Act No. 185 / 2004 Coll.
Law on Customs Administration of the Czech Republic
Valid
Law
Effective from 01.05.2004
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185
THE LAW
of 1 April 2004
on the customs administration of the Czech Republic
Parliament has decided on this law of the Czech Republic:
Customs administration of the Czech Republic
(1) A Directorate-General for Customs, established in Prague, is hereby established as an Administrative Office for Customs with national territorial competence; is subordinate to the Ministry of Finance.
(2) Other customs administrations are customs directorates and customs offices.
(3) The territorial scope of the customs directorates established under existing legislation is defined in Annex 1.
(4) The territorial scope of customs offices established under existing legislation is set out in Annex 2.
(5) New customs offices whose names and territorial scope are listed in Annex 3 are hereby established.
(6) The customs offices established under the existing legislation listed in Annex 4 are hereby repealed.
(7) The General Directorate of Customs, Customs and Customs Offices are the Customs Administration of the Czech Republic (hereinafter referred to as the "Customs Administration") as a system of customs authorities. Customs is a security corps. The Director-General of the Directorate-General for Customs established pursuant to Paragraph 3 (1) (hereinafter referred to as the Director-General) shall be the head of the customs administration.
(8) The Director-General is entitled to act in the customs administration on behalf of the State in all matters of property and employment; However, for certain legal acts, it may entrust the persons referred to in paragraph 9 to act on behalf of the State in writing. The Director-General shall approve the rules of organisation of the customs administration, which shall also establish branches of customs offices to ensure the performance of certain activities referred to in Article 5 (3) and (4).
(9) Customs duties shall be performed by customs officers who are natural persons serving in the customs administration under the law governing the service of members of the Security Corps. 1) In addition, the tasks of the customs administration shall be performed by civil servants who, for customs purposes, are natural persons serving in the customs administration under the Staff Act, 2) or in employment. Customs officers who direct the service of other customs officers, directors3) and heads of staff4) may, on behalf of the State, act in law and employment only on the basis of a written mandate of the Director-General.
Definition of basic terms
For the purposes of this Act:
(a) by the customs authorities in accordance with this Act and with the specific legislation, (5) including the task of managing taxes and duties (hereinafter referred to as "taxes") under special legislation6) and in the management of customs duties;
(b) the control activities carried out by the customs authority in the field of control for the purposes of another customs authority or for the purposes of a public authority, where specific legislation so provides, 7)
(c) assistance by the customs office to another customs authority or the territorial financial authority, the Ministry of Finance and the Office for the Representation of the State in matters of property on the basis of their request and to the extent necessary for the performance of their tasks, in the form of information and supporting documents, presentation of persons to proceedings under specific legislation, (8) with the exception of soldiers in active service and members of armed forces, ensuring the protection of persons and property and ensuring that public order is respected in the rooms or premises intended for use by those authorities;
(d) the payment of cash payments for the collection and recovery of cash transactions which have been incurred without the issue of an administrative act by law or which have been imposed by other administrative authorities in accordance with the administrative procedure and which are the income of the State budget, the State funds or the budgets of the local authorities;
(e) an analysis of the risks of the systematic use of the information available in order to determine whether, and with what consequences customs legislation, which means laws and other legislation, including those of the European Communities, which provides for the competence of the customs authorities (hereinafter referred to as "customs legislation,"),
(f) intra-Community trade The Community trade in goods between the Czech Republic and another Member State of the European Union (hereinafter referred to as "the Member State") under the conditions laid down in special legislation9,
(g) by a law enforcement authority, a police, customs or other authority of a Member State which is entitled to prevent, detect and investigate crime, or Europol and Eurojust,
(h) operationally seeking activities of a law enforcement authority, prior to the initiation of a criminal prosecution in which the law enforcement authority is entitled to collect, process and analyse information on criminal offences or criminal activities in order to determine whether or not specific offences have been committed;
(i) operational information shall be used in the framework of operational search activities;
(j) a customs information system common to the European Union's automated information system for customs purposes, enabling the more rapid disclosure of data which strengthens the effectiveness of the cooperation and control procedures of the customs authorities of the Member States in preventing and investigating and prosecuting serious infringements of the legislation;
(k) the identification databases of the customs files of the specific database within the customs information system, enabling the authorities of the Member States responsible for the customs investigation, where they initiate or conduct investigations of certain persons, as well as of Europol and Eurojust, to ascertain which competent authorities of the other Member States are conducting or have investigated certain persons;
(l) a serious infringement of the legislation which may be punishable by a custodial sentence or a protective measure involving deprivation of liberty of at least 1 year or a financial penalty of at least EUR 15 000;
(m) by an investigation file, an administrative or criminal file kept by the competent authority in connection with a suspicion or detection of a serious infringement.
