Act No. 17 / 2012 Coll.
Law on Customs Administration of the Czech Republic
Valid
Effective from 01.01.2013
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
HLAVA II
§ 2
§ 3
§ 4
§ 5
HLAVA III
§ 6
§ 7
§ 8
§ 9
§ 10
HLAVA IV
§ 11
§ 11a
§ 11b
§ 11c
§ 11d
§ 11e
HLAVA V
§ 11f
§ 11g
§ 11h
§ 11i
§ 11j
§ 11k
§ 11l
§ 11m
§ 11n
ČÁST DRUHÁ
§ 12
§ 13
§ 14
ČÁST TŘETÍ
HLAVA I
§ 15
§ 16
§ 17
HLAVA II
§ 18
§ 19
§ 20
HLAVA III
§ 21
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
HLAVA IV
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 35a
§ 35b
§ 35c
§ 35d
§ 35e
§ 36
§ 37
§ 37a
§ 37b
HLAVA V
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
HLAVA VI
§ 44
§ 44a
§ 45
§ 46
§ 47
§ 48
HLAVA VII
§ 49
HLAVA VIII
§ 50
§ 51
§ 52
ČÁST ČTVRTÁ
§ 53
§ 54
ČÁST PÁTÁ
HLAVA I
§ 56
§ 57
HLAVA II
§ 58
HLAVA III
§ 59
HLAVA IV
§ 60
§ 61
§ 62
ČÁST ŠESTÁ
HLAVA I
§ 63
§ 64
§ 65
HLAVA II
§ 66
HLAVA III
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
HLAVA IV
§ 72a
§ 73
HLAVA V
§ 73a
§ 73b
§ 73c
HLAVA VI
§ 74
ČÁST SEDMÁ
§ 81
§ 82
§ 83
ČÁST OSMÁ
§ 84
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17
THE LAW
of 8 December 2011
on the customs administration of the Czech Republic
Parliament has decided on this law of the Czech Republic:
CUSTOMS MANAGEMENT OF THE CZECH REPUBLIC
GENERAL PROVISIONS
Authorities of the Customs Administration of the Czech Republic
(1) The Customs Administration of the Czech Republic (hereinafter referred to as the Customs Administration) is a system of administrative authorities and an armed security corps. The basic task of customs administration is to protect the economic interests of the Czech Republic and the market in particular in relation to the supervision of goods and their movement.
(2) The Directorate-General for Customs and Customs, which is the administrative and organisational bodies of the State, shall be established as customs authorities.
(3) The Directorate-General for Customs is subordinate to the Ministry of Finance (hereinafter referred to as the Ministry). Customs offices shall be subordinate to the Directorate-General for Customs.
(4) The Directorate-General for Customs is an entity. The customs authorities are not accounting units and, for the purposes of the management of State property, accounting and labour relations, they are the internal organisational units of the Directorate-General for Customs.
(5) Revenue and expenditure of the Directorate-General for Customs are part of the budget chapter of the Ministry.
GENERAL DIRECTORATE-GENERAL
Territorial scope and location
(1) The Directorate-General for Customs is responsible for the entire territory of the Czech Republic.
(2) The seat of the Directorate-General for Customs is the capital of Prague.
Director-General
(1) The Directorate-General for Customs shall be managed by the Director-General. The Director-General shall be represented by a Deputy Director-General.
(2) The Minister for Finance (hereinafter referred to as "the Minister") appoints and denies:
(a) the Director-General;
(b) Head of the Internal Audit Service of the Directorate-General for Customs.
(3) Only the customs officer may be the Director-General and his representative.
(4) The Director-General shall approve the rules of organisation of the customs administration.
Scope
(1) Directorate-General for Customs
(a) exercise the authority of the administrative authority closest to the superior customs office;
(b) transfer the duties in accordance with the directly applicable European Union1);
(c) specify in which matters within the scope of customs authorities are of national or international importance;
(d) is a customs authority which has the status of a police authority in matters defined by the Code of Criminal Procedure (hereinafter referred to as the "authorised customs authority");
(e) perform the function of a central analytical unit for risk analysis.
