Decree No. 199 / 2004 Coll.
Order implementing certain provisions of the Customs Act and repealing certain Regulations governing exemption from import duties and non-preferential origin of goods
Valid
Order
Effective from 01.05.2004
Zobrazeno prvních 200 z celkem 324 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
199
DECLARATION
of 13 April 2004
implementing certain provisions of the Customs Act and repealing certain Regulations governing exemption from import duties and non-preferential origin
The Ministry of Finance shall establish, pursuant to Articles 48 (4), 102 (4), 105, 237e (1), 256 (5) and 260f (1) of Act No. 13 / 1993 Coll., Customs Act, as amended by Act No. 113 / 1997 Coll., Act No. 1 / 2002 Coll. and Act No. 187 / 2004 Coll., and pursuant to Sections 60 (3) and 237 (1) of Act No. 13 / 1993 Coll., Customs Act, as amended by Act No. 113 / 1997 Coll.:
How to conduct a personal search
(K § 48 (4) of the Customs Act)
(1) Personal inspection is carried out
(a) in rooms or reserved spaces which are illuminated have a sufficient temperature, are equipped to lay off the clothes and goods of the person in respect of whom the personal inspection is carried out, and with accessible accessories enabling washing after the personal inspection carried out, and which are secured against the entry of unauthorised persons;
(b) by a customs officer of the same sex and in the presence of a customs officer designated by non-participating persons of the same sex, provided that 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.
Conditions for the procedure for the allocation of a customs-approved treatment or use carried out outside the customs territory and the amount of the costs of carrying out the procedure
(K § 102 (4) of the Customs Act)
(1) The procedure for the allocation of a customs-approved treatment or use outside the customs territory (hereinafter referred to as "non-customs procedure") shall be carried out on condition that:
(a) at the time proposed by the declarant, the necessary documents, the goods and, where appropriate, the means of transport in which the goods are transported are prepared in such a way that the procedure can be immediately initiated and terminated without delay;
(b) proceedings outside the customs area shall be justified on the grounds of economy, in particular where they facilitate the transport of goods or where otherwise urgent,
(c) the procedure outside the customs territory does not preclude the operating conditions of the customs office; or
(d) the customs office shall not determine that supervision shall be carried out only by checking documents and documents, without the presentation of goods to the customs office.
(2) The costs of the customs office shall be determined as follows:
a) for every 15 minutes of driving and travel required to arrive at the place of driving and back at the office working hours 50 CZK,
(b) for every 15 minutes of driving and travel required to arrive at the place of driving and return in working days outside the office's working hours 75 CZK; or
c) for every 15 minutes of driving and travel required to arrive at the place of driving and back on days of work or rest 100 CZK.
(3) The costs incurred by the customs office for proceedings outside the customs territory are also:
(a) costs incurred by the customs office of proof of travel, (1); or
(b) compensation for the use of road motor vehicles by the customs office on business trips. 1)
Additional particulars of the customs declaration for customs and tax purposes
(K § 105 of the Customs Act)
The additional particulars of the customs declaration for customs and fiscal purposes are set out in Annex 1 to this Order.
Model customs declaration for persons enjoying privileges and immunities
(Paragraph 237e (1) of the Customs Act)
The model of the declaration for persons enjoying privileges and immunities is set out in Annex 2 to this order.
Form, content, formalities, scope and method of use of the guarantee documents, guarantee documents and certificates of guarantee of the customs debt as a global guarantee, as well as the manner and conditions for determining the amount shown in the guarantee document (guaranteed amount) for operations other than transit procedure
(K § 256 (5) of the Customs Act)
The model of the guarantee instrument for the global security of the customs debt (hereinafter referred to as the "global guarantee ') is set out in Annex 3 to this Order.
If the information provided for in the authorisation decision is not a global guarantee in the customs administration information system, the person who has been granted the authorisation shall demonstrate this fact by a global guarantee certificate (hereinafter referred to as the certificate), a specimen of which is set out in Annex 4 to this order.
(1) The certificate referred to in Article 6 shall be submitted to the customs office when the customs declaration for release of goods is lodged or in connection with the start of another operation in which the customs debt is to be secured.
