What is Act No. 242 / 2016 Coll.?

Act No. 242 / 2016 Coll., Customs Act — Law Customs Act.

When it became Act No. 242 / 2016 Coll. effectiveness?

Act No. 242 / 2016 Coll. became effective 29.07.2016.

Is Act No. 242 / 2016 Coll. still valid?

Yes, Act No. 242 / 2016 Coll. is still valid and effective.

How many times was it Act No. 242 / 2016 Coll. amended?

Act No. 242 / 2016 Coll. has 10 time versions of the text.

Act No. 242 / 2016 Coll. - Law Customs Act

242

THE LAW

of 14 July 2016

Customs law

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

GENERAL PROVISIONS

§ 1

Subject matter

This law governs

(a) following directly applicable European Union1 provisions and directly applicable international treaties ("the European Union Regulation")

1. the exercise of supervision over the international trade of the European Union and the goods entering or leaving the customs territory of the European Union;

2. collection, processing and control of statistical data on trade in the European Union;

3. customs administration; and

4. authorisation related to customs administration; and

(b) the administration of taxes where the law governing value added tax or the law governing excise duties provides that the provisions on the administration of customs duties shall apply to their administration.

§ 2

Exercise

The scope of this Act is exercised by the administrative authority which manages customs duties (hereinafter referred to as the "customs administrator ').

§ 3

Application of other legislation

(1) The application of this Act shall be governed by the tax rules, unless the European Union Code is directly applicable) or otherwise.

(2) The administrative rules shall be followed in the case of:

(a) infringement proceedings;

(b) the determination of customs space;

(c) a declaration of part of the territory of the Czech Republic as a free zone, the establishment of the conditions for the exercise of the activity in the free zone and the procedure for making comments on the application for authorisation of a real estate project in the free zone;

(d) the procedure concerning the authorisation under this Act or the directly applicable European Union1), with the exception of the authorisation of the guarantor and the authorisation relating to the use of the security;

(e) the procedure concerning the approved operator's certificate,

(f) the authorisation of a person to use a TIR carnet or to exclude a person from such use.

(3) Where the law governing value added tax or the law governing excise duties provides that the provisions relating to the administration of customs duties shall apply to the administration of such taxes, the provisions of the directly applicable regulation of the European Union (1) and of this law concerning the authorisations relating to the administration of customs duties shall also apply in the context of the administration of such taxes.

§ 4

Local jurisdiction of the customs administrator

(1) The customs administrator responsible for carrying out the customs procedure shall be responsible locally for the administration of the duty where the customs duty is or should have been assessed in that procedure.

(2) The customs administrator, who first established the facts on the basis of which the customs debt was incurred, is responsible locally for:

(a) customs clearance outside the customs procedure;

(b) measuring the customs duty; and

(c) the security of the duty to be charged outside the customs procedure or the customs duty to be measured by means of a freezing order.

(3) Customs procedure in respect of:

(a) the discharge of the customs procedure is the locally competent customs administrator responsible for placing the goods under the procedure;

(b) the placing of goods under a special procedure or the execution of such arrangements is the locally competent customs administrator designated as such in the authorisation to use the special procedure;

(c) the export of goods carried by pipeline or management is the local competent customs administrator in whose territory the exporter has his place of residence or registered office;

(d) the re-export or temporary storage is the local competent customs administrator for which the relevant declaration or notification has been lodged and the goods presented;

(e) the transfer of the goods is the local competent customs administrator for whom the application has been made and the goods have been presented.

(4) The local competent customs administrator shall be responsible for the procedure for authorising the guarantor to provide an individual guarantee using the guarantee document.

(5) In the case of the sale or destruction of goods under customs control, the customs administrator who detained the goods shall be responsible locally.

ČÁST DRUHÁ

CUSTOMS CONTROL

§ 5

Special provisions concerning the performance of post-release checks and checks on goods excluded from customs supervision

(1) In the case of a tax check subject to obligations under customs legislation, carried out in the case of a post-release check or a check of goods excluded from customs supervision, the subject matter of the tax check may be extended or narrowed in its course by the notification of a change to the subject matter of the tax check.

(2) Control after release of the goods and control of the goods excluded from customs supervision may be carried out jointly for several procedures concerning one body.

§ 6

Internal control of consignments

(1) In the event of a reasonable suspicion that a postal or other consignment contains goods subject to customs supervision, its internal control may be carried out even if the contents of the consignment are covered by a letter secret.

(2) The customs administrator shall confirm the implementation of the internal control on the packaging of the consignment and make an official record thereof.

§ 7

Customs seals

(1) The customs administrator may also ensure the customs clearance of goods subject to customs supervision in a local inquiry in order to prevent any unauthorised change or substitution for other goods.

(2) When securing goods subject to customs supervision, the customs administrator may arrange for the space, means of transport, container or packaging in which the goods are located.

§ 8

Exemption from customs control

(1) Customs control shall not be carried out:

(a) baggage of a person enjoying privileges and immunities under an international contract; and

(b) consular baggage and diplomatic and other mail enjoying protection under international law.