Organisation and competence of customs authorities
Directorate-General for Customs
(1) The Head of the Directorate-General for Customs shall be the Director-General, who may only be a customs officer. The Director-General shall be appointed, managed and removed by the Minister of Finance (hereinafter referred to as "the Minister '). The Director-General shall be represented by a Deputy Director-General. The Deputy Director-General may only be a customs officer. The Deputy Director-General shall appoint the Director-General for this post and shall remove the Minister from it on a proposal from the Director-General.
(2) The Directorate-General for Customs is an entity. 10) Revenue and expenditure of the Directorate-General for Customs are contained in the budget of the chapter of the Ministry of Finance. 11)
(3) The Directorate-General of Customs is the authorised customs authority which, in matters defined by the law governing criminal proceedings (12), acts as a police authority (hereinafter referred to as the "authorised customs authority"), in cases of national or international importance.
(4) Directorate-General for Customs
(a) participate in the preparation of draft customs legislation;
(b) manage the Customs Directorate;
(c) the customs authorities in the field of supervision and control, 13) customs evaluation, security of customs and tax debt, customs policy, tariff classification and integrated tariff, administration of customs duties and taxes, search for goods escaped or withdrawn from customs supervision, administrative punishment, follow-up checks, risk analysis, international cooperation, intra-Community trade, security of control or assistance activities and payment of cash transactions;
(d) decide which customs matters are of national or international importance;
(e) decide to establish a free zone or free warehouse;
(f) ensure the collection and processing of data on goods to which a customs-approved treatment or use has been assigned, (14) on selected products for which excise duty has been incurred and on intra-Community trade;
(g) keep a central register of controlled goods, 15) unless otherwise provided for in a specific legislation, 16) keep further records and statistics necessary for the performance of the customs administration's tasks, including the records and statistics necessary to ensure transfers of duties and taxes, and manage other information systems necessary for the performance of its tasks;
h) be responsible for the proper functioning of the Customs Information System in the Czech Republic and take the necessary measures to ensure compliance with the relevant legislation when it is used and to maintain its security;
(i) entering the data into the Customs Information System, having direct access to the data contained therein, having access to, copies of the data, and amending, supplementing, correcting or deleting the data entered into the Customs Information System;
(j) perform the function of a central analytical unit for risk analysis;
(k) hold, store and use dangerous substances and things for teaching, training, testing and expert activities, unless otherwise provided for in specific legislation. 17) Dangerous substances and goods are, in particular, explosives, explosive articles, narcotic drugs and psychotropic substances, precursors and excipients, poisons, counterfeit money, stamps and securities ("dangerous substances and goods"),
(l) ensure laboratory examination and analysis of samples of goods for customs and fiscal purposes;
(m) service documents and notify decisions of the customs authorities of other States, provided that the international treaty, which forms part of the legal order (hereinafter referred to as the "international treaty"), cooperates with the customs authorities of other States and with international organisations in the field of customs and other matters,
(n) provide special customs training for the needs of customs authorities;
o) creates conditions for the provision of occupational medical services for customs officers and civil servants in the customs administration.
