Decree of the Ministry of Finance No. 124 / 1999 Coll.
Decree of the Ministry of Finance amending Decree of the Ministry of Finance No. 135 / 1998 Coll., implementing certain provisions of the Customs Act
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28.06.1999
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124
DECLARATION
Ministry of Finance,
of 14 June 1999
amending Decree No. 135 / 1998 Coll., implementing certain provisions of the Customs Act
The Ministry of Finance provides for the Customs Act pursuant to § 65 (4), § 75 (5), § 76 (2), § 79 (3), § 105 (5), § 124 (4), § 234 (5) and in agreement with the Czech Statistical Office pursuant to § 319 (2) of Act No. 13 / 1993 Coll., Customs Act, and § 50 (4), § 180 and § 258 (3) of Act No. 13 / 1993 Coll., as amended by Act No. 113 / 1997 Coll. (hereinafter "the Act '):
Decree No. 135 / 1998 Coll., implementing certain provisions of the Customs Act, is amended as follows:
1. Paragraph 2 (1) reads as follows:
"(1) The application for binding tariff information shall contain:
(a) the applicant's trade name and registered office or name, surname and residence and tax identification number (1), or, if not assigned, his eight-digit identification number; (2) if the applicant is a natural person who is not assigned a tax identification number (1) or an eight-digit identification number (2), his / her birth number (3)
(b) the exact description of the goods and other particulars necessary for the classification of the goods, in particular their composition, the method of processing, the function, the purpose of use and the type of packaging;
(c) the trade name of the goods and its manufacturer;
(d) the type and number of documents accompanying the application;
(e) the place and date of the application. "
2. in Article 2 (2), including footnotes (3a) and (3b):
"(2) For the correct classification of goods, the application referred to in paragraph 1 shall be supported by photographs, samples, plans, technical documentation and similar supporting documents containing the information necessary for the classification of the goods. (b) a safety data sheet shall be presented together with a sample of the goods and a safety data sheet;
(3a) Decree No. 84 / 1997 Coll., regulating the registration and handling of plant protection products and the technical and technological requirements for plant protection mechanisation and testing of plant protection products. Decree No. 250 / 1998 Coll., on the Registration of Chemicals. Decree No. 302 / 1998 Coll., laying down the detailed conditions of professional competence and the procedure for its verification, the procedure for demonstrating medical fitness, the procedure for granting and withdrawing authorisations, the list of selected hazardous substances and preparations, the import and export of which is only possible with the agreement of the Ministry of the Environment, the content of the application for import and export and the manner and details of keeping records and notification of dangerous chemicals and preparations.
3b) Act No. 157 / 1998 Coll., on Chemicals and Chemicals and on the amendment of certain other laws. Decree No. 27 / 1999 Coll., on the form and content of the safety data sheet for hazardous chemical and preparation. ';
3. In Article 2, the following paragraph 7 is added:
"(7) For the purpose of issuing binding information, one type of goods shall mean goods having the same composition, the same technical parameters and the same purpose of use. ';
4.
Imports of mail
Shipments for which no customs declaration has been made shall be issued only after their release by the customs office for the proposed customs procedure. ';
5.
Export of mail
(1) Postal consignments containing non-commercial goods need not be presented by the consignor to the customs office prior to the presentation of the goods for carriage abroad unless the goods exported are subject to the prohibitions and restrictions laid down by the legislation (3c) and the postal regulations prevent this. 3d)
(2) Postal consignments containing goods of a commercial nature shall be presented by the consignor before being submitted to the customs office for carriage abroad, unless the post is his procedural representative.
3c) For example, Act No. 71 / 1994 Coll., on the sale and export of objects of cultural value, Act No. 288 / 1995 Coll., on firearms and ammunition (Firearms Act), as amended by Act No. 13 / 1998 Coll., Act No. 167 / 1998 Coll., on addictive substances and on the amendment of certain other laws.
3d) Paragraph 36 (1) and (2) of Decree No. 78 / 1989 Coll., on the rights and obligations of postal and postal users (postal regulations). '
6. In Article 15, point (g) is replaced by the following:
"(h) husband and wife."
7. Article 17 (1) is deleted.
8. In Article 18 (1), the words "additional charges levied within the territory of the country 'are replaced by the words" charges levied after the goods have been placed under the customs procedure for operations carried out within the territory of the country'.
