What is Decree No. 119 / 1974 Coll.?

Decree No. 119 / 1974 Coll., implementing Customs Act No. 44 / 1974 Coll. — Decree of the Federal Ministry of Foreign Trade implementing Customs Act No. 44 / 1974 Coll..

When it became Decree No. 119 / 1974 Coll. effectiveness?

Decree No. 119 / 1974 Coll. became effective 01.01.1975.

Is Decree No. 119 / 1974 Coll. still valid?

Yes, Decree No. 119 / 1974 Coll. is still valid and effective.

Decree No. 119 / 1974 Coll. - Decree of the Federal Ministry of Foreig...

119

DECLARATION

Federal Ministry of Foreign Trade

of 25 November 1974

implementing Customs Act No 44 / 1974 Coll.

The Federal Ministry of Foreign Trade shall determine in an agreement with the Federal Price Office, the Federal Ministry of Transport, the Federal Ministry of Finance, the Federal Ministry of Communications and the Federal Ministry of Foreign Affairs pursuant to Articles 22 (3), 25 (2), 29 (3), 36 (2), 42 (2), 44 (2), 47 (6), 49 (2), 54 (3), 60 (2), 61 (4), 66 (5), 67 (4), 77 (3), 78 (5), 81 (7) and 110 (2) of Customs Act No 44 / 1974 Coll.:

HLAVA PRVNÍ

CUSTOMS CONTROL

§ 1

Customs inspection

(1) Customs inspection of the goods shall be carried out by external and internal customs inspection. The internal customs inspection may be complete or random.

(2) The external customs inspection shall determine the gross weight, the number of packages, their marks and numbers and, where applicable, whether the seals have been breached.

(3) The internal customs inspection shall determine the type, quantity and, where appropriate, the quality of the goods.

(4) All goods shall be examined in full internal customs inspection.

(5) In the case of a random internal customs inspection, it may be limited to a quantity of goods in order to be satisfied with sufficient certainty that the goods correspond to the particulars given in the application for customs procedure. The scope of a random internal customs inspection shall not be affected by the party to the customs procedure.

§ 2

Sampling

Customs may take a sample to ensure its identity and to determine the nomenclature, tariff and tariff classification of the goods only in the presence and with the consent of the party to the customs procedure. At his request, the customs authorities shall issue a certificate of sampling. The customs authorities shall return samples of goods which have not been consumed for the purpose to the party concerned. The customs authorities shall not be liable for damage caused by damage or destruction of samples during testing.

§ 3

Customs working hours

Customs working hours shall be determined in such a way as to meet transport needs. Customs duties for which no continuous working time is introduced shall be carried out on perishable goods and live animals, even outside working hours.

HLAVA DRUHÁ

EXEMPTION FROM CUSTOMS INSTRUMENTS

§ 4

(1) Customs inspection shall not be subject to goods carried by the President of the Czechoslovak Socialist Republic, the President and Vice-Presidents of the Federal Assembly of the Czechoslovak Socialist Republic, the President and Vice-Presidents of the House of the People, the President and Vice-Presidents of the Czech Socialist Republic, the President and Vice-Presidents of the Czech National Council and the Slovak National Council, the Presidents, Vice-Presidents and Members of the Governments of the Czech Socialist Republic and the Slovak Socialist Republic, the President of the Federal Socialist Republic, the President of the Czech Socialist Republic and the Slovak Statistical Office, the Presidents of the Czech and the Slovak National Council, the Advocates-General of the Czech Socialist Republic, the Czech Socialist Republic and Slovak Socialist Republic.

(2) Customs inspection shall not be subject to goods carried by Members of the Federal Assembly of the Czechoslovak Socialist Republic, the Czech National Council, the Slovak National Council, ambassadors, ambassadors and chargé d'affaires of the Czechoslovak Socialist Republic accredited abroad, as well as members of their family, travelling together with them.

