Decree No. 245 / 2016 Coll.
Order implementing certain provisions of the Customs Act
Valid
Order
Effective from 29.07.2016
Zobrazeno prvních 200 z celkem 537 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
245
DECLARATION
of 13 July 2016
to implement certain provisions of the Customs Act
The Ministry of Finance sets out, pursuant to § 70 (1) of Act No. 242 / 2016 Coll., the Customs Act, as amended by Act No. 609 / 2020 Coll. and Act No. 355 / 2021 Coll., and pursuant to § 72 (4) and (5) of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll. and Act No. 218 / 2025 Coll.:
Additional particulars of the customs declaration for customs, tax and statistical purposes
The additional particulars of the declaration in accordance with the directly applicable European Union1) for customs, tax and statistical purposes are set out in Annex 1 thereto.
Formats and model of the special supplementary declaration under the Value Added Tax Act
The particulars and model of the special supplementary declaration under the Value Added Tax Act are set out in Annex 1a to this Order.
Formats and model of customs declaration for persons enjoying privileges and immunities under an international contract
The formalities and the model of the declaration for persons enjoying privileges and immunities under the international contract are set out in Annex 2 to this order.
Forms and specimen of the guarantee and guarantee document for customs clearance outside the transit procedure
(1) The formalities and model of the guarantee instrument for the purpose of securing customs duties are set out in Annex 3 to this Regulation.
(2) The formalities and model of the guarantee document for the purpose of securing customs duties are set out in Annex 4 to this Regulation.
(3) The guarantee document is 148 x 105 mm and has a engraved underprint in yellow, making counterfeiting more difficult. White paper weighing not less than 55 gr / m2 shall be used for the manufacture of the guarantee document. The guarantee document shall contain the name or mark of the printer, the designation of the guarantee document and the unique registration number.
Model of guarantee for the purpose of securing customs duties by another person
(1) The model of the guarantee instrument for the purpose of securing customs duties is set out in Annex 5 to this Order by an individual guarantee using the guarantee instrument by another person.
(2) The model of the guarantee instrument for the purpose of securing customs duties by a comprehensive guarantee by another person is set out in Annex 6 to this Order.
Forms and model certificate of the user of the comprehensive guarantee
(1) The model of the certificate of the user of the comprehensive guarantee outside the customs transit procedure (hereinafter referred to as "the certificate of the user of the comprehensive guarantee") is set out in Annex 7 to this order.
(2) The certificate of the user of the guarantee shall be 297 x 210 mm and shall be accompanied by a engraved underprint in green, making counterfeiting more difficult. White paper weighing not less than 55 gr / m2 shall be used for the production of the certificate. The certificate shall contain the name or mark of the printer, the identification of the certificate and the unique registration number.
Formats and model of guarantee waiver certificate
(1) The model of the certificate of the debtor exempted from the obligation to provide security outside the transit procedure (hereinafter referred to as the "guarantee waiver certificate") is set out in Annex 8 to this order.
(2) The guarantee waiver certificate is 297 x 210 mm and has a engraved underprint in the colour blue, making counterfeiting more difficult. White paper weighing not less than 55 gr / m2 shall be used for the production of the certificate. The certificate shall contain the name or mark of the printer, the identification of the certificate and the unique registration number.
Flat-rate management costs in the matter of binding information under the directly applicable European Union Regulation
The amount of costs incurred by the customs administrator in connection with a decision relating to binding tariff information or to a decision relating to binding information on the origin of goods under the directly applicable European Union Regulation (1) shall be determined by adding the flat-rate costs for each standard operating procedure and other laboratory performance carried out by the tax administrator in relation to those decisions. These flat-rate costs are listed in Annex 9 to this Decree.
Content structures of form submissions
(1) Content structure
(a) the registrations of the reporting agent for the reporting of statistics on trade in goods with countries within the European Union are set out in Annex 10 to this Decree;
(b) the simplified versions of the application for registration by the reporting agent for the reporting of statistics on the trade in goods with countries within the European Union are set out in Annex 11 to this Decree;
(c) the notification of the change of registration data of the reporting agent for the reporting of statistics on the trading of goods with countries within the European Union is set out in Annex 12 to this Decree.
(2) The content structure referred to in paragraph 1 shall be indicated, including any instructions for its completion.
Format of form submission
Form submission according to § 7a can be submitted electronically only in XML format.