9. In the first sentence of Paragraph 23, the words "copy of invoice 'are replaced by the words" invoice'.
10.Paragraph 32 (2) reads as follows:
"(2) In the transit procedure, where both the customs office of departure and the customs office of destination are the Czech customs authorities and the national border (hereinafter referred to as" the national transit ') to which goods of foreign armed forces are placed in connection with their dispatch to the territory of the Czech Republic and the armed forces of the Czech Republic in connection with their dispatch to the territory of other States under the international contract (hereinafter referred to as "the goods of the armed forces') and which are intended solely for their use, the Loading list may be replaced by a list of goods which the armed forces normally use in the European Communities for the customs procedure for placing of goods under the transit (hereinafter referred to as" the list of goods'), containing the particulars, in particular marks, numbers, number and type of packages, the goods and their gross or their own weight. For the purposes of this decree, the sending of foreign armed forces in the Czech Republic also means the passage through the territory of the Czech Republic. "
11. in Paragraph 32 (5):
"(5) Where a declaration is submitted that the consignment to be placed in national transit is being transported for the armed forces of the sending State and contains only goods for their use, and this declaration shall be accompanied by the date of issue and certified by the signature of the issuing officer, indicating its name and surname, rank and unit (hereinafter referred to as" Declaration '), the particulars shall be completed in the Declaration to the extent specified in Part III of Annex 16 to this Order.';
12. In Paragraph 32, the following paragraph 6 is inserted after paragraph 5:
"(6) The written declaration for the release of the goods of the armed forces for national transit may also be made on a form of A3 format, a specimen of which is given in Annex 16a to that order. This form must be completed in accordance with the instructions and the required particulars must be provided. '
Paragraph 6 shall become paragraph 7.
13. in Paragraph 39 (3):
"(3) Where a declaration or, where appropriate, an additional declaration is used for the lodging of a customs declaration in a set consisting of sheets marked with numbers 1 / 6, 2 / 7, 3 / 8 and, where applicable, 4 / 5, the declarant shall cross out the non-compliant numerical indication on the declaration and in the Supplementary Declaration so that the numbering of the sheets in the set corresponds to the provisions set out in points (a) to (e) of paragraph 2. ';
14. In Paragraph 39 (4), the first sentence is replaced by the following: "The declaration and the Supplementary Declaration shall be made by means of green printing on white self-copy paper, which is free of own fluorescence under UV light and weighing at least 40g / m2. '.
15. in the first sentence of Paragraph 39 (9), the words "or 4" shall be deleted and in the fourth sentence the words "with a clear note in paragraph B" shall be replaced by the words "with a clear note in paragraph B of the next sheet of the Declaration."
16. In the first sentence of Paragraph 39 (11), the word "foreign 'is deleted.
17. in Paragraph 40 (2) (b), the heading "29," is deleted and after the heading "46," the heading "47" is inserted;
18. in Paragraph 40 (3):
"(3) Where a customs declaration for the release of goods is lodged for which several different particulars (codes) are to be expressed in the declaration, in particular in paragraphs 1, 7, 11, 15a, 17, 17a, 20, 22, 23 and 24 of the declaration, these particulars shall be broken down into several declarations. For example, when paying one consignment by two different currencies, it must be divided into two declarations in proportion; In the case of an indivisible consignment, one declaration may be submitted in which, as the currency which is paid or collected for the goods, the currency which is the greater part of the total amount paid per CZK or the currency of the declarant's choice, if the same amounts are involved. '
19. In Paragraph 45, the following paragraph 2 is inserted after paragraph 1:
"(2) The international bicycle ticket (hereinafter referred to as" the ticket ") under which the bicycle will be transported by the railway company as a travel baggage has the same legal effect as the oral declaration made to passengers at the border customs office for placing goods under the export procedure, temporary admission with total relief from import duties, free circulation with total relief from import duties or as a request for re-export of foreign goods imported into the country, provided that it contains a declaration that the bicycle will be or has been used only for travel purposes and that relief from import duties is requested upon re-importation and that the following conditions are also fulfilled:
(a) passengers shall sign both parts of the ticket giving their name, surname and residence;
(b) the first part of the passenger ticket shall be presented on request to the customs authorities in the framework of customs supervision;
(c) the second part of the ticket shall be attached by the passenger to a bicycle from which the passenger shall not be removed until the bicycle is delivered to the destination railway station. ';
20. In Paragraph 45, paragraph 2 is renumbered paragraph 3, while the words "For the purposes of paragraph 1 'are replaced by the words" For the purposes of paragraphs 1 and 2'.
