Full text of Act No. 131 / 2005 Coll.
Full text of Act No. 440 / 2003 Coll., on the Treatment of Raw Diamonds, on the Conditions of Import, Export and Transit and on the Amendment of Certain Acts, as is apparent from the amendments made by Act No. 60 / 2005 Coll.
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131
PRESIDENT OF THE GOVERNMENT
Announces
the full text of Act No. 440 / 2003 Coll., on the Treatment of Raw Diamonds, on the Conditions of Their Import, Export and Transit and on the Amendment of Certain Acts, as is apparent from the amendments made by Act No. 60 / 2005 Coll.
THE LAW
on the handling, conditions for import, export and transit of rough diamonds
Parliament has decided on this law of the Czech Republic:
INTRODUCTORY PROVISIONS
Subject matter
This Law provides for the treatment, import, export and transit conditions of rough diamonds and lays down the conditions for carrying out certification, registration and control of rough diamonds (the Kimberley certification scheme) to the extent provided for in Council Regulation (EC) No 2368 / 2002 of 20 December 2002 implementing the Kimberley certification scheme for the international trade in rough diamonds (the Regulation).
Definition of terms
For the purposes of this Act:
(a) container (1) an infringement-resistant container, suitable for sealing against unauthorised opening;
(b) the treatment of rough diamonds by any treatment of rough diamonds not contained in an intact container with a closure;
(c) Secretariat body responsible for the participants (1a) by coordinating the Kimberley system for certification of rough diamonds;
(d) irrefutable evidence
1. a certificate or an authorised copy thereof, issued by the competent authority which, on importation, accompanied rough diamonds for which a certificate of the European Communities (hereinafter referred to as "the Community") 1b is required (hereinafter referred to as "the certificate"),
2. An invoice or other document showing that the particulars of the seller, donor or deceased and the transferee of rough diamonds are available in the territory of the Community in accordance with the principles of the Kimberley Process certification scheme 1b),
3. a document certifying the certification of stocks or, where appropriate, the confirmation referred to in Article 6 of Regulation (EEC) No 1b); or
4. the written declaration referred to in Article 13 of the Regulation.
repealed
COMPETENT AUTHORITY OF THE CZECH REPUBLIC, ITS ORGANISATION AND TASKS
(1) The competent authority of the Community2) is the Directorate-General for Customs.
(2) The Directorate-General for Customs shall cooperate with the European Commission, the competent foreign authorities, the State authorities of other States responsible for carrying out the tasks of the system of certification of rough diamonds, Secretariat and international organisations which carry out the tasks in relation to the system of certification of rough diamonds and provide them with the information to which the Czech Republic has undertaken.
(3) The officials of the Directorate-General for Customs, who carry out the tasks of the system of certification of rough diamonds (hereinafter referred to as the "competent staff"), shall cooperate in the performance of their tasks with the customs office of Prague D1 (hereinafter referred to as the "designated customs office"), who carry out the tasks of the system of certification of rough diamonds (hereinafter referred to as the "competent customs officer").
(4) If the Directorate-General for Customs or a designated customs office finds facts justifying suspicion of the financing of organised crime or terrorism, it shall immediately communicate them to the Police of the Czech Republic ("Police ') or to the intelligence services of the Czech Republic (" Intelligence Services') 2a.
(5) The police and intelligence services provide the Directorate-General for Customs and the designated customs office with the necessary information in the exercise of their duties under this Act and the Regulation; This does not apply if the provision of information would jeopardise the important interest pursued by the police or the relevant intelligence service.
Directorate-General for Customs
(a) checks and confirms the authenticity of the certificate on importation; the certificate's authenticity is a public instrument;
(b) where exported, issue a Community certificate which is a public instrument;
(c) compare the contents of the consignment with the data in the certificate by physical inspection, including the determination of the physical and chemical characteristics of rough diamonds necessary for their identification;
(d) establish whether the numerical value of the activity of rough diamonds does not exceed the value permitted by the specific legislaturem3),
(e) procure documentation of the consignment and its contents;
(f) keep records of the import, export and transit of rough diamonds, the registration of persons (Sections 28 and 29), the annual reports (Section 32), the checks carried out and the results thereof (Section 33), the persons subject to penalties for infringements of this law or regulation and the persons who infringed the principles of the Kimberley system of certification of rough diamonds and this fact has been officially communicated to the Directorate-General of Customs by the competent authority; the processing of personal data for the purposes of registration without the consent of the relevant person (3a),
(g) evaluate the data relating to the treatment of rough diamonds.
