Decree No. 132 / 1947 Coll.
Regulation excluding the supply of certain products for export from the obligation to pay price compensation
Valid
Effective from 01.04.1947
132.
Government Regulation
of 1 July 1947
excluding the supply of certain products for export from the obligation to pay price compensatory amounts.
The Government of the Czechoslovak Republic hereby orders, pursuant to Sections 2, 2 and 4 and Section 9 of the Act of 1 April 1947, No 51 Coll., which ensures that the prices of certain goods are reduced and the prices of other important goods stabilised (hereinafter referred to as "the Act"):
The obligation to pay the price compensation on gross sales pursuant to Article 1 of the Act shall be exempt both for production companies and for commercial companies, including agents, and for managers (Section 1 (2) of the Act), the following products intended for export:
glass of any kind and articles of glass including glass jewellery,
metal jewellery, metal ornamental goods, articles of precious metal, alpaca and doubles,
textile and prefabricated products, of both kinds,
furskins, feathers and articles thereof;
leather and rubber products,
Of products of the chemical industry:
ammonium nitrate,
Sulphur,
trichloroethylene,
citric acid,
Tar dyes,
aniline and organic intermediate products,
ultramarin,
litopone,
bleaching earth,
protection against plant pests,
explosives of all kinds,
bad luck,
artificial fibres of all kinds,
Retort charcoal,
pharmaceutical products and medicinal products of all kinds,
articles of plastics,
articles of hardened paper,
household china and ceramic raw materials, talc,
furniture of all kinds,
musical instruments,
goods of brushes and shirts,
small wood products,
b.
toys of all kinds,
playing cards,
oak bark,
beer and spirits,
sweets.
The obligation set out in Section 1 of the Act also excludes the supply of all products which:
(a) a domestic entrepreneur has imported abroad into the domestic territory and has exported abroad in its unaltered state; or
(b) are only the subject of transit (Article 2, point (b)); B Decree of 10 December 1946, No 233 Coll., implementing the Law of 21 February 1946, No 31 Coll., on turnover tax), or
(c) they are the result of the processing of movable goods carried out in the domestic territory by an order and on behalf of a foreign client or on behalf of a domestic client with a domestic entrepreneur, but only whenever it is done in customs records (§ § 62 to 64 of the Customs Act of 14 July 1927, No. 114 Coll.).
(1) Exemptions within the meaning of § § § 1 and 2 apply only to supplies of those products intended for export which have actually been exported and for which the conditions of Article 4 (1) to (4) of Regulation No 233 / 1946 Coll. The actual export card shall be presented by the entrepreneur to the local competent tax administration in the manner prescribed in Article 4 (5) to (9) of the W.E. No 233 / 1946 Coll. Article 4 (10) to (12) of this Government Regulation shall apply mutatis mutandis.
(2) The supply of the products referred to in Sections 1 and 2 from the manufacturer to another producer during the necessary stages of production, or to a commercial undertaking, agent or agent for further export sales, shall be exempt from the obligation under Section 1 of the Act if the products were then actually exported if the identity card of the products exported with the products covered by this procedure is presented.
(1) Products not subject to the obligation to pay price compensatory amounts under Paragraph 1 are:
1. the articles listed as an integral part of this Regulation;
2. articles which fall within the scope of the articles listed in this list.
(2) The classification of individual articles shall be determined, except as otherwise provided in the list, by the tariff and explanatory notes thereto.
This Regulation shall enter into force on 1 April 1947; They shall be carried out by foreign trade and finance ministers in agreement with participating members of the Government.
Gottwald v. r.
Dr Zenkl v. r.
Ursines v. r.
Broad v. r.
Masaryk v. r.
Maj-Gen Svoboda v. r.
Dr. Ripka v. r.
Nosek v. r.
Dr Dolansky v. r.
Dr Stránská v. r.
Dr Drtina v. r.
Kopecký v. r.
Děuriš v. r.
Wasted v. r.
Dr Pietor v. r.
Ing. Kopecký v. r.
Hala v. r.
Dr Procházka v. r.
