWanrskurWumendur  '", kvrWun. '#-   HafiinnflytjandieWassemrWstafaWivrutiltollmeWferWarltiWtollstj;ratrttarog (z$. fullngjandiupplUsingaraWflutningsskUrsluogfylgiskjlumerY;eigiheimiltaWendur ( kvarWahonumaWflutningsgjldnemavegnasendingasemhannhefurfengiWtollafgreiddar  sWustu60dgumtaliWfrYeimdegiYegarhonumbersttilkynningumfyrirhugaWanr  skurWumendurkvrWun.HafiheimildveriWveitttiltmabundinsinnflutningsvruskal a tollstj;raY;heimiltaWendurkvarWainnflytjandaaWflutningsgjld60dagataliWfrYvaW T, aWflutningsgjldvorukvrWuW.  & a   XrttfyrirkvWi3.mgr.ertollstj;raheimiltaWendurkvarWainnflytjandaaWflutnings  gjldvegnasendinga,seminnflytjandihefurfengiWtollafgreiddarsWustusexrumtaliW   frYeimdegiYegarhonumbersttilkynningskv.1.mgr.114.gr.umfyrirhugaWa'aendur  X kvrWun,hafiinnflytjandivitaWeWamttvitaumrttatollmeWferWvru. K #    113.gr.    AWrarendurkvarWanir.     Komilj;seftirtollafgreiWsluvruaWtollstj;rahafiveriWltnartrangareWa;fullngj wO  andiupplUsingarenfjrhWaWflutningsgjaldaerenguaWsWurrttkvrWuWskaltollstj;ri B  tilkynnainnflytjandaumfyrirhugaWarbreytingaraWflutningsskjlum.SkiptirYvsam    bandi& a ԀekkimlihvortinnflytjandieWassemrWstafaWivrutiltollmeWferWarvissieWamtti   vitaumrttmtiupplUsingaaWflutningsskUrslueWafylgiskjlum. {    UmendurkvarWanirskv.1.mgr.gildakvWi114.gr.eftirYvsemviW.'a nF   114.gr.  MlsmeWferWarreglurviWendurkvrWunaWflutningsgjalda.  P  EffyrirhuguWerendurkvrWuntollstj;raskv.111.!113.gr.skaltollstj;risendainnflytj r andatilkynninguumfyrirhugaWanrskurWumendurkvrWunmeWsannanlegumhtti. e=   0tilkynninguskv.1.mgr.skaltollstj;rilUsameginatriWumYeimatvikumsemhanntelur 0 aWeigiaWleiWatilendurkvrWunar.    Tollstj;riskalveitainnflytjandaa.m.k.15dagafrest,frp;stlagningardegitilkynningar  umfyrirhugaWaendurkvrWun,tilYessaWtjsigskriflegaumefnimlsog,eftiratvikum, i leggjaframggnWurenrskurWurumendurkvrWunerkveWinnupp. \4   BrskurWurumendurkvrWunskalkveWinnuppinnan30dagafrlokumYessfrestssem ' innflytjandavarveitturtilYessaWtjsigumfyrirhugaWaendurkvrWun.Innflytjandaskal  tilkynntumrskurWmeWbyrgWarbrfi.    1&  15.gr. S+! Heimildir'Sn tollstj;ratiltlunaraWflutningsgjalda. " a   0YeimtilvikumYegartollstj;raberaWtlafjrhWaWflutningsgjaldaskalhanntla # tollverWvrusvorflegaaWeigishttviWaWfjrhWirsutlaWarlgrienraunverulegt  $ verWmtivrunnarogkvarWaaWflutningsgjldsamrmiviWYtlun.ViWtluninaskal !W% tollstj;rihafahliWsj;nafYeimupplUsingumsemliggjafyrirumvruna,YarmeWalfarm J""& skr,framlgWumggnumefeinhvereruogggnumHagstofu0slandsyfirinnfluttarvrur. #'   116.gr. $ ) LeiWrttingaraWflutningsskUrslueftirtollafgreiWslu. v%N!*   VerWiinnflytjandiYessvarinnansexrataliWfrtollafgreiWsludegivruaWupplUsingar, A&"+ semlgutilgrundvallartollafgreiWsluvru,vorurangareWa;fullngjandiskalhannleggja  '", frambeiWnihjtollstj;raumviWeigandileiWrttingar,sbr.2.mgr. '#-   BeiWniskv.1.mgr.umleiWrttinguskalafhenttollstj;raformileiWrttrarskriflegraraW (z$. flutningsskUrslusamtviWeigandifylgiskjlum.kvWiVII.kaflaumskriflegarskUrslu ( gjafirgildaumleiWrttaraWflutningsskUrslursamkvmtYessarimlsgrein.  & ,   InnflytjandibersnnunarbyrWifyrirYvaWrangarog;fullngjandiupplUsingarhafiveriW  lagWartilgrundvallartollafgreiWsluvruefbreyttarforsendurgetaleitttillkkunarlagWra a aWflutningsgjalda. T, ',  Tollstj;rikveWurupprskurWvegnabeiWniumleiWrttinguinnan30dagafrYvaW  gagnaflunerlokiW.UmmlsmeWferWfereftirkvWum2.og3.mgr.117.gr.    &  117.gr.  X Krurtiltollstj;ra. K #  _  Telji_tollskyldur_ԀaWilikvrWuntollstj;raumgjaldskyldu,fjrhWaWflutningsgjaldaeWa    atriWisemliggjatilgrundvallarkvrWunaWflutningsgjalda,svosemtollverWogtollflokkun,    eigirttageturhannsentskrifleg' karkstuddakru,studdanauWsynlegumggnumtiltoll   stj;ra.EfgreiningurerumtollmeWferWvrusemhefurYegarveriWtollafgreiddskalkra wO  sendtollstj;rainnan60dagafrtollafgreiWsludegi. B    Teljitollstj;ri;lj;sthvaWarkumkraerreisteWaaWfylgiskjlsu;fullngjandiskal    hanngefakrandakostaWbtarYvinnanhfilegstma.EfYessereigigttvarWar   vanreifunfrvsunkru. {    BrskurWaskalsvofj;ttsemverWamogeigisWareninnan30dagafrYvaWgagnaflun nF erlokiW.BrskurWurtollstj;raskalrkstuddurogtollskyldumaWilaskalbentheimildtilYess 9 aWkrarskurWinntilrkistollanefndar,sbr.118.gr.BrskurWurskalsendurinnflytjandameW  sannanlegumhtti.SamritrskurWarskalYegarstaWsenttollstj;ranumReykjavk.    118.gr. e= Krurtilrkistollanefndar. 0   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 i 60dagafrp;stlagningardegirskurWareWakvrWunar. \4   Tollstj;rinnReykjavkgeturskotiWrskurWumannarratollstj;raumendurkvrWunskv. ' 111.!113.gr.,sbr.114.gr.,rskurWumYeirraumleiWrttinguskv.116.gr.ogkrurskurW  umYeirraskv.117.gr.tilrkistollanefndarinnansamafrestsoggreindurer1.mgr.    KrurskuluveraskriflegarogstuddarnauWsynlegumggnum.VanreifunvarWarfrvsun. `  BeristnefndinnikraoghnerrkstuddmeWtollskjlum,semekkihafasttefnisrlausn S+! hjtollstj;ra,geturnefndinsentkrunatiltollstj;ratiluppkvaWningarrskurWaraWnUju. " NefndinskaltilkynnaaWilaumYkvrWun. #   Tollstj;rinnReykjavkskalkomaframgagnvartrkistollanefndfyrirhndtollyfirvalda.  $   Nefndinskaltafarlaustsendatollstj;ranumReykjavkendurriteWalj;sritafkrutoll !W% skyldsaWilaogYeimggnumsemkunnaaWfylgjakruhans.Hafitollstj;rinnReykjavk J""& skotiWrskurWieWakvrWunannarstollstj;ratilnefndarinnarskv.2.mgr.skalnefndintafar #' laustsendainnflytjandaendurritkrusamtggnumsemhennifylgdu.Skalnefndingefa #( aWilumkostaWkomaframmeWandsvrsnogggninnanhfilegsfrests. $ )   TeljinefndinmlekkingilegaupplUstgeturhnbeinttilmlsaWilaaWaflafrekarigagna v%N!* eWaupplUsingamlinutilskUringar. A&"+   RkistollanefnderheimiltaWkveWjasrfr;WamennsrtilaWstoWarviWrlausngreinings  '",  mlaogkrefjastupplUsingasamkvmtkvWumlagaYessara. '#- & ,    NefndingeturkveWiWmlflutningefmlerfl;kiWeWayfirgripsmikiWogmhannvera ( munnlegur.UmmlflutningskulugildaalmennarreglurummlflutningfyrirhraWsd;mi,  umvanhfi,aWstoWsrfr;Wramannao.fl.eftirYvsemviW.  ',(%  NefndinskalrskurWaumkrureinsflj;ttogauWiWerogeigisWaren60dgumeftiraW a gagnaflunerlokiW.SmunnlegurmlflutningurviWhafWurskalrskurWurkveWinnupp T, innan60dagafrlokummlflutnings.BrskurWirnefndarinnarskulurkstuddir.    KratilrkistollanefndarfrestarekkirttarhrifumkvrWunar.  & ,   BrskurWurrkistollanefndarerfullnaWarrskurWurstj;rnsUslustigi.Mlskottilalmennra   d;mst;laumrlausnarefnisemfariWhefurfyrirnefndinafrestareWabreytirekkiniWurstWu  X hennarfyrrend;murergenginn. K #  ', )  &  119.gr.    TollendurskoWun.   i*  Tollstj;rinnReykjavkhefurhenditollendurskoWunlandinullu. wO    TollendurskoWuntekurtilhverskonarknnunartollstj;ransrttmtiupplUsingasem B  lagWarvoruframviWlgboWnaskUrslugjftiltollstj;raoghverskonarknnunarrttmti' u*    skilaaWflutningsgjldumeftirlagninguYeirra.0tollendurskoWunfelstm.a.samanburWur   upplUsingumsemtollstj;rumeruveittarmeWrafrnumhttiviWb;khaldsggn,Yar {  meWalviWeigandifylgiggnsemeigaaWliggatilgrundvallarskUrslugjftiltollstj;rasam nF kvmtkvWumlagaYessara.TollendurskoWuntekureinnigtilflunarfrekarigagnafrtoll 9 skyldumaWilumeWaWrum.    LgregluerskyltaWveitatollstj;ranumnauWsynlegaaWstoWYgutollendurskoWunaref  aWilifristundanafhendingub;khaldsgagna. r   XegartollendurskoWungefurtilefnitilendurkvrWunaraWflutningsgjaldaskv.111.!112. e= gr.eWaendurkvrWunarskv.113.gr.skaltollstj;ri,YvumdmiYarsemvaravar_toll 0 afgreidd_,annastendurkvrWun.LeiWitollendurskoWunlj;stluWbrotgegnrefsikvWum  XXII.kaflalagaYessaraskaltollstj;rinnReykjavkannastranns;kninasjlfureWafelahana  tollstj;raYvumdmiYarsemvaravartollafgreiddeftirYvsemhanntelurhentara. i   X& , V.KAFLI '  Gjalddagi,greiWslufresturoggreiWslustaWuraWflutningsgjalda.   