Government Regulation No. 244 / 2016 Coll.
Government regulations implementing certain provisions of the Customs Act in the field of statistics
Valid
Regulation
Effective from 29.07.2016
Text versions:
01.01.2019
29.07.2016
244
GOVERNMENT REGULATION
of 18 May 2016
to implement certain provisions of the Customs Act in the field of statistics
The Government mandates pursuant to § 70 (2) of Act No. 242 / 2016 Coll., Customs Act:
Heading of the reported data and elements of the document for statistical purposes according to the directly applicable European Union Regulation
The heading of the reported data and the elements of the statement for Intrastat as a document for the management of statistics in the field of trade in goods between the Czech Republic and other European Union States pursuant to the directly applicable European Union Regulation ("the report ') are set out in Annex 1 to this Regulation.
Model document for statistical purposes in paper form
The model of the paper-based statement is set out in Annex 2 to this Regulation.
Data reporting thresholds
The methods for reaching the reporting thresholds and the reporting thresholds in the statement are set out in Annex 3 to this Regulation.
Method of reporting corrected or missing data
The method of reporting corrected or missing data in the statement is set out in Annex 4 to this Regulation.
Transitional provision
If this Regulation becomes effective on a date other than the first day of the calendar month, it shall apply to the conversion of the foreign currency into Czech crowns for the calendar month in which this Regulation became effective for:
(a) for the purpose of monitoring the fact that the reporting agent reaches the reporting thresholds, the exchange rate used to maintain accounts, to grant or exempt value added tax, or to calculate the customs value in accordance with the directly applicable European Union provisions laying down the Union Customs Code; and
(b) other purposes under this Regulation, the exchange rate in accordance with the directly applicable European Union provisions laying down the Union Customs Code.
Efficacy
This Regulation shall enter into force on the day of its publication.
Prime Minister:
Sobotka v. r.
1. Prime Minister and Minister for Finance:
Ing. Babiš v. r.
Příloha č. 1
Annex No 1 to Government Regulation No 244 / 2016 Coll.
Heading of the reported data in the statement and elements of the statement
I. Scope and manner of presentation
1. The statement shall indicate the goods dispatched or received, regardless of whether the transaction in which the goods prove to cross the national border of the Czech Republic is carried out with a person registered or not registered for value added tax. Data on the dispatch or acceptance of selected goods referred to in the directly applicable European Union Regulation (1) shall not be entered in the statement.
2. The report to which the reporting agent informs that it has not carried out any dispatch or acceptance of goods during the relevant reference period shall be referred to as a negative report. The negative declaration shall be made separately for the goods received and separately for the goods dispatched and transmitted to the customs administrator within the same time limits as the statement.
3. The declaration shall contain only the particulars specified in the prescribed parts, shall not contain other particulars and shall not be deleted or rewritten.
4. The statement in paper form, which is completed manually, may only be completed in capital letters, in blue or black and indelible.
Tribal data and basic data
5. The data on the reference period, the reporting agent or its representatives shall be entered in the electronic statement in the programme application of the customs administrator for its transmission and, where applicable, copies (hereinafter referred to as the "programme application ') to the extent and in a manner similar to that of the paper statement.
6. Data on the reference period, the reporting agent or its representatives shall be entered in the paper-based statement as follows:
6.1 In the first line, the reference to the reference period for which the information on dispatch or admission of goods is entered in the declaration shall be indicated in the pre-printed windows. To be completed by the respective figures in the structure "four digits of year and two digits of month in year (in the form of" RRRRMM ") '. For example, the entry" April 2016' is marked "201604 '. Other pre-printed windows shall include the total number of lines completed on the statement sheet; The numbers are aligned to the right in the windows. Zero shall be entered in any unused window before the indicated number of completed rows.
6.2 The tax identification number shall be entered in the section headed "Reporting Unit" in pre-printed windows. The name and address of the registered office of the legal person or surname and name or, where applicable, other names shall be entered under this heading and the address of the residence of the natural person who is the reporting agent. In the next line reserved for contact details, the surname, name or, where applicable, names, address of residence and telephone, fax or e-mail links to a natural person residing in the Czech Republic, who may provide explanations for the reporting agent for the submitted statement.
