Decree No. 200 / 2004 Coll.
Ordinance on statistics on exported and imported goods and the communication of trade data between the Czech Republic and other Member States of the European Communities
Valid
Effective from 01.05.2004
Text versions:
01.05.2004
26.04.2004
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200
DECLARATION
of 15 April 2004
on statistics on exported and imported goods and the communication of trade data between the Czech Republic and other Member States of the European Communities
The Czech Statistical Office and the Ministry of Finance provide for the Act No. 13 / 1993 Coll., as amended by Act No. 1 / 2002 Coll. and Act No. 187 / 2004 Coll.:
This decree provides
(a) the content and formalities of the document for statistical purposes, as well as the scope of the data for statistics on imported and exported goods in the context of trade with third countries in accordance with the immediately binding provisions of the European Communities (hereinafter referred to as the "Community");
(b) the way in which the particulars relating to goods which are the subject of trade between the Member States of the Community are communicated in accordance with a Community law which is immediately binding, 2)
(c) the form and particulars of the document used for the communication of trade data between Member States pursuant to the immediately binding Community Regulation (2)
For the purposes of this decree:
(a) the importation of goods for the customs procedure for free circulation, inward processing, processing under customs control, warehousing or temporary importation, the placing of non-Community goods, (3) the free zone or free warehouse and the destruction of goods under customs supervision;
(b) the export of goods for the customs procedure of export or outward processing or the allocation of a customs-approved re-export destination.
The particulars of the goods imported and exported in the course of trade with third countries shall be entered on the single administrative document (hereinafter referred to as "the document ') in the written declaration and, where appropriate, in the supplementary document, the contents and particulars of which are set out in Annex 1. The model forms of the document and the supplementary document are laid down in a separate legislation.4)
(1) Data relating to goods which are the subject of trade between the Member States of the Community, (5) shall be transmitted by the Reporting Unit (6) to the customs office on the statement for Intrastat7) on the dispatch of the goods where the invoiced value of the goods dispatched has exceeded CZK 4 000 000 in cumulation since the beginning of the calendar year in the reference period; a statement for Intrastat on receipt of the goods if the invoiced value of the goods received in the cumulation since the beginning of the calendar year exceeds the amount of 2 000 000 Kč. 8) The reference period shall be the calendar month in which the movement of the goods dispatched began or the movement of the goods received ended. The reference period may also be the calendar month in which the obligation to grant value added tax on such goods has been established, provided that this month is the same as the month of the start of the movement of the goods dispatched or the end of the movement of the goods received, or is the month following. 6)
(2) Only the data for the reference period in which the obligation to transmit this statement has arisen shall be entered in the Intrastat statement. If there is no dispatch or acceptance of goods during the reference period during the period of the obligation to transmit the reports for Intrastat, the reporting agent shall report this fact to the customs office as a negative report. The negative declaration shall be made separately for receipt and dispatch of the goods and shall be transmitted to the customs office within the time limits and on the forms set out in Annex 2. Negative reports may also be made electronically provided that the conditions laid down in Section 5 are met. The manner in which data are entered in the negative report is set out in Part III of Annex 3.
(3) The statement for Intrastat is also submitted by a person who is not the reporting agent if he makes an occasional dispatch or acceptance of goods whose value for the goods dispatched is more than CZK 4 000 000 and for the goods received is more than CZK 2 000 000. The forward statement for Intrastat on the upper edge of the right shall clearly indicate "COMPETENT '. If that person does not expect further dispatch or receipt of goods in the following six months, he shall not send a negative report in the following months. If, within six months, the same person opposes the assumption to re-dispatch or receive goods the value of which for the goods dispatched exceeds CZK 4,000 000, for the goods received exceeds CZK 2 000 000, the procedure shall be followed in accordance with the provisions of paragraphs 1 and 2.
(4) The obligation to transmit to the customs authorities a statement for Intrastat with data on the goods dispatched shall end with the transmission to the reporting agent of the statement for Intrastat for the reference period of December in the year in which the sum of all invoiced values of the goods sent by that unit did not exceed CZK 4 000 000. The obligation to transmit to the customs authorities a statement for Intrastat with details of the goods received shall end with the transmission to the reporting agent of the statement for Intrastat for the reference period of December in the year in which the sum of all invoiced values of the goods received by that unit did not exceed CZK 2 000 000.
