Decree of the Ministry of Finance No. 136 / 1998 Coll.
Decree of the Ministry of Finance on exemption of goods from import duties
Valid
Order
Effective from 01.07.1998
Contents
§ 1
ČÁST PRVÁ
HLAVA I
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
HLAVA II
§ 11
§ 12
§ 13
§ 14
HLAVA III
§ 15
§ 16
§ 17
§ 18
HLAVA IV
§ 19
§ 20
§ 21
§ 22
§ 23
HLAVA V
§ 24
§ 25
HLAVA VI
§ 26
§ 27
§ 28
HLAVA VII
§ 29
§ 30
HLAVA VIII
§ 31
§ 32
§ 33
HLAVA IX
§ 34
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
HLAVA X
§ 41
§ 42
§ 43
§ 44
§ 45
HLAVA XI
§ 46
§ 47
§ 48
HLAVA XII
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
HLAVA XIII
§ 59
HLAVA XIV
§ 60
§ 61
§ 62
HLAVA XV
§ 63
§ 64
HLAVA XVI
§ 65
HLAVA XVII
§ 66
HLAVA XVIII
§ 67
§ 68
§ 69
§ 70
§ 71
HLAVA XIX
§ 72
§ 73
§ 74
HLAVA XX
§ 75
§ 76
§ 77
§ 78
§ 79
§ 80
HLAVA XXI
§ 81
HLAVA XXII
§ 82
§ 83
§ 84
HLAVA XXIII
§ 85
HLAVA XXIV
§ 86
§ 87
§ 88
§ 89
§ 90
§ 91
HLAVA XXV
§ 92
§ 93
HLAVA XXVI
Díl 1
§ 94
Díl 2
§ 95
§ 96
§ 97
Díl 3
§ 98
§ 99
§ 100
§ 101
§ 102
Díl 4
§ 103
§ 104
§ 105
§ 106
HLAVA XXVII
§ 107
HLAVA XXVIII
§ 108
HLAVA XXIX
§ 109
HLAVA XXX
§ 110
HLAVA XXXI
§ 111
HLAVA XXXII
§ 112
§ 113
§ 114
HLAVA XXXIII
§ 115
HLAVA XXXIV
§ 116
HLAVA XXXV
§ 117
HLAVA XXXVI
§ 118
ČÁST DRUHÁ
HLAVA I
§ 119
§ 120
§ 121
§ 122
HLAVA II
§ 123
§ 124
§ 125
§ 126
§ 127
HLAVA III
§ 128
§ 129
§ 130
§ 131
§ 132
HLAVA IV
§ 133
§ 134
§ 135
§ 136
§ 137
§ 138
§ 139
HLAVA V
§ 140
§ 141
§ 142
§ 143
HLAVA VI
§ 144
HLAVA VII
§ 145
§ 146
§ 147
§ 148
HLAVA VIII
§ 149
HLAVA IX
§ 150
§ 151
§ 152
HLAVA X
§ 153
§ 154
§ 155
§ 156
HLAVA XI
§ 157
§ 158
§ 159
§ 160
§ 161
§ 162
§ 162a
§ 162b
§ 162c
§ 162d
§ 162e
HLAVA XII
§ 163
§ 164
§ 165
HLAVA XIII
§ 165a
§ 166
§ 167
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136
DECLARATION
Ministry of Finance
of 4 June 1998
on the exemption from import duties of goods
The Ministry of Finance provides for the Customs Act pursuant to § 191 and § 237 (1) of Act No. 13 / 1993 Coll., as amended by Act No. 113 / 1997 Coll., ("the Act ') and in agreement with the Ministry of Foreign Affairs pursuant to § 237 (2) of the Act:
Subject matter
(1) The Order provides for:
(a) cases where goods released for free circulation for reasons of general interest, in view of their end-use, are exempt from import duties and the conditions under which the goods are exempt;
(b) the conditions under which relief from import duties is granted for goods imported by persons enjoying privileges and immunities under international treaties released for free circulation and the scope of such exemption;
(c) the cases and special conditions under which goods may be placed under the temporary importation procedure with total relief from import duties.