6.3 Where the declaration is drawn up or transmitted to the customs administrator by a representative of the reporting agent, the word "YES ', which may be supplemented or replaced by the name and address of the registered office of the legal person or surname and, where appropriate, other names, and address of the natural person, shall be entered in the title" Third Party'. In the next line reserved for contact person data, the surname, name or, where applicable, name, address of residence and telephone, fax or e-mail connection to a natural person residing in the Czech Republic, who may provide an explanation for the submitted statement.
6.4 The date of issue of the document in the structure "four digits of the year, two digits of the month in the year and two digits of the day in the month (in the form of" YYYY MMDD ") shall be entered under the indicated columns of the statement. For example, the figure" 27 May 2016 'shall be marked with "20160527'.
Code of special type or movement of goods
7. A two-digit alphabetical code identifying a specific type of goods or their movement or simplified consignments of low-value goods shall be provided. The method of completion and the codes used are set out in Part IV of this Annex.
Type of transaction code
8. The two-digit code from the list of transaction nature codes set out in Part II of this Annex shall be entered.
Country of destination code
9. The two-digit alphabetical code of the country of destination of the goods dispatched shall be entered.
Country of dispatch code
10. The two-digit alphabetical code of the country of dispatch of the goods received shall be entered.
Group code of delivery terms
11. The code of the group of delivery conditions to which the delivery condition used when the goods are dispatched or received shall be indicated in a large letter. The list of delivery conditions is set out in the directly applicable European Union1 Regulation, the list of codes of their groups is set out in Part III of this Annex.
Country of origin code
12. The two-digit alphabetical code of the country of origin of the goods accepted shall be entered. The method of determining the country of origin shall be laid down directly by the European Union1). If the State or territory of origin is not known, it shall be expressed by the code "QU '.
Transport type code
13. The code of the mode of transport according to the intended active means of transport in which the goods dispatched were to leave or leave the territory of the Czech Republic or in which the goods received entered the territory of the Czech Republic is to be entered. The active means of transport is the means of transport which directly transports the goods or the means of transport which drives a set consisting of multiple means of transport. The list of codes of the mode of transport is established directly by the applicable European Union Regulation (1).
Commodity code
14. The eight-digit code of the Combined Nomenclature of goods dispatched or accepted under the Common Customs Tariff (2) shall be entered.
Statistical character
15. For selected goods, a supplementary two-digit statistical character shall be provided. The list of selected goods and additional statistical characteristics is established by the Czech Statistical Office by means of a communication published in the Collection of Laws.
Own weight
16. The net weight of the relevant subheading of the Combined Nomenclature of goods dispatched or accepted shall be indicated in kilograms. If the net weight is less than 1 kg, it is shown in grams by decimal point for the marked zero. A mass of more than 1 kg shall be rounded so that decimal places less than half a kilogram are rounded downwards. It shall be rounded upwards from half a kilogram. The figure is not completed by "kg."
17. The net weight is the weight of the goods without any packaging. In cases where it is difficult to specify, the weight of commercial packaging or packaging which directly protects the goods may also be included.
18. When sending or receiving electricity and radioactive substances for which the mass is not normally detected, the data processed shall be replaced by "0,001 'in the statement.
Quantity in additional units
19. To the nearest three decimal places, indicate the quantity of goods dispatched or accepted in the supplementary unit of measurement determined directly by the European UnionRegulation (1). Three decimal places are also characterised in cases where the quantity in the respective unit of measurement cannot be logically expressed. For example, for the number of pieces, the decimal places are expressed by three zeroes. Where a unit of measurement code (replaced by a dash or a code number "ZZZ ') is not identified for that subheading of goods in the Common Customs Tariff (2), the number" 0' shall be entered.
Invoice value
20. The invoiced value of the goods dispatched or received in whole crowns of the Czech Republic shall be shown, rounded up, without punctuation marks and without decimal places. For the conversion of foreign currency into Czech crowns, the rate used by the reporting agent in the case of the acquisition of goods from another Member State of the European Union or the supply of goods to another Member State of the European Union shall be that of conversion in relation to the obligation to grant value added tax or to grant performance under the law governing value added tax.
