Act of the Czech National Council No. 13 / 1993 Coll.
Customs law
Valid
Effective from 01.01.1993
Contents
HLAVA PRVNÍ
§ 1
HLAVA PÁTÁ
DÍL DRUHÝ
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
HLAVA OSMÁ
DÍL TŘETÍ
DÍL ŠESTÝ
§ 95
HLAVA DEVÁTÁ
DÍL DRUHÝ
§ 102
§ 104
DÍL TŘETÍ
Oddíl první
§ 105
DÍL SEDMÝ
§ 127
HLAVA DESÁTÁ
DÍL PRVNÍ
§ 128
DÍL DRUHÝ
Oddíl první
§ 135
HLAVA DVANÁCTÁ
DÍL PRVNÍ
§ 233
DÍL TŘETÍ
§ 237a
§ 237b
§ 237c
§ 237d
§ 237e
§ 237f
§ 237g
§ 237h
HLAVA TŘINÁCTÁ
DÍL DRUHÝ
§ 254
§ 256
§ 258
§ 259
§ 260
§ 260a
§ 260b
§ 260c
§ 260d
§ 260e
§ 260f
§ 260h
§ 260j
§ 260k
§ 260l
§ 260m
DÍL TŘETÍ
§ 264
§ 265
§ 270
DÍL ČTVRTÝ
DÍL PÁTÝ
§ 285
HLAVA ČTRNÁCTÁ
DÍL PRVNÍ
§ 293
DÍL DRUHÝ
§ 294
DÍL TŘETÍ
§ 295
§ 296
§ 297
DÍL ČTVRTÝ
§ 298
HLAVA PATNÁCTÁ
§ 305
HLAVA ŠESTNÁCTÁ
DÍL PRVNÍ
§ 309
§ 310
§ 311
§ 312
DÍL DRUHÝ
§ 313
§ 314
§ 315
§ 316
HLAVA SEDMNÁCTÁ
§ 319
§ 319a
HLAVA OSMNÁCTÁ
§ 319b
§ 320
§ 320a
§ 322
§ 322a
§ 323
§ 323a
§ 324
§ 325
§ 326
§ 328
§ 329
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13
THE LAW
Czech National Council
of 15 December 1992
CUSTOMS LAW
The Czech National Council decided on this law:
INTRODUCTORY PROVISIONS
This law governs
(a) following the directly applicable provisions of the European Union1) legal relations arising from the exercise of public administration in the field of international trade surveillance of the European Union;
(b) certain other legal relationships in the field of customs (2).
CUSTOMS SUPERVISORY
CUSTOMS SUPERVISORY AND CUSTOMS CONTROL
Exercise of customs supervision
(1) Who has or is likely to have goods under customs supervision may be subject to customs control.
(2) The type, quantity and other facts necessary to assess whether import, export or transit of goods is carried out or carried out in accordance with customs legislation shall be ascertained during customs supervision. The results obtained by this activity shall be secured against disclosure and misuse.
(3) The constitutional and other legal provisions on the protection of personal freedom and book secrets must be investigated during customs supervision.
(4) A personal inspection may be carried out under customs supervision in cases of reasonable suspicion that a person is carrying goods which are liable to customs duties, taxes and charges levied on importation or whose export or import is prohibited or restricted. A personal search may be carried out only if the request of customs officers to release the hidden goods is without consequence. A personal inspection may only be carried out at the request of the person checked in the presence of the non-party. The procedure for carrying out a personal search and the presence of a non-participating person shall be regulated by the Ministry by the Decree.
(5) The internal control of postal consignments covered by the obligation of confidentiality may be carried out only if it is reasonable to suspect that such consignments contain not only written communications but also goods subject to customs duties, taxes and charges levied on importation or whose export or import is prohibited or restricted. The fact that internal control has been carried out shall be confirmed by the customs office on the packaging of the consignment in an officially established manner.
(6) An official record shall be drawn up of the conduct of the personal inspection and internal control of postal consignments covered by the obligation of confidentiality.
(7) The customs office may also, when carrying out customs supervision, make copies of the relevant documents, request the necessary explanations as well as the documentation. In the event of a breach of customs legislation or of a reasonable suspicion that the customs legislation has been infringed, the documents may be detained for the period strictly necessary. The customs office shall issue a written certificate to the documents retained. If the reasons for the detention of the documents are omitted, the customs office shall immediately return those documents to the person who has been detained. The customs office shall ensure the protection of the documents withheld against their theft, loss, destruction, damage or abuse.
