Stricter penalty for smuggling of cigarettes, spirits and beer

The penalty for violation of section 16-1 cf. section 16-2 cf. section 3-1 subsections 1 and 2 cf. section 16-7 of the Customs Act was three years of imprisonment. The convicted person, who is a Polish national, had as a courier imported 540 000 cigarettes, 12 089 liters of spirits and 648 liters of beer in a heavy goods vehicle across the Svinesund border. The load was packed in plastic on pallets, it was sealed and false freight documents were used. The evaded tax amount was estimated to in excess of NOK 7.5 million. The case was heard together with two other cases on similar customs violations. The Supreme Court based itself on similar sentencing factors in case HR-2022-1301-A, and found with reference to the size of the evaded tax amount that the penalty had to be milder in this case. It was also stated that due to considerations of general deterrence, there was reason to increase the previous penalty level to some degree for illegal importation where the evaded tax amount reaches levels up to NOK 10 million.   

Read the whole judgment (Norwegian only)

Areas of law: Criminal law. Section 16-7 of the Customs Act.

Key paragraphs: 20−22, 26

Justices: Indreberg, Bergsjø, Ringnes, Østensen Berglund og Steinsvik