§ 5

The customs inspection shall not be subject to goods which, when travelling from or to abroad, carry:

(a) the Heads of Foreign States, the Heads of Government of Foreign States and their Deputy Ministers, the members of the Governments of Foreign States, the Presidents and Deputy Presidents of the Legislative Councils of Foreign States and their accompanying members;

(b) Presidents and members of foreign delegations arriving at diplomatic conferences convened in the Czechoslovak Socialist Republic;

(c) diplomatic staff of missions in the Czechoslovak Socialist Republic;

(d) foreign diplomatic representatives operating outside the territory of the Czechoslovak Socialist Republic, travelling or passing through;

(e) consular officials of consular offices of foreign states operating in the Czechoslovak Socialist Republic, provided that they are consular officials of the profession and are not Czechoslovak nationals;

(f) members of the families of the persons referred to in (a) to (e);

(g) other foreign nationals having diplomatic status;

(h) diplomatic and consular couriers ("couriers") of foreign states.

§ 6

(1) The exemption from the customs inspection shall also apply to the baggage of persons referred to in paragraphs 4 and 5 which are transported in time related to the journey of such persons, even if they are imported or exported by means of means of transport other than those to which they travel.

(2) The exemption from customs clearance shall not apply where there are serious grounds for believing that the baggage contains articles whose import, export or transit is prohibited or restricted. The customs inspection must be carried out in the presence of the person referred to in paragraphs 4 and 5 or of his agent.

§ 7

(1) The customs inspection is not subject to a sealed diplomatic post and consular baggage (hereinafter referred to as "diplomatic post") carried by a courier by the same means of transport as he travels. The courier must be shown by a list drawn up and stamped by the office sending the diplomatic post. The list shall include the number of diplomatic post and the type of packaging.

(2) Customs inspection is not subject to a sealed diplomatic post delivered otherwise than by a courier; However, it must be accompanied by a list drawn up and stamped by the office sending the diplomatic post. The list shall include the number of diplomatic post, the type of packaging and the address of the office or authority to which the post is addressed.

(3) Diplomatic post may contain only diplomatic documents or items intended for the official use of the mission.

HLAVA TŘETÍ

CUSTOMS CHECKS IN RAILWAY, STRENGTH, AIRCRAFT AND AQUATIC TRANSPORT AND IN THE POSTAGE

Customs control of goods carried by transport organisations

§ 8

(1) In order to carry out the customs inspection, the transport organisation is required to transmit to the border customs the list of cargo, the list of baggage, the inventory list of the means of transport and other documents relating to the goods carried.

(2) The submission of a vessel's plan may be required in water transport.

§ 9

(1) The list of goods contains the following information: the country of imatriculation of the means of transport, the type of means of transport, the imatriculation mark, the place where the goods are registered and the place where the goods were loaded, the name, address and address of the consignors and recipients of the goods, the country of destination, the quantity and type of goods transported by measure and the name of the usual goods in the store and, where the goods are packed, the number of pieces, the number and type of packages. Customs may specify which data may not be included in the list of cargo. The mail doesn't present the cargo list.

(2) The list of baggage contains information on the quantity and type of baggage carried, the name and address of the owner of the baggage. The customs office may determine when the list of baggage may not be presented or which particulars may not be provided.

(3) The list of stocks of means of transport contains information on the stocks of foodstuffs, beverages, tobacco products and other stocks intended for travel, and, where appropriate, the means of transport, if not included in the inventory list.

§ 10

In rail transport, the list of freight is replaced by the railway register and the transitional list of wagons loaded with goods, the list of baggage and express services is replaced by the checklists. The train register or transition list need not be surrendered if the train only brings empty wagons that are already included in the fleet. Railway wagons not included in the fleet of railway administrations shall be entered in the train register or checklist as loaded wagons. In the case of collection wagons, the railway is required to supply customs with a list of consignments in individual vehicles. The inventory list is not required for rail transport.

§ 11

The list of cargo, the list of baggage, the list of stocks and the inventory list shall not be required if a vessel or aircraft arrives for a short period of time for technical reasons such as restocking, removal of defects or for passengers to perform.

§ 12

Where exported goods are loaded onto a means of transport in water or by road at the inland customs office, the transport organisation shall forward to it a double list of the goods; one copy is for inland customs and the other for border customs.

Customs control in mass passenger transport vehicles when crossing state borders

§ 13

Passengers travelling on a mass passenger transport vehicle and crew members of passenger and freight transport vehicles shall be required to submit their baggage for customs inspection in time to be completed at the time specified for them.