(2) The customs office to which the certificate has been presented shall return it after verification of validity and accuracy.
(1) The authorisation of a natural person to act on behalf of a global guarantee user shall be confirmed in the certificate by indicating on the back of the certificate in paragraph 10 the name and, where applicable, the name and surname of the authorised person and his signature, which the holder of the authorisation shall sign in paragraph 11. Unused boxes on the back of the certificate may be crossed out by the holder of the authorisation unless it is intended to be used for further authorisation. No data can be entered in the crossed sections. The authorisation of a person may be revoked at any time by the authorisation holder by crossing out the name and surname of the authorised person, indicating the date and the entry "Deleted '. By submitting the certificate, the authorised persons listed by the authorisation holder on the back of the licence shall demonstrate that they are entitled to act within the scope of the above legal acts and to guarantee the customs debt by a global guarantee.
(2) The certificate shall be completed by typewriter, press or otherwise by typescript, not by hand. The text registered on the front of the certificate shall not be allowed to be rewritten, otherwise amended or supplemented after its issue. Only reserved data which cannot be rewritten, otherwise modified or supplemented may be entered in the prescribed paragraphs in each box on the back unless the entries referred to in paragraph 1 are made in the fourth sentence.
The form of the certificate shall be 210 x 148 mm and shall bear a engraved underprint in the blue colour showing any mechanical or chemical falsification. White paper of 100 g / m2 or more shall be used for the production of the form. The certificate form shall contain the name or mark of the printer and the identification of the form.
The amount guaranteed shall be determined as follows:
(a) where a customs debt is incurred by placing goods under the free circulation procedure, temporary importation with partial relief from import duties and inward processing in the drawback system, breach of the conditions laid down for the suspensive procedure or the conditions laid down for temporary storage, the amount guaranteed shall be 100% of the amount of such customs debt;
(b) where a customs debt could arise in cases other than those referred to in (a), the amount guaranteed shall not exceed 10% of the amount of that customs debt.
The model of the guarantee instrument for individual security of the customs debt using the guarantee document is set out in Annex 5 to this Order.
(1) Where the guarantor has been approved by the customs authorities, it shall be transmitted to the customs office as proof of individual security of the customs debt using the guarantee document A guarantee document of individual guarantee (hereinafter referred to as the guarantee document), a specimen of which is set out in Annex 6 to this Order.
(2) The guarantee document submitted by the customs office shall be retained after verification of its validity and accuracy.
(3) The form of the Guarantee Document is 148 x 105 mm and has a engraved underprint in the green colour on which any mechanical or chemical counterfeiting is visible. White paper of a weight of not less than 55 g / m2 shall be used for the production of the forms. The guarantee document form shall contain the name or mark of the printer, the form designation and the serial number to distinguish each form.
The model of the guarantee instrument for individual security of the customs debt using the guarantee instrument is set out in Annex 7 to this Order.
Determination of operations in which a customs debt can be secured by a global guarantee
(K § 260f (1) of the Customs Act)
Where a global guarantee is sufficient to guarantee a customs debt, such security may be used for all operations provided for in the guarantee instrument for which the security of the customs debt is compulsory or required by the customs office.
Final provisions
The following shall be deleted:
1. Decree No. 252 / 2002 Coll., implementing certain provisions of the Customs Act.
2. Decree No. 43 / 2003 Coll., amending Decree No. 252 / 2002 Coll., implementing certain provisions of the Customs Act.
3. Decree No. 243 / 2003 Coll., amending Decree No. 252 / 2002 Coll., implementing certain provisions of the Customs Act, as amended by Decree No. 43 / 2003 Coll.
4. Decree No. 448 / 2003 Coll., amending Decree No. 252 / 2002 Coll., implementing certain provisions of the Customs Act, as amended by Decree No. 43 / 2003 Coll. and Decree No. 243 / 2003 Coll.
5. Decree No. 138 / 2004 Coll., amending Decree No. 252 / 2002 Coll., implementing certain provisions of the Customs Act, as amended by Decree No. 243 / 2003 Coll. and Decree No. 448 / 2003 Coll.