(2) The Directorate-General for Customs takes part in
(a) preparing draft legislation;
(b) ensuring analytical and conceptual tasks;
(c) the provision of tasks related to the negotiation of international agreements, the development of interstate relations and international cooperation as well as the tasks arising for the Czech Republic from international agreements and membership of international organisations.
(3) Directorate-General for Customs in the field of international cooperation
(a) perform the functions of:
1. national coordination units for mutual assistance and cooperation with authorities of other States and international organisations in their fields of competence,
2. the central liaison body responsible for cooperation under the provisions directly applicable to consumer tax cooperation (2),
3. the Central Office for the Exchange of Information between Member States of the European Union ("the Member State") and between Member States and the European Commission in a single authorisation or integrated authorisation procedure,
4. the body responsible for service of documents or notification of decisions of the customs authorities of other States under an international agreement which forms part of the legal order (hereinafter referred to as the "international agreement"),
5. the central liaison body, the partial liaison body or the liaison department in the recovery of certain financial claims, under the authority of the Ministry;
6. the contact authority in carrying out international tax management cooperation, under the authority of the Ministry,
(b) supervise:
1. persons in respect of whom there are reasonable grounds for suspecting that they have infringed the legislation of the State which is the other Contracting Party to the international agreement (hereinafter referred to as "the other Contracting Party"),
2. means of transport and containers where there are reasonable grounds for suspecting that they have been, are or may be used in breach of the legislation of the other Contracting Party;
3. the movement of goods known to cause material infringements of the laws of the other Contracting Party;
4. the place known to be associated with the infringement of the legislation of the other Contracting Party,
(c) take the necessary measures, in agreement with the customs authorities of other States, to allow, with the knowledge and control of the customs authorities, illegal or suspected supplies containing dangerous substances and goods to arrive at their destination in undisturbed form or in full or in part confused.
(4) Directorate-General for Customs and Statistics
(a) is the administrator of the central information system of customs authorities;
(b) keep a central register of the goods checked and other records and registers necessary for the exercise of the customs authorities' competence;
(c) ensure the collection and processing of information on:
1. goods placed under a customs procedure;
2. intra-European Union trade which, for the purposes of this Act, means trade in goods between the Czech Republic and another Member State of the European Union (hereinafter referred to as "another Member State") under the conditions laid down directly by the European Union3,
3. selected products for which excise duty has become chargeable.
(5) Directorate-General for Customs
(a) provide for the needs of the customs authorities, of the Financial Administration of the Czech Republic (hereinafter referred to as the "Financial Administration") and of the Ministry of Laboratory Examination and Analysis of Goods Samples, its criminalistic technical examination, criminalistic analyses and analyses;
(b) hold, store and use for the purposes of teaching, training, testing and expert activities or other activities in the exercise of their responsibilities.
1. selected products,
2. substances and goods subject to regulation under other legislation, in particular weapons, ammunition, explosives, explosive articles, narcotic drugs and psychotropic substances, drug precursors, poisons, counterfeit money, valuables and securities ("dangerous substances and goods"),
3. intellectual property infringing goods;
4. gambling matters,
(c) in the context of cooperation with public authorities, in particular, it shall ensure, technically, the use of intelligence and security equipment or the monitoring of persons and goods, provided that the competent public authority demonstrates that the use is authorised under another legislation;
(d) cooperate with the armed forces and security forces in the performance of its tasks.
Internal activities
The Directorate-General for Customs shall investigate, through a special inspection unit, the suspected infringement of customs or civil servants' obligations arising from employment or employment.