(5) The total values of the goods dispatched and received referred to in paragraphs 1 and 3 shall not include the values of the goods dispatched or received which are not entered in the Intrastat statement under Section 6 (5). However, the total value of the goods dispatched or received shall also be included in the statements for Intrastat in a different manner in accordance with Section 6 (4), or in accordance with Section 6 (2) and (3).
(6) The reporting agent which ceases to exist shall communicate this in writing to the customs office to which it shall transmit the Intrastat declarations, at the latest at the time of transmission of the statement with details of the last dispatch or receipt of the goods. If the reporting agent is transformed, 9) the obligation to transmit the statements is transferred to a new company or company with which it has merged.
(1) The statements for Intrastat shall be transmitted to the customs authorities in writing (10) on the forms of which the models are set out in Annex 2. The Intrastat statement may also be transmitted on a form drawn up by the computer technique, if it corresponds to the prescribed template, or on a form which is a legible photocopy of the original form. For the statement form for Intrastat, the reporting agent may also use the document forms.
(2) The Intrastat declarations may also be transmitted electronically under conditions laid down by the customs office or on an electronic data medium, provided that the contents of the prescribed form are complied with.
(3) The statements for Intrastat shall be forwarded to the customs authorities by the 12th working day of the month following the reference period at the latest.
(4) The statement for Intrastat may be drawn up and transmitted by the competent customs office and by its authorised representative as the reporting agent. The customs office may require proof of such authorisation.
(1) If the value of the goods reported by the reporting agent does not exceed the value of the goods reported to the Intrastat statement on dispatch of the goods from the date of the obligation to transmit this statement, the total amount of the invoiced value of CZK 100 000 000 shall not include the statistical value of the goods dispatched, the delivery conditions and the mode of transport. Similarly, these data are not included in the Intrastat statement unless the sum of all the invoiced values of the goods shipped for the last year exceeds CZK 100 000 000. If the total amount of the invoiced value of 100 000 000 CZK has not exceeded the obligation to transmit the statement for Intrastat on receipt of goods, or if the total amount of the invoiced value of 100 000 000 CZK for all goods received in the last calendar year does not exceed the total amount of the invoiced value of 100 000 000 CZK, or if the total amount of the invoiced value of 100 000 000 CZK for all goods received in the previous calendar year, the data on the statistical value, delivery conditions and mode of transport are not included in the Intrastat statements. As soon as the sum of CZK 100 000 has been exceeded since the beginning of the year for the goods sent or received reported to the Intrastat declaration, the reporting agent shall be required to provide all the prescribed data and this obligation shall continue to apply for the consignment separately and the whole calendar year following the year in which that obligation was incurred.
(2) The details for Intrastat are set out in Annex 3.
(3) If the statement for Intrastat contains details of individual consignments of goods sent or received, the invoiced value of which does not exceed CZK 6,000, it may be entered in summary form under the common code of goods 99500000 according to the rules set out in Part IV of Annex 3.
(4) For the specific movements of goods referred to in the specific Community legislation, 11) the rules set out in Part V. of Annex 3 shall apply to the entry of data in the Intrastat declaration.
(5) Data on the dispatch or acceptance of selected goods referred to in a separate Community legislation (12) shall not be entered in the Intrastat declaration. 13)
The correction of inaccurate or erroneous data in the Intrastat statement transmitted to the customs office shall be made by drawing up a whole new document with the correct data. A new statement for Intrastat shall be sent to the customs office without delay after an inaccuracy or error has been established. Reports with corrected data for the reference period of the calendar year may be transmitted to the competent customs office by the 12th working day of June of the following year at the latest. There is no need to correct errors and inaccuracies that do not change the declared value of goods by more than CZK 100 000 or the declared quantity of goods by more than 20% over the reference period. Corrections to incorrect data in the Intrastat statement prior to its transmission to the customs office and the means of identifying replacement new documents with the correct data shall be made in accordance with the rules set out in Part I of Annex 3.
From the date of application of this decree, persons whose value of goods imported or exported by them to the Member States of the Community in 2003 exceeded CZK 4 000 000 for exported goods and CZK 2 000 000 for imported goods become reporting agents with an obligation to transmit reports for Intrastat from the designated reference period. The customs office shall inform those persons without delay of the fulfilment of these conditions, when those conditions have been met together with the communication of the extent of the reported data pursuant to Article 6 (1).