§ 14

Passengers may leave the means of transport at the time of entry into the country before the end of the customs procedure and when leaving the country after the completion of the customs procedure only with the agreement of the customs administration responsible for customs control.

§ 15

In the customs territory of the border customs office at the time of the customs procedure, except for passengers, only persons serving on means of transport may stay. Other persons may stay in the customs territory only with the agreement of the customs administration responsible for customs control.

§ 16

Any contact with the shore and other vessels shall be prohibited for as long as a customs inspection of a vessel takes place in water; in addition to the crew members of the vessel, other persons may enter the vessel only in the performance of official duties, with the knowledge of the customs control officer.

§ 17

If an accident or emergency landing occurs on a customs route, the transport organisation shall inform the nearest customs office without undue delay.

§ 18

Supporting means of transport

(1) Where the customs authorities decide, at the request of a transport organisation, to accompany the means of transport to ensure customs control, the transport organisation shall take the members of the customs administration to a specified place and return, or provide them with compensation for the fare.

(2) Furthermore, the sailing organisation shall provide the accompanying customs officials with free accommodation, heating, light and for compensation and food.

§ 19

Imports of mail

(1) Imported postal consignments may be carried without seals.

(2) The post office presents the imported mail for customs control of the inland customs office, other than letters and letters, the external arrangements of which show that they contain nothing other than written communications.

(3) If the contents of mail or parts thereof in domestic transport are destroyed before release for free circulation in the country, the post office shall discuss this with the customs office responsible for the release of the consignment.

(4) If damage or deterioration of the consignments has been observed in the post office where the customs procedure is carried out, this post shall be established together with customs.

(5) If the post office takes out and destroys damaged goods which could endanger human health or harm other consignments, it shall inform the customs authorities concerned accordingly.

(6) Where mail under special rules sells postal consignments which have been released for free circulation by customs in the country, the proceeds of the sale shall pay in particular the cost of the sale, the postal charges and the customs duties and other charges on binders.

(7) The post office may refuse to act as a party to the customs procedure if it considers it necessary for operational or other serious reasons, or if the party to the procedure fails to provide the necessary documents or does not provide the necessary information.

(8) Shipments for which the post for the party to the procedure does not carry out operations shall be sent to the customs office for confirmation and communicated to the addressee. Customs shall release such consignments only if the post office confirms on the postal document that the consignments may be issued to the consignee.

(9) Consignments in respect of which no action has been taken by the party to the procedure may be refused by the addressee only until they have been opened in customs.

§ 20

(1) Customs duties on goods imported in postal consignments are collected by post from a party to the customs procedure on delivery of the consignment. Without collection of customs duties, the post shall deliver the consignment to the party concerned only if the customs office has authorised the deferral of the customs duty.

(2) Selected customs duties are sent by post without any deduction to the account of the Central Customs Administration at the Czechoslovak State Bank. The customs office shall fill in the second part on the delivery order; other parts fill in the mail. The post office shall be responsible for ensuring that the amounts indicated on the delivery order are properly collected and charged.

§ 21

Return of consignments

(1) Where a consignment whose release for free circulation within the territory of the country was procured by transport organisations or mail is to be returned abroad, the transport organisation or post office is required to submit the consignment with all customs and other customs documents to the customs office for the purpose of carrying out the customs procedure.

(2) Where customs duties have been charged on goods, transport organisations or mail shall submit a consignment to the customs officer who released them for free circulation in the country.

§ 22

Export of mail

(1) Packages and valuable writing may be lodged by the consignor for carriage abroad only if proof has been furnished that the customs office has released them for export.

(2) Shipments of letters to a foreign country which, in addition to a written communication, also contain goods for which authorisation is required may be lodged by the consignor for postal transport only after they have been presented to customs and released for export by customs.

(3) A letter of mail which is not accompanied by a customs declaration that they have been released for export shall be presented for customs control prior to their entry into the territory.

(4) Other letters may be lodged by the consignor for carriage abroad without being presented to customs.

Obligations of transport organisations and mail

§ 23

Works of transport organisations and mail

(1) In the course of the customs procedure to be carried out on a proposal from a transport organisation or post office, auxiliary work shall be carried out by the workers of the transport organisation or post office.