(5) Furthermore, the Directorate-General for Customs
(a) decide to grant an authorisation to be a guarantor and issue customs and guarantee documents under an international contract, 18)
(b) decide on the individual security of the customs debt by guarantee using the guarantee document;
(c) administer taxes to the extent and in the manner laid down by the legislation governing tax administration, 19)
(d) administer customs duties to the extent and in the manner laid down by the legislation governing the administration of taxes, 19) except as otherwise provided in the specific legislature20) and transfer duties under the legislation of the European Communities;
(e) review pursuant to specific legislation21) decisions issued by the customs directorates;
(f) perform the functions of the central office ensuring the exchange of information between the Member States and between the Member States and the Commission of the European Communities in a single authorisation or integrated authority21a),
(g) carry out other tasks provided for in specific legislation.
(6) In cases of national or international importance, the Directorate-General for Customs
(a) manage customs offices;
(b) carry out the functions of the national coordination unit for mutual assistance and cooperation with national authorities of other States and international organisations in customs matters;
(c) in the context of the performance of international treaties, supervise persons for whom there are serious reasons to believe that they have infringed the customs legislation of the other Contracting Party, and for means of transport and containers for which there are serious reasons to believe that they have been, are or may be used in breach of the customs legislation of the other Contracting Party, supervise the movement of goods known to cause a significant infringement of the customs legislation of the other Contracting Party, and the place where it is known to be linked to the infringement of the customs legislation of the other Contracting Party;
(d) take the necessary measures, in agreement with the customs authorities of other States, to allow, with the knowledge and control of the customs authorities, the illegal or suspected supply of goods, such as narcotic or psychotropic substances, precursors, auxiliary substances or substances replacing them, to reach their destination in an intact form or in full or in part confused, and to carry out other tasks resulting from international cooperation and customs assistance agreements with the customs authorities of the Contracting States and international organisations and other international agreements;
(e) search for goods which have been leaked or withdrawn from customs supervision and identify the persons who have withdrawn or have participated in, or acquired those goods;
(f) where the cases of illegal import or export of goods are concerned, they shall carry out acts which, under this law or special legislation, belong to the Customs Directorate or customs offices;
(g) carry out criminalistic-technical examinations, criminalistic analyses and analyses for the purposes of customs administration;
(h) collect, process and provide persons authorised under specific legislation23) the information necessary to prevent, detect and prosecute infringements of customs legislation and take further necessary measures.
(7) The decision taken by the Directorate-General for Customs in administrative proceedings is reviewed by the Ministry of Finance in accordance with specific legislation21).
Customs Directorate
(1) The Customs Directorate shall be managed by the Director of the Customs Directorate, which may only be a customs officer. The Director of the Customs Directorate shall be appointed, managed and removed from the post by the Director-General. The Director of the Customs Directorate shall be represented by the Deputy Director of the Customs Directorate. The Deputy Director of the Customs Directorate may only be a customs officer. The Deputy Director of the Customs Directorate shall appoint and remove the Director-General from this post.
(2) The Customs Directorate has the status of an internal organisational unit of the Directorate-General for Customs in respect of the management of funds and other assets of the State.
(3) The Customs Directorate is authorised by the customs authority in cases not of national or international importance.
(4) Customs Directorate
(a) they are managed by the customs authorities in their territorial area, except where they are managed by the Directorate-General for Customs;
(b) for reasons of speed, economy and efficiency of the administrative procedure, the customs office in its territorial area other than its territorial area may entrust or carry out such acts itself;
(c) for reasons of economy and speed, it may decide that the customs office shall carry out or carry out the tasks referred to in Articles 5 (3) (a) and 5 (4) (e), (i), (j), (k), (l) and (o) outside the designated territorial scope;
(d) coordinate the implementation of control and assistance activities the performance of which falls within the substantive competence of the customs authorities in its territorial area;
(e) ensure, within its territorial scope, laboratory examination and analysis of samples of goods for customs and fiscal purposes;
(f) keep records and statistics and manage other information systems necessary for the performance of its tasks;
(g) cooperate with the customs authorities of other States in the field of customs.