21. When sending or receiving goods for which it is not collected from the customer, but on the contrary it is paid for by the customer (for example, when sending or receiving waste), instead of invoicing, the figure "0 'is entered in the statement.
22. When returning returned goods, including those located in the Czech Republic for the purpose of financial leasing, the statement shall show the invoiced value equivalent to that shown in the statement on receipt of those goods.
23. On receipt of returned goods, including those located in another Member State of the European Union for the purpose of financial leasing, the invoiced value shall be the same as that declared in the statement on dispatch of those goods.
24. The invoiced value declared on receipt or dispatch of the goods for processing under contract shall correspond to the invoiced value reported on re-dispatch or re-entry of the goods if returned without passing the processing operation.
25. The invoiced value of goods sent or received as a refund for goods of the same kind and execution shall be equal to the invoiced value declared on receipt or dispatch of the replacement goods.
26. For goods shipped or received with assembly, the invoiced value reported in the statement shall be taken to be the value of the goods without the cost of assembly and associated costs.
27. The invoiced value of the goods containing the information, such as disk, magnetic tape, film, plan, video cassette, CD-ROM, DVD, memory card, memory disk or portable hard drive, is determined on the basis of the total cost of the goods, i.e. the cost of the carrier and the information it transfers.
28. Where a consignment contains several types of goods which are invoiced in bulk without being divided into individual sub-subheadings of the Combined Nomenclature, the invoiced value for them shall be determined by dividing the total by quantity.
II. List of transaction nature codes
Code - Code description
11 Transactions involving the actual or intended transfer of ownership for financial or other consideration, with the exception of transactions falling under codes starting with 2, 8 or 9, in the case of direct sale or purchase other than the designated codes 12 to 19.
12 Transactions involving an actual or intended transfer of ownership for financial or other consideration, with the exception of transactions falling under codes starting with 2, 8 or 9, where the delivery is for sale after approval or after testing or delivery for subsequent sale or by an intermediary agent.
13 Transactions involving an actual or intended transfer of ownership for financial or other consideration, with the exception of transactions falling under codes starting with 2, 8 or 9, in the case of an exchange transaction (for example, barter).
14 Transactions involving the actual or intended transfer of ownership for financial or other consideration, with the exception of transactions falling under codes starting with 2, 8 or 9, in the case of financial leasing (sale or redemption purchase).
19 Other transactions involving the actual or intended transfer of ownership for financial or other consideration of the unnamed codes 11 to 14, with the exception of transactions falling under codes starting with 2, 8 or 9 (for example, the dispatch of goods to persons not registered in value added tax or the receipt of goods from such persons).
Notes to codes 11 to 19:
A) The codes relate to goods transactions in which ownership of goods is changed between a person established in the Czech Republic and a person who is not established in the Czech Republic and has not registered there for value added tax. For the goods subject to such transactions, payment or other consideration shall be made. This includes supplies of goods which are expected to be sold or purchased between persons registered with value added tax in the various states of the European Union and persons not registered with that tax.
B) This includes the sale and purchase of spare parts and parts of goods.
(C) FINANCIAL LEVEL MEANS THE LETTING OF GOODS IN WHICH THE RISK AND BENEFITS RESULT ARE TRANSFERRED TO THE LETTER WHICH, AFTER THE LEVEL OF THE LEVEL, BECOME THE LEVEL OF GOODS.
D) If more than one code is used for one transaction, a smaller code shall be used.
21 Repayment of goods the previous dispatch or receipt of which is identified as a transaction nature code starting with "1 '.
22 Reimbursement free of charge for returned goods, the previous dispatch or receipt of which shall be identified as the code of the nature of the transaction starting with "1."
23 Free refund for non-returned goods (for example when exercising rights under liability for defects), the previous shipment or acceptance of which is marked with a code of character of the transaction starting with "1 '.
29 Repayment of goods the previous dispatch or receipt of which is identified as "91 '.
30 Transactions involving the transfer of ownership of goods without financial or other consideration (e.g. consignments with assistance).