Majer v. r.
Dr Franek v. r.
Attachment to § 4 W.v. No. 132 / 1947 Coll.
List of articles
excluded from the obligation to pay price compensatory amounts on export.
| Běžná položka seznamu | Číslo celního sazebníku: | Označení podle § 1 vládního nařízení |
|---|---|---|
| 1 | 368 až 390 | Sklo všeho druhu a výrobky ze skla včetně skleněné bižuterie |
| 2 | ex 468, 474, ex 480, 482, ex 484 až ex 487, ex 509 až ex 511, ex 514 až ex 525, ex 567, ex 568 | Kovová bižuterie, ozdobné zboží kovové, zboží z ušlechtilých kovů, alpaky a doublé |
| 3 | 183 až 201, 204 až 219, 222 až 239, 242 až 262, 266 až 274, 321 až 327 | Výrobky textilní a konfekční, obojí všeho druhu |
| 4 | 345, 346 | Kožešiny a výrobky z nich |
| 5 | 85, 263, 264 | Peří a výrobky z něho |
| 6 | 328 až 344 | Výrobky kožedělné |
| 7 | 307 až 320 | Výrobky gumárenské |
| 8 | ex 599 | Dusičnan amonný |
| 9 | ex 603 | Sirouhlík |
| 10 | ex 622 | Trichlorethylen |
| 11 | ex 598 | Kyselina citronová |
| 12 | 625 | Dehtová barviva |
| 13 | ex 164, ex 598, ex 604, ex 619, ex 622 | Anilin a organické mezivýrobky |
| 14 | ex 626 | Ultramarin |
| 15 | ex 602 | Litopon |
| 16 | ex 150, ex 622 | Bělicí hlinky |
| 17 | ex 630 | Ochranné prostředky proti rostlinným škůdcům |
| 18 | 645, 646 | Výbušniny všeho druhu |
| 19 | ex 165, 166, 167 | Smůla |
| 20 | ex 240, ex 244 | Umělá vlákna všeho druhu |
| 21 | ex 135, ex 605 | Dřevěné uhlí retortní |
| 22 | ex 604, ex 622, 630 | Farmaceutické výrobky a léčiva všeho druhu |
| 23 | ex 141, ex 301, ex 303, ex 361, ex 367 | Výrobky z umělých hmot |
| 24 | ex 299 až ex 301 | Výrobky z tvrzeného papíru |
| 25 | ex 424 | Užitkový porcelán |
| 26 | ex 150 | Keramické suroviny, mastek |
| 27 | ex 282, ex 356 až ex 360, ex 362, ex 367, ex 474, ex 476, ex 482, ex 484 až ex 487, ex 516, ex 517, ex 520 až ex 522, ex 525, ex 572 | Nábytek všeho druhu |
| 28 | 579 až 582 | Hudební nástroje |
| 29 | 275, 276, ex 281, 282, ex 283 | Zboží kartáčnické a košikářské |
| 30 | ex 356 až ex 360, ex 362, ex 367 | Drobné dřevěné výrobky |
| 31 | ex 357 až ex 360, ex 362, ex 367 | Bruyerové dýmky |
| ex 358 až ex 362, ex 367 | Cigaretové špičky | |
| 32 | ex 274, ex 281, ex 282, ex 299, ex 309, 310, ex 314, ex 317, ex 318, ex 326, ex 342, ex 346, 355, ex 360, ex 361, ex 362, ex 366, ex 388, ex 408, ex 424 až ex 426, ex 480, ex 486, ex 509, ex 520 až ex 522, ex 543, ex 575, ex 581, ex 582 | Hračky všeho druhu |
| 33 | 302 | Hrací karty |
| 34 | ex 158 | Dubová kůra |
| 35 | 107, 108 | Pivo a lihoviny |
| 36 | 127, ex 131, ex 132 | Cukrovinky |
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Regulation Information
| Citation | Government Decree No. 132 / 1947 Coll., excluding the supply of certain products for export from the obligation to pay price compensation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.07.1947 |
|---|---|
| Effective from | 01.04.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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