For persons who do not become reporting agents pursuant to § 8, the invoiced value in 2004 obtained from the date of entry into force of this Decree shall be considered as the total invoiced value in 2004 for the purposes of the procedure under § 4 (1). These persons are obliged to calculate the invoiced value themselves in 2004.
Decree No. 253 / 2002 Coll., on statistics on imported and exported goods, is hereby repealed.
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.
Chairman of the Czech Statistical Office:
Ing. Fischer, CSc.
Minister of Finance:
Sobotka v. r.
Příloha č. 1
Annex No 1 to Decree No 200 / 2004 Coll.
Contents and particulars of the Document and Supplementary Document
I. GENERAL PROVISIONS
1. Each box of the Document and Supplementary Document shall contain the particulars and codes laid down by Community legislation, (1) specific legislation (m2) and by this decree in the manner laid down by Community legislation (1) and by this decree.
2. The list below gives the box numbers and, where applicable, parts thereof
(a) the letters (a) marked to be completed for the customs-approved treatment or use in question in excess of the minimum data laid down in Community legislation, 3)
(b) the letters (aa) to be completed
1. codes in accordance with Community legislation, (4) where this is provided for by this decree,
2. the code laid down in this Decree,
3. the particulars prescribed in the said box, where this is provided for in this decree, in which additional explanatory notes are provided for in the explanatory notes provided for in Community legislation (3), the purpose of which is to determine that a further specific indication is given in that box and how.
List of boxes and, where applicable, parts thereof to be completed
3. In the Document and, where applicable, Supplementary Documents on Export of Goods:
(a) boxes: 15a, 15b, 17a, 20, 22, 24, 34b, 35
(aa) boxes 2, 15a, 15b, 17a, 20, 22, 24, 34b, 35, 38, 46
4. In the document and, where applicable, additional documents on import of goods:
(a) boxes: 17a, 17b, 20, 24, 42
(aa) boxes 8, 15a, 17a, 35, 38, 46
II. CONTENTS AND COORDINATION OF THE DOCUMENT AND ADDITIONAL DOCUMENT IN THE course of EXPORT OF GOODS
2. Consignor / exporter
5. This box shall include the name or business name and registered office of the legal person or surname and, where applicable, the name and address of the place of permanent residence of the natural person who is the seller of the goods listed in the Document and, where applicable, the accompanying Supplementary Documents, to the abroad. If the goods are not sold abroad, the particulars of the consignor shall be provided.
6. The tax identification number assigned by the competent authorities, if known, shall be entered in the upper right-hand corner. If no tax identification number is assigned, the other identification number of the seller or consignor allocated by the competent authorities for statistical or other purposes shall be provided, if known. Where a natural person referred to in this paragraph is not assigned a tax or other identification number, his or her birth number or any other similar number assigned by the competent authorities shall be entered in the right-hand corner of this box. The particulars of a person who, in relation to the goods declared, acts only as a specter or transporter or transports only, shall not be entered in this box.
15. Country of dispatch / export
7. When exported, the code of the Member State in which the exporter is established shall be entered in box 15a. With regard to export formalities, the code of the Member State shall be entered, 5) from which the goods were previously dispatched for export purposes, unless the exporter is established in the Czech Republic. If the goods have not previously been dispatched from another Member State for export purposes or if the exporter is established in the Czech Republic, the Czech Republic is the actual Member State of export.
8. To box 15b The proof is given by the country code in the Czech Republic from which the declared goods are exported or dispatched abroad. The numeric two-digit regional codes are set out in Part IV.
17. Destination
9. Box 17a shall bear a two-digit alphabetical State code in capital letters. 5) The State of destination shall be the State where the goods are to be used, consumed or processed or the last known State to which they are to be transported.
20. Delivery condition
10. In the first part of this box from the left, the three-digit alphabetical delivery condition code shall be indicated in capital letters, 4) to be used for the declared export of the goods.
11. The second part of this box, from the left, shall bear the name of the place where they pass from the domestic seller to the foreign buyer the costs of transport, transport and insurance of the exported goods (e.g. the port of embarkation or destination).
12. If the code "XXX 'appears in the first part of this box from the left, a brief description (name) of the delivery conditions, which can be given in the annex to each of the supporting documents, shall be entered in the second part from the left, except for the information set out in point 11.