(5) Furthermore,
(a) issue binding information on origin upon request (24) and delete such binding information if it has been issued on the basis of inaccurate, incomplete or false data;
(b) deliver opinions on persons who intend to carry out international carriage of goods on the basis of a TIR carnet and decide on the exclusion of persons from this system, if provided for by an international treaty;
(c) decide on the authorisation to be a guarantor for the purpose of securing customs and tax debt by comprehensive guarantee, the granting of authorisation not to provide customs and tax debt under transit arrangements, and the withdrawal and extension of the validity of such authorisations;
(d) carry out a follow-up check on the release of goods (25) and risk analyses for the needs of its customs offices and offices in its territorial district;
(e) decide on the basis of an application for authorisation to certify the origin of the goods on an invoice or other commercial document;
(f) administer the duties to the extent and in the manner provided for by the legislation governing tax administration, 19) except as otherwise provided in the specific legislature20);
(g) administer taxes to the extent and in the manner laid down by the legislation governing tax administration, 19)
(h) checks the catch certificate and decides on its verification on the import or re-export of marine fisheries products (46);
(i) review, in accordance with specific legislation21) decisions given by the customs authorities in their territorial area.
(6) Furthermore,
(a) search for goods which have been escaped or withdrawn from customs supervision and identify the persons who have withdrawn or have participated in or acquired the goods;
(b) in accordance with the instructions of the national coordination unit, the tasks arising from international cooperation and mutual assistance agreements in customs matters with the customs authorities of the Contracting States and international organisations and from other international agreements, in particular in agreement with the customs authorities of other States, shall be carried out by taking the necessary measures to enable, with the knowledge and control of the customs authorities, the illegal or suspected supply of goods, such as narcotic or psychotropic substances, precursors, ancillary substances or substances replacing them, to arrive at the place of destination in an intact form or in part or completely confused;
(c) collect, process and provide persons authorised under special legislation23) the information necessary to prevent, detect and prosecute infringements of customs legislation and take further necessary measures;
(d) under the instructions of the National Coordination Unit (National Coordination Unit), supervise persons for whom there are serious reasons for believing that they have infringed the customs legislation of the other Contracting Party, and for means of transport and containers for which there are serious reasons for believing that they have been, are or may be used in breach of the customs legislation of the other Contracting Party, supervise the movement of goods known to cause a significant breach of the customs legislation of the other Contracting Party, and the place where it is known to be associated with the infringement of the customs legislation of the other Contracting Party;
(e) carry out criminalistic technical examinations, criminal analyses and analyses for the needs of customs authorities;
(f) hold, store and use dangerous substances and goods for teaching, training, testing and expert activities, unless otherwise provided for in specific legislation, 17)
(g) carry out other tasks provided for in specific legislation.
(7) The Prague Customs Directorate issues binding tariff information upon request and repeals such binding information when it has been issued on the basis of false, inaccurate or incomplete data.
(8) Customs Directorate České Budějovice
(a) issues, suspends and repeals:
1. the certificate of authorised economic person47),
2. the certificate of the approved operator 48),
(b) checks that the conditions to be fulfilled by the authorised economic operator or approved economic operator continue after the issue of the certificate.
Customs office
(1) The customs office shall be managed by the Director of the customs office. The Director of the Customs Office shall be represented by the Deputy Director of the Customs Office. Only customs officers may be the director of the customs office and its representative. The Director of the Customs Office and his representative shall be appointed and removed from this post by the Director-General on a proposal from the Director of the Customs Directorate concerned. The Director of the Customs Office shall be managed by the Director of the relevant Customs Directorate, not by cases of national or international importance, where it is managed by the Director-General.
(2) The customs office has the status of an internal organisational unit of the Directorate-General for Customs in matters relating to the management of funds and other property of the State.
