Decree of the Ministry of Finance No. 135 / 1998 Coll.
Decree of the Ministry of Finance implementing certain provisions of the Customs Act
Valid
Order
Effective from 01.07.1998
Contents
DÍL PRVNÍ
§ 1
DÍL DRUHÝ
§ 2
DÍL TŘETÍ
§ 3
DÍL ČTVRTÝ
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
DÍL PÁTÝ
§ 13
DÍL ŠESTÝ
§ 14
DÍL SEDMÝ
§ 15
DÍL OSMÝ
§ 16
§ 17
§ 18
§ 19
§ 20
§ 21
§ 22
§ 23
DÍL DEVÁTÝ
§ 24
§ 25
§ 26
§ 27
§ 28
§ 29
DÍL DESÁTÝ
§ 30
DÍL JEDENÁCTÝ
§ 31
DÍL DVANÁCTÝ
Oddíl první
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
§ 80
§ 81
§ 82
Oddíl druhý
§ 83
§ 84
§ 85
§ 86
§ 86a
DÍL TŘINÁCTÝ
Oddíl první
§ 87
§ 88
§ 89
§ 90
§ 91
§ 92
§ 93
§ 94
§ 95
Oddíl druhý
§ 96
§ 97
§ 98
§ 99
§ 100
§ 101
§ 102
§ 103
Oddíl třetí
§ 104
§ 105
Oddíl čtvrtý
§ 106
Oddíl pátý
§ 107
Oddíl šestý
§ 108
§ 109
§ 110
§ 111
§ 112
§ 113
§ 114
§ 115
§ 116
DÍL ČTRNÁCTÝ
§ 117
DÍL PATNÁCTÝ
§ 118
DÍL ŠESTNÁCTÝ
§ 119
DÍL SEDMNÁCTÝ
§ 120
DÍL OSMNÁCTÝ
§ 121
DÍL DEVATENÁCTÝ
§ 122
§ 123
§ 124
§ 125
DÍL DVACÁTÝ
Oddíl první
§ 126
§ 127
§ 128
§ 129
§ 130
§ 131
§ 132
§ 133
§ 134
§ 135
§ 136
§ 137
Oddíl druhý
§ 138
§ 139
§ 140
§ 141
Oddíl třetí
§ 142
Oddíl čtvrtý
§ 143
§ 144
§ 145
§ 146
§ 147
DÍL DVACÁTÝ PRVNÍ
§ 148
DÍL DVACÁTÝ DRUHÝ
§ 149
§ 150
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135
DECLARATION
Ministry of Finance
of 4 June 1998
implementing certain provisions of the Customs Act
The Ministry of Finance provides pursuant to § 1 (4), § 46 (2), § 48 (4), § 50 (4), § 56 (3) and (4), § 65 (4), § 65 (6), § 75 (5), § 76 (2), § 79 (3), § 85, § 95 (4), § 102 (4), § 105 (5), § 124 (4), § 152 (2), § 164 (2), § 180, § 192 (2), § 200 (2), § 234 (5), § 235, § 258 (3), § 316 (3), in the Agreement with the Ministry of Foreign Affairs and the Ministry of Industry and Trade under § 56 (4) and in the Agreement with the Czech Statistical Office pursuant to § 319 (2) of Act No. 35 / 1993 Coll.
The customs border zone in inland waters
(Paragraph 1 (4) of the Law)
The border of the customs border zone in the interior shall consist of a line of thought connecting by field point or by air line of the municipality or other places listed in the List of municipalities (s) constituting the border of the customs border zone in the interior, as set out in Annex 1 to this Regulation. The municipalities crossing the border of the customs border zone inland are part of the customs border zone.
Forms of requests for binding information
(Paragraph 46 (2) of the Act)
(1) The application for binding tariff information contains:
(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) 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;
(3) The model of binding tariff information is set out in Annex 2 to this Regulation.
(4) The application for binding information on the origin of the goods shall contain:
(a) the applicant's trade name or name and surname, registered office or residence and tax identification number (1), or, if not allocated, 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 precise description and trade name of the goods, the tariff classification of the goods and, where applicable, the ex-works price, where relevant, is decisive for determining origin;
(c) country (group of countries) of destination;
(d) the precise description and country of origin of the materials used and, where appropriate, the tariff classification and value of the goods, where such particulars are relevant for the determination of origin;
(e) a description of the manufacture or processing of the goods;
(f) references to related binding information on origin and binding tariff information.