Obligation to maintain confidentiality
(1) The competent staff member and the competent customs officer are required to maintain confidentiality as to what they have learned in or in connection with their activities, in particular the proportion of persons handling rough diamonds, both personal and related to their business. Both the staff member and the customs officer concerned shall be obliged to maintain confidentiality under this law even after they have ceased their activities.
(2) The competent staff member and the competent customs officer are required to provide information obtained in their activities to the administrative and judicial authority for the application of the tax administrator, when the latter is hearing an appeal, when he is discussing the succession, when he is in charge of bankruptcy and settlement proceedings with a person handling rough diamonds, when he is discussing a proposal from the tax administrator seeking to determine the ineffectiveness of the legal acts of the persons handling rough diamonds or the exercise of enforcement in respect of the tax claim.
(3) The obligation to maintain confidentiality may be waived only in writing by the person handling rough diamonds, indicating the extent and purpose of the obligation of the staff member or customs officer concerned.
(4) The obligation to maintain confidentiality does not apply
(a) against the Supreme Audit Office, where, within the scope of its authorisation, it carries out an inspection in accordance with an approved control activity plan (4);
(b) where this is necessary in criminal proceedings to properly clarify the circumstances suggesting that an offence has been committed,
(c) in relation to the relevant organisational component of the Ministry of Finance, where data are required under a special legislation5),
(d) against the Supreme Public Prosecutor, if he is conducting an investigation to establish the terms of the action against a decision of an administrative authority under a special law.
(5) The use of information obtained in the performance of tasks under or in connection with the certification scheme of rough diamonds shall be considered to be a breach of the obligation to remain confidential for the benefit of a person bound by that obligation or by others or for acts which would cause harm to someone.
(6) The customs officer and the staff member concerned may use the information in an anonymous form in scientific, publishing and teaching activities.
(7) The obligation to maintain confidentiality regarding classified information under special legislation5 (a) is not affected by this law.
(8) The obligation to maintain confidentiality shall also not apply to Community institutions which carry out tasks related to the implementation of the Kimberley certification scheme.
COLLECTION OF RAW DIAMANTS IN THE CUSTOMS SCHEME
Customs declaration (6) for the release of rough diamonds under customs procedure 6a) shall be lodged by declarant7) in writing or through a data-processing facility at the designated customs office, unless otherwise provided for in this law or regulation. At the same time as the customs declaration, the declarant shall submit the consignment to the designated customs office. The declarant shall ensure the transport of the consignment to the designated customs office at his / her expense and risk.
Imports
(1) Customs procedure (8) shall be carried out by the designated customs office, unless otherwise provided for in this law or regulation.
(2) The designated customs office shall verify the accuracy and completeness of the declarations accepted.
(3) From the time of submission of the consignment to the designated customs office until the date of issue of the customs procedure decision, that consignment shall be under direct customs control.
(1) Crude diamonds which do not have the status of goods in the Community (8a) can only be transported by air or postal transport to the territory of the Czech Republic to selected Community international airports, Prague-Ruzyně, Brno-Tuřany and Ostrava-Mošnov or to the Customs Office Prague 1.
(2) The person who delivered the rough diamonds by mail or air to the selected international airport is obliged to submit them to the Customs office of Prague 1 or to the customs office in whose territory the selected international airport is located (hereinafter referred to as the "selected customs office") without delay.
(3) The selected customs office will check when the rough diamonds are entered in the territory of the Czech Republic if the consignment is accompanied by a certificate, check the integrity of the container and its conclusions, attach its customs conclusion to the container and release the consignment into transit. The customs office of destination shall be the designated customs office.