21. In Paragraph 61, the following sentence is added at the end: "Where transport has been initiated in the territory of the Contracting Parties and where goods whose customs status is marked with the code" T1 'and goods whose customs status is marked with the code "T2' are transported together, separate loading lists shall be used for each of these categories of goods. When transporting goods in large containers on the basis of the TR transfer note, separate loading lists shall be used for each container in which the goods of both categories are located. All loading lists shall bear an official record of the railway station of departure. ';
22. in Paragraph 62 (2):
"(2) Where the customs declaration for placing the goods in the common transit is the TR transfer note, the reference to the TR transfer note, accompanied by the serial number of the document, shall be entered in the paragraph concerning the annexes to the CIM international transport note, which is only the transport document. In these cases, the International CIM Transport Sheet shall not be labelled green. ';
23. in Paragraph 63 (7), "7" is replaced by "6."
24. in Article 66 (1) (a):
"(a) at the time of entry into the national territory, in the case of postal consignments containing only:
1. personal communication,
2. documents taken in tactile letters, plates with blind marks and sound recordings and special papers for the need of blind (blind consignments),
3. printed matter not subject to import duties and taxes or exempt from import duties and taxes. ';
25. in Article 66 (1) (b), the words "letters and postal packages" shall be replaced by "in postal consignments" and footnote 20 shall read:
"(20) Customs declaration Douane CN 22 and Customs declaration Déclaration en douane CN 23. '
26. in Paragraph 66 (2) (a):
"(a) at the time of presentation for postal transport abroad, in the case of goods not subject to export duties, taxes and charges, exported in postal consignments bearing or not bearing a customs declaration of contents, 20)."
27. in Paragraph 66 (2) (b), the words "letters and postal packages" are replaced by the words "postal consignments."
28. In Paragraph 66 (3), the word "consignee 'is replaced by" addressee'.
29. in Article 66 (4), the words "letters and postal packages not accompanied by a customs declaration containing 11)" shall be replaced by "postal consignments not accompanied by a customs declaration containing 20)."
30. in Paragraph 67 (a), the words "letters and postal packages" shall be replaced by "postal consignments."
31. in Article 67 (c), "letters and postal packages" shall be replaced by "postal consignments."
32. in Paragraph 83 (1) (c):
"(c) in cases other than those referred to in (a) and (b), in particular when goods are imported for the use of foreign armed forces and when goods of the armed forces of the Czech Republic are re-imported into the domestic territory if the oral declaration is supported by a declaration."
33.In Article 84 (1) (a), the following point 3 is inserted after point 2:
'3. goods of the armed forces exported in connection with their secondment to the territory of other States, where the oral declaration is supported by the declaration, ';
Point 3 is renumbered point 4.
34. in § 86 (1) (h):
"(h) goods imported for the use of foreign armed forces, where the oral declaration is supported by a declaration."
35. the following Section 86a shall be inserted after Section 86, including the title and footnote 27a:
National transit
Customs declarations for placing goods in direct transit may be lodged orally when the goods of foreign armed forces carried through the territory of the Czech Republic are being moved by their regular units or formations or by individual members of such armed forces on the basis of collective or individual transfer orders, 27a) which must be presented at the request of the customs office.
27a) Article III (2) (b) of the Agreement between the Contracting Parties to the North Atlantic Treaty on the Statute of their Armed Forces, published in the Notice of the Ministry of Foreign Affairs No 297 / 1996 Coll. '.
36. In the first sentence of Paragraph 94, "§ 93 'is replaced by" § 92'.
37. in Article 97, the words "free circulation" in the introductory wording and in point (c) shall be replaced by the words "customs warehousing procedure";
38. In the first sentence of Paragraph 106 (1), the word "release 'shall be inserted after the word" re-export'.
39. in Paragraph 106 (1), the second sentence is deleted;
40. In Paragraph 110 (2), the word "without delay 'is deleted.
41.In Paragraph 122 (2) (e):
"(e) the return of goods covered by the common organisation of the market in fruit and vegetables, exported and dispatched for sale on delivery but not sold on the market of the target third country."
42. In footnote 29, the words "as amended by No 27 / 1997 Coll." shall be replaced by the words "as amended by No 8 / 1998 Coll.";
43.In Paragraph 127 (2) (b):
"(b) in red, diagonally by single sheet, the entry" Article 34b of Annex II, "which shall be in a format of at least 100 x 10 mm."