22. Currency and total invoiced amount
13. For re-export of aircraft and vessels under the inward processing procedure and classified under headings 8802, 8901, 8902, 8904, 8905 and 8906 of the Combined Nomenclature, (6) the value of the processing operation, plus the value of any additions to Community goods, shall be entered in the right part of box 22.
24. Type of transaction
14. The box on the left of this box contains the one-digit code of the type of trade from column A of the list of codes provided for in the specific legislation.4) If codes "4 'or" 5' are used in the left window, the appropriate code from column B of the code list shall be entered in the right window.
34. Country of origin code
15. The two-digit code of the region in which the declared goods were produced or obtained their origin shall be entered in box 34b of the Document and the Supplementary Document. If the region of origin or production is not known or not in the Czech Republic, the box is not completed. The numeric two-digit regional codes are set out in Part IV.
35. Gross weight (kg)
16. This box shall include the gross weight of the goods exported referred to in the document or the total gross weight of all the goods declared for export in the document and the accompanying supplementary documents. The gross mass is given here in whole kilograms. If the gross weight is less than 1 kg, round upwards to 1 kg. The gross mass of more than 1 kg shall be rounded so that the decimals below 0,5 are rounded downwards and the decimals from 0,5 upwards. A maximum of nine figures shall be provided. The abbreviation "kg ', the decimal point or the dot and the decimal places shall not be allowed. The figure" 0' shall be entered in box 35 of the Power Export Document.
38. Own weight (kg)
17. This box shall show the net weight of the relevant subheading of the goods indicated in box 33 of the document and the supplementary document in full kilograms. If the mass is less than 1 kg, it shall be rounded up to 1 kg. A mass of more than 1 kg shall be rounded so that the decimals below 0,5 are rounded downwards and the decimals from 0,5 upwards. A maximum of nine figures of the net weight may be added to one subheading of goods. The abbreviation "kg ', the decimal point or the dot and the decimal places are not allowed here.
18. The net weight is the weight of the goods without any packaging. In cases where it is difficult to accurately determine the net weight, the customs office may allow the net weight to be replaced by the actual weight. The net weight is the net weight of the goods with commercial packaging or commercial packaging which directly protects the goods. In the case of radioactive substances and electricity, the figure "0 'shall be indicated in this box instead of the own weight figure.
46. Statistical value
19. The statistical value of the exported goods shall be entered in this box when exported. Its basis is the invoiced price of goods or, in the case of goods not sold, the price which would be invoiced when sold, or the price of the same or similar goods exported under similar conditions. The statistical value of exported goods does not include direct commercial costs incurred in connection with the transport of goods outside the Czech Republic, taxes, levies, bank charges and refunds associated with the export of goods. Only direct commercial costs are included, in particular freight and insurance, which relate to the transport of exported goods within the territory of the Czech Republic, regardless of whether they are paid by the seller or buyer. If the transport is carried out free of charge or provided by the buyer, the transport costs on the territory of the Czech Republic shall be calculated at an amount equal to the amount at the time of payment of this part of the transport provided by the public carrier.
20. When exporting information media containing data or instructions for data-processing equipment (hereinafter "software '), both the statistical value and the price of software are included.
21. For re-export of goods under the inward processing procedure, the statistical value of the re-exported goods shall be the value of the entire compensating product. It shall be calculated on the statistical value of the goods declared for inward processing and the value of the processing operation, including, where applicable, the value of the allowances from Community goods and the direct commercial costs relating to the transport of the goods re-exported in the Czech Republic.
22. (6) the provisions of point 21 shall apply mutatis mutandis to the determination of the statistical value for re-export of aircraft and vessels under the inward processing procedure and classified in headings 8802, 8901, 8902, 8904, 8905 and 8906 of the Combined Nomenclature.
23. In the document and the supplementary document presented on re-export of goods under the temporary importation procedure, the statistical value shall be equal to the statistical value shown on the document for placing the goods under that procedure.
24. Where goods for which payment is not requested from abroad but on the contrary are paid to customers (for example when waste is exported), the figure "0 'shall be entered in box 46 instead of the statistical value.
25. The rate indicated in box 23 of the Document shall be used to convert the price expressed in foreign currency into Czech crowns. The statistical value is given in whole crowns of the Czech Republic, rounded up to a maximum of 10 figures.
