Decree of the Ministry of Finance No. 125 / 1999 Coll.
Decree of the Ministry of Finance amending Decree of the Ministry of Finance No. 136 / 1998 Coll., on exemption of goods from import duties
Valid
Order
Effective from 01.07.1999
Text versions:
01.07.1999
28.06.1999
125
DECLARATION
Ministry of Finance
of 14 June 1999
amending Decree No. 136 / 1998 of the Ministry of Finance Coll., on exemption of goods from import duties
The Ministry of Finance, pursuant to § 191 and § 237 (1) of Act No. 13 / 1993 Coll., provides for the Customs Act and in agreement with the Ministry of Foreign Affairs pursuant to § 237 (2) of Act No. 13 / 1993 Coll., Customs Act, as amended by Act No. 113 / 1997 Coll., hereinafter referred to as "the Act ':
Decree No. 136 / 1998 Coll., on exemption from import duties, is hereby amended as follows:
1. in Paragraph 1 (2) (g):
"(g) by internal transport of persons entering the territory of the country to leave the country or by transport of goods loaded in the territory of the country to be unloaded."
2. in Paragraph 1 (2) (k), the word "personal" shall be deleted;
3. In Article 6, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Personal property may be imported at the same time or gradually within the period referred to in paragraph 1. ';
4. In paragraph 11, the word "own 'shall be inserted after the words" do not exceed its' in paragraph 2.
5. in Paragraph 21 (a), the word "should" is replaced by the word "has."
6. In Article 23, the word "own 'shall be inserted after the words" and when it comes to household equipment'.
7. In the title of Title VII, the words "WHICH HAS A TRADE SAFETY 'are deleted.
8. In Paragraph 29, the words "which are of a commercial nature 'are deleted and the word" customs' is replaced by the word "own '.
9. The heading of Title VIII shall read as follows: "GOODS BETWEEN PHYSICAL PERSONS."
10. In Paragraph 32, in paragraph 1, the word "customs' is replaced by" own '.
11. in Paragraph 32, the word "own" shall be inserted after the word "aggregate."
12. the following shall be added at the end of Paragraph 35 (a): "for at least 12 months."
13. in Paragraph 48 (1), (2), (3) and (5), "customs" is replaced by "own."
14. In Paragraph 50 (2), the following sentence is inserted after the first sentence: "On importation of goods listed in Part B of Annex 2 to this Decree, the person referred to in paragraph 1 may not be the declarant."
15. in Article 59 (3), the words "are sent free of charge" shall be inserted after the words "do not produce."
16. in Paragraph 67 (1) (a), the word "free" shall be inserted after the word "imported."
17. in Paragraph 93 (1) (a), the words "imported by the armed forces" shall be inserted after the words "goods."
18. in Paragraph 93 (1) (b), the comma at the end of the text is replaced by a dot.
19. in Article 93 (1), points (c) to (f) are deleted;
20. Paragraph 158, 159, 160, 161 and 162, including the headings, read:
"Road means of transport
(1) Paragraph 157 shall apply only if the means of transport by road for commercial use:
(a) imported by or on behalf of a foreign person; or
(b) is used by or on behalf of a foreign person;
(c) it is registered abroad in the name of a foreign person who carries out business abroad; if the means of transport by road does not have to be registered, this condition shall be deemed to have been fulfilled if it is the property of a foreign person engaged in business abroad; and
(d) is used exclusively for carriage which starts or ends abroad.
(2) The label or trailer registered abroad and attached to a road motor vehicle registered in the country shall be placed under the temporary importation procedure with total relief from customs duty even if the conditions referred to in paragraph 1 (a) or (b) are not fulfilled.
(3) Under the conditions referred to in paragraph 1, road means of transport for commercial use may only stay within the territory of the country for the period necessary to carry out the relevant operations, such as transport, loading and unloading of passengers, loading and unloading of cargo, transport and maintenance, and time limits between operations.
(4) A person who proves this by written delegation issued by a foreign person shall be regarded as acting on behalf of a foreign person under paragraph 1 (a) or (b).
(5) Under the conditions laid down in paragraph 4, the means of transport by road for commercial use may be managed by a Czech natural person.
(6) For reasons of due consideration, the means of transport by road for commercial use may be placed under the temporary importation procedure with total relief from customs duty, with the agreement of the customs office, even if it is used for commercial purposes by the Czech person for a period fixed by the customs office.
