Government Decree No. 15 / 1951 Coll.
Regulation amending the Implementing Regulation to the Customs Act
Valid
Effective from 06.03.1951
15.
Government Regulation
of 6 February 1951
amending the implementing regulation to the Customs Act.
The Government of the Czechoslovak Republic orders pursuant to Customs Act No. 114 / 1927 Coll.:
Paragraph 219 of Decree No. 168 / 1927 Coll., implementing the Customs Act, as amended by Decree No. 105 / 1949 Coll., is amended and read as follows:
Taxes and levies levied on goods.
(K § 108 c. z.)
(1) A substitute levy on sugar or a substitute levy on alcohol shall be levied on the goods referred to in paragraph 2 (lists A and B) which have been produced from beet (sucrose) sugar or ethyl alcohol or contain sugar or alcohol as an additive.
(2) Where a Party does not expressly request goods to be charged a replacement levy according to their actual content or the quantity of sugar or alcohol actually used, the fixed replacement levy, the rate of which shall be determined by multiplying the rate of the general duty on beet sugar (per 100 kg) or the general duty on alcohol (per 1 litre of alcohol) by the coefficient shown in the following lists:
A. Compensation for the general tax on sugar.
| Saz. čís. | Druh zboží | Součinitel pro výpočet stálé náhradní dávky | Vyměřovací základna | Tára pro vnitřní obaly |
|---|---|---|---|---|
| ex 2, ex 131 a ex 132 | Kávové náhražky a kávové konservy, s přísadou cukru | 0,60 | 100 kg | pro kartonové obaly 7 %, pro plechové krabice 10 % |
| ex 80 | Umělý med | 0,80 | 100 kg | pro plechové krabice 10 % |
| ex 108 | Lihoviny s přísadou cukru (likéry, punče atd.) mimo likérové krémy | 0,30 | } 100 litrů | |
| Likérové krémy | 0,50 | |||
| ex 126 | Kakaový prášek s cukrem | 0,60 | 100 kg | pro bedničky 15 %, pro plechové krabice 14 %, pro kartonové obaly 10 % |
B. Compensation for the general levy on alcohol.
| Saz. čís. | Druh zboží | Součinitel pro výpočet stálé náhradní dávky | Vyměřovací základna | Tára pro obaly |
|---|---|---|---|---|
| ex 109 | Vína s přísadou alkoholu, mají-li více než 15, nejvýše však 22,5 % objemových alkoholu | 7.50 | 100 kg nebo 100 litrů | pro sudy 13 % |
| nebo | ||||
| 1.- | za každý hektolitrový stupeň (litr) alkoholu nad 15 % objemových alkoholu ve víně | |||
| ex 630*) | Lékárnické zboží obsahující alkohol | 96.- | } 100 litrů | |
| 632 | Alkoholické aromatické tresti | 90.- | ||
| ex 633 | Voňavky a kosmetické prostředky, obsahující alkohol | 90.- | ||
| *) Z lékárnického zboží obsahujícího alkohol může se vyměřiti náhradní dávka za všeobecnou daň z lihu podle skutečného obsahu alkoholu udaného stranou, je-li zásilka doprovázena osvědčením vývozce o obsahu alkoholu nebo je-li obsah alkoholu jinak doložen a není-li pochybností o správnosti údajů. | ||||
(3) In agreement with the relevant ministries, the Ministry of Finance may amend these lists by a decree published in the Collection of Laws.
(4) Where the fixed replacement levy is measured by weight, the weight underlying the calculation of the import duty shall be taken as the basis of the measurement. The following exceptions shall apply from this principle:
(a) where the goods are imported in packages which are stuffed with the goods, they shall be deducted from the loaded weight of the tara laid down in the upper lists and the replacement levy shall be calculated only from the rest;
(b) where the goods are imported in packages for which there is no reduction in the list, the party may propose that the net weight of the goods be established and that the replacement levy be calculated accordingly;
(c) However, paper, stadiol and immediate packaging shall be counted against the weight of the goods when calculating the replacement levy.
(5) If the replacement dose is measured according to the volume of liquids (content of containers), this volume shall be determined in the manner shown in the Customs Tariff Explanatory Notes (number 108) for determining the volume of liquids to measure the general alcohol tax.
(6) Where a Party expressly requests goods to be measured according to their actual content or quantity of sugar or alcohol actually used, the customs authority shall take a sample of each type of goods at least 200 g, ensure their identity with the imported goods and send it to the research institute designated by the Ministry of Finance for analysis. The Party shall not affect either the choice of the sample or the way in which it is to be taken, nor shall it be entitled to modify any goods before taking the sample or to apply for such an adjustment. Transport and sample analysis expenses shall be borne by the Party. The refund for the general duty on sugar or alcohol shall be calculated at the rate of the general duty on beet sugar or the rate of the general duty on alcohol applicable at the time of the customs procedure.
(7) If a Party proposes that the replacement levy be measured in the manner referred to in the preceding paragraph and requests that the goods be stuffed before the analysis is carried out and released for free circulation immediately, the current replacement levy referred to in paragraph 2 shall be charged, subject to any additional adjustment. As soon as the customs authorities have received the findings of the analysis, they shall adjust the levy provisionally assessed and collected and return any excess payment after the deduction of the costs or charge a supplement with the costs. ';
This Regulation shall enter into force on the day of its publication; to be carried out by the Minister for Finance.
Zaporocký v. r.
Cable v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Government Decree No. 15 / 1951 Coll., amending the Implementing Regulation on Customs Act |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.03.1951 |
|---|---|
| Effective from | 06.03.1951 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0