6. Decree No. 69 / 1989 Coll., on exemption of commercial goods imported and originating in developing countries from import duties.
7. Decree No 94 / 1993 Coll., determining the non-preferential origin of goods.
8. Decree No. 313 / 1998 Coll., on the exemption of machinery, machinery, apparatus and tools from import duties.
9. Decree No. 247 / 2002 Coll., on the exemption of goods placed under the customs procedure for free circulation from import duties.
This decree shall take effect on the date of the entry into force of the Treaty of Accession of the Czech Republic to the European Union.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No. 1 to Decree No. 199 / 2004 Coll.
Additional particulars of the customs declaration for customs and tax purposes
GENERAL PROVISIONS
(2) "Single administrative document" (hereinafter referred to as "form") and also in forms of supplementary printing3) (hereinafter referred to as "supplementary sheet").
2. If the consignment consists of several items of goods, one or more supplementary sheets shall be attached to the form. Where only one or two items of goods are declared on the last accompanying Supplementary Sheet, the unused space for listing any additional items shall be crossed out. The maximum number of items under a single declaration shall be 997. When using the electronic form of the form and the supplementary sheets, the customs office may provide for a different number of items in the electronic communication authorisation.
3. When displaying the registration number of the form or supplementary sheet, a dash may be inserted between the characters in the tenth and eleventh position and between the characters in the seventeenth and eighteenth position.
4. Where the import or export of one consignment draws a certain quantity of goods remaining from several authorisations (import licences or export licences) issued to one declarant on the same conditions, the quantity of the goods in question from each authorisation (licence) must be entered separately. Where a consignment contains, for example, 300 pieces of the same goods, with the import or export of 100 pieces of them completely exhausted by one licence, that quantity shall be entered in one entry, drawn from the additional authorisation (licence) of the remaining 200 pieces, that quantity shall be entered in the next entry.
5. Filling out of the Form and Supplementary Hand Sheet is not allowed. Exemptions are those cases where a written declaration is made when goods are imported or exported for personal use or as a gift, or in the event of technical problems of information or communication systems.
DATA APPLIED IN THE SINGLE COLLECTION OF THE PRINCIPLE AND ADDITIONAL LIST
A. FORMALITIES FOR EXPORT (DEPARTMENT) OR COMMUNITY TRANSIT, ARRANGEMENT OF PREFINANCED GOODS IN THE CUSTOMS COUNTRY FOR EXPORT, RETURN EXPORT, PASSENGER EXAMINATION STATUS AND / OR EXAMINATION OF COMMUNITY STATUS
Box 2: Consignor / exporter
6. Where the consignment consists of goods from several exporters or consignors, the text "different 'and code" 00200' shall be entered in this box. Each sheet of the form shall be accompanied by a list containing their identification number, name or business name or surname and, where applicable, the name, registered office or address of the place of residence, or the address of the place of residence, or the address of the place of business.
Box 3: Forms
7. This box shall not be completed if the declaration contains only one item of goods.
Box 4: Number of loading lists
8. The number of loading lists attached may be entered in this box.
Box 8: Consignee
9. Where a consignment is intended for several recipients, the text "different 'and code" 00200' shall be entered in this box. Each sheet of the form shall be accompanied by a list containing their name or business name or surname and, where appropriate, the name, registered office or address of the place of permanent residence, or the address of the place of residence, or the address of the place of business. Optional, the consignee's identification number may be indicated in this box on the form or the recipient's identification number on the attached list.
Box 31: Cartons and description of goods; marks and numbers; Container numbers, number and type
10. The description of the goods shall be sufficiently precise to ensure their identity and classification under the corresponding Common Customs Tariff subheading. It must be given in the Czech language and may be accompanied by a foreign language name, chemical mark, trade mark, trade mark, etc.