III. CONTENTS AND OBLIGATIONS OF THE DOCUMENT AND ADDITIONAL DOCUMENT FOR IMPORTS OF GOODS
8. Consignee
26. This box shall include the name or business name and registered office of the legal person or surname and, where appropriate, the name and address of the place of permanent residence of the natural person who is the buyer of the goods imported from a third country. Where the goods are not purchased, details of the consignee shall be given. The tax identification number of the buyer or recipient allocated by the competent authorities, if known, shall be entered in the upper right-hand corner. Where a tax identification number is not assigned, another identification number allocated by the competent authorities for statistical or other purposes shall be provided, if known. Where a natural person is not assigned a tax or other identification number, box 8 shall be entered in the upper right-hand corner of his / her home number or other similar number allocated by the competent authorities, if known.
15. Country of dispatch / export
27. Box 15a shall bear in capital letters the two-digit alphabetical code of the State of dispatch in accordance with the list of national codes. 5) The State of dispatch shall be the State in which the transport of the imported goods began. Where goods have been transported to one or more third countries before entering the Community and have remained for reasons other than transport, the State of dispatch of the last country in which such delay took place shall be that of dispatch.
17. Destination
28. Box 17a shall bear the two-digit alphabetical code of the country of destination of the final importer or consignee in the Member State in accordance with the list of national codes. 5)
29. Box 17b shall contain the code of the country of destination of the imported goods, meaning the region in the Czech Republic where the imported goods are to be consumed, assembled, assembled, processed, repaired or maintained. If the country of destination is not known or situated outside the Czech Republic, it shall be replaced by the country in which the goods are to be used for trading or to which the goods are to be dispatched (for example, the region according to the consignee's address). The regional codes are set out in Part IV. When using the Customs warehousing document, box 17b shall not be completed.
20. Delivery condition
30. In the first part of this box, from the left, the three-digit alphabetical delivery condition code shall be indicated in capital letters, 4) to be used for the declared import of goods.
31. The second part of this box, from the left, shall bear the name of the place where they pass from the seller to the buyer the costs of transport, transport and insurance of imported goods (e.g. the port of embarkation or destination).
32. If the code "XXX 'appears in the first part of this box from the left, a brief description (name) of the delivery conditions, which may be given in the annex to each of the supporting documents, shall be entered in the second part from the left, except for the information set out in point 31.
33. When using the Customs warehousing document, box 20 shall not be completed.
24. Type of transaction
34. The box on the left of this box contains the one-digit code of the type of trade from column A of the list of codes provided for in the specific legislation.4) If codes "4 'or" 5' are used in the left window, the appropriate code from column B of the code list shall be entered in the right window.
35. Box 24 shall not be filled in when using the Customs warehousing document.
35. Gross weight (kg)
36. This box shall include the gross weight of the goods covered by the document or the total gross weight of all the goods declared for importation in the document and the accompanying supplementary documents. The gross mass is given here in whole kilograms. If the gross weight is less than 1 kg, round upwards to 1 kg. The gross mass of more than 1 kg shall be rounded so that the decimals below 0,5 are rounded downwards and the decimals from 0,5 upwards. A maximum of nine figures shall be provided. The abbreviation "kg ', the decimal point or the dot and the decimal places shall not be allowed. The figure" 0' shall be entered in box 35 of the Power Import Document.
38. Own weight (kg)
37. This box shall show the net weight of the relevant subheading of the goods indicated in box 33 of the document and the supplementary document in full kilograms. If the mass is less than 1 kg, it shall be rounded up to 1 kg. A mass of more than 1 kg shall be rounded so that the decimals below 0,5 are rounded downwards and the decimals from 0,5 upwards. A maximum of nine figures of the net weight may be added to one subheading of goods. The abbreviation "kg ', the decimal point or the dot and the decimal places are not allowed here.
38. The net weight is the weight of the goods without any packaging. In cases where it is difficult to accurately determine the net weight, the customs office may allow the net weight to be replaced by the actual weight. The net weight is the net weight of the goods with commercial packaging or commercial packaging which directly protects the goods. In the case of radioactive substances and electricity, the figure "0 'shall be indicated in this box instead of the own weight figure.