(2) For the purposes of this decree:
(a) the personal property of goods intended for the personal use of a person or for the use of his household, in particular household equipment, bicycles and motorcycles, motor vehicles and their trailers, trailers, pleasure boats and tourist aircraft, breeding and equestrian animals, as well as portable mechanical and other equipment necessary for the exercise of his or her profession, which, by type and quantity, does not have commercial character and is not imported for commercial purposes;
(b) household clothing, household linen, furniture and other household furnishings,
(c) alcohol and alcoholic beverages of the goods listed in subheadings 2203 to 2208 of the Combined Nomenclature of the Customs Tariff;
(d) tobacco and tobacco products of the goods referred to in subheadings 2401 to 2403 of the Combined Nomenclature of the Customs Tariff,
(e) means of transport any vessel, including cargo boats, boats placed or not on board ships, wing ships (water rockets), hovercraft, aircraft, motor road vehicle, motorcycle, motor bike, trailer, semi-trailer, vehicle assembly and railway fleet, as well as their spare parts, accessories and usual equipment, including special tools needed for loading, unloading, handling and protecting goods;
(f) the commercial use of a means of transport, whether for consideration or for industrial or commercial transport of goods, whether or not free of charge;
(g) by internal transport of persons entering the territory of the country to leave the country or by transport of goods loaded in the territory of the country to land;
(h) a commercial motor vehicle of a road motor vehicle (including a tractor with or without a semi-trailer) which, according to its type of construction and equipment, is intended for carriage free of charge, whether or not for remuneration, goods or at least ten persons including the driver and any road vehicle intended for simple purposes other than primarily intended for the carriage of persons or goods;
(i) a passenger motor vehicle, a private passenger car and other motor vehicle intended primarily for the carriage of not more than nine seated persons, including the driver, a passenger car vehicle and a racing car;
(j) portable instruments and apparatus which are designed to be held in the hand when used or fitted with a device enabling them to be worn easily;
(k) private use of non-professional or commercial uses and, in principle, to meet household needs and private life requirements;
(l) the usual place of residence is the place where the person usually stays for at least 185 days in one calendar year, has a family or has a profession there and has an apartment. Where the usual place of residence where the person concerned carries out his profession is at a place other than that of his family, and therefore resides alternately in both of those places, one of which is in the country and the other abroad, the usual place of residence shall be deemed to be the place where that person has a family and returns there regularly; This does not apply if this person resides in the country to carry out a specific temporary task. A visit to a university or other school shall not be considered as a change of usual residence,
(m) the customs value of the value of the goods in accordance with § 65 to 79 of the Act;
(n) the value of the goods, excluding transport and insurance costs, verifiable by the customs authorities on the basis of appropriate documents or their experience;
o) scientific research on experimental and observational activities to improve knowledge in all fields of science (mathematics, physics, medicine, chemistry, biology, geology, meteorology, etc.).
EXEMPTION OF GOODS GRANTED TO FREE CIRCUMSTANCES FROM IMPORT DUTIES
(Paragraph 237 (1) and (2) of the Law)
PERSONAL PROPERTY OF PHYSICAL PERSONS IMPORTED IN THE TRANSFER OF THEIR DIFFERENT PLACE OF STAY IN THE FOREIGN FOREIGN
Personal property imported by natural persons when transferring their normal place of residence abroad to the country shall be exempt from import duties under the conditions set out in Sections 3 to 10.
(1) Personal property shall be exempt from import duties if:
(a) has been owned and used abroad by the declarant; in the case of a motor vehicle, the declarant at the usual place of residence abroad must be used at least 6 months before the date on which he ended his normal stay abroad,
(b) is intended at the place of new habitual residence in the country for the same purpose of use for at least 12 months.
(2) Provided that there are reasonable grounds to consider it, personal property shall be exempt from customs duties, even if it has not been owned abroad by the declarant or been used abroad, not for motor vehicles.
(1) Exemptions from import duties shall be granted on condition that the declarant has had his place of usual residence abroad continuously for at least 12 months.
(2) Exemptions from import duties shall be granted on condition that the declarant has been habitually resident abroad for a period shorter than that referred to in paragraph 1, provided that it is clear that the declarant intends to have his habitual residence abroad for a specified period.
No personal property shall be exempt from import duties if:
(a) alcohol and alcoholic products,
(b) tobacco and tobacco products;
(c) motor vehicle and other means of transport for commercial use;
(d) articles used in the exercise of trade other than portable instruments and apparatus.
(1) Personal property shall be exempt from import duties if it is declared for free circulation by the declarant within a period of 12 months from the date on which it ceased its normal residence abroad.
(2) Personal property may be imported at the same time or gradually within the period referred to in paragraph 1.
Personal property shall be exempt from import duties provided that, within 12 months of the date of acceptance of the declaration for release for free circulation, it is not lent, stopped, leased or transferred for payment or free of charge.
(1) Without prejudice to the provisions of Article 6, personal property shall be exempt from import duties even if it has been declared for free circulation before the date on which the declarant has ceased his normal residence abroad, provided that the declarant has been granted a normal residence permit in the country within 6 months of the transfer of his personal property to the country.