120.gr.  Gjalddagi','2aWflutningsgjalda. `  1  AWflutningsgjld,afWrumvrumenYeimsemrWstafaWhefurveriWgeymslusvWi S+! fyrir;tollafgreiddarvrurskv.2.!5.tlul.1.mgr.69.gr.,fallagjalddagaYegarleyfihefur " veriWveitttilafhendingarYeirratilnotkunarinnanlandsendasflutningsfarYegarkomiW # tillandsins.AWflutningsgjldskuluY;fallagjalddagaeigisWarensexmnuWumeftir  $ komudagflutningsfarstillandsinsnematollstj;rihafiheimilaWlengrigeymslutmaaf !W% greiWslugeymslu,sbr.1.mgr.70.gr.0YeimtilvikumskuluaWflutningsgjldfallagjalddaga J""& viWlokYessfrestssemtollstj;ritiltekur.UmgjalddagaaWflutningsgjaldaYegargreiWslu #' fresturerveitturfereftirkvWi2.mgr.122.gr. #(   AWflutningsgjldafvrumsemrWstafaWhefurveriWtollvrugeymslueWafrsvWi $ ) fallagjalddagaYegarleyfihefurveriWveitttilafhendingarYeirratilnotkunarinnanlands. v%N!* SamagildirumYrvrursem;skasttollafgreiddarrtollfrjlsumforWageymslumogtoll A&"+  frjlsumverslunumtilnotkunarinnanlands.  '", & a     EfneyWarleyfieWaleyfitilbrWabirgWatollafgreiWsluerveittskalgjalddagiaWflutnings ( gjaldaverasdagurYegaruppgjraWflutningsgjaldaskaleigasrstaWsamkvmtkvrWun   'a(8tollstj;ra,sbr.36.og37.gr.EftmabundinntollfrjlsinnflutningurerheimilaWurskalgjald  dagiaWflutningsgjaldaverasdagurYegarleyfitiltmabundinsinnflutningsfellurrgildi. a AWflutningsgjldskulukvrWuWsamkvmtlgumogtollafgreiWslugengisemvargildi T, tollafgreiWsludegi.    EfumhraWsendingueraWrWaskalgjalddagiaWflutningsgjaldaverasjdgumeftir  tollafgreiWslusendingar.   &    EfvaraerafhentrvrslufarmflytjandaeWaafgeymslusvWifyrir;tollafgreiddarvrur  X ntilskilinsleyfistollstj;raskuluaWflutningsgjldYegargjaldfelld.' +< K #    XegaratvikerueinsogumrWir5.mgr.ogvarahefurveriWvrslufarmflytjanda,    tollmiWlaraeWainnflytjandasamkvmtsrstkuleyfitollstj;ra,sbr.3.mgr.69.gr.,skal    gjalddagiverakomudagurflutningsfarsogskuluaWflutningsgjldkvrWuWsamkvmtlg   umogtollafgreiWslugengisemgildivarYeimdegi.EfvarahefurveriWflutttollvru wO  geymslueWafrsvWiskalgjalddagiveraYegartollstj;rabarsttilkynningskv.79.gr.og B  skuluaWflutningsgjldkvrWuWsamkvmtlgumogtollafgreiWslugengisemvargildi    Yeimdegi,nemasannaWsmeWfullngjandihttiaWmatitollstj;raaW;heimilafhending   vrutilnotkunarinnanlandshafittsrstaWsWar. {    EfaWflutningsgjldinnflytjandaeruendurkvrWuWskv.111.eWa112.gr.,sbr.114.gr., nF fellurviWb;tarfjrhWingjalddagatollafgreiWsludegivru. 9   121.gr.  RtturtilgreiWslufrests. r A  AWilarsemskrWireruvirWisaukaskattsskrskulunj;tagreiWslufrestsaWflutnings e= gjldumendasuYeirskilumviWrkissj;W.RtturtilgreiWslufreststekurtilaWflutnings 0 gjaldaafvrumsemfluttareruinnatvinnuskyni.    :heimilteraWveitagreiWslufrestaWflutningsgjldumYegarneyWarleyfierveitteWa  brWabirgWatollafgreiWslaferframsvoogviWuppgjraWflutningsgjaldaYessumtilvikum. i   12&  2.gr. ' Uppgjrstmabil''DoggjalddagiviWskuldfrslu.  D  XegargreiWslufresturerveitturerhvertuppgjrstmabiltollsogannarraaWflutningsgjalda  tveirmnuWir,janarogfebrar,marsogaprl,maogjn,jloggst,septemberog `  okt;berogn;vemberogdesember,nemaannaWskveWiWWrumlgum. S+!   GjalddagiskuldfrWraaWflutningsgjaldaer15.dagurnstamnaWareftirlokuppgjrs " tmabils. #   123.gr. !W% Synjunumheimildtilskuldfrslu. J""& IG  Tollstj;riskalsynjaYeimsemnUturheimildartilskuldfrsluaWflutningsgjaldaumfrekari #' greiWslufrestaWflutningsgjldumefhanngerirekkiskilaWflutningsgjldumtilskildum #( tma.Jafnframtertollstj;raheimiltaWsynjaumfrekarigreiWslufrestefssemhansnUtur $ ) gerirekkiskilWrumrkissj;WsgjldumenaWflutningsgjldumtilskildumtma. v%N!*   EfbinnflytjandaertekiWtilgjaldYrotaskiptaeWaopinberraskiptaeftirlthansogerf A&"+ ingjarhanstakaekkisigbyrgWskuldbindingumbsinsskuluaWflutningsgjldgreidd  '", Yegarheimildtilafhendingarvruerveitt.SamagildirsinnflytjandiekkifjrsnsrWandi '#- eWakomilj;sviWaWfreWameWWrumhttiaWinnflytjandavruertmabundiW;mgulegt (z$. aWgreiWaskuldirsnareWahefur;skaWeftirheimildtilgreiWslustWvunareWatilaWleita ( nauWasamnings.    124.gr. a ReglugerWarheimild. T, dL  RWherraseturmeWreglugerWnnarireglurumgreiWslufrestaWflutningsgjldum.    125.gr.   Vextir.  X PM  _Drttarvextir_Ԁskulureiknast_vangreidd_ԀaWflutningsgjldfrogmeWgjalddagaoginn K #  heimtirrkissj;W.X;verWa_drttarvextir_Ԁeinungis_kvarWaWir_ԀfrYvaWinnflytjandabarst    tilkynningum_fyrirhugaWan_ԀrskurWum_endurkvrWun_Ԁskv.111.gr._Drttarvextir_Ԁskuluvera    YeirsmuogSeWlabanki0slandskveWurskv.6.gr.laganr.38/2001,umvextiog_verW   tryggingu_. wO    NverWurlj;stYegarlagninguaWflutningsgjaldalUkureWaviW_endurkvrWun_ԀYeirraaW B  meirahefurveriWgreittensemnemurendanlegum_lgWum_Ԁ_aWflutningsgjldum_ԀogskalY    endurgreiWaYaWsemofgreittvarsamtvxtumfyrirYaWtmabilsemfWvar_vrslum_   rkissj;Ws.SkuluvextirYessirvera_jafnhir_ԀvxtumsemSeWlabanki0slandskveWurogbirtir {  hverjumtmaskv.1.mgr.8.gr.laganr.38/2001,umvextiog_verWtryggingu_. nF   SkratilmeWferWarhj_rkistollanefnd_ԀognefndinkveWurekkiupprskurWinnan_lg 9 boWins_Ԁ_frests_Ԁskv.9.mgr.118.gr.skalgreiWadrttarvextiaffjrhWsem_rkistollanefnd_  rskurWaraWskuliendurgreiWa,eWadmdersWar,frYeimtmaYegar_frestur_Ԁnefndarinnar  tilYessaWkveWaupprskurWleiW. r   tWmkrefjastdrttarvaxtafrYeimtmaer_d;msml_ԀtelsthfWaWtilendurgreiWslu e= aWflutningsgjalda. 0   126.gr.  GreiWslustaWur. i =W  AWflutningsgjldskalgreiWatollstj;raYvtollumdmiYarsemvaraerfluttrfarisem \4 hanaflyturtillandsinssamkvmtfarmskr.Ef;tollafgreiddvaraerframsendannaWtoll ' umdmiskalY;greiWaaWflutningsgjldYvtollumdmi.    XrttfyrirkvWi1.mgr.skalssemnUturheimildartilskuldfrsluaWflutningsgjalda  greiWaaWflutningsgjldtiltollstj;raYvumdmiYarsemhannlgheimili. `    XVI.KAFLI "  InnheimtaogbyrgW.  # 127.gr.  $ byrgWgreiWsluaWflutningsgjalda. !W% Y  byrgWgreiWsluaWflutningsgjaldahvlirinnflytjandavru. J""&   NkemurtollmiWlariframgagnvarttollyfirvldumfyrirhndinnflytjandavegnatollmeW #' ferWarvruogberhannYsamtinnflytjanda;skiptabyrgWgreiWsluaWflutningsgjalda. #( byrgWtollmiWlarafellurbrotthafiaWflutningsgjldveriWskuldfrWinnflytjanda,endahafi $ ) tollmiWlarihaftheimildinnflytjandatilYess,nematollmiWlarihafivitaWeWamttvitaaWupp v%N!* lUsingaraWflutningsskjlumvrurangareWa;fullngjandi,sbr.33.gr. A&"+   128.gr. '#- FullnustaaWflutningsgjalda. (z$. ]  AWflutningsgjld,samtdrttarvxtumogkostnaWi,erutryggWmeWlgveWiinnfluttri ( vru.LgveWsrtturer;hWurgrandleysieigendaoghelstYrttfyrireigendaskipti.    Tollstj;rigeturkrafistnauWungarsluuppboWi;tollafgreiddrivrunundangengins  d;ms,sttareWafjrnms,sbr.129.gr.,tillkningargjaldfllnumaWflutningsgjldum, a drttarvxtum,sektumogkostnaWi.Tollstj;rigeturjafnframtboWiWvrutilslualmennum T, markaWi.    &  Teljitollstj;riekkistWutilaWseljavrunauWungarsluvegnastandshennarskal  honumheimiltaWltafargahennikostnaWinnflytjanda.'`   & ,   VerWivaraekkiseldnauWungarslumgerafjrnmtiltryggingargreiWsluaWflutnings  X gjalda,drttarvaxta,sektaogkostnaWarhj_tollskyldum_ԀaWilanundangenginsd;mseWa K #  _sttar_.    ', a  129.gr.   NauWungarsalauppboWioguppgjrsluandvirWis. wO  +c  Tollstj;riskalfbirtaauglUsinguumuppboWskv.2.mgr.128.gr.meWmestfjgurra B  viknaogminnstvikufyrirvaradagblaWieWaannansamsvarandihtt.Jafnframtskaltoll    stj;ritilkynnainnflytjandavrubrflegaumhvaroghvenruppboWferfram.VerWitilkynn   inguekkiviWkomiWvegnaYessaWinnflytjandierekkiYekktureWafinnstekkistendurYaW {  ekkivegifyriruppboWi. nF   Umm;tmligegnnauWungarslugildakvWiXI.ogXIV.kaflalaganr.90/1991,um 9 nauWungarslu.    