42. Price per item
39. Indicate the invoiced value of the imported goods subheading declared in the relevant box 33 of the Document and the Supplementary Document. In cases where the value indicated on the invoice by one amount relates to more than one item of goods, it must be broken down in proportion to or estimated in such a way as to express as precisely as possible the invoiced value of each declared subheading of goods separately. For goods not purchased, the invoice value shall be determined on the basis of the proof of the price of the goods presented during the customs procedure (such as invoices for customs purposes) or, taking into account the delivery conditions, shall be determined on the basis of the invoiced value of the same or similar goods imported under similar conditions.
40. The invoiced value shall be entered in the Document and Supplementary Document in the whole crowns of the Czech Republic, rounded up, without decimal point or dot, without decimal places and within a maximum of 10 figures.
41. When placed under the free circulation procedure of aircraft and vessels, classified under heading 8802, 8901, 8902, 8904, 8905 and 8906 of the Combined Nomenclature, (6) in connection with the termination of the outward processing procedure, the value invoiced for the processing operation carried out shall be entered in box 42, including the value of any additions to goods from third countries.
42. Where goods are imported for which they are not paid abroad but are collected for them by a foreign supplier (for example on importation of waste), instead of the invoiced value for the item, the figure "0 'shall be entered in box 42 of the Document and Supplementary Document.
43. When using the Customs warehousing document, box 42 shall not be completed.
46. Statistical value
44. The statistical value of the imported goods shall be entered in this box. Its basis is the invoiced price of the goods or, for goods not sold, the price which would be invoiced when sold, or the price of the same or similar goods imported under similar conditions. The statistical value of the imported goods includes direct commercial costs incurred in connection with the transport of goods outside the Czech Republic, in particular freight and insurance, regardless of the fact that they are paid by the buyer or seller. The import statistical value shall not include taxes, levies, bank charges and refunds associated with the import of goods. If the transport is carried out free of charge or is provided by the seller, the transport costs outside the Czech Republic shall be calculated at an amount equal to the amount at the time of payment of this part of the transport provided by the public carrier.
45. When goods are placed under the free circulation procedure in connection with the termination of the outward processing procedure, the statistical value shall be the sum of the statistical value declared on the export declaration for placing the goods under the outward processing procedure and the value of the processing costs of the re-imported products, including the value of any foreign allowances added and the direct commercial costs incurred in connection with the transport of goods outside the Czech Republic.
46. (6) Paragraph 45 shall apply mutatis mutandis to the determination of the statistical value for the release for free circulation of aircraft and vessels under the outward processing procedure and classified under heading 8802, 8901, 8902, 8904, 8905 and 8906 of the Combined Nomenclature.
47. When importing information media containing data or instructions for data-processing equipment (hereinafter "software '), both the statistical value and the price of the software are included.
48. The rate indicated in box 23 of the Document shall be used to convert the price expressed in foreign currency into Czech crowns. The statistical value is given in whole crowns of the Czech Republic, rounded up to a maximum of 10 figures.
49. Where goods imported under the inward processing procedure under a suspension system are placed under another import procedure, the figure "0 'shall be entered instead of the statistical value.
50. Where goods for which they are not paid abroad are imported, but are collected from a foreign supplier (for example on importation of waste), instead of the statistical value, the figure "0 'shall be reported.
IV. LIST OF COUNTRY CODES
11 - Hl. city Prague
21 - Central Bohemian Region
31 - South Bohemian Region
32 - Pilsen Region
41 - Karlovy Vary Region
42 - Ústí kraj
51 - Liberec Region
52 - Hradec Králové Region
53 - Pardubice Region
61 - Highlands
62 - South Moravian Region
71 - Olomouc Region
72 - Zlín Region
81 - Moravian-Silesian Region
Příloha č. 2
Annex No 2 to Decree No 200 / 2004 Coll.
INTRastAT REPORT
Příloha č. 3
Annex No. 3 to Decree No. 200 / 2004 Coll.
I. ESSENTIAL RULES FOR INTROSTAT DATA
Method of completion
1. The particulars shall be completed in the forms set out in Annex No 2 (hereinafter referred to as "the statement ') or in the Document by typewriter, printing or otherwise by typescript. They may also be written in manuscript, but not in plain or ink ink. The particulars shall be completed in blue or black so that they are indelible and legible. They shall only be entered in the prescribed parts and may not be supplemented by other data for which the relevant parts are not reserved. Those particulars shall not be deleted or rewritten. Data from the title of the form shall be entered on each sheet of the Statement or Document.