(2) In the case referred to in paragraph 1, the time limit referred to in Article 3 (1) (a) shall be calculated by the date of the transfer of the personal property to the country.
(1) If, for reasons arising from his profession, the declarant has left the country where he was habitually resident without having a new usual place of residence in the country at the same time but intends to have them there later, the personal property which he has transported to the country for that purpose shall be exempt from import duties.
(2) The personal property referred to in paragraph 1 shall be exempt from import duties under the conditions set out in paragraphs 2 to 7;
(a) the time limits referred to in § 3 (1) (a) and § 6 shall be calculated until the date of transfer of the personal property to the domestic territory;
(b) the period referred to in Article 7 shall be calculated from the date on which the normal residence permit is granted.
(3) Personal property shall be exempt from import duties on condition that the declarant declares that he will actually have a place of habitual residence in the country (1) within a period of no more than 12 months from the date of his release.
Where a natural person transfers his place of usual residence abroad as a result of exceptional political circumstances and is granted political asyl, his personal property shall be exempt from import duties even if the conditions set out in Sections 3, 5 (c) and (d) and 7 are not fulfilled.
GOODS IMPORTED FOR THE IMPLEMENTATION OF SOUTH
(1) Without prejudice to the provisions of § 2 to 10 and under the conditions laid down in § 12 to 14, the equipment and equipment of the household of the declarant, including his new articles, which, on the occasion of marriage, transfers his normal place of residence abroad to the country.
(2) Under the same conditions, gifts, usually given on the occasion of a marriage, which have been given by a foreign person to a person fulfilling the conditions referred to in paragraph 1 shall be exempt from import duties. A gift usually given on the occasion of marriage is exempt from import duties only if its own value does not exceed CZK 50,000.
(3) No relief shall be granted for the import duties referred to in paragraphs 1 and 2:
(a) alcohol and alcoholic products,
(b) tobacco and tobacco products.
Exemptions from import duties shall be granted only to a declarant who:
(a) he has a permanent place of residence abroad for at least 12 months; the customs office may grant an exemption where it is clear that the person intended to stay abroad continuously for at least 12 months;
(b) produce proof of marriage.
Goods put up for free circulation shall be exempt from import duties.
(a) not earlier than 2 months before the date of marriage, provided that the customs debt which could arise is secured;
(b) not later than 4 months after the date of marriage.
The goods referred to in Article 11 shall be exempt from import duties provided that, within 12 months of the date of acceptance of the customs declaration for release for free circulation, they are not lent, stopped, leased or transferred for payment or free of charge.
_
Under the conditions set out in paragraphs 16 to 18, personal property acquired by the Czech natural person by inheritance by law, by wills or both of these reasons shall be exempt from import duties.
No relief from import duties
(a) alcohol and alcoholic products,
(b) tobacco and tobacco products;
(c) means of transport for commercial use;
(d) goods intended for use in the pursuit of a profession or trade, other than portable instruments and apparatus necessary for the pursuit of the profession of the deceased;
(e) stocks of raw materials, finished products and semi-finished products;
(f) the live inventory and stocks of agricultural products in excess of the quantity corresponding to the normal supply of the family.
(1) Goods referred to in Paragraph 15 shall be exempt from import duties if they are put into free circulation within a period of 2 years from the date on which the competent authority has approved or confirmed the inheritance.
(2) The inherited goods may be imported either at the same time or gradually within the period referred to in paragraph 1.
Paragraph 15 to 17 shall apply mutatis mutandis to inheritance acquired by inheritance by legal persons engaged in non-profit-making domestic activities.
EQUIPMENT OF THE HOUSEHOLD INTENDED FOR THE ESTABLISHMENT OF THE TRANSITIONAL HOUSE
Under the conditions set out in Sections 20 to 23, household equipment imported by foreign natural persons with a place of usual residence abroad which is intended for the establishment of their temporary residence in the country shall be exempt from import duties.
Household equipment shall be exempt from customs duties,
(a) if it was owned and used by the declarant for at least 6 months before the date on which it was exported;
(b) if the type and quantity correspond to the usual equipment of the temporary residence.
Exemptions from import duties shall be granted only to a declarant who:
(a) has a normal place of residence abroad for a continuous period of at least 12 months;
(b) is the owner of the apartment at the place of temporary residence or has irrevocably hired it for at least 2 years;
(c) declare that it does not lease or sell the apartment in the absence or absence of members of its household.