44. Paragraph 129 (6) reads:
"(6) The amount of the global guarantee for operations other than transit shall be determined by the sum of the amounts corresponding to:
(a) the amount of outstanding customs debts arising from secured operations on release for free circulation, but not less than CZK 250,000,
(b) the amount of customs debts which may arise from secured operations in the course of the handling of goods under the provisions of Section 123 of the Customs Act or the outward processing procedure, if the import of refunds is permitted before temporary export under the provisions of Section 206 of the Customs Act;
(c) 10% of the customs debts arising from secured operations under the temporary importation procedure or which could arise from secured operations under the inward processing procedure under a conditional system, processing under customs supervision, storage in customs warehouses or temporary storage, but not more than CZK 10 000 000. "
45.
(1) The person authorised by the customs authorities of the Czech Republic to carry out transit or other operations with a global guarantee proves this
(a) "Certificate of a global guarantee in transit," the specimen of which is given in Annex 37 to this Decree, which has a blue underprint in respect of national transit;
(b) "TC 31 - Certificate of guarantee," the specimen of which appears in Annex 38 to this Decree, which has a green underprint in the case of joint transit; or
(c) a "Global Guarantee Certificate," the model of which is set out in Annex 39 to this Decree, which has a blue underprint in the case of operations other than transit;
which may be fitted with a safety feature.
(2) Where the use of the global guarantee has been authorised by the customs office, this shall be demonstrated by the document referred to in paragraph 1 (a) or (c), which shall appear in paragraph 7 "(c) by the customs office...................." '.
46. Paragraph 139 (1) reads as follows:
"(1) If the guarantor has been authorised by the customs authorities of the Czech Republic, it shall be sent to the customs office as proof of the security of the customs debt by a flat-rate guarantee
(a) "Guarantee document (flat-rate guarantee) for the transit procedure," the specimen of which appears in Annex 46 to this Decree, which has a blue underprint in the case of national transit,
(b) "T.C.32 - Guarantee document (flat-rate guarantee)," the specimen of which is set out in Annex 47 to this Decree, which has a red signature in the case of a common transit; or
(c) "Guarantee document (flat-rate guarantee)," the specimen of which is set out in Annex 48 to this Decree, which has a green underprint in the case of operations other than transit,
which may be fitted with a safety element. ';
47. in Article 143 (1) and (2):
"(1) The person who has been authorised not to provide a customs debt shall prove this by means of a document" Certificate of authorisation not to provide a customs debt, "the specimen of which is given in Annex 52 to this Order, which shall bear a brown underprint and may be accompanied by a security feature.
(2) The fact that the customs debt may not be secured is demonstrated to the customs office when the customs declaration for release for free circulation, national transit, customs warehousing, inward processing in a conditional system, processing under customs supervision, laying down the conditions for temporary storage of goods, authorising the operation of the customs warehouse, authorising the facilitation of payment and authorising the free exchange system. The person submitting the "Certificate of authorisation not to provide a customs debt 'to the customs office shall enter his number at:
(a) paragraph 52 of the Declaration on the release of goods into national transit;
(b) paragraph 44 of the Declaration on the release for free circulation of goods under a suspensive procedure other than transit. "
48. In Annex No 1, Part V, "Border border border line inland around customs airports', point 15 reads as follows:
"15. Airport PARDUBICE
from the east - Beelákov (to VH CPP airport Vysoké Mýto) - in the direction of movement of clockwise - Rohodné - Javorné - Proseč (to VH CPP airport Čáslav). "
49. The following points 16 to 20 shall be inserted after point 15 of Annex No 1 in Part V. "Border border border borders in the interior around customs airports':
"16. _
The customs border zone is within the customs border zone around Hosín airport at České Budějovice and the customs border zone along the national border with the Republic of Austria.
17. Airport PARTICIPATION
from the north-east Proseč (on the VH CPP Airport Pardubice) - in the direction of clockwise movement - Nová Ves - Stone - Malčín - Ledec nad Sazavou - Zruč nad Sazavou - Mitrov Cirkvice - Velim - Big Osek - Hlumec nad Cidlinou (on the VH CPP airport Hradec Kralove).
18. AIRPORT HIGH MINE
from the north-east - Rudoltice (on the VH CPP with the Republic of Poland) - in the direction of clockwise movement - Semanín - Gajer - Karle Borová - Cachnov - Holetín - Beelákov (on the VH CPP - Airport Pardubice).