(7) A Czech natural person employed by a foreign person may be placed under the temporary importation procedure with full relief from customs duties, provided that he is the owner of a foreign person, for commercial use by road. A means of transport for commercial use placed under the temporary importation procedure with total relief from customs duty may be used for private use if it is only used occasionally, to a significantly lesser extent than for commercial use, and the contract of employment of a Czech natural person with a foreign person may include such use.
(8) Road means of transport for commercial use may, with the agreement of the customs office, be used in internal transport. This is without prejudice to specific provisions governing the use of road vehicles registered abroad.
(1) Paragraph 157 applies only if the means of transport by road for private use
(a) imported by a foreign person; or
(b) is used by a foreign person; and
(c) it is registered abroad in the name of a foreign person; If the means of transport by road does not have to be registered, this condition shall be deemed to be fulfilled if it is the property of a foreign person.
(2) Without prejudice to the provisions of paragraph 1, a means of transport for private use by road shall also be placed under the temporary importation procedure with total relief from customs duty if:
(a) is registered in the name of a foreign person in the country only temporarily and is to be exported from the country to another country;
(b) it is registered abroad in the name of a foreign person and abroad in an activity and is used, with the agreement of the customs office in the country, by a Czech natural person who is employed by that foreign person under the terms of the contract of employment of that foreign person, in the pursuit of a gainful activity but which is not considered to be of commercial use;
(c) it is registered abroad and used in the country only when travelling abroad to and from employment; the use is not time-limited; or
d) is registered abroad and used by a foreign student in the Czech Republic for the duration of his studies.
(3) Unless otherwise provided for in paragraph 2, road means of transport for private use may, under the conditions referred to in paragraph 1, stay in the country for a period of 6 months from 12 consecutive months, continuously or intermittently, from the date of release of the means of transport for private use under the temporary importation procedure with total relief from customs duty.
(4) Paragraph 2 (c) shall apply mutatis mutandis to means of road transport for private use imported by the person who uses it in the domestic territory in the performance of tasks limited in time.
(5) Unless otherwise specified, road means of transport for private use shall be placed under the temporary importation procedure with total relief from import duties, provided that it is not rented, lent or made available after importation; where the means of transport concerned is leased, lent or made available at the time of import, it shall no longer be leased, lent or made available to a person other than for the purpose of immediate re-exportation in the country.
(6) Road means of private use, which is owned by a foreign car rental company, will also be placed under the temporary importation procedure with total relief from customs duties if it is leased to a foreign natural person and subsequently exported from the country within a period to be determined by the customs office of export and is in the course of the performance of the lease contract.
(7) Notwithstanding the provisions of paragraph 5, means of transport by road placed under the temporary importation procedure with total relief from customs duty may:
(a) use a spouse and direct relatives of a foreign natural person, in both ascending and descending lines, who are also foreign persons;
(b) the occasional use of a Czech natural person if he uses it in the name and in accordance with the instructions of a person who is also in the territory of the country and who has been placed under this scheme.
(8) Paragraph 5 shall apply mutatis mutandis to the use of road means of transport for private use by a Czech natural person; the means of transport by road may also be imported into the country by an employee of a domestic car rental company.
(9) The Czech natural person may rent or rent a means of road transport for private use registered abroad for return to the country; the re-export period shall be determined by the customs office.
(10) The temporary importation procedure with total relief from customs duties, with the agreement of the customs office, shall be released, under the conditions referred to in paragraph 2 (a) or (b), to a Czech natural person who is going to move abroad who:
(a) evidence of a change of place of residence;
(b) it shall export the means of transport by road within 3 months of the date of its registration.
(1) Paragraph 159 shall apply mutatis mutandis to haulage and haulage animals and haulage vehicles entering the territory of the country.
(2) The animals and wagons carried by them referred to in paragraph 1 shall be placed under the temporary importation procedure with total relief for a period of 3 months.
Railway transport equipment
(1) Paragraph 157 applies only if the means of rail transport:
(a) is owned by a foreign person who carries out business abroad; and
(b) is registered with foreign railway companies.
(2) Railway means of transport shall be placed under the temporary importation procedure with full exemption for a period of 12 months.
(3) Railway means of transport may be used by a Czech person in the Czech Republic if they are a common fleet established under an agreement whereby all railway companies may use the fleet of other railway companies as their own.
(4) For reasons of due consideration, wagons intended for the carriage of goods in internal transport shall be placed under the temporary importation procedure with total relief from customs duty, with the agreement of the customs office, for the period determined by that customs office.
Air transport
(1) Air means of transport shall be placed under the temporary importation procedure with total relief from customs duty for the period necessary to carry out the operations concerned, such as transport, loading and unloading of passengers, loading and unloading of goods, transport and maintenance, and time limits between operations.