AWflutningsgjldgreiWastafsluandvirWimeWforgangsrttinsteftirslukostnaWivr  unnaroggjldumvegnageymsluhennarhjfarmflytjandaeinnmnuWfrYvaWhnkom r tillandsins.SsluandvirWivrunnarhrraennemuraWflutningsgjldumsamtdrttar e= vxtum,sektumogfllnumkostnaWiskalgreiWaYeimsemeignarrtturgekkrhendiaf 0 ganginnaWfrdregnumWrumeignarhftumsemvrunnihvlduaukallsfallinskostnaWar.  VitjieigandiekkiYesssemafgangsersamkvmtframangreinduinnanrsfrsludegi  rennurandvirWiWrkissj;W. i   RWherrageturmeWreglugerWsettnnarireglurumframkvmdnauWungarslumeWupp \4 boWi. '   XVII.KAFLI   StWvuntollafgreiWslu.  `  130.gr. S+! 2j  Tollstj;riskalstWvatollafgreiWslusendingarefinnflutningurvrusemsendinginni " heldurerhWurskilyrWumsamkvmtlgumeWastj;rnvaldsfyrirmlumsemekkiersUnt # framaWhafiveriWfullngt.SamagildirefinnflutningurerhWurleyfumsemekkiersUnt  $ framaWhafiveriWaflaW. !W% @ 131.gr. #'   Tollstj;raerheimiltaWstWvatollafgreiWslullumvrumtilinnflytjanda: #( ! ! A(88>"i(m"  i(mm2  1  .3  Ԉ0    semervanskilummeWaWflutningsgjld,drttarvextieWaannankostnaW,i(mmm݌$ ) Ќ  "i(m"  i(mn2  2  .3  Ԉ0    semhefurvanrktaWltatollstj;rataWflutningsskUrsluogfylgiggninnantilskilins v%N!* frests,i(mno݌A&"+ Ќ  "i(m"  i(mMp2  3  .3  Ԉ0    semsinnirekkiupplUsingaskyldugagnvarttollstj;ra,sbr.30.gr.,eWatregWastviWaW  '", veitaaWstoWsemhonumberaWveitatollstj;rasamkvmtlgumeWastj;rnvaldsfyrir '#- mlum.i(mMpzp݌(z$. Ќ    StWvuntollafgreiWsluskv.1.mgr.skalkomatilframkvmda15dgumeftiraWinnflytj ( andahefurveriWtilkynntumfyrirhugaWastWvuntollafgreiWslullumvrumtilhansvegna  Yeirraatvikasemumgetur1.mgr.  & , @ 132.gr. T,   EfgrunurleikuraWinnflutningureigisrstaWvrusembrUturgegnhugverkarttindum  ertollstj;raheimilt,aWbeiWnirtthafa,aWfrestatollafgreiWsluvrunnarmeWanrtthafi  ',TesleitarbrWabirgWaaWgerWahjYartilbrumyfirvldumogframhaldiafYeimhefur_mla   rekstur_Ԁfyrird;mst;lum.EftirfarandiskilyrWierufyrirheimildtollstj;ra:  X ! ! C(88A"i(m"  i(mlv2  1  .3  Ԉ0    aWrtthafileggiframskriflegabeiWnitiltollstj;raumaWtollafgreiWsluverWifrestaWog K #  skuldbindisigtilaWgreiWaYannkostnaWsemleiWirafaWgerWumtollyfirvalda,i(mlvv݌   Ќ  "i(m"  i(m2x2  2  .3  Ԉ0    aWrtthafileggiframfullngjandiggnYessefnisaWhugverkarttindinj;tiverndarhr    landi,aWhannshandhafiYessrttarogaWinnflutningurvrunnarmunibrj;tartti   hans;hannskaljafnframtleggjaframn;gunkvmalUsinguvrunnitilaWtollyfir wO  vldgetiboriWkennslhana,i(m2x_x݌B  Ќ  "i(m"  i(mz2  3  .3  Ԉ0    aWrtthafileggiframtrygginguformifjrgreiWslu,eWameWWrumYeimhttiertoll    stj;ritelurfullngjandi,erngitilaWbtartthafa,eigandaeWainnflytjandavrunnar   YaWtj;neWaYannkostnaWsem;rttmtfrestuntollafgreiWslukannaWhafafrmeW {  sr.i(mzz݌nF Ќ    HafifullngjandiggnveriWlgWframertollstj;raheimiltaWfrestatollafgreiWsluvr 9 unnaralltaWtuvirkadaga.HannskalYegarstaWtilkynnabWirtthafaogeigandavr  unnareWainnflytjandaumkvrWunsna.Hafirtthafieigiinnan_framangreinds_Ԁ_frests_Ԁhafist  handaviWaWleitarttarsnshjYartilbrumyfirvldum,ogtilkynnttollyfirvldumslkt r skriflega,erheimiltaWtollafgreiWasendinguna.HeimilteraWframlengjaframangreindan e= frestumtuvirkadagaefsrstakarstWurmlameWYv. 0   Tollstj;rigeturaWeiginfrumkvWikveWiWfrestuntollafgreiWsluYegarhannhefur  hndumfullngjandiggnYessefnisaWvaranbrj;tigegnhugverkarttindum.Skalhanntil  kynnartthafaumkvrWunsnameWskriflegumhttiYegarstaWoggefahonumfrestYrj i virkadagafrm;ttkubrfstilaWfaraframfrestuntollafgreiWsluskv.1.mgr.Gerirtthafi \4 ekkitmanlegakrfuumfrestunerheimiltaWtollafgreiWavruna. '   EfbeiWniumbrWabirgWaaWgerWersynjaWeWad;mst;llhafnarYvaWumbrothugverka  rttisaWrWaskaltollstj;riafturkallakvrWunsnaumfrestuntollafgreiWslu.NermeW  d;mikveWiWumaWumbrothugverkarttisaWrWaogd;minumereigimltfyrirum `  rWstfunvrunnarogerYtollyfirvaldiheimiltaWfargavrunnieWaaWrWstafahenni S+! annanYannhttsemekkibrUturrttirtthafa.Hafid;miveriWfrUjaWskalfrestafrgun " eWarWstfunvruYartilniWurstWurliggjafyrir. #   kvWiYessarargreinareigaekkiviWumvrurlitlumagnifarangriferWamannaeWa  $ litlarvrusendingar,endasekkiuminnflutningviWskiptaskyniaWrWa.Einnigeruundan !W% skildarvrursemsettarhafaveriWmarkaWWrulandiafrtthafaeWameWhanssamYykki J""& ogvrurumflutningi. #'   RWherraskalmeWreglugerWkveWannarumfrestuntollafgreiWslu.Hanngeturjafn #( framtgertrtthafaaWgreiWageymslukostnaWogYannkostnaWsemtollyfirvldhafaaf $ ) framangreindumrWstfunum.RWherrageturkveWiWaWframangreindkvWitakitilt v%N!* flutningsvrum. A&"+    '",   &   XVIII.KAFLI (  UndirboWs-ogjfnunartollaro.fl.   133.gr.  lagningundirboWs-ogjfnunartolla. a Ј  NmtlaaWerlendvarasfluttinneWaboWinframmeWundirboWskjrumogslktgeti T, stofnaWinnlendumatvinnurekstrihttueWatorveldaWhannaWmunogerYrWherra  heimiltaWleggjasrstakanundirboWstolltilaWhamlagegnslkumviWskiptum.'(܈  & ,   XerrWherraheimiltsamaskyniogmeWsmuskilyrWumaWleggjasrstakanjfn   unartolleftlamaWtflutningsverWlaun,uppbtur,endurgreiWslurogYesshttarerlendis  X hafisamskonarhrifhrlandioggetiWer1.mgr. K #  ', L  RWherraerennfremurheimiltaWleggjaundirboWs-ogjfnunartollaerlendYj;nustu    viWskiptiaWuppfylltumsmuskilyrWumoggildaumvruviWskiptisamkvmtkvWum    Yessakafla.   Ѐ  kvarWanirrWherraumYettaefnigildafrogmeWYeimdegisemYrerubirtarStj;rn wO  artWindumogskuluekkigildalengurenfimmr. B  Ѐ  RWherrageturskipaWnefndtilaWrannsakakruruminnflutningvaraundirboWskjrum    eWameWstyrkjumoggeratillgurtilrWherraumlagninguundirboWs-eWajfnunartolla.   Umstrfnefndarinnar,rttindiogskyldur,skulugildakvWilagaYessaraeftirYvsem {  viW. nF @ 134.gr.    MeWundirboWieWaundirboWskjrumlgumYessumerttviWaWerlendvarasfluttinn  eWaboWinfram: r ! ! E(08C"i(m"  i(mߑ2  1  .3  Ԉ0    verWisemerlgraensambrilegtverWtflutningslandinutilsvarandivruviW e= venjulegviWskiptaskilyrWi,eWai(mߑ ݌0 Ќ  "i(m"  i(mU2  2  .3  Ԉ0    efslktverWerekkifyrirhenditflutningslandinu,YannaWhvorti(mU݌ Ќ  "m"  m0  0 2  a  .3  Ԉ0u  verWisemerlgraenhstatflutningsverWtilsvarandivrutileinhversannars  lands,eWam݌iuu Ќ  "m"  m0  0ww 2  b  .3  Ԉ0u  verWisemerlgraenframleiWslukostnaWurvrunnarupprunalandinuaWviWbttu \4 sanngjrnulagifyrirslukostnaWiogg;Wa.m-݌'uu Ќ    ViWsamanburWYannerumrWir1.mgr.skaltakatillittil&  mismunandislu-ogaf  greiWsluhtta,flutningskostnaWar,skatta'ogannarsslksaWstWumunarsemskiptgeturmli.  @ 135.gr. S+!   UndirboWstollurmekkiverahrriennemurundirboWinu,Y.e.mismuninumundirboWs " verWinuogverWinusemtekiWertilsamanburWar. #   JfnunartollurmekkiverahrriennemurgreiWslumeWauppb;tumsembeinteWa;beint  $ erultnartsambandiviWframleiWslu,vinnslu,tflutningeWaflutningvaranna. !W% @ 136.gr. #'   LeggjamundirboWs-eWajfnunartollaeftirframangreindumkvWumeinaeWafleiri #( vrureWavrutegundir,vrurfreinumeWafleirisendendumeWavrurfreinueWafleiri $ ) lndum. v%N!*   UndirboWs-ogjfnunartollamleggjatilbrWabirgWa,YartilnnariupplUsingarliggja A&"+ fyrir,eftlamaWdrtturkunniaWvaldatj;ni.SlkabrWabirgWatollamY;ekkileggja  '",  tillengritmaent;lfmnaWa. '#- & a    RWherragetursettnnarikvWiumundirboWs-ogjfnunartollaogumskilYeim.Um ( lgverndtollaYessarafereftirkvWum128.gr.  