(2) The loading, folding or transhipping of goods, the delivery of goods per weight, the transfer of goods to revision rooms, the opening and closing of loaded and empty means of transport and containers, freight items, the unpacking and packaging of goods, the introduction of ladders, bridges, mobile staircases, the provision of transport by boat in river port, etc. The opening and closing of letters covered by the secrecy shall not be regarded as ancillary work.

(3) If workers of transport organisations and mail cannot carry out auxiliary work in customs proceedings themselves, transport organisations and post offices are obliged to arrange for their execution on their own cargo as instructed by customs.

(4) The customs authorities shall, in agreement with the transport organisation and the post office, take care of the training of personnel authorised by the transport organisation and the provision of the operations to which customs procedures are linked.

§ 24

Rooms, spaces and aids needed for customs control

(1) Where customs controls on imported, exported or accompanying goods are carried out on a regular basis at the premises of transport organisations or post offices, transport organisations or post offices shall ensure the necessary rooms for customs offices.

(2) The rooms and premises required for customs management and storage of goods shall be determined in such a place that the working procedures of the customs office and the authorities working with it are as effective as possible.

(3) A transport organisation or post office with a customs office shall agree on how to close the rooms used for customs control and storage.

(4) Transport organisations or post offices shall keep the rooms which they have submitted to customs for use, clean, heat and illuminate, unless otherwise provided by specific regulations, for the reimbursement of the actual own costs of transport organisations or mail.

(5) The transport organisation or post office shall affix to its cargo, in agreement with the customs equipment and equipment needed to carry out the customs procedure, such as scales, ladders, mobile steps, lamps, safety lamps, tools and proper lighting of customs clearance.

§ 25

Timetables

(1) The transport organisation shall notify the border customs authorities of the timetable for all means of transport crossing the national borders by timetables and any modification thereof before the timetable or change in its effectiveness.

(2) The introduction of emergency trains, aircraft or other means of transport, the disclaimer or delay of means of transport by more than half an hour, shall be notified by the transport organisation to the border customs office in due time.

(3) If, for operational reasons, the means of transport are accumulated at the border customs office in rail, air and water transport, the transport operator shall determine the order in which the means of transport are to be released. If this happens at the border customs office in road transport, the order of the customs office shall be determined.

HLAVA ČTVRTÁ

CLO

Oddíl první

Customs clearance on commercial goods and non-commercial goods

§ 26

(1) The most favourable trade goods originating in the States with which a contractual duty has been negotiated or the countries with which the Czechoslovak Socialist Republic has negotiated the most favourable clause shall be subject to customs duties at contractual rates.

(2) Its natural raw materials, natural crops and agricultural and industrial products shall be regarded as commercial goods originating in a State. However, where such goods have been further substantially processed or treated in another State, they shall be considered as originating in that other State.

(3) Commercial goods of domestic origin which are returned from a foreign country for which customs duties have not been waived shall be released at contractual rates.

§ 27

(1) Where a party to the customs procedure proposes that the customs duty on commercial goods be determined at the contractual rate, it must indicate and prove the country of origin. For example, documents accompanying the consignment, invoices and correspondence shall be sufficient for the certificate. If the customs office does not consider such a document sufficient, the party to the procedure shall be obliged to prove the accuracy of the particulars by a certificate of origin issued by the competent foreign authority.

(2) If the party to the customs procedure cannot lodge the licence immediately, the customs authorities shall determine the customs duty on the commercial goods at the general rate of duty and shall set a reasonable time limit for the presentation of the documents. If the documents are presented within the time limit, the customs authorities shall refund the difference in customs duties.

§ 28

(1) Commercial goods shall be classified according to the Customs Tariff and the Customs Explanatory Notes. Where the commercial goods are not listed in the Customs Tariff and do not contain the Customs Tariff Schedule and the Explanatory Notes to the Customs Tariff of the Directive for its classification, they shall be classified as commercial goods which are most similar to the nature, method of manufacture and the purpose for which they are to be used.

(2) On application by the parties to the customs procedure, accessories for commercial goods falling within the various tariff headings of the tariff tariff shall be classified separately.

§ 29

(1) Where the duty on commercial goods is measured by price, the basis is the actual price of the commercial goods. The actual price of the commercial goods is the price at which the commercial goods were purchased or sold in the commercial country under normal commercial circumstances.