Note to code 30:
The code "30 'also refers to the return of goods whose original dispatch or receipt has been marked with this code.
41 Temporary dispatch or acceptance of goods for the purpose of processing them under contract (without transfer of ownership to the processor) if they are to be returned after processing to the Czech Republic or to the Member State of the European Union from which the processing was first accepted or dispatched to it.
42 Temporary admission of goods for the purpose of processing them under contract (without transfer of ownership to the processor), unless they are to return after processing to the Member State of the European Union from which they were first accepted for processing.
49 Repayment of goods which have been dispatched or accepted for the purpose of processing under contract (without transfer of ownership to the processor) and have not undergone any processing operation.
51 Re-dispatch of goods after processing under contract to the Member State of the European Union from which they were accepted for processing and re-admission of goods after processing under contract from the Member State of the European Union to which they were sent for processing from the Czech Republic.
52 Re-dispatch of goods after processing under contract to the Member State of the European Union from which it was not accepted for processing and re-admission of goods after processing under contract from the Member State of the European Union to which it was not sent for processing from the Czech Republic.
59 Repayment of goods returned or returned after one or more processing operations carried out in accordance with the contract.
Notes to codes 41 to 59:
A) Contract processing includes operations (conversion, construction, assembly, improvement, renovation) to produce a new or truly improved product. This does not necessarily mean a change in the product classification. This does not include repair and maintenance of goods or temporary delivery of goods for the purpose of its completion, packaging, sorting, control and similar simple operations.
(B) Code "49" shall refer to the return of goods the previous dispatch or acceptance of which was declared under code "41" or "42."
(C) Code "59" shall refer to the return of goods the previous dispatch or acceptance of which was declared under code "51" or "52."
80 Supplies of construction materials and technical equipment for the works of civil engineering and civil engineering under a general contract of supply which do not require the issue of an invoice for each item of the contract but for the whole.
Note to code 80:
Includes only goods which are not separately invoiced but for which the full value of the delivery is invoiced on only one or more aggregate invoices. If this is not the case, transactions must be marked with a code starting with "1."
82 Repayment of goods which have been accepted or dispatched as part of the supply of building materials and civil engineering under a general contract of supply which do not require the issue of an invoice for each item of the contract but for the whole.
83 Sending or receiving goods supplied with a refund for goods originally dispatched or received marked with the code of the nature of the transaction "80 '.
91 Dispatch of goods exported by a reporting agent outside the territory of the European Union which is not placed under the customs export procedure in the Czech Republic but in another Member State of the European Union by way of an exit customs office. Admission of goods imported by a reporting agent into the territory of the European Union which have been placed under the customs free circulation procedure by means of a customs office of entry in another Member State of the European Union.
92 Dispatch or acceptance of own property transferred to or from another Member State of the European Union by one person registered with value added tax in the State of destination and dispatch.
94 Dispatch or acceptance of parts or components of goods supplied by its owner to the person from whom it subsequently purchases goods in the manufacture of which it requires the use of those parts or components.
96 The temporary dispatch or admission of goods where there is no change of ownership is linked to the granting of a refund and the expected period of return or dispatch of the goods exceeds 24 months, not being identified by code 41 or 42 (in particular, temporary rental, hire or storage for consideration).
97 The temporary dispatch or reception of goods where there is no change of ownership is not linked to the granting of the refund and the estimated time of the return or dispatch of the goods exceeds 24 months, not being identified by code 41 or 42 (in particular free lending).
99 Other transactions that cannot be identified by any of the above codes.
Notes to codes 94 to 99:
(A) Where the original dispatch or receipt of goods has been declared with the code of the nature of the transaction 94, 96, 97 and 99, the same code shall be renumbered to its readmission or re-dispatch and the provision of replacement goods as such.
(B) Where goods are purchased or sold for a period of less than 2 years during the period of temporary admission or dispatch for the purpose of renting the goods without changing the owner, they shall be reported on the date of the change in ownership.