CUSTOMS OFFICE
Territorial scope and location
(1) The customs authorities are:
(a) Customs office in Prague, located in Prague, exercising jurisdiction in the administrative district of the capital of Prague,
b) Customs office for the Central Bohemian Region, based in Prague, exercising jurisdiction in the administrative district of the Central Bohemian Region,
(c) Customs office in Pilsen, established in Pilsen, exercising jurisdiction in the administrative district of the South Bohemia Region, the Karlovy Vary Region and the Pilsen Region,
(d) Customs office in Liberec, having jurisdiction in the administrative district of the Králové Hradec Region, the Liberec Region, the Pardubice Region and the Ústí Region,
(e) Customs office in Brno, situated in Brno, exercising jurisdiction in the administrative district of South Moravian Region and Vysočina Region,
f) Customs office in Ostrava, based in Ostrava, exercising jurisdiction in the administrative district of the Moravian-Silesian Region, Olomouc Region and Zlín Region.
(2) The customs office shall exercise its chosen powers throughout the territory of the Czech Republic.
(3) Where the territory of the administrative districts of the regions is changed, the territorial scope of the customs offices shall also be changed from the first day of the calendar year following the date on which the law amending the boundaries of the administrative districts of the regions became effective, unless the first day of the calendar year becomes effective.
Director
The customs office shall be managed by the Director, who may only be a customs officer. The Director shall be represented by a Deputy Director, who may only be a customs officer.
Scope
(1) The customs office shall:
(a) the scope, if any other legislation or regulation directly applicable by the European Union, to be implemented by the customs authorities;
(b) customs administration,
(c) the administration of taxes and other cash transactions, where other legislation so provides.
(2) The customs office is the general tax administration responsible for the administration of the payment of cash transactions in the context of the split administration, which is the revenue of the public budget under the tax rules.
(3) The customs office is involved in the provision of tasks related to the development of inter-state contacts and international cooperation, as well as tasks arising for the Czech Republic from international treaties and membership of international organisations.
(4) Customs office in the field of international cooperation
(a) carry out supervision of:
1. persons in respect of whom there are reasonable grounds for suspecting that they have infringed the legislation of the other Contracting Party,
2. means of transport and containers where there are reasonable grounds for suspecting that they have been, are or may be used in breach of the legislation of the other Contracting Party;
3. the movement of goods known to cause material infringements of the laws of the other Contracting Party;
4. the place known to be associated with the infringement of the legislation of the other Contracting Party,
(b) take the necessary measures, in agreement with the customs authorities of other States, to enable, in the knowledge and control of the customs authorities, illegal or suspected deliveries containing dangerous substances and goods to arrive at their destination in an intact form or in full or in part confused;
(c) acting under the authority of the Ministry as a sub-liaison body or liaison department in the recovery of certain financial claims;
(d) acting under the authority of the Ministry as a liaison body in the conduct of international tax management cooperation.
(5) In particular, the customs office, in cooperation with public authorities, carries out an assistance activity which, for the purposes of this Act, means aid granted by the customs office to another customs authority or financial authority, the Ministry or the Office for the Representation of the State in matters of property at their request and to the extent necessary for the exercise of their duties, in the form of:
(a) provision of information and supporting documents;
(b) demonstration of persons for driving under other legislation, with the exception of soldiers in active duty and members of the Security Corps;
(c) ensuring the protection of persons and property;
(d) ensuring compliance with public policy in the rooms or premises intended for use by these authorities;
(e) accompanying the transfer of the person detained or the items secured by the law enforcement authority.
(6) Customs office
(a) determine the customs space of the customs office and guide the movement of persons and means of transport within that space;
(b) keep records of the goods checked and keep additional records and registers;
(c) hold, store and use for teaching, training, testing and expert activities or other activities in the exercise of their duties
1. selected products,
2. dangerous substances and goods,
3. intellectual property infringing goods;
(d) issue:
1. the certificate of competence of means of transport, with the exception of railway vehicles, for the carriage of goods under customs clearance and shall verify that competence even after the issue of the certificate;
2. the certificate of competence of containers for the carriage of goods under customs clearance and verifies this competence even after the issue of the certificate;
(e) search for goods unlawfully imported or exported or withdrawn from customs supervision and identify persons who:
1. the goods were removed from customs supervision;
2. have participated in such withdrawal; or
3. the goods were held or acquired,
(f) ensure the collection and processing of information into the central information system of customs authorities.