'a(l@ 137.gr. a   UndirboWs-ogjfnunartollaskalekkileggjameWafturvirkumhttinema: T, ! ! G(80E"i(m"  i(m2  1  .3  Ԉ0    XegarvarahefurveriWfluttinnmiklumagniskmmumtmaogboWinframundir  boWskjrumsemvaldiWhefurtj;niinnanlands.0slkumtilvikummleggjaundirboWs  tollaafturvirktinnflutningsYaWtilYessfalliWaWkomavegfyrirfrekariinnflutning   undirboWskjrum.i(m֟݌ X Ќ  "i(m"  i(m2  2  .3  Ԉ0    Xegarvara,semnotiWhefurtflutningsverWlauna,uppb;ta,endurgreiWslnaogYess K #  httar,hefurveriWfluttinnmiklumagniskmmumtmaogvaldiWtj;nisemerfitter    aWbta.0slkumtilvikummleggjajfnunartollaafturvirktinnflutningsYaWtilYess    falliWaWkomavegfyrirfrekariinnflutningvrumsemnj;tastyrkjameWYessum   htti.i(m4݌wO  Ќ  "i(m"  i(mͤ2  3  .3  Ԉ0    XegarloforWumaWhttainnflutningi,semfellurundir1.!3.mgr.133.gr.,hefurveriW B  vanefnt.i(mͤ݌   Ќ    UndirboWs-eWajfnunartollar,semlagWirerumeWafturvirkumhtti,getanWtilvru   semflutthefurveriWtillandsinsalltaW90dgumWurenkrabarstfjrmlarWuneytinuum {  innflutningsemfellurundir1.!3.mgr.133.gr. nF @ 138.gr.    Xegarsvostendurergreinir5.gr.samningsinsumlandbnaW1.viWaukaAviWsamn  inginnumstofnunAlYj;WaviWskiptastofnunarinnarvarWandieinhverjarafYeimvrumsem r tilgreindareruviWaukaIIAviWlgYessiogYarerumerktarSSGaW: e= ! ! I(%88G"i(m"  i(m2%  1  .3  Ԉ0    innfluttmagnferyfirmrkYauertilgreinderu5.gr.tilvitnaWssamningsumland 0 bnaW;eWa,enY;ekkisamatma,i(m݌ Ќ  "i(m"  i(m82%  2  .3  Ԉ0    innflutningsverWvrunnarfellurniWurfyrirtiltekinmrk,sbr.skilgreiningu5.gr.  samningsinsumlandbnaW,i(m8e݌i Ќ  skal,YrttfyrirkvWi1.og3.mgr.5.gr.,tollurviWkomandivruverahmarkstollursam \4 kvmt_tollabindingu_ԀviWaukaIIAaWviWbttumviWb;tartolliskv.&  5.mgr.5.gr.samningsins ' umlandbna''W.    ViWb;tartollarskuluaWWruleytitakamiWafskilyrWum5.gr.samningsinsumlandbnaW.  TollursamkvmtYessarigreinkemuraWeinstilframkvmdaaWlandbnaWarrWherrahafi `  kveWiWaWbeita5.gr.samningsinsumlandbnaWoggefiWtreglugerWYaraWltandi. S+!   139.gr. # VerWjfnunargjldinnfluttarvrur.  $   HeimiltskalaWleggjaverWjfnunargjldinnfluttarvrursemunnarerurhrefnumr !W% landbnaWisamkvmtYeimskilmlumsemkveWiWerumb;kun3viWsamninginnum J""& Evr;pskaefnahagssvWiW,svoogWrumfrverslunar-ogmillirkjasamningumogb;kunum #' viWY. #(   SuverWjfnunargjldlgWskv.1.mgr.er;heimiltaWleggjajafnframtgjaldskylda $ ) vrufrsamningsaWilatollaeWannursambrileggjldnemaannaWleiWiafkvWumb;k v%N!* unar3viWsamninginnumEvr;pska_efnahagssvWiW_,svoogkvWumannarra_frverslunar_- A&"+  og_millirkjasamninga_Ԁog_b;kana_ԀviWY.  '", & a     InnheimtaverWjfnunargjaldasamkvmtYessarigreinhefureigihrifinnheimtutolls ( samkvmttollskrafvrumsemeigigetanotiWtollmeWferWarsamkvmtkvWumsamn   'a(ingsinsumEvr;pskaefnahagssvWiWeWakvWumannarrafrverslunar-ogmillirkjasamn  inganemaYarskveWiWumannaW. a   VerWjfnunargjaldskallagtoginnheimtviWtollmeWferWvru. T,   RWherrageturmeWreglugerWkveWiWnnarumverWjfnunargjldsamkvmtkvWum  Yessarargreinar,flokkuntilgjaldskyldu,snnunumsamsetningugjaldskyldravarasvoog  annaWsemlUturaWlagninguoginnheimtugjaldanna.JafnframtgeturhannmeWsamahtti   mltfyrirumniWurfellingutollaogannarrasambrilegragjaldaYegarverWjfnunargjalder  X lagtvruna.UmlgverndverWjfnunargjaldaferskv.128.gr. K #    XIX.KAFLI     Btflutningur.    140.gr. wO  SkyldatilaWskilatflutningsskUrslu. B    Xeirsemstundatflutningvrumatvinnuskyniskulu,Wurenvaraerfluttrlandi,    sendaviWkomanditollstj;rameWrafrnumhttiYrupplUsingarsemltabertviWtoll   afgreiWsluvara. {    141.gr. 9 EinfaldaWartflutningsskUrslurvegnap;stverslunar.  ~  EinstaklingaroglgaWilarsemstundaatvinnuskynitflutningsmsendingap;stverslun  tileinstaklingagetas;ttumleyfitollstj;ransReykjavktilaWskilaeinflduWumtflutn r ingsskUrslumsemltamtollstj;rateftiraWtflutningurhefurttsrstaW. e=   RWherrageturmeWreglugerWkveWiWumskilyrWifyrirheimildtileinfaldaWrarskUrslu 0 gjafarviWtflutningskv.1.mgr.  @ 142.& , gr. i   BtflutningsskilyrWumskalfullngtogtflutningsgjldskulugreiddYvtollumdmiYar \4 semtflutningsvaraerfluttfarsemflytjavrunatiltlanda.RWherrageturmeWreglu ' gerWvikiWfr',hYessukvWi.    143.gr. `  AflaskUrslurslenskraveiWiskipa. S+! ܾ  SkUrsluumaflaslenskraveiWiskipa,semflutturertmeWYeimsjlfumtilsluerlend " ummarkaWi,skalskipstj;rigefafyrstuhfnsemskipiWtekurhrlandileiWsinnifr # tlndumeWanstYegarYaWleitarhafnarhrlanditakiskipiWekkihfnWurenYaWflytur  $ aflaerlendanmarkaW.TakiveiWiskipiWekkifyrstuhfnYeimstaWYarsemYaWergertt !W% beraWsendaskUrsluYessatiltollstj;raYvtollumdmiYarsemtgerWarstaWurskipsinser. J""& @ 144.gr. #(   kvWilagaYessarauminnflutninggildaumtflutningogumflutningeftirYvsemviW $ ) geturttnemaWruvsiskveWiWumYessumkafla. v%N!*   A&"+   &   XX.KAFLI (  Upprunivru.   145.gr.  )  RWherraerheimiltaWsetjaalmennarupprunareglurergildiviWinnflutningogtflutning a vru.ViWsetninguupprunareglnaskalsamrWeftiratvikumhaftviWiWnaWar-ogviWskipta T, rWuneyti,sjvartvegsrWuneyti,land'(5bnaWarrWuneytiogutanrkisrWuneyti.Reglurnar  skulugrundvallaWareftirfarandimeginreglum:  ! ! K(ե88I"i(m"  i(m;2ե  1  .3  Ԉ0    XegarviWmiWunumbreytingutollflokkunerbeittskaltilgreinankvmlegaundirliWi   ogvruliWiYeirrartollnafnaskrrsemnotuWer.i(m;h݌ X Ќ  "i(m"  i(m2ե  2  .3  Ԉ0    XegarmiWaWerviWhundraWshlutaafverWmtiskaltilgreinareikningsaWferWir.i(m݌K #  Ќ  "i(m"  i(m 2ե  3  .3  Ԉ0    XegarmiWaWerviWframleiWslueWaaWvinnsluaWferWirskalskUrankvmlegafraW    ferWumsemgefatilkynnaupprunaviWkomandivru.i(m 6݌   Ќ  ݀  UpprunareglurskalbirtameWreglugerW.Tollstj;rinnReykjavkveitirinnflytjendum,   tflytjendumogaWilumsemhagsmunaeigaaWgtabindandilitumupprunavru.litiW wO  skalveitaeinsflj;ttoghgterogeigisWaren60dgumeftiraWbeiWnierlgWfram. B    Gerist0slandaWiliaWmillirkjasamningisemkveWurumtollalkkanireWaaWratilhliWrun    fyrirslenskartflutningsvrurviWtollafgreiWsluviWkomandilandieWalndumskaltoll   stj;riaWbeiWnitflytjendaveitaupplUsingarumskilyrWitollfrWinda,YarmeWaltgfuupp {  runasannanao.fl. nF   EftflytjandiframleiWsluvaraerannarenframleiWandiYeirraskalaukupprunavottorWs 9 tflytjandaliggjafyriryfirlUsingframleiWandasemstaWfestiaWframleiWsluvrurnaruppfylli  skilyrWiumfrWindameWferWsamkvmtfrverslunar-eWamillirkjasamningisem0slander  aWiliaW. r   llskjlogvottorWumupprunavru,tollendurgreiWslurafYeimo.fl.skv.1.og3.mgr. e= skuluveraaWformiogfrgangieinsogkveWiWerafrWherra. 0   N;skaraWildarrkiaWmillirkjasamningiskv.1.og3.mgr.aWsannreynasannleiksgildi  skjalaeWavottorWaumuppruna,tollendurgreiWsluro.fl.vegnatfluttravaratilviWkomandi  landaeWanauWsynlegttelstafWrumstWumaWframkvmaslkaranns;knogeruYat i vinnurekandiogaWrir,semhluteigaaWmli,skyldirtilaWltatollyfirvalditupplUsingar \4 umatriWisemYUWinguhafafyrirranns;kninaoggeturtollyfirvaldeftiratvikumltiWrann ' sakaatvinnuhsnWi,reikningshaldogbrfaviWskiptinefndraaWila.    RWherrageturmeWnnarkveWnumskilyrWumlggiltinnlendsamtktilaWgefat  byrgWarskjlogbyrgjastgagnvartyfirvldumWrumrkjumgreiWslugjaldaafvrumsem `  #egggtfluttareruhWantiltmabundinnanotaeWatilumflutningsYvrkiYegarumeraWrWat S+! flutningsvrursemltasrstakrimeWferWsamkvmtmillirkjasamningisem0slanderaWiliaW.#ggegM "   RWherrageturmeWreglugerWeWaWrumfyrirmlumsettnnarireglurumframkvmd # Yessarargreinar.  $   X&  XI.KAFLI J""&  Tollgsla.  #' 146.gr. #( Tollgsluvald. $ ) )  'J"60tollgsluvaldifelstheimildtilYessaWbeitarrWumsamkvmtYessumkaflatilYess v%N!* aWtryggjaaWfariWseftirYeimlgumogstj;rnvaldsfyrirmlumsemtollstj;rarberabyrgW A&"+ aWframfylgja.  '",   147.gr. (z$. Handhafartollgsluvalds. ( '  Tollstj;rar,lglrWirfulltrarYeirraogtollverWirfarameWtollgsluvaldsamkvmtlg  umYessum.    