Decree of the Government of the Czechoslovak Socialist Republic No. 228 / 1988 Coll.
Ordinance of the Government of the Czechoslovak Socialist Republic issuing the Customs Tariff of Commercial Goods
Valid
Effective from 01.01.1989
228
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 21 December 1988
establishing the customs tariff for commercial goods
The Government of the Czechoslovak Socialist Republic orders pursuant to § 41 paragraph 1 of Customs Act No. 44 / 1974 Coll., as amended by Act No. 117 / 1983 Coll.:
Commercial goods shall be subject to customs duties on the basis and at the rates laid down by the customs duties on commercial goods listed in Annex 1 to this Regulation. 1)
(1) The basis for measuring the customs duty on commercial goods is the customs value, which means the transfer value.2)
(2) The customs value of computer media, containing data or instructions for data processing equipment (hereinafter referred to as "software"), does not include the price or value of software, provided that that price or value of software is distinguished from the price or value of the media.
(3) For the purposes of this Regulation:
(a) the computer medium does not include integrated circuits, semiconductor devices and similar devices, or products containing such circuits or devices;
(b) software shall not consider sound records, cinematographic records or video recordings.
(4) When determining the transfer value, the following costs relating to the supply of goods at national borders shall not be added to the price:
(a) import charges and additional charges;
(b) expenditure on loading, unloading and handling of goods,
(c) insurance expenses,
(d) interest only
1. if they are not part of the price actually paid or to be paid for the goods;
2. where the financial arrangement has been concluded in writing,
3. where the purchaser can prove, if it is requested that the goods are sold at a price declared as actually paid or payable, or that the interest rate applied for does not exceed the normal interest rate for similar operations at the time when the financial reimbursement takes place.
Where the price or value which serves as the basis for the determination of the customs value is expressed in foreign currency, the currency shall be converted into Czechoslovak koruna according to the exchange rate indicated in the exchange rate issued by the Czechoslovak State Bank in force at the time of the application for the clearance of goods.
Where customs authorities authorise a party to dispose of the goods before their release, 3) they shall specify the time limit and the method of communication of the customs values.4)
The Order of the Government of the Czechoslovak Socialist Republic No. 74 / 1980 Coll., issuing the Customs Tariff of Commercial Goods, is hereby repealed.
This Regulation shall enter into force on 1 January 1989.
Adamec v. r.
1) The Customs Tariff of Commercial Goods is published as a separate annex to the Collection of Laws.
2) Agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade (Decree No. 120 / 1984 Coll.).
3) § 70 of Customs Act No. 44 / 1974 Coll.
4) Article 13 of the Agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade (Decree of the Minister for Foreign Affairs No. 120 / 1984 Coll.).
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 228 / 1988 Coll., issuing the Customs Tariff of Commercial Goods |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1988 |
|---|---|
| Effective from | 01.01.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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