Exemption from import duties may be subject to the guarantee of a customs debt which could arise.
Household equipment shall be exempt from import duties provided that within two years of the date of acceptance of the declaration for release for free circulation of household equipment and that, if the household is equipped with its own value of more than CZK 50,000, within 10 years of the date of acceptance of the declaration for release for free circulation of household equipment, it will not be lent, stopped, leased or transferred for consideration or free of charge. The relief from import duties shall be maintained where the household equipment in question is used for the installation of a new flat, provided that the provisions of Article 21 (b) and (c) are complied with.
STUDIES 'NEEDS AND EQUIPMENT OF HOUSEHOLDS OR STUDENTS
(1) The study needs and equipment of the household belonging to pupils and students arriving for long-term residence in the country for the purpose of study and intended for their personal use during their studies are exempt from import duties.
(2) For the purposes of paragraph 1:
(a) a student or a student duly registered in an educational establishment in order to be able to attend the lectures organised throughout the course;
(b) subject and apparatus normally used by pupils and students in the course of studies;
(c) a long-term stay of the time needed to complete the study at the educational establishment.
The study needs and equipment of the household are also exempted from import duties repeatedly throughout the course of the study.
EQUIPMENT OF HOUSEHOLD IMPORTED IN CONNECTION WITH THE TERMINATION OF THE TEMPORARY STAFF IN THE FOREIGN
Under the conditions laid down in paragraphs 27 and 28, the use of household equipment imported by natural persons who have their habitual residence in the country who have temporarily stayed abroad for at least 6 consecutive months shall be exempt and used in connection with the pursuit of the profession, trade or studies.
The exemption applies only to household equipment which:
(a) was owned by the declarant and actually used abroad for private purposes for at least six months before the date on which he ended his temporary stay abroad;
(b) according to the type and quantity, corresponds to the usual equipment of the temporary flat.
The equipment of the household referred to in Paragraph 26 shall be exempt from import duties provided that it is imported into and released for free circulation at the same time, not later than 6 months after the date on which the declarant has ceased his temporary stay abroad.
ADDITIONAL VALUES
Shipments containing goods whose aggregate own value does not exceed CZK 1500 shall be exempt from import duties.
No relief from import duties
(a) alcohol and alcoholic beverages;
(b) tobacco and tobacco products.
GOODS BETWEEN PHYSICAL PERSONS
Under the conditions laid down in Sections 32 and 33, relief from import duties shall be granted to non-commercial goods contained in small consignments dispatched from abroad by a natural person to a natural person in the country.
(1) The relief from import duties shall be granted on condition that the consignment contains goods the aggregate value of which, including the products referred to in § 33, does not exceed CZK 6000.
(2) Where the aggregate own value of several types of goods contained in a consignment exceeds the amount referred to in paragraph 1, only goods which would have been admitted free of import duty should they have been imported separately shall be exempt from import duties.
The relief from import duties shall be granted only in respect of the following quantities of the goods referred to in Article 31 in each consignment of the following goods:
(a) tobacco and tobacco products
1.50 cigarettes,
2.25 cigarillos (cigars weighing not more than 3 grams each),
3.10 cigars,
4.50 grams of tobacco for smoking; or
5. a proportionate set of these products,
(b) alcoholic beverages
1. 1 litre of distillate or spirit drinks having an actual alcoholic strength by volume exceeding 22% vol or undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or more or an aperitif produced from wine or alcohol or tafia, sake or similar beverages of an alcoholic strength by volume not exceeding 22% vol or sparkling wine or liqueurs containing wine,
2.2 litres of wine.
COMMERCIAL PROPERTY IMPORTED IN THE TRANSFER OF THE ACTIVITIES OF THE UNDERTAKING FROM INTENDED TO THE TOWN
(1) Under the conditions laid down in § 35 to 40, the company's commercial assets are exempt from import duties, (2) which ceased its activities abroad, moved to the country to carry out the original business there.
(2) When the holding is transferred, its live and dead inventory and stocks shall also be exempt from import duties.
Exemption from import duties shall be granted to the commercial property of an undertaking which:
(a) has been shown to have been used for at least 12 months until the end of the business abroad;
(b) it is for the same purpose as it was intended abroad in the country;
(c) according to the quantity and nature of the undertaking concerned.
No exemption from import duties shall be granted for the commercial property of an undertaking transferred from abroad to the country for reasons of association or merger with a domestic undertaking.
No relief shall be granted:
(a) means of transport which do not serve production purposes;
(b) stocks of all species intended for human or animal consumption;
(c) fuel, fuel and stocks of raw materials and semi-finished products;
(d) a live inventory owned by traders.