FjrmlarWherraerheimiltundantekningartilvikumaWfelaWrumstarfsmnnumtoll a stj;ratollgsluvaldtmabundiWtilaWsinnasrstkumverkefnum. T,   LgreglumennfarameWtollgsluvaldYegarYeirannasteWaaWstoWaviWtollgslu.    SkipshafnirvarWskipafarameWtollgsluvaldYegarYrannasteWaaWstoWaviWtollgslu.    & a XeirsemkvaddirerutollgslunnitilaWstoWarlgumsamkvmtfarameWtollgsluvald   meWanYeirgegnastarfinu.  X 'a B  0 @ Skyldurtollgsluogframkvmdtollgslustarfa.     0 @ 148.gr.    0 @ Almennarreglur.      HandhfumtollgsluvaldsberaWsUnarveknistarfiogkunnaglggskilskyldum wO  snumogYeirribyrgWsemstarfinufylgir. B    HandhfumtollgsluvaldsberaWrkjastarfasinnafkostgfniogsamviskusemiog    valltgtafyllstuhlutlgniogrttsUni.XeirskulugtaYessaWmnnumverWiekkigert   tj;n,;hagrWieWamiskiframaren;hjkvmilegtereftirYvsemstendur.EkkimegaYeir {  beitasakaWanmannharWrWiframyfirYaWsemlgheimilaognauWsynlegtertilYessaW nF vinnabugm;tYr;ahansgegnlgmtumaWgerWumnannanhttbeitahann;lgmtri 9 YvingunorWieWaverki,svosemmeWh;tunum.    149.gr. r EinkennitollvarWa. e= a  ViWframkvmdstarfasinnaskulutollverWiraWjafnaWiveraeinkennisklddirogvallt 0 berasrogsUnaefmeWYarfeinkennismerkisemberskjaldarmerkirkisinsogletrunina  ?Tollmerki0slands auknafnsYeirraogstWu,samtmynd.    RWherraseturnnarireglurumeinkennisfatnaWogskilrkitollvarWameWreglugerW. i   150.gr. ' Frjlsog;hindraWuraWgangurtollgslu.    TollgsluerheimilumferWhvarvetnaumstrendurlandsinsogmeWframYeim,umhafnar  svWiogflugvelli. `    1& , 51.gr. " Valdbeiting. #   HandhfumtollgsluvaldserheimiltaWbeitavaldiviWframkvmdskyldustarfasinna.  $ Aldrei',megaYeirY;gangalengrabeitinguvaldsenYrferhverjusinni. !W%   HandhfumtollgsluvaldserheimiltefbrUnanauWsynbertilaWnotahandjrnoggas J""& vopnviWskyldustrf.RWherraskalaWhfWusamrWiviWd;msmlarWherrasetjareglurum #' hvaWatollvrWumverWiheimilaWaWberaogbeitaslkumbnaWi,umnotkunhansogYjlfun #( tollvarWa. $ )   v%N!*   &   152.gr. ( HeimildtilaWfelalgregluoglandhelgisgslutollgslustrf.     FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskulilg  reglumenngegnatollgslustrfumjafnframtWrumlggslustrfum. a   Tollstj;rigeturfaliWstarfsmnnumLa'(ndhelgisgslu0slandsaWannasttollgslu. T,   & , 153.gr.  HeimildtilaWfelatollvrWumlggslustrf.   -  FjrmlarWherraogd;msmlarWherragetakveWiWaWYarsemhentaYykirskulitoll  X verWirgegnalggslustrfumjafnframtWrumtollgslustrfum.',9 K #    Handtaka,leitoghaldmunum.     154.gr.   Handtaka. wO    HandhfumtollgsluvaldserheimiltaWhandtakamannsemstaWinneraWeWagrunaWur B  erumbrotgegnlgumYessumogyfirheyraeWafhannlgreglunnihendur.      155.gr. {  Leitfrumogfarartkjum. nF <  TollgsluerheimiltaWleitaallsstaWarfrumsemerutollsvWirkisins.Einniger 9 heimiltaWleitafarartkjumsemerueWakomafrfermingar-ogaffermingarstWumskipa  ogflugfara,svoogWrumYeimstWumYarsem;tollafgreiddarvrurerueWahafaveriW  geymdar.TollgsluerennfremurheimiltaWleitallumfarartkjumsemhnhefurrk r studdangrunumaWflytji;lglegainnfluttarvrur. e=   156.gr.  SkoWunogranns;knvrumsemfluttarerutillandsins.    TollgsluerheimiltaWskoWaogrannsakaallarvrursemfluttarerutillandsins,hvort i semumeraWrWavrurfarmskr,p;stflutning,farYegaflutningeWaannaW.HeimilteraW \4 krefjastYessaWvrurnarsufluttarhsakynnitollstj;raeWaannan&  tiltekinnstaWYarsem ' tolleftirlitferframogYe''imframvsaWYartilskoWunar.  & ,   TollgsluerheimiltaWtakafarangurfarYegaoghafnarsnarvrslurtilskoWunarsWar.  GeturviWkomandikrafistYessaWfarangurinnverWiinnsiglaWurYartilskoWunferfram.Skal `  hlutaWeigandigefinnkosturaWveraviWstaddurskoWunina.Ennfremurskalhonumltin S+! ',tfullngjandikvittunefhann;skarYess. "   &  157.gr.  $ Leit' zgeymslustWumfyrir;tollafgreiddarvrur. !W% n  Tollgslaskalhafafrjlsanog;hindraWanaWgangtileftirlitsogranns;knar_;toll J""& afgreiddum_ԀvrumsemgeymdarerugeymslusvWumskv.69.gr.,svoogaWWrumhsum #' ogstWumYarsem;tollafgreiddarvrurerugeymdareWahafaveriWgeymdar.Ennfremur #( ertollgsluheimillaWganguraWatvinnuhsnWieftlamaWYarsugeymdarvrursem $ ) ekkihafafengiWlglegatollmeWferW. v%N!*   A&"+   &   158.gr. ( Hsleitframhaldiafbeinnieftirfr.    TollgsluerheimiltaWveitaYeimmnnumeftirfrsemskj;tasrundaneWagrunaWireru  umaWhafaskotiWsrundantolleftirlitimeWinnfluttarvrur.Framkvmamleithsum a YegarumbeinaeftirfreraWrWaogbiWe'(ftirrskurWid;maraveldurhttusakarspjllum. T,   &  159.gr.  Leitmnnum.     TollgsluerheimiltaWleitamnnumsemerufarartkjum,hsumeWasvWumeWa  X leiWfrfarartkjum,frum,hsumeWasvWumYarsemtollvrWumerheimilranns;kn K #  ogskoWunvrum.'    & ,   LeitmannimaWeinsframkvmasamkvmtskipunWstatollvarWarsemerviWstaddur    YegarleitarinnarerYrf.Skalframkvmahanaafsvomikillitillitssemisemunnterogm   hnaldreiverWavWtkariennauWsynlegtervegnatolleftirlitsins. wO  ', X  SsemleitaskalskaleigarttYvaWkveWiWvitnistilkvatttilaWveraviWstattYegar B  leitferframefYesserkostur.BertollverWiaWbendasakborningi;tvrttYennanrtt.      Nkvmleitmanniskalframkvmdafpers;nuafsamakyni.     160.gr. nF Leit;lgrWaeinstaklingum. 9 F  EffyrirhuguWerleiteinstaklingisemer;lgrWavegnaaldursskalYYegarhafasam  bandviWforsjraWilahansogfulltrabarnaverndarnefndar,YvumdmiYarsemleitskal  farafram,oggefaYeimkostaWkomastaWinnntafarogveraviWstaddirYegarleitfer r fram. e=   EffyrirhuguWerleiteinstaklingisemer;lgrWaafWrumstWumengreinir1.mgr. 0 skalYYegargeralgrWamanniviWvartoggefahonumkostaWkomastaWinnntafarog  veraviWstaddurYegarleitferfram.    161.gr. \4 Haldmunum. '   TollgslaskalleggjahaldmunieftlamaWYeirhafisnnunargildiopinberumli,  efYeirrahefurveriWaflaWrefsiverWanhtteWaeftlamaWYeirkunniaWverWagerWirupp  tkir,vegnabrotalgumYessumeWaWrumlgum. `    162.gr. " j  HafiferWamaWureWafarmaWurmeWferWishrrifjrhWreiWufensemnemur15.000 # evrum,miWaWviWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni,meWferWisviW  $ komutillandsinseWabrottfrfrlandinuerhandhfumtollgsluvaldsheimiltaWleggjahald !W% fjrmuninaefgrunurleikurumaWYeirverWinotaWirviWframkvmdbrotsgegnrefsi J""& kvWumalmennrahegningarlaga. #'   Tollstj;riskalYegartilkynnaviWkomandilgreglustj;raumhaldlagninguskv.1.mgr.sem #( tekurkvrWunumframhaldmlsins. $ )   v%N!*   &   163.gr. ( MlsmeWferWarreglurlagaummeWferWopinberramla.    Umleit,haldmunum,handtkuogaWramlsmeWferWgildakvWilagaummeWferW  opinberramlanemaWruvsiskveWiWumYessumkafla. a   Umranns;kn,yfirheyrslugrunaWram'(annaogskUrslutkurgildakvWi183.!185.gr. T, lagaYessara.    &  InnsigliogaWrartakmarkanir.    164.gr.  X Innsigli. K #     HeimilteraWinnsiglaeWasetjalsingartollgslufyrirfarmrUmiogvistageymslurfara    ogfarartkja,vrugeymslur' eWaaWrastaWiYarsem;tollafgreiddarvrurerugeymdar.Enn    fremurerheimiltaWinnsiglaeWaauWkenna;tollafgreiddarvrusendingarmeWangeymslu   eWaflutningistendur.Skylterstj;rnendumfaraogfarartkjaogforstWumnnumvru wO  geymslnaaWveitatollgsluaWstoWviWinnsiglunoglokun,svoogaWvekjaathyglitollgslu B  YeimstWumYarseminnsigluneWalsingkemurekkiaWhaldi.      Tollstj;rinnReykjavkkveWurgerWinnsiglaogseturreglurumnotkunYeirra.     VerWilsingueWainnsiglunekkiviWkomiWgeturtollstj;rikrafistYessaWvarslavaranna {  eWaflutningurfariframundirtolleftirlitikostnaWvrsluhafaeWafarmflytjanda. nF   InnsiglioglsingartollgslumenginnnematollvrWurrjfainnantollsvWisrkisins 9 eWafarieWafarartkileiWmillistaWatollsvWinu.    