(8) The customs office may, in the course of customs supervision, ensure the identity of the goods or ensure that the goods subject to customs supervision are subject to customs clearance. Customs seals shall mean ensuring the identity of the goods or the securing of the goods in means of transport, containers, packages or rooms by means of seals, seals, marks or other means of securing such that they cannot be removed from them or put the goods in them without disturbing the means of securing them. Only with the agreement of the customs authority (18) may a breach of the customs conclusion be possible.
Exemption from customs control
(1) Customs control shall not be carried out:
(a) goods imported, exported and transported in transit, as baggage for representatives of other States and other persons enjoying privileges and immunities under international law;
(b) diplomatic mail and consular baggage and other mail enjoying protection under international law;
c) Diplomatic Post of the Ministry of Foreign Affairs and Representative Offices of the Czech Republic.
(2) The customs control is also not subject to official documents intended for the use of the armed forces or the civilian components of the Parties to the North Atlantic Treaty, provided that they are stamped and certified as containing only official documents.
(3) Furthermore, consignments with official and other documents containing classified information in accordance with the Specific Act 19 are not subject to customs control, provided that they fulfil all the conditions and formalities for handling and transport.
Cooperation of persons for whom customs supervision is exercised
(1) A person who is suspected of carrying goods under customs supervision is required to allow the customs office to carry out customs supervision in means of transport, baggage, warehouses and other places where the goods are located and to provide him with all the documents relating to them.
(2) Persons subject to customs supervision are required to suffer the necessary actions to carry out such supervision and are required to provide the customs office with the necessary synergies in its implementation; at the request of the customs office and within the time limit fixed by it, they shall be required to provide the customs office with all the documents and particulars specified by it, irrespective of the means on which they are kept, the information and any assistance necessary to carry out the supervision. The customs office may not, without the consent of that person, transmit the documents and the particulars and information to other persons, except where it may do so under specific rules or international agreements.
(3) The person to whom customs supervision is carried out is also required, at the request of the customs office, to submit either a document certifying that the goods have been properly imported or a proof of purchase, a delivery note from the manufacturer or any means of proof showing that the goods originate from persons authorised to do business. Where that person does not submit the relevant documents, the customs office shall, at its cost and the risk of the goods being checked, transfer them to the place under its direct supervision and shall set a time limit for the submission of such documents.
(4) The provision of documents, data and information may be refused by any person who would thereby be in breach of the statutory or recognised obligation of confidentiality, unless he is relieved of that obligation by the competent authority or by the authority in whose interest he is obliged.
(5) Where the operating conditions or the need for effective customs supervision and customs control so require, persons subject to customs supervision or customs control shall, at their own expense and risk, be required to present themselves at the nearest appropriate place to which customs supervision or customs control may be carried out.
Cooperation of third parties
(1) Those who participate, directly or indirectly, in the import, export or transit of goods are required to provide the customs office, at its request and within the time limit specified by it, with all the documents and particulars, irrespective of the means on which they are carried out, with the information and assistance necessary for carrying out customs supervision. The supply of documents, data and information may be refused by any person who would in so doing infringe the statutory or recognised obligation of confidentiality, unless he is relieved of that obligation by the competent authority or in the interests of which he has the obligation.
(2) The customs office must ensure the protection of documents against their loss, destruction, damage or abuse and may not transmit such documents and communicate information and information to other persons without the consent of the person who provided them, except where he may do so under specific legislation or international contract.
Unless otherwise provided for in a specific regulation or international contract, whoever has documents and particulars relating to the import, export or transit of goods shall be required to keep such documents and data for at least 10 years, regardless of the data medium used. The start of the period shall be determined by the directly applicable European Union20).
The law on control shall not apply to the exercise of customs supervision.