III. List of delivery conditions group codes
| Kód skupiny | Kódy dodacích podmínek zahrnutých do skupiny v souladu s podmínkami Incoterms Mezinárodní obchodní komory |
|---|---|
| K | EXW, FCA, FAS, FOB |
| L | CFR, CIF |
| M | DAT, DAP, DDP, CPT, CIP |
| N | dodací podmínky neodpovídající žádné z podmínek INCOTERMS |
| Kód skupiny | Vysvětlivka |
|---|---|
| K | zahrnuje dodací doložky Incoterms, při kterých si zajišťuje a hradí hlavní přepravné kupující |
| L | zahrnuje dodací doložky Incoterms, při kterých prodávající hradí přepravné do přístavu určení |
| M | zahrnuje dodací doložky Incoterms, při kterých zajišťuje a hradí hlavní přepravné prodávající |
| N | zahrnuje dodací doložku Incoterms s místem dodání zboží na státní hranici nebo sjednané dodací podmínky neodpovídají žádné z doložek Incoterms |
IV. Reporting heading for special types and movements of goods and for low value goods
1. Where the declaration contains details of individual small consignments of goods dispatched or accepted, the invoiced value of which is less than EUR 200, they may be shown in aggregate under the common code of goods 99500000. To this goods code, only the country of destination code on dispatch, the country of dispatch on arrival of the goods, the invoiced value of the goods dispatched or received and the code of the special type or movement of the goods "MZ 'shall be entered in the statement of the other goods. This simplified way of reporting data for small consignments cannot be used where another code identifying the specific type or movement of goods is to be entered in the statement. If the reporting agent does not use this simplified method of reporting data for small consignments, the code of the specific type or movement of goods" MZ' does not appear in the statement. For the conversion of foreign currency into Czech crowns, the rate used by the reporting agent in the case of the acquisition of goods from another Member State of the European Union or the supply of goods to another Member State of the European Union shall be that of conversion in relation to the obligation to grant value added tax or to grant performance under the law governing value added tax.
2. The possibility of simplified classification in the codes of goods of Chapter 98 of the Combined Nomenclature and of non-disclosure of the actual weight and quantity of goods in supplementary units for industrial units dispatched or accepted), specifying the code of the special type or movement of goods "ZI 'in the statement, may be used by the reporting agent only in cases published by the Czech Statistical Office in a way that allows remote access.
(3) Data on distributed consignments of goods (3) shall be entered in the statement in total for the reference period in which the last consignment is dispatched or accepted and shall be marked with the code of the special type or movement of goods "ZR" in the statement. Where different modes of transport or delivery conditions apply to each sub-consignment, the declaration shall indicate the codes corresponding to the last consignment or the predominant number of sub-consignments.
4. the entry in the statement of transfer of economic ownership (3) shall be renumbered as a special type code or movement of goods "ZP."
(5) The information given in the statement of transfer of economic ownership of the aircraft (3) shall be identified as a special type code or movement of goods "ZL."
(6) The dispatch of goods to the ship and to the aircraft (3) shall be identified as a special type code or movement of goods "ZZ."
7. The dispatch or reception of goods intended for the crew of offshore installations, for the operation of engines, machinery and other equipment of such equipment and goods manufactured or obtained by means of offshore installations (3) shall be identified in the statement as a special type code or movement of goods "ZT '.
8. The content of the information given in the declaration of dispatch or reception of marine products is determined directly by the applicable European Union Regulation (3). The dispatch or reception of a marine product shall be identified by a code of a specific kind or movement of goods "ZM."
9. The content of the information given in the declaration of dispatch or reception of spacecraft is determined directly by the applicable European Union Regulation (3). The sending or receiving of a spacecraft shall be identified by a code of a specific type or movement of goods "ZK."
10. The sending or receiving of goods for which no refund is granted by the customer, but on the contrary the refund is accepted from their supplier, shall be identified as a specific type code or movement of the goods "ZO '.
11. Where, during one reference period, the goods are accepted and re-dispatched or re-dispatched and re-admitted, in both cases in the unaltered state, in particular for reasons of complaint, no indication of such goods shall be required in the statement.