(2) The actual price of commercial goods on importation includes direct commercial costs incurred abroad, linked to transport to the state border of the Czechoslovak Socialist Republic. Direct business costs shall be considered as transport, storage, insurance, commission, costs in kind for installation abroad, including travel and local expenses, cost of taking over and checking, costs for the legalisation of invoices, consular charges, interest on foreign exchange credits, manka goods within the framework of standards, share of the price of goods from production licences, discoveries and inventions, trade marks and industrial designs.

(3) The actual price of commercial goods does not include internal taxes on such goods in the country of trade from which the imported commercial goods have been exempted or which have been or will be returned by exporters. The price of the package is not part of the actual price of the commercial goods if the package is released separately from the commercial goods and is charged separately.

(4) Where the duty on non-commercial goods is measured by price, the domestic retail price of the same or similar goods shall be the basis.

§ 30

(1) Where the duty is measured at a rate determined by weight, the weight shall be taken as a basis, gross, net or own.

(2) Gross weight is the weight of goods with the packaging necessary for their transport (transport packaging) and all other packaging (inner packaging).

(3) The net weight is the own weight of goods with inner packaging.

(4) The weight is the weight of the goods without any packaging.

§ 31

(1) Customs duties on goods of the same tariff heading shall not be measured if they are not more than 5 ccs. The aggregate amount of the duty shall be rounded to the nearest crown, at a penny amount of up to and including 50 pennies and at a penny amount above 50 pennies upwards. A customs duty shall be waived if its aggregate amount does not exceed 10 Kcs for all goods classified in different tariff numbers.

(2) The back-up fee per cell is not measured if it does not exceed 10 CZK.

Oddíl druhý

§ 32

Deferred payment of duties

(1) Customs duties may be suspended for a maximum period of two years. Social organisations may be authorised by customs to defer payment of duties for a maximum period of three months.

(2) Interest of 2,5% per year shall be payable on the amount of payment which has been deferred for the period of payment of the duty, or where the duty has been paid before the end of that period, until the date of payment.

(3) Interest shall not be payable on the amount of the duty for which a cash security has been lodged.

(4) Where a party to the customs procedure does not pay the duty on the due date or on the last day of deferral of payment, it shall pay interest on late payment of 5% of the principal per year for the period from the first following day to the date of payment.

(5) Interest on deferral of duty and interest on late payment of duties are part of the duty.

Oddíl třetí

§ 33

remission and reduction of duties

(1) The duty shall be wholly remission if the goods have been destroyed or have been completely destroyed before release for free circulation. The duty shall also be waived for goods released for free circulation if the transport operations carried out by the transport organisation or by post have been destroyed or have been completely destroyed and have not yet been delivered to the consignee.

(2) The duty shall be reduced if:

(a) the goods have been damaged before their release for free circulation following the lodging of an application for a customs procedure for release for free circulation in such a way that they cannot be used for their original purpose;

(b) the nature of the goods released for free circulation before being delivered to the consignee has changed in such a way that they are subject to a duty lower than that which has been charged;

(c) it shall be found that the contents of the postal consignment released for free circulation in the country and delivered to the consignee are partially corrupted or damaged.

(3) The customs duty may be waived or reduced in cases other than those referred to in paragraphs 1 and 2 where it is clear from the application of the party to the procedure supported by the necessary documents that the collection of the duty would lead to hardships.

Oddíl čtvrtý

Exemption from import duties

§ 34

Goods for the use of heads of foreign States

All goods imported for the use of heads of foreign States and their accompanying members in connection with their domestic residence shall be exempt from the duty.

§ 35

Gifts of foreign heads of state, foreign governments, honorary prizes, honours, etc.

The gifts of heads of foreign States, foreign governments and their members and other public officials and offices of foreign States, as well as the honorary prizes, honours, etc., shall be exempt from customs duties if the donation or award is established.

Goods for the use of persons and bodies enjoying privileges and immunities

§ 36

Goods imported for diplomatic staff and consular officers, in so far as they are not Czechoslovak nationals, shall be exempt from customs duty on condition that they are used for their own use or for the use of members of their families living with them in the common household.

§ 37

(1) Goods imported for diplomatic and consular offices in the Czechoslovak Socialist Republic shall be exempt from customs duty on condition that they are used for official use by those offices.