(2) A consignment containing an official document intended for the use of the armed forces or the civilian component of the Contracting Parties to the North Atlantic Treaty shall not be subject to customs control if it is stamped and certified that the consignment contains only an official document.

(3) A consignment containing classified information under another law shall not be subject to customs control if it fulfils the conditions and formalities for handling and transporting such documents.

§ 9

Cooperation of persons in customs control

Where customs controls are required,

(a) the checked person is obliged, at his own expense, to allow the goods carried by means of road transport to be checked at the place designated by the customs administrator; or

(b) the customs administrator shall place the goods at a place under the direct supervision of the customs administrator at the expense of the person checked.

§ 10

Time for storing information

The period for the retention of information for customs control purposes under the directly applicable European Union Regulation (1) shall be 10 years.

ČÁST TŘETÍ

CUSTOMS PROCEDURE

§ 12

Customs procedure

(1) Customs procedures shall be carried out for the purpose of deciding whether the goods will be placed under the proposed customs procedure or for the discharge of the customs procedure under which the goods have been placed and, where appropriate, for the purpose of calculating the duty.

(2) Customs procedures shall be carried out for the purpose of a decision on re-exportation, temporary storage or transfer of goods.

§ 13

Customs space

(1) Customs space means the defined territory of international airports and other premises intended for carrying out the customs procedure.

(2) The customs space shall be determined by the customs administrator by measures of a general nature. Where they are to be part of the customs territory of an international airport, the customs space shall be determined on the basis of a decision by the Civil Aviation Authority on the type of airport to be designated as international by the airport.

§ 14

Special arrangements for the implementation of the customs procedure

(1) The customs administrator shall, on request, carry out the customs procedure preferably, even outside the public office hours, in the case of:

(a) perishable goods;

(b) live animals;

(c) goods intended to eliminate the consequences of incidents or emergency situations;

(d) goods imported or exported by regular units or forms of the armed forces of the Parties to the North Atlantic Treaty;

(e) goods imported by persons enjoying privileges and immunities under the international treaty, consular baggage and diplomatic and other mail enjoying protection under international law.

(2) Where the customs procedure is carried out on request outside the premises of the customs administrator or the customs area or outside the official hours of the customs administrator for the public, the costs of such proceedings shall be borne by the person who requested them.

§ 15

Full power in customs proceedings in the case of direct representation

Where a new agent is elected by a new agent in the customs procedure, the new authorisation has not been granted for the case in which the former agent has started to act against the customs administrator, unless the new agent has expressly given notice of the mandate to the principal.

§ 16

Customs decision

(1) The decision in the customs procedure shall also include:

(a) the date of acceptance of the relevant declaration or notification, if any;

(b) the registration number of the decision replacing the reference number,

(c) the quantity and description and, where appropriate, the name of the goods;

(d) the customs value of the goods or other basis of duty; and

(e) the rate of duty of the goods in accordance with the provisions directly applicable to the European Union1).

(2) Where a customs decision is issued by means of a form directly applicable to the European Union1) or by means of a declaration form for persons enjoying privileges and immunities under an international contract, it shall not contain a statement of reasons and instruction on the appeal where the goods are placed under the proposed procedure by this decision.

§ 17

Corrigendum to the decision given in the customs procedure

(1) Where the customs administrator finds that the duty is incorrect in a decision given in a customs procedure, it shall only rectify that irregularity in its information system, provided that such correction does not affect the amount of the duty fixed or other cash transactions which are administered together with the duty.

(2) The customs authorities of the importing country shall inform the customs authorities of the date of entry into force of this Agreement.

(3) The repair may be carried out no later than 3 years after the end of the calendar year in which the customs procedure decision was issued.

§ 18

Service stamp

(1) The stamp of the customs office may be replaced by the stamp of the official for the performance of its duties.

(2) The official stamp must contain:

(a) the name of the customs administrator exercising his authority through the official person who was assigned the stamp; and

(b) the number to be used to identify the official who was assigned the stamp.

§ 19

Storage

(1) For the temporary storage of goods in temporary warehouses of the customs administrator in connection with the management of the customs procedure, the person who submitted the goods to the customs administrator shall be obliged to pay the storage charge of the value of the goods in storage at the rate of:

(a) 0,5% if the storage period does not exceed 5 days, but at least 200 CZK,

(b) 5% if the storage period exceeds 5 days and does not exceed 90 days but at least CZK 500; or

(c) 20% if the storage period exceeds 90 days but is at least CZK 1,000.

(2) The date of entry into storage shall be counted until the period referred to in paragraph 1.

(3) The costs of the proceedings are stored.

ČÁST ČTVRTÁ

CUSTOMS MANAGEMENT

HLAVA I

DETERMINATION OF THE DUTIES

§ 20

Further details of the decision establishing the duty

The decision fixing the duty shall also contain a variable symbol for the purpose of marking the payment of the duty.

§ 21

Rate of duty

(1) Customs duties may be measured on the basis of an application for completion of customs duties or on an ex officio basis.