(5) For the proper identification of the origin of the goods, the application referred to in paragraph 4 shall be accompanied by photographs, samples, plans, documents on the composition of the goods and materials and by similar supporting documents.
(6) The model of binding information on the origin of the goods is set out in Annex 3 to this Order.
(7) For the purpose of issuing binding information, one type of goods means goods having the same composition, the same technical parameters and the same purpose of use.
How to conduct a personal search
(Paragraph 48 (4) of the Law)
(1) Personal inspection is carried out
(a) in rooms or reserved spaces (section of train or ship) secured against the entry of unauthorised persons who are illuminated have a sufficient temperature, are equipped to put off the clothes and items of the person in whom the personal inspection is carried out and to provide accessible facilities for washing after the personal inspection;
(b) by a customs officer of the same sex and in the presence of a non-participating person of the same sex as the person examined if the person concerned has requested the presence of the non-participating party.
(2) A personal inspection is carried out first by examination of the headgear, footwear and parts of the upper clothing. Where the customs officer has reason to suspect that the hidden goods are in a particular part of the clothing or footwear, he shall first examine that part of the clothing or footwear.
(3) After examination of the headgear, footwear and parts of the upper clothing, the customs officer shall continue to examine the linen.
(4) A tour of the body cavities and areas of the body covered by the bandages may be carried out only by a doctor summoned by the customs office in the presence of the customs officer.
(5) A personal inspection of a minor, a person deprived of legal capacity or a person whose legal capacity has been restricted may be carried out only in the presence of his legal representative or of the person accompanying him.
PROCEDURE IN THE CUSTOMS SUPERVISORY OF GOODS TRANSPORTED BY TRANSPORT AND MISSION AND DETAILS ON EQUIPMENT OF ESTABLISHMENTS INTENDED FOR TRANSPORT OR TEMPORARY ARRANGEMENT OF GOODS SUBJECT TO CUSTOMS SUPPORT, AS WELL AS ON LOCATION AND EXPOSURES APPLICABLE TO THE IMPLEMENTATION OF CUSTOMS SUPPORT
(Paragraph 50 (4) of the Law)
Imports of mail
Shipments for which the post office has not made a customs declaration shall be issued only after their release by the customs office for the proposed customs procedure.
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.
Equipment intended for temporary storage of goods subject to customs supervision and rooms and premises necessary for carrying out customs supervision
(1) The rooms and premises necessary for carrying out customs supervision will be in such a place that the working procedures of the customs office and the authorities working with it are effective.
(2) The rooms for carrying out customs supervision are closed by carriers and mail.
(3) The premises and premises of the carrier and the post office where customs supervision is carried out will be properly illuminated and, where necessary, equipped with equipment intended for transport or temporary storage of goods, such as tools, ladders, mobile steps, scales, lamps, safety lamps.
(1) Rooms, closed or unclosed spaces approved by the customs office responsible (4) for temporary storage of goods are visibly marked as temporary storage.
(2) In order to ensure the proper application of customs legislation, the customs office may require that:
(a) the temporary warehouse shall be equipped with a lock with two keys, one key being held by the customs office;
(b) the person operating the temporary warehouse shall keep a record of the goods in order to monitor their movements.
Specific provisions concerning goods carried in air transport
General provisions
Where goods are transported to the country by air and are to be transported on the basis of a single transport document by the same means of transport without transhipment to another customs airport, they shall be presented for the purpose of carrying out the customs procedure only to the customs office at the airport where they are unloaded.
Customs control and customs management of tourist and business aircraft
Customs control and customs procedures concerning tourist or business aircraft shall be carried out:
(a) at the first customs airport, (5) where the aircraft arriving from abroad landed for the first time and from where it continues to the next domestic airport;
(b) the last customs airport where the aircraft has a stopover and where it continues to fly abroad.
Customs inspection and customs control of passengers' baggage carried in the baggage compartment of an aircraft
(1) Customs control and customs procedures concerning baggage contained in the baggage compartment and belonging to persons carrying aircraft arriving from abroad which, after a transfer to another airport in the country, continues to fly to another airport shall be carried out at the second airport only if that airport is a customs airport. In this case, the legislation governing the import of baggage by persons arriving from abroad shall apply to baggage; This shall not apply if the person concerned proves that the goods contained in the baggage have been acquired in the country.