(4) If the consignment is not accompanied by a certificate or if the container or its seal is broken, the customs office selected shall not open the consignment, carry out the damage documentation and make an official record thereof. The customs office selected shall attach its seals and transport the consignment under direct customs control at the expense of the declarant to the designated customs office.
(5) The selected customs office shall immediately notify the entry and all details of the consignment to the customs office and to the Directorate-General for Customs.
(6) Raw diamonds which do not have Community status, transported to the territory of the Czech Republic by means of transport other than those referred to in paragraph 1, must be presented to the designated customs office.
(1) The customs officer and the staff member concerned shall jointly check the status of the container and its conclusions when submitting the consignment and subsequently open the container and each package contained therein.
(2) The declarant has the right to be present when checking the state of the container and its conclusions and subsequently opening each package.
(1) The procedure for the conformity of imported rough diamonds with the certificate accompanying them will be initiated by the Directorate-General for Customs by opening the container.
(2) During the procedure referred to in paragraph 1, the customs procedure shall be suspended.
(3) The competent staff member shall check the authenticity and validity of the certificate and compare the contents of the consignment with the particulars given in the certificate.
Where the conditions laid down in this Act, Regulation and Special Legislation 9 are met, the designated customs office shall issue a decision placing rough diamonds under the proposed customs procedure.
Export
(1) The designated customs office shall verify the accuracy and completeness of the customs export declarations accepted.
(2) After the opening of the customs procedure, the customs officer and the staff member concerned shall check the container, the rough diamonds, the irreversible proof referred to in Article 2 (d) and whether the declarant has provided all the information necessary for the issue of the Community certificate.
(3) The declarant shall have the right to be present at the inspection referred to in paragraph 2.
(1) The General Directorate of Customs is responsible for the procedure for issuing the Community certificate.
(2) The procedure referred to in paragraph 1 shall be initiated as soon as the Directorate-General for Customs has taken over the container, the rough diamonds, the irrefutable evidence and the information necessary for issuing the Community certificate.
(3) During the procedure referred to in paragraph 1, the customs procedure shall be suspended.
(4) The staff member concerned shall check that the declarant has provided irrefutable evidence in accordance with Article 2 (d) and the correct and complete information required to issue a Community certificate, that the container presented by the declarant corresponds to the transport of rough diamonds under this law and the Regulation, and shall compare the raw diamonds submitted with those provided by the declarant, including their approximate current price.
(1) The competent staff member and the customs officer concerned shall, together with an authorised copy of the Community certificate, insert rough diamonds or packages containing them in the container and seal the container. The declarant shall receive a Community certificate.
(2) The declarant has the right to be present when entering the contents into the container and its measures by closing them.
(1) Only the designated customs office may, subject to the conditions laid down in this Act, Regulation and Special Legislation (9), place rough diamonds under the export arrangements.
(2) A person who has been released for export of rough diamonds must ensure at his own expense and risk of being transported to the Community customs office of exit approved by the designated customs office. The designated customs office shall set a time limit for the submission of the consignment to the customs office of exit, route and mode of transport of the consignment. The consignment shall be under customs control during transport.
(3) If rough diamonds released from export leave the territory of the Community from a place situated in the territory of the Czech Republic, they must leave it only at a selected customs office.
(4) The selected customs office shall check the integrity of the container and its conclusions and check that the consignment is accompanied by a certificate in accordance with the Regulation. Where the container or its closure is infringed or the consignment is not accompanied by a certificate under the Regulation, the customs office selected shall not open the consignment, carry out the documentation of the condition of the consignment, including the documents accompanying it, and make an official record thereof, affix the consignment with its seals and send it to the designated customs office under direct customs control at the expense of the declarant. The designated customs office and the Directorate-General for Customs shall treat the consignment mutatis mutandis in accordance with the provisions of Sections 13 to 16 and paragraphs 1 to 3.