165.gr. r FareinangraW. e=    TollgslageturkvaWaffarsemkomiWerhfneWaflugvll,svoogbannaWumferW 0 svWumYarsemfermingeWaaffermingvruferframeWafarYegarfaraumleiWtileWafr  fariutanlandsferWum.TollgslageturkveWiWaWfarYegareWaaWrirmegieinungisfarafr  borWieWastgaumborWkveWnumstaWeWakveWnumtma.Einniggeturtollgsla i kveWiW,samrWiviWhafnar-eWaflugvallaryfirvld,aWfermingeWaaffermingfarsskuli \4 faraframtilteknumstaWsemhentugasturYykirtileftirlitshverjusinni. '   SkyldatilaWaWstoWatollgsluoghlUWafyrirmlum.   166.gr. `  SkyldatilaWaWstoWatollgslu. S+! S  EfnauWsynbertilgeturtollgslakvattsrtilaWstoWarhvernfulltWamann.MaWurer " skyldurtilaWhlUWakvaWningutollgsluefhanngeturveittaWstoWnYessaWstofnalfi,heil # brigWi,velferWeWaverulegumhagsmunumsjlfssneWannustuvandamannahttu.  $   XeirsemkvaddirerutollgslutilaWstoWarskv.1.mgr.farameWtollgsluvaldmeWanYeir !W% gegnastarfinuognj;tasmuverndarogtollverWir. J""&   16&  7.gr. #( Skylda'#tilaWaWstoWaviWtollskoWun. $ )   Innflytjendumogvrsluhfum;tollafgreiddrarvruerskyltaWaWstoWaviWtollskoWun v%N!* meWYvaWframvsavruaWbeiWnitollgslu,opnatskurogaWrarumbWir,takauppr A&"+ Yeim,lokaYeimafturaWskoWunlokinniogveitaallaYaWstoWogupplUsingarsemleitaWer  '", eftir.SinniinnflytjandieWavrsluhafiekkiskyldusinnitilaWaWstoWaviWtollskoWunertoll '#- stj;raheimiltaWfelatollvrWumeWaWrumstarfsmnnumtollstj;raaWvinnaverkiWeWarWa (z$. menntilstarfsinsoginnheimtahjinnflytjandaeWavrsluhafaY;knunernemurkostnaWi. (   Stj;rnendumfarartkjaerskyltaWstWvaYauYegartollvrWurgefurumYaWmerki.    Stj;rnendumfaraogfarartkjaerskyltaWveitatollgsluallaYaWstoWogupplUsingar  semleitaWereftir.XeimereinnigskyltaWfaraeftirfyrirmlumtollgslusemltaaWYvaW a tryggjaeftirlitmeWferminguogaffermingu. T,   & , 168.gr.  BannviWaWtlmatollgslustrfumsnum.   @  EnginnmneinnhtttlmaYvaWmaWurgegnitollgslustrfumeWa;hlUWnastfyrir  X mlumsemtollgslangefurYvskyni',LaWvinnaaWframkvmdlagaYessara. K #    &  XXII.KAFLI     RefsibyrgW,viWurlgogmlsmeWferW.   RefsibyrgWogrefsingar.  wO  169.gr. B    RefsaskalfyrirYaubrotlgunumerfallaundirverknaWarlUsingarkvWakafla' ԀYess    um.TilrauntilbrotaoghlutdeildbrotumerrefsiverWeftirYvsemsegirIII.kaflaalmennra   hegningarlaga. {    BrotinvarWarefsinguefYaueruframinafsetningieWagleysi,nemaannaWssrstak nF legatekiWfram. 9   GeramlgaWilafsekt,einumsreWasamteinstaklingumhonumtengdum,eftirYv  semnnarerkveWiWumeinstkumkvWumkaflans.SamagildirumgreiWslubyrgWlg  aWilasektsemfyrirsvarsmannihanseWaWrumstarfsmnnumkannaWveragerW. r   @ 170.gr. 0   XaWer;lglegurinnflutningur,semvarWarsektumeWafangelsialltaWtveimurrum,ef  varaerflutttillandsinsfrtlndumeWafrtollfrjlsusvWinYessaWtollyfirvldums  gerWgreinfyrirhennisamkvmtfyrirmlumlagaYessara.SamagildirefvaraerfjarlgW i rgeymslufyrir;tollafgreiddarvrureWatekintilnotkunarnheimildartollyfirvalda. \4   XaWtelstennfremur;lglegurinnflutningur,ervarWarsmurefsingu,ef&  ;tollafgreidd ' varasemflutthefurveriW''"umborWfartiltflutningseWavarasemtflutningurhefurveriW  leyfWurgegnlkkuneWaniWurfellingutollieWaWrumgjldumernheimildartollyfir  valdafluttafturrfarinueWaannanhttskotiWundantflutningi. `    VerWieigandivrunnarekkifundinnskalrefsastj;rnandafarsinsfyrirsaknmtbroteWa S+! byrgWaraWilafarsins,lgaWilaeWaeinstaklingi,;hWYvhvortbrotiWmegirekjatilsaknms " verknaWarstarfsmannsbyrgWaraWilanseWabyrgWaraWilanssjlfsefhann&  ereinstaklingur. # byrgWaraWilafarsinsve'%rWureingngugerWsekt.  $   XaWvarWarsektumefstj;rnendureW& a aaWriryfirmenngeraekkiYaWsemYeirravaldi !W% stendurtilYessaWkomavegfyrir;lgleganinnflutningmeWfrumYeirraeWavanrkja J""& nauWsynlegteftirlit'a!&Yvskyni. #' @ 171.gr. $ )   HversemselureWaafhendir,kaupireWaveitirviWtkuvru,Y;tthannvitieWamegivita v%N!*  aWhns;lglegainnflutt,skalstasektumeWafangelsialltaWtveimurrum. A&"+ & ,    MeWferWvinningsafbrotumgegnlgumYessumerrefsiverWeftirYvsemsegir264. ( gr.almennrahegningarlaga.  ',((@ 172.gr. a   HversemafsetningieWast;rfelldugleysiveitirrangareWavillandiupplUsingarumteg T, und,magneWaverWmtivrueWavanrkiraWleggjaframtilskilinggnsamkvmtlgum  YessumvegnainnflutningsvruskalstasektumsemaWlgmarkinematvfldumenaW  hmarkitfldumaWflutningsgjldumafYvtollverWisemdregiWvarundanlagninguaW   flutningsgjalda.lagtollognnuraWflutningsgjldskv.86.gr.dregstfrsektarfjrhW.  X   HversemafsetningieWast;rfelldugleysiveitirrangareWavillandiupplUsingarum K #  tegund,magneWaverWmtivrueWavanrkiraWleggjaframtilskilinggnsamkvmtlg    umYessumvegnatflutningsvruskalstasektum.      _TollmiWlari_ԀsemafsetningieWast;rfelldugleysiaWstoWarviWrangaeWavillandi_skUrslu   gjf_ԀeWaveitirrangareWavillandiupplUsingarviWtollskUrslugerWvegnainn-eWatflutnings, wO  beiWnirumtollafgreiWsluvrueWaviWgreiWsluaWflutningsgjaldaskalstarefsinguskv.1. B  mgr.      Hafibrotgegn1.eWa3.mgr.veriWframiWafsetningivarWarYaWauksektafangelsiallt   aWsexrumefbrotiWertrekaWeWasakirmiklaraWWruleyti. {  @ 173.gr. 9   XaWvarWarsektumeWafangelsialltaWtveimurrum,efsakirerumiklar,aWltateWa  valdaYvaWltinsutskjleWavottorWsemerurngmikilvgumatriWumumuppruna  tflutningsvrueWannuratriWiumhanasemeigaaWtryggjaaWvarannj;tifrWindaviWinn r flutningannaWrkieWateljisthftilsvWistollmeWferWarYarvegnamillirkjasamninga. e=   Hafieinstaklingi,flagieWastofnunveriWveittleyfitilaWgefatskjlYauogvottorWsem 0 nefnderu1.mgr.,enekkihefurveriWsannaWhverhafiundirritaWYau,mgeraviWkomandi  _leyfishafa_ԀsektefhannereinstaklinguroghefurekkisUntngilegavarkrniviWmeWferWeWa  vrsluskjalanna.SamagildirumforsvarsmannlgaWilaeflgaWilinnerleyfishafi. i   EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWirak \4 iWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrirlg ' aWilanneWahannhafinotiWhagnaWarafbrotinu.  @ 174.gr. `    SsemrUfureWafjarlgirtollinnsiglieWannurtolleinkenniskalstasektumeWafang S+! elsialltaWsexmnuWum.Smurefsinguskalsstasem;lgmtanhttaflarsraWgangs " aWvrumsemeruundirtollinnsiglinYessaWrjfainnsigliWeWafjarlgjaYaW. #   SlseWainnsigli_tollgslunnar_ԀeWaannaW_tolleinkenni_ԀrofiWeWafjarlgt,nYess&  ԀaWs  $ sekifinnist,skalvrsluhafivrunnar' 8eWaannarbyrgWarmaWurhennarstasektumefkenna !W% mvanrksluhanseWastarfsf;lkshansumbrotiW.SamagildirefvrsluhafihefurltiWundir J""& hfuWleggjastaWtilkynnatollyfirvldumumbrotiWstraxoghannvarWYessvareWahefur #' vanrktaWgeranauWsynlegarrWstafanirtilvarnarYvaWhininnsiglaWavarayrWifjarlgW #( eWastandihennarbreytt. $ ) @ 175.gr. A&"+   XaWvarWarsektumeWafangelsialltaWtveimurrumaWseljaeWaltaannanhttafhendi  '", vrusemflutthefurveriWtollfrjlsttillandsinssamkvmtlgumnr.110/1951,umlagagildi '#- varnarsamningsmilli0slandsogBandarkjannaogumrttarstWuliWsBandarkjannaog (z$. eignirYess,efviWtakandinUturekkitollfrWindasamkvmtYeimlgum. (   SmurefsinguvarWaraWtakaviWslkumvrum,svoogaWtakaaWsraWseljaYrvrur,  endaliggiekkifyrir,erviWskiptinfarafram,fullarsannanirfyrirYvaWaWflutningsgjldhafi  veriWgreiddafvrunumogWruminnflutningsskilyrWumfullngt. a   SmurefsinguvarWarYaWennfremuraWflytjaeWareynaaWflytjavrurtafsamnings T, svWumsamkvmtvarnarsamningi0slandsogBandarkjaNorWur-Amerkusemfluttarhafa  veriWinntollfrjlst.SvaranfluttfarartkiogverWieigandihennarekkifundinnberstj;rn  andifarartkisinsbyrgWbrotinuefhannhefursUntafsrgleysiviWvruflutninginn.   @ & , 176.gr. K #    XaWvarWarsektumeWafangelsialltaWtveimurrum,efmiklarsakireru,hafimaWurmis    notaWleyfi,vilnanireWatollfrWindisemhonumhafaveriWveittsamkvmtheimild7.eWa    8.gr.eWaWrumreglumsettumsamkvmtlgumYessum.',K @     EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYvhvortbrotiWverWur wO  rakiWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrir B  lgaWilanneWahannhafinotiWhagnaWarafbrotinu.    @ 177.gr. {    XaWvarWarstj;rnanda,eigandaeWaumrWamannfarssektumeWafangelsialltaWtveimur nF rumeftilskilinskjlogskilrkifylgjaekkifari,ekkiergerWYargreinfyrirllumvrumsvo 9 semskyltereWaskjlineruekkigerWeinsogfyrirermltlgumYessumeWaWrumregl  umsettumsamkvmtYeim,eWavanrkteraWafhendaYautollgslumanni.    SmurefsinguvarWarYaWstj;rnandafarsefviWkomuYessfrtlndumerueigigefnar r upp,eigifinnastfarinueWaekkierannanhttgerWviWhltandigreinfyrirvrumsem e= samkvmtskUrslumtollyfirvaldaviWkomustaWfarsinserlendishafaveriWteknarumborW 0 fariWYarogstj;rnandiYessvissieWamttivitaum.SamagildirumbirgWirsemsamkvmt  innsiglisskrhafaveriWgeymdarmeWalinnsiglisbirgWafarsins,endasumaWrWaverulegt  magnumframnauWsynlegarogeWlilegarbirgWirYess.SmurefsinguskuluogYeirafhfn i farsinsstasemundirritaWhafam;ttkuskilrkieWainnsiglisskryfirslkanvarning. \4   EinnigmgeralgaWilasektfyrirbrotgegnkvWiYessu,;hWYv& a hvortbrotiWverWi ' rakiWtilsaknmsverknaWarstarfsmannslgaWilans,endasbrotiWdrUgttilhagsb;tafyrir  lgaWilanneWahan'a'InhafinotiWhagnaWarafYv.  @ 178.gr. S+!   XaWvarWarsektumeWafangelsialltaWtveimurrumefstj;rnandifarartkiseWaaf " greiWslumaWurvrugeymsluafhendir;tollafgreiddavrunleyfistollstj;ra.Smurefsingu # varWarYaWaWveitaviWtkuvrusemer;lglegaafhent.  $   Brotskv.1.mgr.varWarefsinguefYaueruframinafsetningieWast;rfelldugleysi. !W% @ 179.gr. #'   XaWvarWarsektumeWafangelsialltaWtveimurrumaWgefa,seljaeWaafhendaannan #( htttilbrottflutningsrfariforWa,aWramunieWavrusemheimilteraWhafatollfrjlsafari $ ) nemaaWflutningsgjldhafiWurveriWgreiddogWrumfyrirmlumlagauminnflutning v%N!* fullngt. A&"+ @ 180.gr. '#-   EfmaWurtlmartollvrWumYvaWsinnaskyldustrfumsnumviWtollgslueWa;hlUWn (z$. astfyrirmlumsemtollverWirgefaviWframkvmdtollgslustarfavarWarYaWsektumnema ( brotiWvarWiYyngrirefsingusamkvmtalmennumhegningarlgum.    nnurviWurlg.  a 181.gr. T, iP  HeimilteraWgeraupptkavrusemflutthefurveriW;lglegatillandsinsfrtlndum  eWafrtollfrjlsusvWi,eWaannanhttfariWmeWvrunaandstttkvWumYessakafla,  ;hWYvhvereigandivrunnarerogntillitstileignarhaftasemhennihvla,nemavrslu   hafivrunnarhafikomistyfirhanasaknmanhtt.  X   NYykirekkistWatilaWgeravruupptkaeWaupptkuverWurekkiviWkomiWoger K #  YheimiltaWgeraupptkthjskunautandvirWivrunnarauktollaogannarragjaldaaf    henni.      VerWiekkiupplUsthverhinnsekierskalvaranaWliWnum30dgumfrYvaWhnvar   fluttinneWafannstverWaeignrkissj;Wsnd;mseWarskurWar. wO    EignaupptkuerheimiltaWbeitaY;ttrefsibyrgWverWiekkikomiWfram. B  @ 182.gr.   &    Heimilt'VUeraWsviptamannrttindumskv.68.gr.almennrahegningarlagasemsekurhefur {  gerstumst;rfellteWatrekaWbrotkvWumYessakafla. nF   SviptamYannleyfinusemWlasthefurstarfsleyfisamkvmtlgumYessumtilYessaW 9 vera_tollmiWlari_,reka_geymslusvWi_Ԁfyrir_;tollafgreiddar_ԀvrureWastundannursambrileg  strfefhannhefurbrotiWgegn_refsikvWum_ԀYessakaflaeWameWWrumhttisUntafsr  st;rfelldavanrkslustarfisnu.UmtmalengdsviptingarogendurskoWunkvrWunarfer r eftirkvWum68.gr.og68.gr.aalmennrahegningarlaga. e=   Ranns;kn,mlsmeWferWog_fyrning_.   183.gr.  Y  Tollstj;rarannastranns;knbrotagegnrefsikvWumYessakaflaaWsvomikluleytisem i slkranns;knerekkihndumlgreglu.SkuluYeirhvenrsemYessgeristYrfhefjarann \4 s;kntafrkstuddumgruneWavitneskjuumrefsivertbrot.Hafitollstj;riutanReykjavkur ' rkstuddangrunumaWst;rfelltbrotgegnlgunumhafiveriWframiWskalhannYegartil  kynnaYaWtiltollstj;ransReykjavksemveitirYaWstoWviWranns;kninaerYurfaYykir.  & ,   LgregluerskyltaWveitatollstj;ranauWsynlegaaWstoWYguranns;knarmeWYvaW `  framanntilskUrslugjafarhjtollstj;raefhannhefuraWforfallalausuekkisinntkvaWningu S+! Yessefnis. " ',@\  Umheimildirtollgslutilvaldbeitingar,handtku,leitar,haldlagningaroginnsiglunar # gildakvWi151.gr.og154.!164.gr.  $   Umranns;kn,yfirheyrslugrunaWramannaogaWrarskUrslutkurferaWWruleytieftir !W% kvWumlagaummeWferWopinberramla. J""& @ 184.gr. #(   EftlaWbrotgegnrefsikvWumYessakaflavarWareinnigviWalmennhegningarlgeWa $ ) nnursrrefsilgeWatengistbrotumgegnalmennumhegningarlgumeWaWrumsrrefsi v%N!* lgum,&  YarmeWallgumumvana-ogfkniefni,skaltollstj;riYegartilkynnaYaWviWkom A&"+ andilgreglustj;rasemtekurkvrWunumframhaldranns;knarinnar.'A&Q`  '",   BeiWnierlendratollyfirvaldaumaWstoWviWranns;knmlasemhlutaWeigandiyfirvld '#- annastskalsendatiltollstj;ransReykjavk.Teljitollstj;rinnReykjavkaWslenskumtoll (z$. yfirvldumberisamkvmtalYj;WlegumskuldbindingumaWveitaumbeWnaaWstoWannast ( hannranns;knmlsinsnemaranns;knYessheyriundirlgreglusamkvmtYessarigrein.    Tollstj;raberaWhafasamvinnuviWlgregluogkruvaldumranns;knmlaYegartilefni  ertilYesseWaeftirYver;skaWafhlfulgreglustj;ra.samahttberlgreglustj;raaW a hafasamvinnuviWtollyfirvldumranns;knmlaefsrstaklegareynirsrYekkingutoll T, gslueWaalYj;Wlegarskuldbindingar0slandstollamlum.HeimilteraWkveWannarum  samskiptinmeWreglugerW.  @ & a 185.gr.  X   Umsaks;knogmlsmeWferWvegnabrotagegnrefsikvWumYessakaflaskalfariWaW K #  httiopinberramla.'a e      Tollstj;raerY;heimiltaWkveWasektfyrir;lgleganinnflutningeWa&  nnurbrotgegn    kvWumY' fessakaflaefbroterskUlaustsannaWogtlamaWYaWvarWiekkihrrisekten   300.000kr.,endajtistskunauturundirYkvrWunoggreiWisektinaYegarstaW.ViWslka wO  sektarkvrWunskalgreinab;kun,skUrtogstuttlega,frYvbrotisemumeraWtefla,refsi B  kvWisemYaWvarWarviWogtrekunarverkunsWaribrot,efYveraWskipta.NhefurskU    laustsannaWbroteinnigupptkueignarfrmeWsroggeturtollstj;riundirYvskilorWier   nvarsagteWa4.mgr.181.gr.kveWiWeignaupptku,endafariverWmtiYesssemgera {  upptkteigiframr300.000kr. nF   SektiralltaW300.000kr.fyrirhelstubrotlgumYessumogreglumsettumsamkvmt 9 YeimskulukveWnarreglugerWsemrWherraseturaWfengnumtillgumrkissaks;knara.  0reglugerWinniskaltilgreinttilhvaWategundabrotahntekuroghvaWasektognnurviWur  lgskulikomafyrirhverjategundbrots.HeimilteraWvkjafrkvWumreglugerWarinnar r efveigamikilrkmlameWYv. e=   XegarkvrWunertekinumsektvegnabrotatveimureWafleirikvWumlagaYessara 0 eWareglnasettrasamkvmtYeimskalsektinverasamtalasektavegnahversbrotsumsig,  endarmistrefsingininnansektarmarkaalmennrahegningarlaga.    SektirogeignaupptakasamkvmtYessarigreinskulukveWnaraftollstj;ra,lglrWum i fulltrahanseWatollvrWum.X;skuluskulusektirogeignaupptakasamkvmtYessarigrein \4 kveWnaraftollstj;raeWalglrWumfulltrahansefmlvarWarbrotsemekkiertilgreint ' reglugerWrWherra,sbr.3.mgr.  & a   Sendaskalrkissaks;knaraskrummlsemlokiWerskv.2.mgr.eftirYeimreglumsem  d;msmlarWherrasetur,enm.a.skulukvWi19.og115.gr.laganr.19/1991,ummeWferW `  'aoopinberramla,gildaumfrslusakaskrogleiWbeiningurkissaks;knaraumsektarfjrhW S+! fyrirhverjategundbrota. "   Ntelursaks;knariaWsaklausmaWurhafiveriWltinnundirgangastgreiWslusektareWa # maWurhafiranglegaveriWltinnstaupptkueignar,sbr.2.mgr.,eWaveriWltinngangast  $ undirfjarstWmlalokaWWruleytieWamlsemlokiWersamkvmtsamakvWihefWitt !W% aWganga& a tild;msoggeturhannYboriWmliWundird;maratil;nUtingarkvrWuntoll J""& yfirvalda. #' 'aJ"s@ & a 186.gr. $ )   SektirfyrirbrotrefsikvWumYessakaflaogandvirWiupptkrarvruskulurenna v%N!* rkissj;W.'a$s A&"+ @ 187.gr. '#-   SksamkvmtkvWumYessakaflafyrnistfimmrummiWaWviWupphafranns;knar (z$. vegumtollstj;raeWalgreglustj;raendaverWiekki;eWlilegartafirranns;knmlseWa ( kvrWunrefsingar.UmupphafogstWvunfyrningarfrestsferaWWruleytieftirkvWum  82.gr.almennrahegningarlaga.    &  XXIII.KAFLI T,  TmiskvWi.   188.gr.  Xagnarskylda.   