(2) The exemption also applies to goods imported for newly established diplomatic and consular offices in the Czechoslovak Socialist Republic, provided that they are used for the official use of such offices.

§ 38

Under the conditions set out in paragraphs 36 and 37, goods imported for international organisations operating in the Czechoslovak Socialist Republic and their members and workers shall be exempt from customs duties if they enjoy privileges and immunities under international agreements.

§ 39

The customs procedure shall be carried out on an oral basis, supported by a statement from the addressee, entitled to an exemption from customs duties, office or organisation, that the goods will be used for the purpose of the addressee's or members of his family residing with him in the common household, where appropriate for official use.

§ 40

Non-commercial goods in travel and mail

(1) Goods imported for the personal consumption of a passenger or a member of the crew of a means of transport (travel supplies) shall be exempt from the duty if the type and quantity of such goods correspond to the personal circumstances and length of the journey; within this framework, no more than 2 litres of wine, 1 litre of spirit drinks, 250 cigarettes or equivalent quantities of other tobacco products, 1000 shots of shot and 50 rounds of bullet.

(2) Persons returning to the country after temporary stay abroad shall be exempt from customs duties on goods for personal use, such as clothing, footwear, linen which they have acquired during their stay abroad for reasons of urgency. Goods imported for reasonable personal consumption during the journey shall also be exempt from customs duties, but not more than the quantities referred to in paragraph 1, except for hunting rounds.

(3) Except in the cases referred to in paragraphs 1 and 2, duty-free shall be granted on goods, with the exception of motor vehicles, of a price of up to 5000 CZK, imported by travellers resident in the country, provided that they have been obtained abroad by a gift or for foreign exchange means which they may use under the applicable rules for the purchase of goods. In the case of co-passengers of spouses and their children, if they are permanently living together in a common household, the amounts fixed for relief shall be added.

(4) Goods imported in the course of travel, except in the cases referred to in paragraphs 1 and 2, by persons residing abroad shall be exempt from customs duties up to a value of up to 600 CZK.

(5) Goods imported in consignments shall be exempt from customs duty up to a price of up to 300 CZK.

(6) Where, in accordance with paragraphs 3 to 5, goods the price of which exceeds the amount fixed for exemption from customs duties are imported, the duty shall be levied on such goods only on an amount which exceeds the price fixed for duty-free importation of the goods.

(7) The price means the domestic retail price of the same or similar goods.

Moved uppers

§ 41

(1) Moved uppers are goods for personal use which the moving person used for his own use in his household, such as apartment equipment, motor vehicles and other vehicles, animals, goods for personal consumption and professional goods, such as machines, instruments, instruments, including instruments of musicians and other artists.

(2) Exemptions from customs duties shall be granted for the removal from customs duties of foreign nationals who, after their permanent residence abroad, move to the territory of the country for permanent residence, provided that their quantities are proportionate to the need of the converging persons and under the conditions set out below.

(3) Goods for personal consumption are exempt from customs duty in a quantity corresponding to the average annual consumption.

(4) In order to grant an exemption from the duty, it is irrelevant for the period during which the removed uppers were used and whether they have signs of wear.

(5) The moving persons shall submit to customs a double list of the uppers moved. They are also obliged to demonstrate that they have been reported abroad for permanent residence and that they move to permanent residence or to pursue their occupation in the country.

(6) The right to exemption from customs duties is limited to the removal of uppers which will be imported within two years of the entry into the domestic territory of the transferring person. Moved uppers, imported gradually, shall be exempt from customs duties provided that, on importation of the first part of them, all other removal uppers for which exemption is claimed are notified to customs.

(7) Members of diplomatic staff, consular officers and staff of international organisations who enjoy privileges and immunities under international agreements may import migrated uppers gradually during their secondment to the Czechoslovak Socialist Republic.

Citation	Decree No. 119 / 1974 Coll., implementing Customs Act No. 44 / 1974 Coll.
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	04.12.1974
Effective from	01.01.1975
Effective until	-
Status	Valid

Decree No. 119 / 1974 Coll.

Decree of the Federal Ministry of Foreign Trade implementing Customs Act No. 44 / 1974 Coll.

Contents