(2) Customs control and customs procedures concerning baggage contained in the baggage compartment and belonging to persons carrying an aircraft who continue to fly abroad after a stop at an airport in the country shall be carried out at that airport only if it is a customs airport.
(3) A customs check shall be carried out at the customs airport on baggage transported abroad in the baggage compartment of the aircraft.
(a) transhipped to another aircraft leaving for another customs airport; or
(b) transhipped on board aircraft which will be transported to another customs airport and transferred here again to an aircraft flying abroad.
The carrier shall take measures to ensure that:
(a) the transfer of the goods is prevented on arrival before the customs procedure is carried out for baggage in the baggage compartment;
(b) the transfer of the goods on departure is prevented after customs clearance has been carried out for baggage in the baggage compartment.
Customs control and customs control of passengers carried on board aircraft
(1) Where baggage brought into the country on board an aircraft arriving from abroad is transferred at the airport to another aircraft providing a domestic flight to which it will be carried on, customs control and customs procedure shall be carried out
(a) at the destination customs airport in the case of baggage situated in the baggage compartment; at the first customs airport, customs controls and procedures shall be carried out only where, for reasons of good consideration, this is necessary;
(b) at the first customs airport in the case of cabin baggage; a further inspection may be carried out at the destination customs airport.
(2) Where baggage is loaded on an aircraft providing a domestic flight to be transported to another airport and transferred to an aircraft departing abroad, customs control and customs procedures shall be carried out at the starting airport in the case of baggage situated in the baggage compartment and this airport shall be the customs airport; a customs check shall be carried out at the last airport only if, for reasons duly taken into account after the customs inspection of the cabin baggage is necessary.
(3) Where baggage transported from abroad on board a regular or charter aircraft is transferred at an airport to a tourist or business aircraft departing to another airport, customs control and clearance shall be carried out at the destination airport of a regular or charter flight.
(4) If baggage is loaded on board a tourist or business aircraft providing a domestic flight to be transported to another airport and transferred here to an aircraft providing a regular or charter flight and departing abroad, customs control and customs procedures shall be carried out at the initial airport of the regular or charter flight.
Uniform rate of duty for non-commercial goods
(Paragraph 56 (3) of the Law)
(1) A uniform rate of duty of 5% of the customs value shall apply where the customs value or the aggregate customs value of goods which are not of a commercial nature is imported by travellers or imported for natural persons in consignments, does not exceed CZK 8000.
(2) The uniform rates of duty referred to in paragraph 1 shall not apply where the declarant proposes that the customs office should measure the duty at the rates laid down in the customs tariff.
Application of the contractual rates to imports of goods originating in States with which a mutual benefit agreement has not been concluded
(Paragraph 56 (4) of the Law)
The conventional rate of duty shall apply to goods originating in the States listed in Annex 4 thereto.
Persons considered to be members of the same family
(Paragraph 65 (4) of the Law)
Persons shall be treated as members of the same family only if they are in proportion to one another.
(a) parents and children,
(b) siblings,
(c) cousins,
(d) grandparents and grandchildren,
(e) uncle or aunt and nephew or niece,
(f) father-in-law or mother-in-law and son-in-law or daughter-in-law,
(g) brother-in-law and sister-in-law,
(h) spouse.
CUSTOMS VALUE
Procedure for determining customs value
(Paragraph 65 (6) of the Act)
The explanatory notes to the individual methods of determining the customs value used by the customs authorities in determining the customs value are set out in Annex 5 to this Order. The use of individual methods of determining the customs value shall be carried out in accordance with the generally applicable accounting principles for determining the customs value as set out in Annex 6 to this Order.
Freight costs
(Articles 75 (5) and 76 (2) of the Law)
Where the declarant fails to prove the actual amount of the transport costs of the imported goods to the place where the goods enter the country, they shall be determined by the customs office as follows:
(a) where the goods are transported by the same means of transport to a place within the territory of the country which is behind the place of entry into the country, the transport costs shall be valued in proportion to the distance between the country and the country;
(b) where the goods are invoiced under the delivery conditions "Transport paid to the plant" at a unit price corresponding to the price at the point of entry into the country, the cost of domestic transport shall not be deducted from that price; deduction may, however, be made where proof is submitted to the customs office that the price at the place of entry into the country would be lower than the unit price for the delivery conditions "Transport paid to the factory ',
(c) where transport is effected without payment or provided for by the purchaser, the customs value shall include the cost of transport to the place of entry in the country calculated on the basis of the transport tariff normally used for the same means of transport.