(5) The customs office selected shall immediately notify the exit of the consignment and all details of the consignment to the customs office and to the Directorate-General for Customs.
cancelled
TRANSIT OF RAW DIAMANTS
(1) Raw diamonds may be placed under the external transit procedure (10) only at selected customs offices.
(2) When rough diamonds enter the territory of the Czech Republic at a customs office other than that selected, they must be transported under transit procedure to the customs office designated by them. In justified cases, in particular where there is a risk that rough diamonds might escape customs supervision or otherwise jeopardise the basic objectives of the Kimberley certification scheme, the customs office shall ensure the transport of the consignment to the designated customs office under direct customs control at the expense of the declarant.
(3) The customs office shall check the integrity of the container and its conclusions and check that the consignment is accompanied by a certificate under the Regulation. Where the container or its closure is infringed or the consignment is not accompanied by a certificate under the Regulation, the customs office shall not open the consignment, carry out documentation of the condition of the consignment, including the documents accompanying it, and make an official record thereof. The customs office shall affix the consignment to the designated customs office and shall carry it at the expense of the declarant. The designated customs office and the Directorate-General for Customs shall treat the consignment mutatis mutandis in accordance with Title III.
cancelled
Common transit procedure
(1) Only the designated customs office and the selected customs offices are authorised to release rough diamonds under the common transit customs procedure (10a) when the conditions laid down in this Act, Regulation and special legislation9 are fulfilled. The transit customs offices in the Czech Republic for transporting consignments of rough diamonds under the common transit procedure are only selected customs offices.
(2) The office of departure shall, when the rough diamonds are placed under the common transit procedure (10a), check the integrity of the container and its conclusions, attach its customs conclusion to the container, set a time limit for the shipment to the customs office of destination and, if the conditions laid down in the special legislature9 are met, release the consignment into the common transit procedure. The customs office of exit shall be the customs office selected.
(3) If the container or its closure is breached, the selected customs office of departure shall not release the consignment for the proposed transit procedure, the consignment shall not open and write a report, including documentation of the damage.
(4) Where the customs office of departure is the customs office selected, that office shall immediately notify all details of the consignment and its release or release for transit to the customs office and to the Directorate-General for Customs.
(5) The customs office of exit selected for which the consignment of rough diamonds leaves the Community in connection with the transfer of national borders shall check the integrity of the container, its conclusions and, unless this is affected by the provisions of the special legislature9), shall allow the goods to leave the Community.
(6) If the container or its closure is broken, the exit customs office selected shall not open the consignment and shall write a report including documentation of the damage. The customs office of exit selected shall seal the consignment and send it to the designated customs office at the expense of the declarant. Furthermore, the designated customs office and the Directorate-General for Customs shall treat the consignment mutatis mutandis in accordance with Title III.
(7) The customs office of exit selected shall immediately notify all details of the consignment and its exit from the territory of the Czech Republic under the common transit procedure to the customs office and to the Directorate-General for Customs.
(8) The transit customs office for which the consignment of rough diamonds in connection with the transfer of national borders enters the territory of the Czech Republic under the common transit procedure shall check the integrity of the container, its conclusions and, if the conditions laid down in the special legislation9 are met, allow the consignment to enter the territory of the Czech Republic and continue the transit procedure.
(9) Where the container or its closure is infringed, the transit office shall not open the consignment, carry out documentation of the condition of the consignment, including the documents accompanying it, and make an official record thereof. The transit office shall affix the consignment with its seals and send it to the designated customs office at the expense of the declarant. Furthermore, the designated customs office and the Directorate-General for Customs shall treat the consignment mutatis mutandis in accordance with Title III.
(10) The transit customs office shall immediately notify all details of the consignment and its entry into the territory of the Czech Republic under the common transit procedure to the customs office and to the Directorate-General for Customs.
MARKETING AUTHORISATION NUMBER
General registration
(1) Persons handling rough diamonds are required to register.
(2) The application for a general registration of a natural person who is not an entrepreneur contains:
(a) name and surname;
(b) the date of birth; and
(c) for nationals of the Czech Republic, the place of permanent residence in the territory of the Czech Republic, the place of residence in the territory of the Czech Republic or, where applicable, the habitual residence in or outside the territory of the Community10b).