11. If the declared goods are waste under the Special Act 4), the description of the goods shall be supplemented by the registration number indicated in box 1 of the accompanying document for cross-border movements / shipments of waste 5) (not required for wastes which do not require consent, i.e. wastes listed in the Green List of Wastes 6)) and by a code
"WZE '- if the goods are listed in the Green Waste List (6); If no appropriate code (R1 to R13 or D1 to D15) is required for the export, import and transit of such waste 7), the relevant code (R1 to R13 and D1 to D15 respectively) shall be entered for the code" WZE',
"WZL '- if the goods are listed in the yellow list of waste 8),
"WAX '- unless goods that are waste 4) are included in any of those lists.
12. Where declared goods are subject to tariff quotas, this box shall contain the code "K ', the slash, the quota designation, the slash, the unit of measurement code of the list of codes in Part III of this Annex, the slash and the quantity of goods in that unit.
13. This box shall contain the code "IN ', the slash and the net weight of the basic product for which a refund will be requested (9). In the case of composite products or mixtures, the net weight shall be given only to the component to which the refund is due and the nomenclature of the ingredient, if different from that in box 33 of the form or supplementary sheet. Where a refund is requested for several ingredients, this information shall be provided on a separate sheet attached to each sheet of the form or supplementary sheet, as appropriate. The registration number of the manufacturer's declaration of the composition of the product shall also be provided. The above information may not be provided in the case of exports of composite products or mixtures where the quantities and nature of the ingredients taken into account for calculating the refund are determined from the analysis of the exported goods.
14. Where necessary, the declarant shall enter in this box the abbreviation "DKK: 'and for a colon of four-digit additional codes separated by a comma listed in Part IV of this Annex.
Box 32: Order No
15. This box shall not be completed if the declaration contains only one item of goods.
Box 33: Commodity code
16. The additional code set out in Part IV of this Annex relating to goods identified by this code shall be entered in the fifth subsection of this box. Where the goods are identified by two or more codes as set out in Part IV of this Annex, the declarant shall enter one of those codes in the fifth subsection of this box and the other of those codes in the corresponding box 31 of the form or Additional sheet, as referred to in point 14.
Box 35: Gross weight (kg)
17. When electricity is exported, the text "0,001 'shall be entered in this box.
Box 37: Scheme
18. The code indicating the customs or tax relief requirement in Part VI of this Annex shall be entered in the right part of this box. If no code is provided expressing the customs or tax relief requirement or specifying the scheme, the code number "000 'shall be entered.
Box 38: Net weight (kg)
19. For the export of radioactive substances and for electricity, the text "0,001 'shall be entered in this box.
Box 41: Additional measurement units
20. The entry in this box must be given to 3 decimal places.
Box 44: Special records, documents, certificates and authorisations submitted
21. This box shall include the national documents, certificates, licences and authorisations codes in support of the declaration provided for in Part V. of this Annex, the codes of the authorisations (s) submitted and their numbers issued by the Ministry of Industry and Trade or the number of the special legislation issuing the general export authorisation or, where applicable, the code indicating that the authorisation (s) is not required, in the upper left-hand corner. This box also includes TARIC CZ certificate codes. The codes for other national documents, certificates and licences (licences) shall be entered in the central part of this box. The customs debt guarantee codes shall be entered in the lower left-hand corner. The particulars common to the whole consignment of goods shall be entered in this box only in the Form, the particulars relating to each subheading of goods shall be entered in this box for the relevant subheading of goods.
22. In this box, after the code set out in Part V. of this Annex,
(a) indicate the number of the authorisation (s) submitted and, where appropriate, the number of the specific legislation;
(b) no indication shall be provided where authorisation (licence) is not required;
(c) state the number of the certificate of authorisation to use the security of the customs debt;
(d) indicate the registration number of the authorisation if the information in the authorisation is a global guarantee contained in the customs administration information system;
(e) indicate the amount transferred to the customs office account in the whole crowns of the Czech Republic, to a maximum of 10 figures; Where a variable symbol has been assigned by the customs authority for the lodging of the customs security, the relevant 10-digit variable symbol shall be indicated for the amount of the customs security. Where the customs security is intended to re-secure the customs debt, the name and registration number under which the customs security is registered in the customs administration information system shall be indicated for the variable symbol,
(f) indicate, where applicable, the number of the guarantee document accompanying the form,
(g) where goods are exported when refunds are used under the common agricultural policy, the abbreviation "CAP," slash and slash shall indicate the licence number and the registration number of the T5 control copy, separated by comma.