(1) Postage paid for the carriage of goods to a destination in the country of destination shall be added to the price actually paid or payable for the imported goods, with the exception of charges levied after the goods have been placed under the customs procedure for operations carried out in the country of destination.
(2) Postage charges for the carriage of goods abroad are not included in the customs value of goods which are not of a commercial nature.
(3) The provisions of paragraphs 1 and 2 shall not apply to goods carried by postal express courier services.
The costs of air transport to be added to the price actually paid or to be paid for the imported goods shall be calculated according to the percentages set out in Annex 7 to this Decree.
Proof of the price of goods and declaration of customs value data
(K § 79 (3) of the Act)
Proof of the price of goods
(1) The price of the imported goods is shown in particular by an invoice, contract or other document relating to the transfer in question.
(2) For the purposes of determining the customs value of the goods in accordance with Sections 66 and 67 of the Act, the customs declaration for release into free circulation of goods which are sold for free circulation is considered as proof that the goods have been sold for export to the country. In the case of successive sales, this figure refers to the last sale which led to the importation of goods into the domestic territory or to the sale that took place in the domestic territory prior to release for free circulation.
(3) Where a price other than the last sale on the basis of which the goods were imported is declared, the customs authorities must be satisfied that such sale of the goods took place for export to the country.
Declaration of customs value data
(1) Where customs value is determined in accordance with Article 65 to 79 of the Act, the declarant shall, together with the customs declaration covering the imported goods, also submit to the Declaration of Customs Value Data (hereinafter referred to as the "Declaration of Value '). The declaration of value shall be made on form D. V. 1, a specimen of which is given in Annex 8 to this order; Where the customs declaration refers to goods which are classified in several tariff subheadings, the additional sheet D. V. 1BIS (" the supplementary sheet') shall be presented with the declaration on a form, the specimen of which appears in Annex 9 to this order.
(2) The particulars needed to determine the customs value and the manner in which they are to be entered in the declaration of value and the supplementary note are set out in Annex 10 to this order.
(3) The declaration of value need not be submitted if the customs value cannot be determined in accordance with Section 66 of the Act; the declarant shall provide the customs office with the information that may be required for the purposes of the customs evaluation under another provision of the law, in the form and in a manner specified by the customs office.
(4) By submitting a declaration of value to the customs office referred to in paragraph 1, the declarant shall be responsible for:
(a) the accuracy and completeness of the data contained in the declaration of value;
(b) the authenticity of the documents submitted as evidence of this information;
(c) the submission of the additional information or documents necessary to determine the customs value of the goods.
(5) Forms of declaration of value issued or approved before the date of application of this decree may be used until 30 June 1999.
(1) Value declaration not submitted
(a) where the customs value of the goods imported in one consignment does not exceed CZK 175 000, provided that they are not split consignments or consignments gradually imported from the same consignor to the same consignee,
(b) on importation of non-commercial goods,
(c) on importation of goods which are not subject to customs duties and taxes levied on importation or which are wholly exempt; or
(d) on importation of goods for which no written declaration is required.
(2) For reasons of due consideration, customs authorities may require the presentation of a declaration of value, even in the cases referred to in paragraph 1, where this is necessary for the correct determination of the customs debt.
The declarant shall submit to the customs office an invoice on the basis of which the customs value of the imported goods is declared. Where the customs value is declared in writing, the customs office shall keep the invoice in its records.
SPECIFIC ADJUSTMENT OF THE PROCEDURE FOR SUBMITTING GOODS FOR CUSTOMS PROCEDURE
(K § 85 and § 105 (5) of the Act)
System Red - Green
(1) The red-green system is a special way of conducting customs supervision in travel, which can be used at border customs offices at customs airports or road customs crossing points, including motorways.
(2) The green lane is intended for passengers who import or export only goods which are not subject to or are exempt from customs duties and taxes and are not subject to the prohibitions and restrictions laid down by specific provisions. The other passengers are reserved for the red lane. The red bar is also reserved for passengers who are required to comply with the reporting obligation under foreign exchange regulations. 6)
(3) The green stripe is marked with a green sign in the shape of a regular octagonal, marked "Nothing to declare."
(4) The red stripe must bear a red sign of a square shape, marked "Goods for customs clearance."