(7) For the purposes of this Act, the scope chosen shall mean the implementation of:
(a) search activities in tax management, customs administration, verification of obligations relating to payment of time charges and electronic tolls under the law governing infrastructure or verification of compliance with obligations relating to the collection, processing and provision of data for statistical purposes under the Customs Act;
(b) a procedure to eliminate doubts, tax control or other control procedures in the management of taxes, customs administration, verification of obligations relating to payment of time charges and electronic tolls under the law governing infrastructure or to verify compliance with obligations relating to the collection, processing and provision of data for statistical purposes under the Customs Act;
(c) the recovery of cash transactions administered by the customs office, including the administration of the payment of cash transactions in the framework of a split administration for which it has transferred jurisdiction in connection with such recovery;
(d) service of documents.
Substantial jurisdiction of selected customs offices
(1) Customs office in Ostrava
(a) issue, upon request, a decision relating to binding information in accordance with the provisions of the directly applicable regulation of the European Union and revoke or declare null and void those decisions;
(b) decide on the authorisation to access the TIR system.
(2) Customs office in Brno
(a) declares part of the territory of the Czech Republic a free zone,
(b) is in the proceedings for authorisation of a project concerning land or construction in a free zone by the competent authority responsible for giving observations;
(c) decide to grant authorization to be a guarantor and issue customs documents for a particular customs procedure or type of transport of goods under an international contract.
(3) Customs office in Pilsen
(a) issue, suspend, amend or revoke:
1. authorisation of authorised economic operator under the directly applicable European Union6),
2. an approved operator's certificate according to the directly applicable European Union Regulation (7);
(b) check that the conditions to be fulfilled by the authorised economic operator or approved operator continue after the authorisation or certificate has been issued;
(c) decide on the authorisation to waive the security and on the suspension, amendment or revocation of the authorisation;
(d) decide on the authorisation of the guarantor, the authorisation of the user of the comprehensive guarantee and the authorisation of the user of the comprehensive guarantee with a reduced amount of the guarantee, and on the suspension, modification or revocation of that authorisation.
(4) The office of customs office in Prague decides to authorise the guarantor to provide an individual guarantee using a guarantee document.
(5) By decree, the Ministry sets a minimum threshold for the number and volume of import operations sufficient to issue an approved operator's certificate under the directly applicable European Union9).
Specific provisions on local jurisdiction
(1) If it is not possible to determine the local jurisdiction of the customs office under another law, the customs office in Pilsen is responsible locally.
(2) In order to carry out operations under another legislation in the manufacture, preparation, storage or registration of alcohol, the competent customs office in whose territory the alcohol is produced, modified or stored shall be the competent customs office.
(3) The control procedure, which is the exercise of the selected competence, shall be carried out by the customs office which first initiated it.
(4) Proceedings or other procedure for the recovery of cash carried out by the customs office, including the administration of the payment of cash carried out in the context of a split administration for which it has transferred jurisdiction in connection with such enforcement, shall be carried out by the customs office which first initiated it, unless otherwise assessed by the customs authorities.
SPECIFIC PROVISIONS ON THE MANAGEMENT
Specific provisions on access to the file in tax administration
(1) The right of a tax authority to inspect the file may be exercised either at the seat of the competent customs authority or at its place of work, depending on where the file or part thereof is located.
(2) The competent customs authority shall, upon request, immediately inform the tax authority where its file or part thereof is located.
(3) The competent customs authority shall take into account, in particular, the availability of the file for the tax entity and the economy of the tax administration when placing the file or part thereof.
(4) The tax body shall have the right to know the content of the document entered on the file in connection with the exercise of the chosen competence, if it is not part of the search part of the file, also at the customs office responsible for the decision in the case in which the procedure to which the chosen competence relates, if applicable.
(a) submissions made electronically;
(b) official record,
(c) the Protocol;
(d) the tax control report;
(e) the Decision,
(f) other documents, provided that they have been served electronically by the customs office.