IMPORTS AND EXPORTS OF GOODS
REPLY OF THE SCHOOL
LANGUAGE
(1) For temporary storage of goods in customs warehouses, the person who has submitted the goods to the customs office shall pay a storage fee of:
(a) 5% of the value of the goods stored but not less than CZK 100, provided that the storage period does not exceed 5 days, including the date of entry into storage;
(b) 10% of the value of the goods stored, but not less than CZK 200, if the storage period does not exceed 30 days, including the date of storage; where the storage period exceeds 30 days, the storage period shall be 20% of the value of the goods stored;
(c) 100 CZK for each storage item, if the documents, documents, documents and other documents do not exceed 30 days' storage period, including the date of storage; If the storage period exceeds 30 days, it is 200 CZK for each storage item.
(2) The customs office shall measure and select the warehouse.
(3) It shall be payable within 30 days of the date on which the decision giving rise to the decision is taken.
CUSTOMS CLEARANCE
PROCEDURE FOR ALLOCATION OF CUSTOMS-APPROVED DETERMINATION
(1) The procedure for the allocation of a customs-approved designation shall be carried out at the customs office or in the customs territory. Only the person who carries out this activity as the subject of his business in the Czech Republic may be a direct representative in the procedure for the allocation of a customs-approved designation.
(2) At the initiative of the customs office or at the request of a person, the procedure for the allocation of a customs-approved treatment or use may also be carried out outside the customs territory. The costs of this procedure shall be borne by the person who requested the procedure to be carried out outside the customs territory.
(3) By decree, the Ministry shall determine the conditions under which the procedure for the allocation of a customs-approved treatment or use shall be carried out outside the customs territory and the amount of the costs of carrying out the procedure.
(4) In the sections determined by the Ministry in agreement with the competent central government authorities, the procedure for the allocation of a customs-approved designation may also be carried out during the journey of the train or the voyage of the ship.
(5) The customs office shall carry out the procedure for the allocation of a customs-approved treatment or use, including outside the working hours, of easily depraved goods, live animals, goods intended to eliminate the consequences of accidents, natural disasters and similar occurrences, or where there is a risk of delay. The customs office shall carry out the procedure for the allocation of a customs-approved treatment or use in the case of goods imported, exported and goods in transit which are imported, exported or accompanied by regular units or forms of the armed forces of the Parties to the North Atlantic Treaty.
(6) The oral record shall be drawn up by the customs office during the procedure for the allocation of a customs-approved treatment or use only in those cases where it has ordered oral treatment.
Decisions to place goods under the customs procedure or to terminate the procedure
(1) The essential elements of the written decision to place the goods under the customs procedure or to terminate the procedure (hereinafter referred to as "the decision to release ') are:
(a) the identification of the customs office which issued the decision;
(b) the registration number of the decision;
(c) the date of acceptance of the customs declaration;
(d) the date on which the decision was signed,
(e) the designation of the declarant;
(f) description and name of the goods,
(g) a tariff subheading, except as otherwise provided in specific legislation,
(h) the signature of the official by hand, indicating the name and capacity and the stamp of the official; Such particulars may be replaced by a recognised electronic signature if the decision is given by an official person electronically or by a recognised electronic mark, if the decision is issued electronically by an automatic data-processing system.
(2) The written decision on release to which the duty or tax is charged, other than those referred to in paragraph 1, shall contain:
(a) the customs value of the goods;
(b) the rate of customs duty applicable to the goods,
(c) the amount of duty or tax charged;
(d) the account number of the bank, including the foreign bank to which the amounts to be charged, and its designation;
(e) the variable symbol under which payment shall be credited to the customs office.
(3) A service stamp means a stamp assigned to an official to carry out his duties, which is not accompanied by a State emblem. The official stamp shall include in particular the date, the name of the customs office, the serial number and other distinguishing marks necessary to identify the person who has decided in the proceedings.
(4) The decision placing the goods under the proposed customs procedure does not contain a statement of reasons and a statement of appeal.
(5) Where the customs declaration has been lodged orally or by any other act by which the holder of the goods expresses his will to place the goods under the customs procedure in question, the decision on release may not be made out in writing. This decision to release shall be communicated only orally or otherwise to the declarant.
(6) Where the declaration lodged in writing is confirmed by the decision on release, the content of the declaration and the facts according to which the goods are released shall form part of the decision on release.
(7) There shall be no appeal against a decision of dismissal given orally or otherwise.
(8) The decision may be appealed against by the declarant within 30 days of the date following its notification; The provisions of paragraph 7 shall be without prejudice to this.