(3) The application of a natural person who is an entrepreneur for a general registration includes:
(a) the name and surname and, where appropriate, the business name;
(b) the date of birth;
(c) in the case of nationals of the Czech Republic, the place of permanent residence in the territory of the Czech Republic, the place of residence in the territory of the Czech Republic or, where applicable, the habitual residence in or outside the territory of the Community10b),
(d) identification number,
(e) the place of business, registered office, permanent establishment or organisational body of the undertaking, where it is established; and
(f) in the case of a foreign natural person, the location of the organisational component of the undertaking where it is established.
(4) The application by a legal person for a general registration contains:
(a) a trading firm or its name;
(b) the identification number; and
(c) the registered office, management headquarters, permanent establishment or organisational body of the undertaking, if established.
(5) In general registration proceedings, a natural person shall be required to prove his identity and nationality or country of residence by means of a valid document.
(6) A person who is an employee shall not be subject to registration for the treatment of rough diamonds in the course of the performance of his or her duties and the employer shall be responsible for the treatment of rough diamonds.
(7) A general registration shall not give rise to authorisation to dispose of rough diamonds in the manner set out in Paragraph 28 (1).
Special authorisation
(1) In addition to the general registration provided for in Article 27, persons handling rough diamonds must have a special registration in a way that includes the import, export, trade or processing of rough diamonds for business purposes.
(2) The person applying for a specific registration shall submit the registration document referred to in Article 27 and submit the following:
(a) an extract from the commercial register not more than 1 month old or an officially certified copy of the trade certificate or other document which authorises it in the territory of the Community to do business in the activities referred to in paragraph 1, not more than 1 month old; and
(b) a natural person who is an entrepreneur or a member of a statutory body of a legal person, an extract from the Register of Penalties or an equivalent document, not more than 2 months old.
(3) A person applying for a specific registration may not be registered if, within the 3 years preceding the registration, he has been sentenced for an intentional offence of property nature, if it is not considered as being not condemned, or has been sanctioned for serious or repeated infringements of customs or tax legislation, of this law or regulation, or if that person has infringed the principles of the Kimberley system of certification of rough diamonds and this fact has been officially communicated to the Directorate-General of Customs by another competent authority.
(4) A serious breach of customs or tax legislation, of this law or regulation pursuant to paragraph 3 shall be deemed to be such as to be the act for which a person has been definitively convicted for an offence or for which a fine of at least CZK 250,000 has been imposed in force.
(5) A repeated infringement of the customs or tax legislation, this law or regulation referred to in paragraph 3 shall be deemed to be a violation of one of those laws within three years of the legal authority of the decision by which a fine of at least CZK 50,000 has been imposed on the same person for violation of the customs or tax legislation or of this law.
(6) A special registration does not replace a trade licence issued under a special legislation (11).
(1) An application for a general and specific authorisation shall be submitted in writing to the Directorate-General for Customs.
(2) An application for a general and specific marketing authorisation may be made at the same time.
(3) If the applicant fulfils the conditions laid down in Sections 27 and 28, the Directorate-General for Customs will register. A marketing authorisation shall not be granted but shall be notified in writing to the applicant.
(4) If the applicant fails to demonstrate compliance with the conditions set out in Section 27 or 28, the Directorate-General for Customs will reject the application for registration.
(5) Any changes to the information contained in the registration shall be made in writing to the Directorate-General for Customs within 15 days.
(6) If the Directorate-General of Customs finds that a person registered under Paragraph 28 no longer fulfils the conditions laid down, the registration shall be revoked by decision.
(7) If a person ceases to dispose of rough diamonds, he may apply in writing to cancel the registration at the Directorate-General for Customs.
EVIDENCE AND CONTROL
Any purchase and sale, as well as any transfer of rough diamonds, shall be accompanied by an accompanying document showing the seller, donor or deceased and the transferee of rough diamonds and the numbers of all certificates accompanying those rough diamonds on importation.