v  Starfsmnnumtollstj;raberYagnarskyldaumYauatviksemYeimverWakunnstarfisnu'Tv  X eWavegnastarfssnsogleyntskulufaravegnalgmtraalmanna-ogeinkahagsmuna.Tekur K #  YettatilupplUsingaumeinkahagimannasemeWlilegteraWleyntfari,upplUsingaumviW    skiptieinstakramannaogfyrirtkja,Y.m.t.hverskonarvitneskjasemrWamafsamritum    afslu-ogvrureikningumsemtollyfirvldhaldaeftir.EinnigtekurYagnarskyldatilupp   lUsingaervarWastarfshttitollstj;ra,Y.m.t.fyrirhugaWa_tollranns;kn_,og&  annarraupplUsinga wO  semleyntskulufaras'wizamkvmtlgum,starfsreglumtollstj;raeWaeWlimls. B    XagnarskyldanhelstY;ltiWsafstarfi.    @ 189.gr. {    SamYykkiAlYj;WatollastofnuninbreytingartollnafnaskrstofnunarinnareWaskUringum nF viWtollnafnaskrna,rskurWieWagefittlkunumtollflokkuneWanUjasamrmdatollnafna 9 skrsemhefurfrmeWsrbreyttaflokkunvrumtollskrerrWherraheimiltaWgera  nauWsynlegarbreytingartollskrnni,m.a.meWYvaWfellaniWur,breytaeWatakauppnU  tollskrrnmer.RWherraerjafnframtheimiltaWfellaniWureWatakauppnUtollskrrnmer r efYessgeristYrf,t.d.tilaWaflameginauWsynlegraupplUsingatilhagskUrslugerWar. e= Ѐ  Breytingartollskrskv.1.mgr.skulubirtarA-deildStj;rnartWindaoghafaekkiaftur 0 virktgildi.BreytingarnarskuluekkihafahriftollaeinsogYeirhafaveriWkveWnirtoll  skr,gjldeWagjaldfrelsi,heimildir,takmarkanirogannaWsemkveWiWerumWrum  lgum. i Ѐ  RWherraerheimiltaWsameinaeitttollskrrnmervrursemkomatillandsinseWafara \4 frlandinumeWhraWsendingumeWap;stsendingumeinu_sendingarnmeri_ԀogeruaW_toll ' verWmti_Ԁ25.000&  kr.eWaminna.SlkbreytingskalY;ekkihafahriffjrhWtollsafviW  komandivrum.'  @ 190.gr. S+!   RWherraseturreglurumalmennantollafgreiWslutma.Tollstj;rigeturheimilaWaWaf " greiWslafariframWrumtmum,endagreiWiviWkomandiYannkostnaWsemafYvleiWir. #   @ 191.gr. !W%   RWherraseturreglurumskiltollstj;raupplUsingumtilHagstofu0slandsraWflutnings- J""& eWatflutningsskjlumogWrumggnum,aWhfWusamrWiviWHagstofu0slands. #' @ 192.gr. $ )   RWherraskalhrindaframkvmdkvWumfrverslunar-ogmillirkjasamningumsem v%N!* 0slanderaWiliaW,svoogb;kunumogviWaukumviWslkasamningasemteljast;aWskiljan A&"+ legurhlutiYeirra.  '",   RWherragetursamiWviWnnurrkiumsamstarfsviWitollmla,m.a.tilaWsamrmaog '#- einfaldatollmeWferWvegnagagnkvmraupplUsingaskiptaoginnheimtuvangreiddragjalda (z$. ogtilaWvinnagegn;lgleguminnflutningiogtflutningi. ( & , @ 193.gr.    RWherraseturmeWreglugerWeWaWrumfyrirmlumnnarikvWiumframkvmdlaga a Yessara. T, ',u@ 194.gr.    kvWilagaYessaraumflokkunvara,lagningu,innheimtu,lgveW,tilhgunb;khalds,   aWflutnings-ogtflutningsskUrslurognnurskjl,eftirlit,stWvuntollafgreiWslu,viWurlg,  X sektir,refsingarogaWraframkvmdvarWanditollskulugildaeftirYvsemviWgeturttum K #  aWflutningsgjldogtflutningsgjldsemkveWinerusamkvmtWrumlgum,nemaannaW    sYarkveWiW.      XXIV.KAFLI wO   _Gjaldtkuheimildir_.  B  195.gr.    Š  HeimilteraWinnheimtaeftirtalingjldvegnaYj;nustutollstj;raeftirfaranditilvikum:   ! ! M(88K"i(m"  i(m2  1  .3  Ԉ0    TollafgreiWslugjaldvegnatollafgreiWsluskipaogflugvlautanalmennsafgreiWslutma. {  GjaldYettaskalstandaundirlaunakostnaWivegnatollafgreiWslu&  utanalmennsaf nF greiWslutm'na.i(m݌9 Ќ  "i(m"  i(m2  2  .3  Ԉ0    TollafgreiWslugjaldvegnatollafgreiWsluskipaogflugvlautantollhafnaskv.53.gr.  GjaldYettaskalstandastraumaflaunakostnaWitollstarfsmannaogaksturskostnaWitil  ogfrtollafgreiWslustaW.i(m݌r Ќ  "i(m"  i(mf2  3  .3  Ԉ0    BrWabirgWatollafgreiWslugjaldsemskalstandastraumafkostnaWiviWtolleftirlitvegna e= brWabirgWatollafgreiWsluskv.36.gr.GjaldYettaskalmiWastviWkostnaWaftgfuleyfis 0 tilbrWabirgWatollafgreiWsluogaksturskostnaWtengslumviWskoWunvru.i(mf݌ Ќ  "i(m"  i(m2  4  .3  Ԉ0    NeyWarleyfisgjaldsemskalstandastraumafkostnaWiviWtolleftirlitvegnatgfu  neyWarleyfisskv.37.gr.GjaldYettaskalmiWastviWkostnaWaftgfuneyWarleyfisog i aksturskostnaWtengslumviWskoWunvru.i(mΒ݌\4 Ќ  "i(m"  i(m2  5  .3  Ԉ0    Tj;namatsgjaldvegnamatstollstj;ravrumsemorWiWhafafyrirskemmdum,vntun ' eWarUrnun.GjaldYettaskalstandastraumaflaunakostnaWitollstarfsmannaogaksturs  kostnaWivegnaframkvmdarmatsins.i(m̔݌ Ќ  "i(m"  i(m2  6  .3  Ԉ0    FrgunargjaldvegnaeyWileggingarvruaWbeiWnieigandavrunnar,farmflytjandaeWa `  leyfishafageymslusvWisfyrir;tollafgreiddarvrur.GjaldiWskalstandastraumaf S+! kostnaWiviWfrgunvruogaksturskostnaWivegnafrgunar.i(m݌" Ќ  "i(m"  i(m2  7  .3  Ԉ0    _Fylgdargjald_ԀvegnakostnaWaraftollgsluviWflutning;tollafgreiddumvrum.Gjald # takaYessierheimilYegartollstj;ritelurnauWsynlegtaWfyrirskipaslkagslueWaYegar  $ Yessersrstaklega;skaWaWtollgslasviWstddflutning;tollafgreiddravara,afferm !W%  ingueWafermingufara,innsetningu;tollafgreiddsvarningsgeymslusvWifyrir;toll J""& afgreiddar& F  vruro.fl.GjaldiWskalstandastraumafaksturskostnaWioglaunakostnaWi ( vegnafylgdar.i(m݌ Ќ  "i(m"  i(m!2  8  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsmeWfullvinnslulandbnaWarvrumsemfluttarerutil  landsinstmabundiWtilfullvinnsluogendurtflutningsskv.3._tlul_.7.gr.GjaldYetta a skalstandastraumaflaunakostnaWiogferWakostnaWistarfsmannatollstj;ravegnatoll T, eftirlitsogkostnaWiafaWkeyptrisrfrWiYj;nustuviWtolleftirlit.i(m!N݌ Ќ  "i(m"  i(m՞2  9  .3  Ԉ0    TollalnugjaldvegnaupplUsinga-oggagnamiWlunarrtlvukerfi_tollyfirvalda_Ԁ(_tolla  lnu_).GjaldYettaskaltakamiWafkostnaWiviWveittaYj;nustu,_m.a._Ԁrvinnslugagnaog   flutningYeirraumupplUsingaveitur.i(m՞݌ X Ќ  "i(m "  i(m,112  10  .3  Ԉ0    InnsiglisgjaldvegnavinnuviWaWinnsiglavrureWarjfainnsigliskv.164.gr.GjaldiW K #  skalstandastraumafaksturskostnaWitilogfrYeimstaWYarseminnsigluneWarofinn    siglisferfram.i(m,Y݌   Ќ  "i(m "  i(m112  11  .3  Ԉ0    Eftirlitsgjaldvegna_tolleftirlits_ԀmeW_skemmtiferWaskipum_ԀhafiYauveriWundanYegin   kvWumuminnsiglunforWa,sbr.5.mgr.57.gr.i(m=݌wO  Ќ  "i(m "  i(mۤ112  12  .3  Ԉ0    EftirlitsgjaldvegnatolleftirlitsmeWtollfrjlsumforWageymslum,tollfrjlsumverslunum B  ogtollfrjlsumbirgWageymslumYeirraogfrsvWum.i(mۤ݌   Ќ    kvWi1.og2.tlul.takahvorkitilerlendraherskipaeWaherflugvlanskipaeWaflug   faraopinberri'F(ReigusemferWasteingnguopinberumerindagerWumogflytjahvorkivrur {  nfarYegagegngreiWslu.SamagildireffarleitarhafnarsamkvmtkvrWunstj;rnvalda, nF vegnaneyWar,slysa,sjkd;mamannaumborWeWaannars;farnaWar. 9   Gjaldtakatollstj;raskalmiWuWviWaWhnstandiundirkostnaWiviWYYj;nustusem  veitter.    Tollstj;raerheimiltaWgeralangtmasamningskv.1.mgr.fyrirnotkunYj;nustu. r @ &  196.gr. 0   Lg'0YessiWlastgildi1.janar2006ogtakatilallravarasemeru;tollafgreiddarviW  gildistkuYeirra.Frsamatmafallargilditollalg,nr.55/1987,meWsWaribreytingum.  ViWaukarII!IVviWYaulg,meWorWnumbreytingum,verWaY;viWaukarII!IVviWlg i Yessi. \4   ReglugerWirogllnnurfyrirmlisemsetthafaveriWsamkvmttollalgum,nr.55/1987, ' skuluY;haldagildisnu,aWsvomikluleytisemYaubrj;taekkibgaviWkvWilagaYess  ara,unsnUjarreglugerWirogfyrirmlihafaveriWgefint.   @a a kvWitilbrWabirgWa.  S+!   AWilarsemhafafengiWviWurkenningutollstj;ratilrekstursgeymslu-ogafgreiWslustaWar " fyrir;tollafgreiddarvrureWaleyfirWherratilrekstursalmennrartollvrugeymslu,toll # frjlsrarforWageymslu,tollfrjlsrarverslunareWafrsvWisfyrirgildistkulagaYessaraskulu  $ innan&  einsrsfrgildistkulagannasendarWherraeWatollstj;raeftiratvikumums;knum !W% starfsleyfi.'!ʮ J""&   Hafiums;knfraWilumsemumgetur1.mgr.ekkiboristinnaneinsrsfrgildistku #' lagannaskalviWurkenningYeirraeWaleyfifallargildi. #(   ViWaukiI,tollskr,ersamhlj;WaviWaukaIYskj.753.  '",