Common provisions for form submissions
The form of the form issued by the Ministry of Finance or the data structure of the form published by the tax administrator shall be considered to correspond to the content structure provided for in Section 7a also where:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the contents not covered by the requirement for the particulars to be disclosed;
(d) deviates from this content structure as a result of the usual technological processes for the production of the form; or
(e) deviate from this content structure to the extent necessary as a result of an adjustment provided for by law or by a directly applicable European Union regulation.
Conditions for carrying out the customs procedure outside the premises of the customs administrator or of the customs area or outside the official hours of the customs administrator for the public and the way in which the cost of such execution is determined
(1) The customs procedure shall be carried out outside the premises of the administrator of the customs territory, provided that:
(a) at the time proposed by the applicant, the supporting documents, the goods and, where appropriate, the means of transport in which the goods are transported are prepared in such a way that customs procedures and controls of the goods can be immediately initiated and terminated without delay;
(b) the conduct of a customs procedure outside the premises of the customs administrator or outside the customs area is justified by the economy, in particular where transport and control of goods are facilitated or where otherwise urgent; or
(c) the conduct of a customs procedure outside the premises of the customs administrator or outside the customs area shall not prevent the operating conditions of the customs administrator.
(2) The customs procedure carried out on request outside the customs administrator's premises or outside the customs territory shall be determined by the costs of the customs administrator for each 15 minutes of the customs procedure and of the journey needed to arrive at the place of the customs procedure and back.
a) in the official hours of the customs administrator in the amount of CZK 100,
(b) on working days outside the office hours of the customs administrator of CZK 150; or
c) on days of leave or rest of 200 CZK.
(3) The costs of the customs administrator for the customs procedure carried out on request outside the customs administrator's premises or outside the customs premises shall also be:
(a) costs incurred by the administrator of the customs duty for the expenditure declared; or
(b) compensation for the use of road motor vehicles by the customs administrator on business trips.
(4) Costs incurred by the customs administrator for the customs procedure carried out outside the premises of the customs administrator or outside the customs area shall not be determined where such execution consists in carrying out the inspection of the goods
(a) in a place approved in advance as a place for the presentation of goods or for temporary storage under the directly applicable European Union Regulation (1); or
(b) where the customs administrator has provided for the waiver of the obligation to submit goods under the directly applicable European Union Regulation (1).
(5) For the customs procedure carried out on request at the premises of the customs administrator or in the customs territory outside the customs office hours of the customs administrator, the costs of the customs administrator shall be determined for each 15 minutes of the customs procedure initiated.
a) on working days of CZK 150, or
b) on days of leave or rest of 200 CZK.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Babiš v. r.
Příloha č. 1
Annex No 1 to Decree No. 245 / 2016 Coll.
Additional particulars of the customs declaration for customs, tax and statistical purposes
GENERAL PROVISIONS
1. The additional particulars shall be entered on the customs declaration marked "Single Administrative Document '(" Form') as well as in the supplementary note to the form ("Supplementary form ').
2. If the consignment consists of several items of goods, one or more supplementary sheets shall be attached to the form. Where only one or two items of goods are declared on the last accompanying supplementary sheet, the unused space for listing any additional items shall be crossed out. The maximum number of items of one declaration shall be 999.
(3) The form and the supplementary sheet shall be completed by means of a typescript or mechanographic or similar procedure. Filling by hand shall be permitted only if the customs declaration is lodged by the passenger and covers goods which he carries in his personal luggage. In such cases, the declaration must be completed in block letters only, in blue or black and indelibly.
DATA APPLIED IN THE SINGLE COLLECTION OF THE PRINCIPLE AND IN THE SUPPLEMENTARY LIST
A. CUSTOMS EXPORT SCHEME, RESEARCH EXPORT, CUSTOMS ARRANGEMENT SCHEME IN CUSTOMS CLAIMS OR PRODUCTION UNDER CUSTOMS CLAIMS AND CUSTOMS CONTROL OF PREFINANCED GOODS FOR EXPORT, CUSTOMS ARRANGEMENTS OF THE PASSIVE TESTING STATUS, UNION TRANSIT SCHEME OR EXAMINATION OF UNION CUSTOMS STATUS.
Box 2: Consignor / Exporter
Where the consignment consists of goods from several exporters or consignors, the text "different 'and code" 00200' shall be entered in this box. Each sheet of the form shall be accompanied by a list containing their EORI number, the name or surname and, where appropriate, the other names, registered office or address of residence.