(3) Customs office
(a) carry out surveillance and control, 13)
(b) decide on the allocation of a customs-approved destination, 14)
(c) decide on the conditions for temporary storage of goods and authorise temporary storage, 26)
(d) decide whether to destroy or degrade goods liable to endanger the life or health of persons, or to degrade or destroy other goods, and the obligation to pay the cost of destroying or degrading such goods;
(e) to measure and collect the storage fee, 27)
(f) administer the duties to the extent and in the manner provided for by the legislation governing tax administration, 19) except as otherwise provided in the specific legislature20);
(g) administer taxes to the extent and in the manner laid down by the legislation governing tax administration, 19)
(h) decide on the corrections to the declaration, the revocation of the declaration and the modification or revocation of the decisions which it has issued, where specific legislation so provides;
(i) decide on the authorisation to apply the scheme with economic effects, (28) on the implementation of changes in the authorisation issued, the extension or withdrawal of the authorisation, as well as the transfer of rights and obligations of persons in relation to the authorisation granted;
(j) decide to grant authorisation to operate a customs warehouse, (29) to withdraw such authorisation and to amend the storekeeper (30) or the depositor (30);
(k) decide on the determination of the customs value, 31)
(l) decide on the security of the security under customs lien 32) and on the abolition of such collateral;
(m) issue a certificate of origin and verify the origin of the goods even after the issue of the certificate;
(n) decide to secure the customs and tax debt by means of an individual guarantee using a guarantee instrument;
(o) checks the documents necessary for the export, import or transit of goods issued under specific legislation, in particular the official authorisation to import or export products (licence) 33) and the import or export of military material34), including the fulfilment of the conditions laid down therein, on the basis of customs legislation, the relevant documents and confirms and controls also whether other obligations imposed by customs legislation are complied with. In order to ensure these tasks, it shall carry out all necessary actions and take appropriate measures if deficiencies are identified,
(p) carry out infringement proceedings, where specific legislation so provides, 35)
(q) decide to secure goods relevant to the infringement proceedings;
(r) recover the fines he has imposed and the prescribed costs of the proceedings which have not been paid within the period of payment;
(s) issue a certificate of fitness for means of transport, with the exception of railway vehicles for the carriage of goods under customs clearance, and verify that competence even after the issue of the certificate.
(4) Furthermore,
(a) decide on the authorisation to use simplified steps (36), including the simplified procedure in transit, the withdrawal and extension of the authorisation;
(b) authorises uniform registration (37) of customs duties and taxes;
(c) carry out follow-up checks after release of the goods (25) and take appropriate measures on the basis of the results of such checks;
(d) ensure the sale of stored, secured, forfeited and seized goods, provided that special legislation so provides, 38)
(e) search for goods escaped or withdrawn from customs supervision;
(f) ensure the sale of goods on which the customs lien is bound, 32)
(g) ensure the collection of data and information on intra-Community trade;
(h) keep records of controlled goods (15) and keep additional records and statistics and manage the information systems necessary for the performance of its tasks;
(i) directs the movement of persons and means of transport in customs premises (39);
(j) checks the maximum authorised mass of a road vehicle, the maximum authorised mass per axle and the group of axles of the vehicle, the additional vehicle mass ratios and the maximum authorised dimensions of the vehicles and combinations and the use of the toll communication;
(k) accompany the goods transported from the office of departure to the office of destination, if necessary;
(l) ensure, in the manner and to the extent provided for by this law and by specific legislation, the control and assistance activities;
(m) ensure the payment of cash transactions under Article 2 (d), unless otherwise provided for in specific legislation;
(n) cooperate with customs authorities of other States in customs matters on the basis of international agreements;
(o) carry out other tasks provided for in specific legislation. 40)
(5
(1) Customs authorities are provided with reference data for the exercise of their powers under this Act from the basic population register, which are:
(a) surname;
(b) the name and, where appropriate, the names,
(c) the address of the place of stay,
(d) date, place and district of birth; the date, place and state of birth of the data subject born abroad;
(e) the date, place and district of death; if the death of the data subject is outside the territory of the Czech Republic, the date of death, the place and the State in whose territory the death occurred; if the court's decision on the declaration of death is given, the date indicated in the decision as the date of death or the date on which the data subject declared to be dead did not survive and the date on which the decision was acquired;
(f) citizenship and, where appropriate, multiple citizenship.