(9) Where the nature of the matter does not preclude it, the provisions of paragraphs 1 and 2 shall apply mutatis mutandis to decisions made in the framework of the electronic exchange of structured data reports.
Customs declaration
Additional particulars of the declaration
(1) The Ministry sets out by means of implementing legislation additional to the customs declaration (23) for customs and tax purposes and for the application of commercial policy measures of the Czech Republic.
(2) The Ministry sets out by decree a list of identification codes for the need for further sorting of goods in the Czech Republic; those identification codes shall be declared as EU integrated tariff codes.
CONTROL OF THE CUSTOMS DECLARATION FOLLOWING THE APPLICATION OF GOODS
(1) Save as otherwise provided for in this Act, the provisions of the Tax Code on tax control shall apply to the carrying out of checks on the correctness of the declaration after release of goods (24) (hereinafter referred to as "post-release check"), as well as to the rights and obligations of those persons and to the powers of the customs authority carrying out the inspection.
(2) Where the person checked does not allow the customs office to commence and to carry out the post-release check, an order-by-order fine may be imposed. The provisions of the Tax Code on the invitation of the tax administrator to initiate the tax check shall not apply when carrying out the post-discharge check.
(3) Where the customs office finds, when the goods have been placed under an inspection, the importation or export of goods which it reasonably considers to have escaped customs supervision, the person to whom the post-release check is carried out shall, at the request of the customs office, be required to submit a document showing that the goods have the customs status of Community goods. The customs office may, at its cost and risk, transfer the controlled goods to the place under its direct supervision, and provide for a period of time for the person to submit the document, unless the controlled person submits the relevant document.
CUSTOMS SCHEMES
TRANSPORT OF GOODS PROPOSED INTO FREE CIRCUMSTANCES FOR ITS SPECIFIC USE
(1) Where goods have been released for free circulation on the basis of favourable tariff treatment by reason of their nature or their specific use, the carriage of such goods between two holders of an authorisation established in the Czech Republic may take place only on fulfilment of the obligation to notify the customs office by the holder of the authorisation - transferor or subcontractor. The model of the T5 control copy and the provisions of the directly applicable European Union25) on its particulars and method of application shall be used mutatis mutandis for the fulfilment of this notification requirement.
(2) Paragraph 135 (1) and (2) shall apply mutatis mutandis to the procedure for the extension or amendment of the authorisation for release into free circulation of goods with favourable tariff treatment by reason of its nature or specific use.
MODELS SUBJECT TO DUTY EXEMPTION AND ECONOMIC EFFICIENCY SCHEMES
Common provisions for several schemes
(1) The person who has been authorised to place the goods under the economic activity regime (8e), to operate the customs warehouse (8f) or the special used26) may request the customs office which issued the authorisation to extend the authorisation or to make changes to the authorisation issued. The application shall be made in writing and shall contain:
(a) the exact indication of the authorisation to which the application relates;
(b) a proposal for a change of authorisation or a new period of validity;
(c) the facts justifying the proposed amendments.
(2) The customs office shall comply with the application referred to in paragraph 1 only if this is justified by the proper implementation of the authorised procedure. If the customs office conforms to the application, it shall issue a decision,
(a) extending the period of validity of the authorisation where that period has been limited in time; or
(b) indicating how the original authorisation is to be amended. The legal power of the decision granting the original authorisation is not an obstacle.
SPECIFIC PROCEDURE
TRANSMISSION OF GOODS TO THE STATE
(1) At the written request of the owner of the goods, the customs office may authorise the transfer of the goods to the State. The customs office shall authorise the transfer of goods to the State only if:
(a) specific environmental legislation is maintained;
(b) no costs shall be incurred by the State by the transfer of the goods, except those relating to the sale of the goods; and
(c) goods which can be traded and handled freely from the point of view of specific legislation.
(2) The goods become the property of the State by the acquisition of legal power by a decision authorising the transfer of the goods to the State.
GOODS REQUIREMENTS FOR PROTECTION UNDER INTERNATIONAL LAW AND GOODS IMPORTED BY PERSONS WITH NETWORKS OR PERMANENT STAFF OUTSIDE THE TERRITORY OF THE CZECH REPUBLIC WHICH NEED RESOURCES AND IMUNITES UNDER INTERNATIONAL LAW
Goods enjoying protection under international law and goods imported by persons having their registered office or permanent residence outside the Czech Republic who enjoy privileges and immunities under international treaties
(1) Diplomatic post office, consular baggage and other mail enjoying protection under international law shall be exempt from import duties.