Implementation of corrections
2. Prior to the transmission of the Statement to the competent customs office, the correction of one or more incorrect data may only be done by crossing out the whole row (all 13 columns) in which the incorrect information is provided and, where applicable, by adding a complete new row (s) with the correct data or by adding missing row (s). If such correction changes the number of rows with the reported data or changes the total number of sheets of the report, the relevant data in the header of the document shall also be corrected. The correction of incorrect data for the reference period, the total number of rows filled, the order number of sheets and the total number of sheets shall be done by crossing out the incorrect data and by writing new correct data to the right of the indicated windows on all sheets. The correction of other data in the header of the Statement may only be made by cancelling the wrong sheet and by making a new one with the correct data.
3. The correction of incorrect data in the Statement which has already been transmitted to customs may only be made by drawing up a whole new document with the correct information, clearly marked in the upper right-hand corner with the word "CORRECTION."
4. Corrections to inaccurate and erroneous data in the Intrastat statement drawn up on the document form shall be made by analogy in accordance with the provisions of paragraphs 2 and 3. The repair may be carried out electronically provided that the prescribed procedure is complied with.
II. METHOD OF INTROSTAT REPORTING DATA IN THE DEPARTMENT OF GOODS
Header
5. In the first line, the reference to the reference period for which the information on dispatch of the goods is entered in the declaration shall be indicated in the pre-printed windows. To be completed by "year, year, month, month '(e.g. May 2004 = 0405). A further four pre-printed windows shall include the total number of rows completed in all sheets of the report. Where applicable, crossed-out lines for reasons of correction shall not be counted against the total number of rows. Unused windows before the given number of filled lines, if not four digits, are supplemented by zero (e.g." 0015 "). The order number of the sheet of the certificate to be transmitted shall be entered in the windows after the" sheet' and after the "z ', the total number of all sheets from which the declaration of dispatch for the reference period is composed.
6. The tax identification number assigned by the Financial Office shall be entered in the section headed "Reporting Unit 'in the pre-printed windows. If the reporting agent does not have a tax identification number assigned, another identification number allocated by the competent authorities for statistical or other purposes shall be provided. The name or business name and registered office of the legal person or surname and, where applicable, name and address of the place of permanent residence of the natural person who is the reporting agent shall be entered under this heading. In the next line reserved for contact person data, the surname, name or, where applicable, names, and telephone, fax or e-mail links to the natural person who may provide an explanation for the reporting agent for the submitted statement.
7. In the event that the Reporting Financial Institution draws up or transmits the Reporting Financial Institution's account to the customs office by an authorised representative, a different identification number assigned by the competent authorities for statistical or other purposes shall be entered in the pre-printed boxes. Where a representative who is a natural person is not assigned a tax or other identification number, his birth or other similar number allocated by the competent authority shall be indicated. In the next line reserved for contact details, the surname, name or, where applicable, names, and telephone, fax or e-mail links to the natural person who may provide an explanation for the message submitted.
8. The data relating to the reference period shall be entered in the upper left-hand corner of box 44, the total number of completed rows in box 5, the serial number of the sheet with the total number of sheets in box 3, mutatis mutandis as provided for in point 5.
9. The information on the reporting agent set out in point 6 shall be entered in Box 2 of the Document and the data on the reporting agent's representatives shall be entered in Box 8 of the Document in accordance with the provisions of point 7.
Column 1 Statement or first part from left box 33 Document
10. The eight-digit Combined Nomenclature code of the goods dispatched under the Common Customs Tariff shall be entered. 1)
Column 2 Report
11. Data shall not be entered in this column when the goods are dispatched.
Column 3 Statement or box 17a Document
12. The two-digit alphabetical codes of the country of destination of the goods dispatched shall be entered. 2) The State of admission shall be the last Member State of the Community known at the time of dispatch to which the goods are to be delivered under the relevant transaction and the consignment of goods is addressed directly to that Member State.
Column 4 Statement or box 34b Evidence
13. The two-digit code of the region of origin in the Czech Republic, in which the goods dispatched were manufactured or obtained their origin, is marked. If the country of origin or manufacture of the goods is not known or not in the Czech Republic, the code of the region from which the goods are dispatched from the Czech Republic shall be entered. The list of regional codes is set out in Part IV of Annex 1.