Free circulation
Where the customs declaration is not lodged in writing or orally, the declaration for release for free circulation may be made by another act pursuant to Paragraph 28, if:
(a) goods which are not of a commercial nature imported by travellers who are not subject to prohibitions and restrictions laid down by specific provisions and are exempt from import duties, 7)
(b) agricultural products and goods used in agriculture which are not subject to the prohibitions and restrictions laid down by law and which are exempt from import duties, 8)
(c) means of transport which, on re-importation as goods, are initially free of import duties.
Export
Where the customs declaration is not lodged in writing or orally, the customs declaration for the placing of goods under the export procedure may be made by another act pursuant to Paragraph 28, if:
(a) non-commercial goods exported to travellers who are not subject to prohibitions and restrictions laid down by specific provisions;
(b) means of transport registered in the country to be recovered;
(c) material intended for the fixing and protection of goods in transport.
Temporary importation procedure
(1) Where the customs declaration is not lodged in writing or orally, the temporary importation procedure declaration may be made by a different act within the meaning of Article 28 where:
(a) passenger uppers and goods imported for sports purposes, 9)
(b) means of transport, 10)
(c) containers, pallets and packaging. 11)
(2) Where a customs declaration has been made by the declarant on importation of the goods referred to in paragraph 1 by another act, the customs declaration shall also be made on re-exportation by another act pursuant to Paragraph 28.
Other action pursuant to § 25 to 27 may be taken by the border customs office when transporting goods
(a) the passage of the green lane "Nothing to declare" when separate inputs are established at the competent customs office;
(b) transit through the customs territory of the border customs office where a "Red - Green" system is not established by self-declaration.
(1) Where a customs declaration has been made by another act pursuant to Paragraph 28 and the goods fulfil the conditions set out in paragraphs 25 to 27, the goods shall be deemed to have been presented to the border customs office at the time the other action was made.
(2) Where the customs office finds that the imported or exported goods did not comply with the conditions set out in paragraphs 25 to 27, the goods shall be deemed to have been illegally imported or exported in the course of an inspection carried out in accordance with Paragraph 28.
Contents
DÍL PRVNÍ
§ 1
DÍL DRUHÝ
§ 2
DÍL TŘETÍ
§ 3
DÍL ČTVRTÝ
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
DÍL PÁTÝ
§ 13
DÍL ŠESTÝ
§ 14
DÍL SEDMÝ
§ 15
DÍL OSMÝ
§ 16
§ 17
§ 18
§ 19
§ 20
§ 21
§ 22
§ 23
DÍL DEVÁTÝ
§ 24
§ 25
§ 26
§ 27
§ 28
§ 29
DÍL DESÁTÝ
§ 30
DÍL JEDENÁCTÝ
§ 31
DÍL DVANÁCTÝ
Oddíl první
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
§ 80
§ 81
§ 82
Oddíl druhý
§ 83
§ 84
§ 85
§ 86
§ 86a
DÍL TŘINÁCTÝ
Oddíl první
§ 87
§ 88
§ 89
§ 90
§ 91
§ 92
§ 93
§ 94
§ 95
Oddíl druhý
§ 96
§ 97
§ 98
§ 99
§ 100
§ 101
§ 102
§ 103
Oddíl třetí
§ 104
§ 105
Oddíl čtvrtý
§ 106
Oddíl pátý
§ 107
Oddíl šestý
§ 108
§ 109
§ 110
§ 111
§ 112
§ 113
§ 114
§ 115
§ 116
DÍL ČTRNÁCTÝ
§ 117
DÍL PATNÁCTÝ
§ 118
DÍL ŠESTNÁCTÝ
§ 119
DÍL SEDMNÁCTÝ
§ 120
DÍL OSMNÁCTÝ
§ 121
DÍL DEVATENÁCTÝ
§ 122
§ 123
§ 124
§ 125
DÍL DVACÁTÝ
Oddíl první
§ 126
§ 127
§ 128
§ 129
§ 130
§ 131
§ 132
§ 133
§ 134
§ 135
§ 136
§ 137
Oddíl druhý
§ 138
§ 139
§ 140
§ 141
Oddíl třetí
§ 142
Oddíl čtvrtý
§ 143
§ 144
§ 145
§ 146
§ 147
DÍL DVACÁTÝ PRVNÍ
§ 148
DÍL DVACÁTÝ DRUHÝ
§ 149
§ 150
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Regulation Information
| Citation | 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 | 29.06.1998 |
|---|---|
| Effective from | 01.07.1998 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Customs law
Finance
The regulation text is for informational purposes only.
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