Specific provisions on the provision of information
The authorised customs authority may, for the purposes of criminal proceedings or for the purposes of the opening of criminal proceedings, require the tax administrator to provide information obtained in the course of tax administration where this is necessary for the performance of a specific task in the field of crime-fighting where customs authorities are law enforcement authorities. The provision of information under this provision is not a breach of the obligation of secrecy under the tax rules.
Special provisions on power of attorney in the exercise of the chosen powers
The full power relating to the chosen competence, with the exception of the chosen competence in the administration of customs duties, applied to the customs office responsible for the decision in respect of the case in respect of which the selected competence relates, shall be effective against another customs office which exercises that choice.
Specific provisions on tax information boxes
(1) The provisions of the tax rules governing the tax information box shall apply to the full scope of the customs authorities.
(2) Access to the tax information box established by the customs authority is also possible through the Single User Management and Digital Signature System pursuant to the directly applicable European Union14), where that customs authority has published the fact that it is technically equipped to use that access in a way that allows remote access.
Specific provisions on the notification of an offence
(1) Where the customs authority finds, at the time of stopping the person or means of transport, that there is a reasonable suspicion that an infringement has been committed which is not the responsibility of the customs authority, it shall notify the competent administrative authority of such facts, including data on the person and the means of transport.
(2) The customs authority shall carry out the necessary investigations to identify the person suspected of committing the offence and to provide the evidence necessary for further evidence before the administrative authority; it is entitled to require clarification.
(3) The customs authority shall record the facts established in accordance with paragraphs 1 and 2.
(4) The notification referred to in paragraph 1 shall be made by the customs office no later than 30 days after the date on which it becomes aware of the offence. The notification referred to in paragraph 1 shall not constitute a breach of the obligation of secrecy under the tax rules.
Specific provisions on control purchases
(1) Control purchase is authorised by the customs authority to verify compliance with the obligations laid down by law
(a) excise duties;
(b) mandatory marking of alcohol;
(c) fuel;
(d) tax on natural gas and certain other gases, fixed fuel tax and electricity tax;
(e) gambling,
(f) the competence of the authorities of the Customs Administration of the Czech Republic with regard to the enforcement of intellectual property rights.
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
HLAVA II
§ 2
§ 3
§ 4
§ 5
HLAVA III
§ 6
§ 7
§ 8
§ 9
§ 10
HLAVA IV
§ 11
§ 11a
§ 11b
§ 11c
§ 11d
§ 11e
HLAVA V
§ 11f
§ 11g
§ 11h
§ 11i
§ 11j
§ 11k
§ 11l
§ 11m
§ 11n
ČÁST DRUHÁ
§ 12
§ 13
§ 14
ČÁST TŘETÍ
HLAVA I
§ 15
§ 16
§ 17
HLAVA II
§ 18
§ 19
§ 20
HLAVA III
§ 21
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
HLAVA IV
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 35a
§ 35b
§ 35c
§ 35d
§ 35e
§ 36
§ 37
§ 37a
§ 37b
HLAVA V
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
HLAVA VI
§ 44
§ 44a
§ 45
§ 46
§ 47
§ 48
HLAVA VII
§ 49
HLAVA VIII
§ 50
§ 51
§ 52
ČÁST ČTVRTÁ
§ 53
§ 54
ČÁST PÁTÁ
HLAVA I
§ 56
§ 57
HLAVA II
§ 58
HLAVA III
§ 59
HLAVA IV
§ 60
§ 61
§ 62
ČÁST ŠESTÁ
HLAVA I
§ 63
§ 64
§ 65
HLAVA II
§ 66
HLAVA III
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
HLAVA IV
§ 72a
§ 73
HLAVA V
§ 73a
§ 73b
§ 73c
HLAVA VI
§ 74
ČÁST SEDMÁ
§ 81
§ 82
§ 83
ČÁST OSMÁ
§ 84
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Regulation Information
| Citation | Act No. 17 / 2012 Coll., on Customs Administration of the Czech Republic |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.01.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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