23. This box shall be entered for the code set out in Part V. of this Annex, Part Security shall indicate the registration number of the authorisation if the particulars in the authorisation are to use the security, including the transfer of the amount to the customs authorities' account contained in the customs administration information system and are available to the customs office. In other cases, the registration number of the certificate of authorisation to use the comprehensive guarantee shall be indicated.
B. FORMALITIES FOR PLANNING INTO FREE CIRCUMSTANCES, ACTIVE TESTING STATUS, TEMPORARY USE, TRANSPORT UNDER CUSTOMS SAME, STORAGE IN CUSTOMS CLASSES
Box 2: Consignor / Exporter
24. Where the consignment consists of goods from several exporters or consignors, the text "different" and code "00200" shall be entered in this box. Each sheet of the form shall be accompanied by a list containing their name or business name or surname and, where appropriate, the name, registered office or address of the place of permanent residence, or the address of the place of residence, or the address of the place of business. Optionally, the consignor identification number may be indicated in this box on the form or the consignor identification number on the attached list.
Box 3: Forms
25. This box shall not be completed if the declaration contains only one item of goods.
Box 4: Number of loading lists
26. The number of loading lists attached shall be entered in this box optionally.
Box 8: Consignee
27.
(a) a company located outside the Community which is only registered in the Czech Republic with the Financial Office for Prague 1; or
(b) the registered office of the firm different from the place of supply of the goods,
the company or person and the address to which the goods will actually be delivered shall also be entered in this box.
28. Where a consignment is intended for several recipients, the text "different 'and code" 00200' shall be entered in this box. Each sheet of the form shall be accompanied by a list containing, in addition to the details of the consignee, the particulars referred to in the previous paragraph.
Box 30: Location of goods
29. The place where the goods can be checked shall be indicated as follows:
(a) where the customs procedure is carried out in the customs territory of the customs office, the country code and the six-digit code of that customs office shall be indicated;
(b) if the customs procedure is carried out in the premises of the importer / consignee (e.g. in local proceedings), the consignee's identification number shall be indicated,
(c) where goods are presented for inspection by authorisation to a customs office other than that to which the customs declaration has been lodged, the country code and the six-digit code of the customs office to which the goods are presented or made available for inspection shall be indicated.
Box 31: Cartons and description of goods; marks and numbers; Container numbers, number and type
30. The description of the goods shall be sufficiently precise to ensure their identity and classification under the corresponding Common Customs Tariff subheading. It must be given in the Czech language and may be accompanied by a foreign language name, chemical mark, trade mark, trade mark, etc.
31. If the declared goods are subject to a special waste law (4), the description of the goods shall be supplemented by the registration number indicated in box 1 of the accompanying document for cross-border movements / shipments of waste (5) (not required for wastes which do not require consent, i.e. wastes listed in the Green List of Wastes (6))) and code
"WZE '- if the goods are listed in the Green List of Wastes (6), unless they are required to export, import and transit such waste (7), the relevant code (R1 to R13 and D1 to D15 respectively) shall be entered after the code" WZE' without a gap from the document accompanying the waste (5),
"WZL '- if the goods are listed in the yellow list of waste 8),
"WAX '- unless goods that are waste 4) are included in any of those lists.
32. Where declared goods are subject to tariff quotas and are requested by the appropriate code in box 39 for their acceptance, the code "K 'shall be entered in this box, the slash, the unit of measurement code as specified in the list of codes in Part III of this Annex, the slash and the quantity of goods in that unit.
33. Where necessary, the declarant shall enter in this box the abbreviation "DKK: 'and for a colon of four-digit additional codes separated by a comma listed in Part IV of this Annex.
Box 32: Order No
34. This box shall not be completed if the declaration contains only one item of goods.
Box 33: Commodity code
35. The additional code set out in Part IV of this Annex relating to goods identified by this code shall be entered in the fifth subsection of this box. Where the goods are identified by two or more codes listed in Part IV of this Annex, the declarant shall enter one of those codes in the fifth subsection of this box and the other of those codes in the corresponding box 31 of the form or supplementary sheet, as set out in point 33.