(2) Diplomatic post office and consular baggage of the Ministry of Foreign Affairs and the representative offices of the Czech Republic are exempt from import duties.
(1) Goods imported for persons enjoying privileges and immunities 8h) under an international contract shall be exempt from import duties under the conditions set out in Sections 237c to 237f.
(2) A person enjoying privileges and immunities means:
(a) a diplomatic mission and consular post accredited for the Czech Republic as bodies of foreign states;
(b) special missions;
(c) an international organisation enjoying privileges and immunities under an international treaty;
(d) a foreign national who is a member of a diplomatic mission, a special mission or a consular post accredited for the Czech Republic, who is not resident in the Czech Republic and is registered by the Ministry of Foreign Affairs as head of a diplomatic mission, a member of diplomatic staff or administrative technical staff of a diplomatic mission or as head of a consular office, a consular officer or a consular staff;
(e) an official of an international organisation who is not resident in the Czech Republic is not a citizen of the Czech Republic if he is permanently assigned to perform his official duties in the Czech Republic,
(f) a family member of the person referred to in (d) or (e), unless he is a citizen of the Czech Republic, does not have a permanent residence permit in the Czech Republic and is registered by the Ministry of Foreign Affairs.
(1) The relief from import duties shall be granted to the persons referred to in Article 237b (2) (a) to (c), provided that they are used exclusively for the official use of such persons. For the purposes of official use, goods intended for the construction, conversion, maintenance and installation of immovable property in which such persons are located shall also be considered.
(2) Goods shall be exempt from import duties to the persons referred to in Article 237b (2) (d) to (f), provided that they are used exclusively for their own use and consumption. Goods imported directly from abroad and goods placed under the free circulation procedure from a free zone or free warehouse or from a customs warehousing procedure or from an inward processing procedure under a suspension system shall be exempt from import duties.
Goods imported for persons enjoying privileges and immunities shall be exempt from import duties only if the principle of reciprocity is respected. The customs office shall grant relief only to the extent that the relief is granted for the same reasons to persons having their registered office or permanent residence in the Czech Republic in connection with their activities in the foreign State concerned.
(1) Goods shall be exempt from import duties provided that they are intended for persons enjoying privileges and immunities and that they are presented for free circulation on a customs declaration form, the specimen of which shall be laid down by the Ministry by decree. The customs declaration shall be verified by the diplomatic mission, consular post, special mission or international organisation referred to in points (a) to (c) of Article 237b (2) by means of the stamp and signature of the manager or his representative.
(2) Goods shall be exempt from import duties provided that, within a period of 12 months, the goods are not lent or lent, stopped, leased or transferred for consideration or free of charge within 24 months of the date of acceptance of the declaration for release for free circulation.
(1) Exemptions shall also be granted for goods which import:
(a) members of foreign delegations and their families arriving at diplomatic conferences held in the Czech Republic;
(b) members of special diplomatic missions and members of their families arriving in the Czech Republic with a diplomatic mission, provided that the goods are used for their own use and consumption.
(2) Exemption from import duties shall be granted provided that the oral declaration is accompanied by proof that it is a person enjoying the privileges and immunities referred to in paragraph 1.
Goods imported by the armed forces, civilian forces accompanying the armed forces and persons dependent on the members of the armed forces or the civilian component
For the purposes of this Act:
(a) by armed force, members of the land, sea or air forces of foreign States deployed on the territory of the Czech Republic as a recipient State under an international treaty, 9)
(b) the civilian component of a civilian person accompanying the armed forces employed by the armed forces and who are not stateless citizens or citizens of a State which is not a party to an international treaty, (9) nor are they citizens of the Czech Republic;
(c) a dependent person, the spouse of a member of the armed forces or a civilian component, or the child of that member, who is dependent on his support.
(1) Exemption from import duties shall be granted:
(a) technology and adequate quantities of food, supplies and other goods imported by the armed forces for sole use;
1. the armed forces,
2. civil components,
3. dependent persons,
(b) fuel, oil and lubricants for service vehicles, aircraft and ships of the armed forces or civil servants.