(1) A person handling rough diamonds is required to keep a record of them. This register shall contain data on the change of ownership of rough diamonds pursuant to Article 30 and data for the determination of rough diamonds, in particular:
(a) the name, surname and address or business name or registered office of the seller, donor, deceased or transferee, and the number of his registration, if registered;
(b) the name of the goods and tariff heading;
(c) quantity in carats (ct),
(d) the number of all certificates accompanying these rough diamonds on importation or the number of the document certifying the certification of stocks;
(e) the purpose of the use of the goods; and
(f) the date of transfer.
(2) The records kept by a person handling rough diamonds by working or processing them into a product, in addition to the information referred to in paragraph 1, shall also contain data on the quantities and qualitative characteristics of the rough diamonds processed, the name of the goods and items of the Customs Tariff, the quantity and quality of the diamonds worked and processed and the waste resulting from their processing.
(3) The person keeping the records referred to in paragraph 1 or paragraph 2, as the case may be, shall keep them for at least 10 years from the end of the calendar year in which the data were changed.
(4) At the request of the Directorate-General for Customs, the person shall submit the records kept pursuant to paragraph 1 and, where appropriate, paragraph 2, including the documents from which the information requested is evident.
(1) A person handling rough diamonds in such a way that his activity involves the import, export, trade or processing of rough diamonds shall be required to submit to the Directorate-General for Customs by 31 March of each year for the previous calendar year an annual report on the management of rough diamonds (hereinafter referred to as "the annual report") containing data from the records kept pursuant to Article 31.
(2) The annual report may only be made on a form issued by the Directorate-General for Customs or on computer assemblies which have data, content and layout identical to that issued by the Directorate-General for Customs. The annual reports shall include the annexes indicated in the relevant form.
(3) The model of the annual report form is laid down by the Ministry of Finance by implementing legislation.
(1) The control of the Kimberley certification scheme is carried out jointly by the customs officer and the staff member concerned.
(2) The competent customs officer shall be accompanied by a customs official's card, a competent staff member's card and an inspection mandate.
(3) The inspection shall begin with the first act of the staff member or customs officer concerned against the person checked.
(4) The person checked shall:
(a) to establish the conditions for carrying out the check referred to in paragraph 1;
(b) submit to the competent staff member and to the competent customs officer any documents and documents requested, provide him with information on the subject matter of the check;
(c) to present to the competent staff and to the competent customs officer the rough diamonds in their possession, including goods or waste resulting from their working or processing in their possession;
(d) submit, during the course of the inspection, evidence proving its claim;
(e) allow the competent staff member and the competent customs officer to negotiate with any of their staff members;
(f) to lend the necessary commercial documents, accounting documents and other accounting records or other documents to the competent staff member and customs officer.
(5) When carrying out the checks referred to in paragraph 1, the competent staff member and the customs officer concerned shall be entitled to make copies of the documents and documents which the controlled person is required to keep under this law, to request the necessary explanations from the persons checked and to obtain documentation. In the event of suspected infringement of this law, the competent official or customs officer shall be entitled to detain the originals of the documents and documents checked. This procedure shall apply whenever there is a risk that such evidence will be destroyed, altered, introduced or otherwise rendered unnecessary.
(6) In carrying out the checks referred to in paragraph 1, the staff member concerned and the customs officer concerned shall be entitled to take samples of rough diamonds and goods or waste resulting from their processing. The sampling shall be carried out by the inspecting staff member or customs officer concerned by a protocol, including a photo-documentation of the samples taken, signed with the person checked. The samples taken shall be returned to the person checked at the latest when the inspection report is discussed, unless otherwise decided.
(7) The Czech Republic is responsible for the supporting documents and samples taken.
(8) The audited person shall be entitled to:
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Regulation Information
| Citation | The full text of Act No. 131 / 2005 Coll., Act No. 440 / 2003 Coll., on the Treatment of Raw Diamonds, on the Conditions of Their Import, Export and Transit and on the Amendment of Certain Acts, as is apparent from the amendments made by Act No. 60 / 2005 Coll. |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.04.2005 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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