Only the commercial property of the undertaking referred to in Paragraph 34 which was proposed for free circulation within 12 months of the date of termination of the activity abroad shall be exempt from import duties.
Commercial property shall be exempt from import duties provided that, within 12 months of the date of acceptance of the customs declaration for release for free circulation, it is not lent, stopped, leased or transferred for payment or free of charge.
The provisions of paragraphs 34 to 39 shall apply mutatis mutandis to the importation of property belonging to persons engaged in an independent profession (3) or to legal persons who do not pursue their activities for profit.
AGRICULTURAL PRODUCTS AND GOODS USED IN AGRICULTURAL PRODUCTION
(1) Under the conditions laid down in Sections 42 and 43, products of agricultural, husbandry, apiculture, horticultural and forestry origin coming from a holding situated abroad within 15 km of the national border and managed by farmers who have their normal place of residence or registered office within 15 km of the national border shall be exempt from import duties unless the international agreement provides otherwise.
(2) Where products of animal origin are imported, the provisions of paragraph 1 shall apply where they come from animals which have been bred or obtained within the territory of the country or have been released for free circulation.
Only unprocessed products or products which have undergone processing only normal after harvest or initial production and which correspond to the nature and size of the holding shall be exempt from import duties.
Only products imported by or on behalf of an agricultural producer shall be admitted free of import duties.
Contents
§ 1
ČÁST PRVÁ
HLAVA I
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
HLAVA II
§ 11
§ 12
§ 13
§ 14
HLAVA III
§ 15
§ 16
§ 17
§ 18
HLAVA IV
§ 19
§ 20
§ 21
§ 22
§ 23
HLAVA V
§ 24
§ 25
HLAVA VI
§ 26
§ 27
§ 28
HLAVA VII
§ 29
§ 30
HLAVA VIII
§ 31
§ 32
§ 33
HLAVA IX
§ 34
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
HLAVA X
§ 41
§ 42
§ 43
§ 44
§ 45
HLAVA XI
§ 46
§ 47
§ 48
HLAVA XII
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
HLAVA XIII
§ 59
HLAVA XIV
§ 60
§ 61
§ 62
HLAVA XV
§ 63
§ 64
HLAVA XVI
§ 65
HLAVA XVII
§ 66
HLAVA XVIII
§ 67
§ 68
§ 69
§ 70
§ 71
HLAVA XIX
§ 72
§ 73
§ 74
HLAVA XX
§ 75
§ 76
§ 77
§ 78
§ 79
§ 80
HLAVA XXI
§ 81
HLAVA XXII
§ 82
§ 83
§ 84
HLAVA XXIII
§ 85
HLAVA XXIV
§ 86
§ 87
§ 88
§ 89
§ 90
§ 91
HLAVA XXV
§ 92
§ 93
HLAVA XXVI
Díl 1
§ 94
Díl 2
§ 95
§ 96
§ 97
Díl 3
§ 98
§ 99
§ 100
§ 101
§ 102
Díl 4
§ 103
§ 104
§ 105
§ 106
HLAVA XXVII
§ 107
HLAVA XXVIII
§ 108
HLAVA XXIX
§ 109
HLAVA XXX
§ 110
HLAVA XXXI
§ 111
HLAVA XXXII
§ 112
§ 113
§ 114
HLAVA XXXIII
§ 115
HLAVA XXXIV
§ 116
HLAVA XXXV
§ 117
HLAVA XXXVI
§ 118
ČÁST DRUHÁ
HLAVA I
§ 119
§ 120
§ 121
§ 122
HLAVA II
§ 123
§ 124
§ 125
§ 126
§ 127
HLAVA III
§ 128
§ 129
§ 130
§ 131
§ 132
HLAVA IV
§ 133
§ 134
§ 135
§ 136
§ 137
§ 138
§ 139
HLAVA V
§ 140
§ 141
§ 142
§ 143
HLAVA VI
§ 144
HLAVA VII
§ 145
§ 146
§ 147
§ 148
HLAVA VIII
§ 149
HLAVA IX
§ 150
§ 151
§ 152
HLAVA X
§ 153
§ 154
§ 155
§ 156
HLAVA XI
§ 157
§ 158
§ 159
§ 160
§ 161
§ 162
§ 162a
§ 162b
§ 162c
§ 162d
§ 162e
HLAVA XII
§ 163
§ 164
§ 165
HLAVA XIII
§ 165a
§ 166
§ 167
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 136 / 1998 Coll., on exemption of goods from import duties |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.06.1998 |
|---|---|
| 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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