19. AIRPORT REPLACEMENT
from the south-west - Jaroměřice nad Rokytna (on VH CPP with the Republic of Austria) - in the direction of movement clockwise - Kojetice - Čihalín - Pavlinov - Bory - Website - Borač - Štěpánovice - Drásov (on VH CPP Airport Brno-Turany). '
20. Airport PRO
from the north-west - Těšánky (on the VH CPP airport of Kunovice) - in the direction of movement of clockwork - Tistín - Koběřice - Čelejovice - Horká nad Moravou, Velka Střené - Potšt'ášt - Komárovice (on the VH CPP airport of Holešov). "
50. In Annex No 16, point 5 (b) reads as follows:
"(b) to the middle of the code
| „0“ | - | k propuštění zboží do volného oběhu, které vývozem z tuzemska ztratilo statut českého zboží a ve lhůtě tří let se vrací zpět a deklarant žádá o osvobození od dovozního cla (kódu nelze použít při zpětném dovozu zboží v rámci pasivního zušlechťovacího styku - viz kód „6“), |
| „4“ | - | k propuštění zboží do volného oběhu, vyjma zpětné dovozy zboží, při kterých se používá kód 0 nebo 6, |
| „5“ | - | k propuštění zboží do režimu aktivního zušlechťovacího styku a režimu dočasného použití, |
| „6“ | - | při propuštění zboží do volného oběhu, kterým je ukončován režim pasivního zušlechťovacího styku, |
| „7“ | - | k propuštění zboží do režimu uskladňování v celním skladu, nebo |
| „9“ | - | k propuštění zboží do režimu přepracování pod celním dohledem, |
| „X“ | - | v ostatních případech.“. |
51. in Annex No 16, point 6 (b):
"(b) to the middle of the code
| „1“ | - | k propuštění zboží do režimu vývozu za účelem jeho trvalého ponechání v zahraničí, |
| „2“ | - | k propuštění zboží do režimu vývozu, jehož účelem není trvalé ponechání zboží v zahraničí, nebo k propuštění zboží do režimu pasivního zušlechťovacího styku, |
| „3“ | - | při zpětném vývozu, |
| „Y“ | - | v ostatních případech.“. |
52. In Annex No 16, point 8, the following sentence is inserted after the first sentence: "If a consignment is from several exporters, the entry" Resni 'shall be inserted in this paragraph and their list shall be annexed to each of the sheets of the Declaration.'
53. In Annex No 16, in point 9, the following sentence is added at the end of the point, including footnote (1a): "Where a consignment is from several exporters, the entry" Resni 'shall be inserted in this paragraph and the list thereof shall be annexed to each of the sheets of the Declaration, unless otherwise provided for in a specific regulation. (1a)
(1a) Paragraph 45 (4) of Act No. 588 / 1992 Coll., on Value Added Tax, as amended. '
54. in Annex 16, point 18, including footnote (1b):
"(18) On importation, this paragraph shall include the trade name and registered office or the name and address of the importer to whom the buyer is foreign. If the goods are not purchased abroad, the importer shall be the consignee. The upper right corner shall be indicated by his ID number or, if not assigned, by his ICO. If the importer is a natural person who does not have an ID or an ID, his birth number shall be entered here. If the importer is a foreign person who does not have an ID, an IČO or a birth number, the customs registration number within the meaning of point 29 shall be entered here. Where there is a consignment for several importers, the endorsement" Resni 'shall be entered in this paragraph and their list shall be annexed to each of the sheets of the Declaration, unless otherwise specified. (1b)
1b) § 43 (6) of Act No. 588 / 1992 Coll. '.
55. In Annex No 16, point 19, the fourth sentence is replaced by the following sentence: "Where a consignment is for several recipients, the entry" Red "shall be inserted in this paragraph and the list shall be annexed to each of the sheets of the Declaration. ';
56. Point 33 of Annex 16 reads as follows:
"(33) If, for spatial reasons, data on the person represented under points 30 and 31 cannot be provided at import and export, they shall be entered at import in paragraph C of the Declaration and at export in paragraph 28 of the Declaration. ';
57. In Annex 16, point 44 reads:
"(44) In the case of export and common transit, this paragraph shall include the name of the country of destination which may be replaced by a code from Part VI of this Annex. ';
58. Point 62 of Annex 16 reads as follows:
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 124 / 1999 Coll., amending Decree of the Ministry of Finance No. 135 / 1998 Coll., implementing certain provisions of the Customs Act |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.06.1999 |
|---|---|
| Effective from | 01.07.1999 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Customs law
Finance
The regulation text is for informational purposes only.
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