Column 5 Statement or box 44 Document
14. In this column and above the dotted marked window in box 44 of the document, the invoiced value of the goods dispatched shall be indicated in the whole crowns of the Czech Republic rounded up, without punctuation marks and without decimal places. For the conversion of foreign currency into Czech crowns, the rate set for customs purposes is used. (3) Invoice value means the price actually paid for the goods dispatched, including any direct commercial costs incurred by the seller associated with the transport of the goods.
15. If the invoice is not issued or the goods are delivered free of charge, the value of the goods to be reported shall be determined as if they were sold or, taking into account the delivery conditions, determined according to the invoiced value of the same or similar goods dispatched under similar conditions.
16. When sending goods after processing, repair or maintenance, the invoiced value shall consist of the invoiced value of the processing operation, including any additions and invoiced value reported when the goods are accepted for processing, repair or maintenance.
17. When re-dispatching aircraft and vessels, classified in heading 8802, 8901, 8902, 8904, 8905 and 8906 of the Combined Nomenclature, (1) after their temporary admission for processing, repair or maintenance, only the value of the processing operation, increased by the value of any allowances from Community goods and the value of the direct commercial costs associated with the transport of goods, if they are incurred by the seller, shall be reported as invoiced value of the goods.
18. When dispatching goods for which it is not collected from the customer, but on the contrary it is paid for by the customer (for example, when dispatching waste), instead of the invoiced value, it shall be entered in column 5 of the report or in box 44 of Document Number "0 '.
19. When sending goods which were located in the Czech Republic for the purpose of financial leasing, the amount invoiced shall be entered in the report in the same way as that declared in the Report when receiving the goods in question.
20. Where a consignment contains several types of goods which are invoiced in bulk without being divided into individual subheadings, the invoiced value for the relevant line of the Report or the certificate sheet shall be determined by a reasonable allocation from the total.
Column 6 Statement or box 46 Evidence
21. The statistical value must be shown in whole crowns of the Czech Republic rounded up, without punctuation marks and without decimal places. For the conversion of foreign currency into Czech crowns, the rate set for customs purposes is used. 3) The statistical value is the invoiced value adjusted to include the direct commercial costs associated with the transport of goods dispatched to the Czech Republic. The statistical value shall not include direct commercial costs of foreign, bank charges and compensation associated with the dispatch of goods, irrespective of the delivery conditions. If the direct commercial costs for the calculation of the statistical value cannot be determined precisely, the transport is carried out free of charge or is provided by the buyer, the transport costs of the Czech Republic shall be calculated at a calculated amount or at an amount equivalent to the amount at the time of payment of this part of the transport provided by the public carrier.
22. In the re-dispatch of aircraft and vessels, classified in headings 8802, 8901, 8902, 8904, 8905 and 8906 of the Combined Nomenclature, (1) after their temporary admission for processing, the statistical value shall be the sum of the statistical value of the received aircraft or vessels and the value of the processing operation, increased by the value of any additions to Community goods and the direct commercial costs associated with the transport of the aircraft or vessels returned to the Czech Republic.
23. When dispatching goods for which it is not collected from the customer, but on the contrary, the supplier is paid to him (for example, when dispatching waste), instead of the statistical value, he shall be entered in column 6 of the report or in box 46 of Document Number "0 '.
Column 7 Statement or box 38 Evidence
24. The net weight of the relevant goods subheading in kilograms shall be indicated. The net weight of less than 1 kg shall be rounded up to 1 kg. A mass of more than 1 kg shall be rounded so that the decimals below 0,5 are rounded downwards and the decimals from 0,5 upwards. The figure shall not be completed by "kg 'and shall not contain a decimal point or dot and decimal places.
25. The net weight is the weight of the goods without any packaging. In cases where the net weight is difficult to accurately determine, the net weight may be replaced by the figure. The net weight is the net weight of the goods with commercial packaging or commercial packaging which directly protects the goods.
26. On dispatch of the subheadings of goods referred to in the specific Regulation (4) and for radioactive substances, the figure "0 'may be given instead of the own weight data.
Column 8 Statement or box 41 Evidence
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Regulation Information
| Citation | Decree No. 200 / 2004 Coll., on statistics on exported and imported goods and the communication of trade data between the Czech Republic and other Member States of the European Communities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.04.2004 |
|---|---|
| Effective from | 01.05.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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