(2) Goods imported directly from abroad and released for free circulation and goods released for free circulation after prior entry into a free zone or free warehouse or the customs warehousing procedure or the inward processing procedure under a suspension system shall be exempt from import duties.
CUSTOMS DURATION
SECURITISATION OF CUSTOMS DURATION WITH EXCEPTION OF TRANSIT OPERATIONS
The payment of customs duties, taxes and charges levied on imports and administered by the customs authorities shall be ensured under the conditions laid down by specific legislation by providing a security.
(1) A guarantee may be granted:
(a) transfer or transfer of the relevant amount to an account of the customs office for the purpose of securing a customs or tax debt incurred or likely to arise from one single operation carried out by a single debtor (hereinafter referred to as "customs security");
(b) a guarantee to guarantee a customs or tax debt which has arisen or could arise from one or more transactions carried out by one debtor (hereinafter referred to as "comprehensive guarantee"),
(c) a guarantee to secure a customs or tax debt which has arisen or could arise from a single operation carried out by a single debtor (hereinafter referred to as "individual guarantee"), using a guarantee instrument or guarantee document,
(d) establishing a lien under the tax rules.
(2) Where a customs security is provided, the person who is obliged to provide the security shall transfer the relevant amount to the account of the customs office under payment conditions communicated by the customs office at the request of the person who is obliged to provide the security. Similarly, a customs security shall be lodged which is provided by a person other than that who is obliged to provide it (27) on the basis of an authorization of the customs office.
(3) The customs office shall immediately return the released customs security to the Complainant or use it, as the case may be, to secure another customs or tax debt.
(4) Where the customs or tax debt is not met, the customs security shall be used to cover the customs duties and its accessories, taxes and charges levied on imports and their accessories, freight, warehousing, fines imposed under this Law and the costs of the proceedings. Any excess payment of the customs security shall be refunded to the person who provided the customs security within 30 days of the date on which it was established. The date of payment of customs duties, taxes and charges in accordance with the first sentence shall be the due date.
Contents
HLAVA PRVNÍ
§ 1
HLAVA PÁTÁ
DÍL DRUHÝ
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
HLAVA OSMÁ
DÍL TŘETÍ
DÍL ŠESTÝ
§ 95
HLAVA DEVÁTÁ
DÍL DRUHÝ
§ 102
§ 104
DÍL TŘETÍ
Oddíl první
§ 105
DÍL SEDMÝ
§ 127
HLAVA DESÁTÁ
DÍL PRVNÍ
§ 128
DÍL DRUHÝ
Oddíl první
§ 135
HLAVA DVANÁCTÁ
DÍL PRVNÍ
§ 233
DÍL TŘETÍ
§ 237a
§ 237b
§ 237c
§ 237d
§ 237e
§ 237f
§ 237g
§ 237h
HLAVA TŘINÁCTÁ
DÍL DRUHÝ
§ 254
§ 256
§ 258
§ 259
§ 260
§ 260a
§ 260b
§ 260c
§ 260d
§ 260e
§ 260f
§ 260h
§ 260j
§ 260k
§ 260l
§ 260m
DÍL TŘETÍ
§ 264
§ 265
§ 270
DÍL ČTVRTÝ
DÍL PÁTÝ
§ 285
HLAVA ČTRNÁCTÁ
DÍL PRVNÍ
§ 293
DÍL DRUHÝ
§ 294
DÍL TŘETÍ
§ 295
§ 296
§ 297
DÍL ČTVRTÝ
§ 298
HLAVA PATNÁCTÁ
§ 305
HLAVA ŠESTNÁCTÁ
DÍL PRVNÍ
§ 309
§ 310
§ 311
§ 312
DÍL DRUHÝ
§ 313
§ 314
§ 315
§ 316
HLAVA SEDMNÁCTÁ
§ 319
§ 319a
HLAVA OSMNÁCTÁ
§ 319b
§ 320
§ 320a
§ 322
§ 322a
§ 323
§ 323a
§ 324
§ 325
§ 326
§ 328
§ 329
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Regulation Information
| Citation | Act of the Czech National Council No. 13 / 1993 Coll., Customs Act |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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