(2) An application for completion of customs duties is not admissible if:

(a) the measurement procedure is under way; the details given in the application for the completion of the duty shall be used for the completion of the duty; or

(b) proceedings are initiated for the following:

1. exceptional appeal;

2. the means of supervision; or

3. An action against the decision of the customs administrator.

(3) Where the measured duty does not deviate from the duty specified in the application for the completion of the duty, the decision to complete the duty need not be justified.

(4) In the event that the end-of-duty procedure is to result only in a change in the particulars of the decision given in the customs procedure which does not affect the amount of the duty or other cash transactions which are administered together with the duty, the administrator of the duty shall proceed in accordance with Article 17.

§ 22

Elimination of periodic penalty payments

No periodic penalty payment shall be incurred in respect of the amount of customs duty measured.

§ 23

Time limit for fixing the duty

(1) For the purposes of determining whether a duty has been fixed within the time limit for fixing the duty, the duty shall be deemed to have been fixed by notification of the decision to fix it.

(2) Customs duties may be fixed within 10 years of the date on which the customs debt is incurred, provided that the directly applicable European Union Regulation (1) provides that the time limit for fixing the duty may be extended.

§ 24

Solidarity of customs debt

(1) Customs duties or other cash transactions which are administered together with customs duties may be determined jointly and severally.

(2) The customs administrator may provide for customs duties or other cash transactions which are administered together with customs duties, on the basis of a customs control carried out against one of the persons liable for the customs debt jointly and severally.

(3) The provisions of the Tax Code on compulsory joint representation do not apply.

§ 25

Establishment of a tax duty on imports of goods not liable to duty or duty-free

Where the law governing value added tax or the law governing excise duties combines the creation of a tax liability with the formation of a customs debt, the import of goods not subject to a customs duty or exemption from customs duty shall be subject to such tax if the other conditions for its formation are met under the directly applicable European Union Regulation (1).

HLAVA II

APPLICATION OF THE DUTY

Díl 1

Security of customs duties

§ 26

Forms of security of duty

(1) The customs duty shall be ensured by providing a security in accordance with the provisions directly applicable to the European Union1) in the form of:

(a) the composition of the amount;

(b) liability; or

(c) a financial guarantee which is a bank guarantee or which has been granted by an insurance undertaking.

(2) The provision of the security referred to in paragraph 1 shall also provide for other cash transactions which are managed together with the duty.

(3) The provision of the security referred to in paragraph 1 shall not provide value added tax, which shall be administered together with the customs duty, in the case of temporary storage of goods and special customs procedures, with the exception of the customs transit procedure. This does not apply to persons who are an unreliable payer or an unreliable person under the Value Added Tax Act.

(4) For the purpose of authorising other duty relief under the directly applicable European Union1), security may also be provided in the form of a mortgage on immovable property.

§ 27

Security of customs duties by lodging an amount

(1) The amount to which the duty is secured shall be made up in a special account of the administrator of the customs duty by means of a cash transfer or transfer of the excess payment.

(2) If the customs duty is not paid on the date on which it is due, the compound amount shall be used to pay it on that date.

(3) In the case of release of the security provided, the amount lodged shall become an excess of the person who provided the security.

(4) At the request of the person who has provided the security, the amount of the security shall be re-used to ensure customs duty instead of release.

§ 28

Security of customs duties by guarantee

(1) Only a person different from the debtor may be the guarantor.

(2) A person different from the debtor for the purposes of this Act is not a person who is:

(a) by a member of the statutory or supervisory body of the debtor or by whoever controls the debtor as a member of the debtor or by agreement or by other means;

(b) the employer or employee of the debtor;

(c) a person close to the debtor; or

(d) a member of the group under the Value Added Tax Act, of which the debtor is a member.

§ 29

Authorisation of the guarantor

(1) Application for a guarantor's authorisation

(a) the individual guarantee, using the guarantee document, shall be lodged by the person who becomes the guarantor;

(b) on a case-by-case basis, the guarantee shall be lodged by the person providing the duty; or

(c) the comprehensive guarantee shall be lodged by the person who is the user of the comprehensive guarantee.

(2) An applicant for a guarantor's authorisation may be granted such authorisation if:

(a) its financial situation is such that it may fulfil the guarantee obligation referred to in the application for the authorisation of the guarantor or ensure that the guarantee obligation is fulfilled by that amount; and

(b) does not have a arrears note, except for a arrears payment, for which it is permitted to wait his payment or to distribute his payment in instalments;

1. at the authorities of the Financial Administration of the Czech Republic,

2. the customs authorities of the Czech Republic,

3. insurance premiums and periodic penalty payments for public health insurance; and

4. insurance premiums and social security periodic penalty payments and contributions to national employment policy.

Citation	Act No. 242 / 2016 Coll., Customs Act
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	29.07.2016
Effective from	29.07.2016
Effective until	-
Status	Valid

Act No. 242 / 2016 Coll.

Law Customs Act

Contents