(2) Paragraph 158 (4) to (8) shall apply mutatis mutandis to commercial aircraft. For reasons of due consideration, the aircraft shall be released for the temporary importation procedure with full relief from customs duty to the Czech person with the agreement of the customs office for the period determined by that customs office.
(3) The means of transport referred to in paragraph 1 shall be placed under the temporary importation procedure with total relief from customs duty for a period of 6 months of 12 consecutive months, continuously or intermittently, from the date of entry into the temporary importation procedure with total relief from customs duty.
(4) Paragraph 159 (1), (5), (6), (7), (8), (9) and (10) shall apply mutatis mutandis to the release of aircraft for private use. "
21. The following Sections 162a to 162e are inserted after Section 162:
River transport
(1) The means of transport by river (hereinafter referred to as "the vessel") shall be placed under the temporary importation procedure with total relief from customs duty for the period necessary to carry out the operations concerned, such as transport, loading and unloading of passengers, loading and unloading of goods, transport and maintenance, and time limits between operations.
(2) Paragraph 158 (4) to (8) shall apply mutatis mutandis to vessels for commercial use in river transport.
(3) The vessels referred to in paragraph 1 shall be placed under the temporary importation procedure with total relief from customs duty for a period of 6 months of 12 months, continuously or intermittently, from the date on which the vessel is placed under the temporary importation procedure with total relief from customs duty.
(4) Paragraph 159 (1), (5), (6), (7), (8), (9) and (10) shall apply mutatis mutandis to the release of vessels for private use.
Spare parts, accessories and usual equipment of transport equipment
(1) The temporary importation procedure with total relief from customs duty shall be subject to the release of spare parts, accessories and equipment, including the needs for the deposit, security or protection of goods which are imported at the same time as the means of transport with which they are used or are imported separately.
(2) Spare parts imported at the same time as the means of transport for which they are intended or imported separately may be used exclusively for minor repairs and routine maintenance of the means of transport.
(3) The normal maintenance and repair of means of transport, the necessity of which has arisen during the journey to or from the territory of the country, are not considered to be a change in the condition of the means of transport concerned.
Other customs-approved treatments shall be assigned to the components exchanged for repair or maintenance of the means of transport and new spare parts which are damaged or defective and which have been placed under the temporary importation procedure with total relief from customs duty.
Termination of the full exemption
The full exemption shall be terminated if:
(a) means of transport for commercial use by road have been used in internal transport without the consent of the customs office;
(b) road vehicles for private use have been used for commercial purposes in internal transport;
(c) means of transport have been rented, lent or made available to a person, after importation in the country, for purposes other than their immediate re-exportation, unless otherwise provided for in this decree.
For railway means of transport referred to in § 161, which are used together under the Agreement, the full exemption from customs duties shall also be terminated if other customs-approved destinations are assigned to such railway vehicles which have been made available to the Czech person. '
22. in Part Two, the following Title XIII is added:
GOODS IMPORTED BY FOREIGN FOREIGN FOREIGN silos, CIVILLED COMPONENTS ACCORDING TO COLLECTED silos, AND PERSONS RELATING TO COMPETENT LOCATED silos OR CIVIL COMPONENTS
(1) The temporary importation procedure with total relief shall be released:
(a) service vehicles of the foreign armed forces or civilian components imported by their own axis or otherwise;
(b) personal property of members of the armed forces or of the civilian component when arriving on official duty in the country; or
(c) personal property of persons dependent on members of the armed forces or of the civilian component when arriving in the territory of the country to join them.
(2) The personal property referred to in paragraph 1 (b) and (c), other than motor vehicles and their trailers, shall be placed under the temporary importation procedure with full relief from customs duties only on first arrival in the country.
(3) The goods referred to in paragraph 1 (b) and (c) are placed under the temporary importation procedure with total relief from customs duty, provided that:
(a) only members of the armed forces or of the civilian component or persons dependent on them will be used in the country; and
(b) before release for free circulation, it shall not be sold or donated without the agreement of the customs office.
(4) The provisions of paragraphs 1 to 3 shall apply both to goods imported directly from abroad and placed under the temporary importation procedure with total relief from customs duty and to goods placed under the temporary importation procedure with total relief from customs duty under the customs warehousing procedure, the inward processing procedure under the suspension system or which have been placed in a free zone or free warehouse. ';
This Decree shall take effect on 1 July 1999.
Minister:
Mgr. Svoboda v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 125 / 1999 Coll., amending Decree of the Ministry of Finance No. 136 / 1998 Coll., on exemption of goods from import duties |
|---|---|
| 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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