(2) Customs authorities are provided for the exercise of their powers under this Act from the Agendas Information System of the People's Register on State Citizens of the Czech Republic, which are:
(a) the name (s), names (s), surnames (s) and, where applicable, their change, surnames (s),
(b) the date of birth;
(c) sex;
(d) place and district of birth; a citizen born abroad, the place and state where the citizen was born,
(e) birth number,
(f) citizenship and, where appropriate, multiple citizenship,
(g) the address of the place of permanent residence, including the previous addresses of the place of permanent residence, and, where appropriate, the address to which the documents are to be served under another legislation;
h) the beginning of the permanent residence or, where applicable, the date of cancellation of the permanent residence or the date of termination of the permanent residence in the Czech Republic;
(i) the removal or limitation of legal capacity, the name and, where appropriate, the names, surnames and birth number of the guardian, if not allocated to the guardian, the date, place and district of birth; where the guardian is appointed by the local authority, the name and address of the registered office;
(j) the name and, where appropriate, the name, surname, birth number of the father, mother or other legal representative; where one of the parents or other legal representative is not assigned the birth number, the name and, where applicable, the names, surnames and date of birth; where another legal representative of the child is a legal person, name and registered office;
(k) family status, date, place and district of marriage, where marriage has been concluded outside the territory of the Czech Republic, place and state, date on which the court's decision to declare marriage null and void was acquired, date on which the court's decision on the absence of marriage was acquired, date on which the marriage was terminated by the death of one of the spouses, or date on which the court's decision to divorce of the marriage was acquired, and date on which the final decision on the death was declared dead, or date on which the spouse did not survive;
(l) the date and place of the establishment of the registered partnership, the date of the acquisition of legal power of the decision of the court of invalidity or of the absence of a registered partnership, the date of the death of one of the registered partners, or the date of the acquisition of legal power of the decision of the court of death, and the date of the final decision of the court of death as the date of death, or the date on which the partner declared dead, or the date on which the decision of the court of annulment of the registered partnership was acquired;
(m) the name and, where appropriate, the name, surname and birth number of the spouse or registered partner; if the spouse or registered partner is a natural person who is not assigned a birth number, the name or, where applicable, the name, surname and date of birth of the spouse or registered partner;
(n) the name and, where applicable, the name, surname and birth number of the child; if the child is a stranger who is not assigned a birth number, the name and, where applicable, the name, surname of the child and the date of birth;
(o) the adoption of a child;
1st stage of adoption,
2. the original and the new name, if any, the child's surname,
3. the original and new birth number of the child,
4. date, place and district of birth,
5. the birth number of the adopters; in the event that the acquirer has not been assigned a birth number, the name and, where applicable, the names, surnames and date of birth of the acquirer;
6. birth numbers of the father and mother; where they have not been allocated, their name and, where appropriate, their names, surnames and date of birth; this data is not provided when it is a child born to a woman with a permanent residence in the Czech Republic who has given birth to a child and has applied in writing for the secrecy of her person in connection with the birth,
7. the date on which the decision to adopt or revoke the adoption of the child becomes final;
(p) the date, place and district of death; if the death of a citizen is outside the territory of the Czech Republic, the date of death, the place and the State in whose territory the death occurred,
(q) the day on which the court's decision to declare himself dead was given as the day of death, or as the day that the citizen declared dead did not survive.
Data which are kept as reference data in the population base register shall only be used from the population registration agenda information system if they are in the form preceding the current situation.
(3) Customs authorities are provided with data for the exercise of their powers under this Act from the register of natural persons' birth numbers, which are:
(a) the name and, where appropriate, the name, surname and, where appropriate, the maiden name of the carrier of the birth number, any changes thereto;
(b) birth number,
(c) in the case of a change in the birth number of the original birth number,
(d) date, place and district of birth; in the case of a carrier of a native number born abroad, the State on whose territory he was born.
(4) Customs authorities are provided with data for the exercise of their powers under this Act from the information system of aliens, which are:
(a) the name and / or the names, surnames and surnames,
(b) the date of birth;
(c) sex;
(d) the place and state where the alien was born; where the alien was born in the territory of the Czech Republic, the place and district of birth,
(e) birth number,
(f) citizenship and, where appropriate, multiple citizenship,
(g) the type and address of the place of stay;
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Regulation Information
| Citation | Act No. 185 / 2004 Coll., on the Customs Administration of the Czech Republic |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.04.2004 |
|---|---|
| Effective from | 01.05.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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