Box 35: Gross weight (kg)
36. When electricity is imported, the text "0,001 'shall be entered in this box.
Box 37: Scheme
37. The code specifying the scheme or the customs and / or tax relief requirement in Annex 38 or Part IV of this Annex shall also be entered in the right part of this box. If no code specifying the scheme or expressing a customs and / or tax relief requirement is provided, the code number "000 'shall be entered.
Box 38: Own weight (kg)
38. For imports of radioactive substances or electricity, the text "0,001 'shall be entered in this box.
Box 39: Quota
39. In cases where two or more tariff quotas are declared on the same goods imported and the declarant applies for all of them, only one of them shall be entered in this box and the other shall be indicated in box 44 of the form or the Supplementary Sheet, as set out in point 32.
Box 41: Additional measurement units
40. The entry in this box must be given to 3 decimal places.
Box 43: Evaluation method
41. In cases where the method of transfer value of imported goods is to be used to determine the customs value, the declarant shall enter in this box the code "1 '.
Box 44: Special records, documents, certificates and authorisations submitted
42. This box shall include the national documents, certificates, licences and authorisations to support the declaration provided for in Part V. of this Annex, the codes of the licences (s) submitted and their numbers issued by the Ministry of Industry and Trade and, where appropriate, the code indicating that the licence (s) are not required, shall be entered in the upper left-hand corner. This box also includes TARIC CZ certificate codes. The codes for other national documents, certificates and licences (licences) shall be entered in the central part of this box. The customs debt guarantee codes shall be entered in the lower left-hand corner. The particulars common to the whole consignment of goods shall be entered in this box only in the Form, the particulars relating to each subheading of goods shall be entered in this box for the relevant subheading of goods.
43. In this box, after the code set out in Part V. of this Annex,
(a) indicate the number of the licence (s) submitted,
(b) no indication shall be provided where authorisation (licence) is not required;
(c) state the number of the certificate of authorisation to use the security of the customs debt;
(d) indicate the registration number of the authorisation if the information in the authorisation is a global guarantee contained in the customs administration information system;
(e) indicate the amount transferred to the customs office account in the whole crowns of the Czech Republic, to a maximum of 10 figures; Where a variable symbol has been assigned by the customs authority for the lodging of the customs security, the relevant 10-digit variable symbol shall be indicated for the amount of the customs security. Where the customs security is intended to re-secure the customs debt, the name and registration number under which the customs security is registered in the customs administration information system shall be indicated for the variable symbol,
(f) indicate the number and, where applicable, the number of the guarantee document attached to the form,
(g) where goods are imported under the common agricultural policy, the abbreviation "CAP," slash and slash shall indicate the licence number and the registration number of the T5 control copy, separated by comma.
44. This box shall include, for the code set out in Part V. of this Annex, Part Security, the registration number of the authorisation if the particulars in the authorisation are to use the security, including the transfer of the amount to the account of the customs authority contained in the customs administration information system and the customs office has them. In other cases, the registration number of the certificate of authorisation to use the comprehensive guarantee shall be indicated.
45. Where two or more tariff quotas are declared on imported goods and the declarant requests all of them, he shall enter in this box, for each quota requested, the code "K ', the slash and the code number of the quota which was not indicated in box 39 of the form or the supplementary sheet.
Box 47: Calculation of fees
46. Where goods are placed under the free circulation procedure, including inward processing in the drawback system or temporary importation procedure with partial relief from import duties, a customs debt, a tax obligation or an obligation on other charges payable in connection with the importation of the goods shall be indicated:
(a) under the column "Type" of the relevant payment code provided for by Community legislation (10) (11) or, where appropriate, point 48;
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 199 / 2004 Coll., implementing certain provisions of the Customs Act and repealing certain Regulations governing exemption from import duties and non-preferential origin of goods |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.04.2004 |
|---|---|
| Effective from | 01.05.2004 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Customs law
Finance
The regulation text is for informational purposes only.
Comments 0