12. An indication of the dispatch and reception of electricity and gas transported through transmission networks shall be reported by the reporting agent to or from another Member State of the European Union in accordance with its established requirement for transmission network operators (lines or pipelines) to transport electricity or gas. In case the State of destination or dispatch for electricity and gas transported by transmission networks cannot be clearly defined, the country code adjacent to the Czech Republic shall be entered in the statement. If the reporting agent does not know the exact invoiced value of electricity and gas transported by transmission networks at the time of reporting, it may replace it with the average calculated value. If it does not know the country of origin, it shall be marked with the code "QU."
Příloha č. 2
Annex No 2 to Government Regulation No 244 / 2016 Coll.
Příloha č. 3
Annex No. 3 to Government Regulation No 244 / 2016 Coll.
Method of reaching the reporting thresholds and thresholds
1. The reporting agent shall draw up a separate statement of dispatch and a separate statement of receipt from the reference period in which, from the beginning of the calendar year or from the date of allocation of the new tax identification number during the calendar year, the total value of goods dispatched to other Member States of the European Union has reached the reporting threshold of CZK 12 000 000, or from the date of assignment of the new tax identification number during the calendar year, the total value of goods received from other Member States of the European Union has reached the reporting threshold of CZK 12 000 000.
2. The reporting agent shall monitor the fact that it will reach the reporting thresholds referred to in the previous point separately. For the conversion of foreign currency into Czech crowns, the rate used by the reporting agent in the case of the acquisition of goods from another Member State of the European Union or the supply of goods to another Member State of the European Union shall be that of conversion in relation to the obligation to grant value added tax or to grant performance under the law governing value added tax.
3. An indication of the goods dispatched or accepted in the months preceding the month in which the reporting threshold was reached shall not be entered in the statement.
Příloha č. 4
Annex No 4 to Government Regulation No 244 / 2016 Coll.
Method of reporting corrected or missing data
1. The correction of inaccurate or erroneous data in the electronic statement shall be made in a programme application to the extent and in a manner similar to that of the paper statement and, where applicable, only in the line in which the supplemented or corrected entry is given.
2. The correction of inaccurate or erroneous data from the paper-based statement shall be made by drawing up a new and complete statement for the reference period for which a statement containing inaccurate or erroneous information has been transmitted. In the same way, it is also necessary to correct the statement in which the information is missing or in which the statement does not appear. The new document shall be clearly marked in the upper right corner with the word "CORRECTION '. The line with the completed or corrected statement shall be marked with a cross at the right edge of the statement.
(3) Corrections and additions to the statement shall not be made where it is not possible to transmit to the customs administrator by the end of the deadline for the transmission of the statement for the month of June following the year of the reference period to which the correction or addition of the statement relates.
4. No inaccurate or erroneous indication of the invoiced value needs to be corrected unless the corrected initially reported invoiced value is changed by more than 5%. The reporting entity does not correct the reported value when it is not subject to a correction of the value added tax base. The value and other data relating to goods whose value has been fully credited to the seller shall not be corrected.
5. An inaccurate or erroneous indication of the quantity of goods need not be corrected unless a correction of more than 5% of the quantity of goods initially declared does not change.
6. If the inaccurate, erroneous or missing figure or the statement that appears in the statement, even if it is not to be stated, is different from the quantity or value of the goods, the correction of the statement need not be made if the value of the goods to which the declaration relates does not exceed CZK 10 000.
1) Regulation (EC) No 638 / 2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330 / 91.
(2) Council Regulation (EEC) No 2658 / 87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended.
3) Commission Regulation (EC) No 1982 / 2004 of 18 November 2004 implementing Regulation (EC) No 638 / 2004 of the European Parliament and of the Council concerning Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901 / 2000 and (EEC) No 3590 / 92. Commission Regulation (EU) No 113 / 2010 of 9 February 2010 implementing Regulation (EC) No 471 / 2009 of the European Parliament and of the Council on Community statistics relating to external trade with third countries as regards the scope of trade, the definition of data, the compilation of statistics on trade by business characteristics and invoicing currency, and specific goods and movements.
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Regulation Information
| Citation | Decree No. 244 / 2016 Coll., implementing certain provisions of the Customs Act in the field of statistics |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.07.2016 |
|---|---|
| Effective from | 29.07.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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