Box 3: Forms
This box shall not be completed if the declaration contains only one item of goods.
Box 4: Loading lists
The number of loading lists attached may be entered in this box.
Box 8: Consignee
Where a consignment is intended for several recipients, the text "different 'and code" 00200' shall be entered in this box. Each sheet of the form shall be accompanied by a list containing the name or surname of the form and the name and, where appropriate, any other names, registered office or address of residence. Optionally, the EORI number of the consignee may be indicated in this box on the form or the EORI number of the recipients on the attached list.
Box 24: Type of trade
In the left-hand side of the bold-marked box of this box, there is a one-digit code for the nature of the transaction from column A of the code list established directly by the European Union Regulation (1).
Box 30: Location of goods
1. The place where the goods can be checked shall be indicated as follows:
(a) where the customs procedure is carried out in the premises of the customs administrator or in the customs territory, the code of the customs administrator shall be indicated;
(b) where the customs procedure is carried out outside the premises of the customs administrator or outside the customs territory of the exporter or consignor or at another individually designated or approved place, the EORI number of that exporter or consignor shall be indicated;
(c) if, on the basis of the authorisation of the simplified procedure, the entry in the declarant's records or the "Local clearance" within a transitional period under the directly applicable European Union Regulation (1) is presented at the approved place, the code assigned to that approved place shall be indicated,
(d) where goods are presented in an area other than the customs declaration by virtue of a "Centralised Customs Procedure" authorisation under the directly applicable European Union1), the code of the customs administrator to which the goods are presented shall be entered.
2. If the entry in the declarant's records under the directly applicable European Union Regulation has been waived on the basis of authorisation, this box shall not be filled in.
Box 31: Cartons and description of goods; marks and numbers; container number (s); Number and type
(1) The description of the goods must be sufficiently precise to ensure the identity and classification under the corresponding subheading of the Common Customs Tariff (1). It may be accompanied by a foreign language name, chemical mark, trade mark, trade mark and the like.
2. Where goods are waste under the Waste Act, the description of the goods shall be supplemented by the waste code indicated in the accompanying documents for shipments of waste under the directly applicable European Union legislation on shipments of waste (2) and the relevant code for recovery or disposal ("R1 'to" R13' or "D1 'to" D15'). In addition, the type of waste code shall be provided:
"WZE '- if the goods are listed in a green list of waste under the directly applicable European Union legislation on shipments of waste 2),
"WZL '- if the goods are listed in the yellow list of wastes in accordance with the directly applicable European Union legislation on shipments of waste 2),
"WAX '- unless goods which are waste under the Waste Act are included in any of the listed lists.
3. Where exports of goods are eligible for export refunds under the relevant directly applicable European Union Regulation (4), the code "IN 'shall be entered in this box, the slash and the net weight of the basic product for which the refund will be requested. In the case of composite products or mixtures, the net weight shall be given only to the substitution and the nomenclature of the ingredient, if different from that in box 33 of the form or supplementary sheet. Where a refund is requested for several ingredients, this information shall be provided on a separate sheet attached to each sheet of the form or supplementary sheet, as appropriate. The registration number of the manufacturer's declaration of the composition of the product shall also be provided. The above information may not be provided in the case of exports of composite products or mixtures where the quantities and nature of the ingredients taken into account for calculating the refund are determined from the analysis of the exported goods.
4. If necessary, enter in this box the abbreviation "DKK: 'and after the colon four-digit additional codes separated by the comma listed in Part III of this Annex.
Box 32: Order No
This box shall not be completed if the declaration contains only one item of goods.
Box 33: Commodity code
The additional code set out in Part III shall be entered in the fifth subsection of this box. This Annex applies to goods identified by this code. If the goods are identified by two or more codes set out in Part III of this Annex, one of these codes shall be entered in the fifth subsection of this box and another of those codes in box 31 of the form or supplementary sheet, where appropriate.
Box 35: Gross weight (kg)
When electricity is exported, the entry "0,001 'shall be entered in this box.
Box 37: Scheme
The code specifying the customs procedure or the requirement for customs and / or tax relief under the directly applicable European Union Regulation (1) or Part V. of this Annex shall be entered in the right part of this box. Where no code specifying the customs procedure or expressing a customs and / or tax relief requirement is indicated, the code number "000 'shall be entered.
Box 38: Net weight (kg)
1. The entry in this box must be given to 3 decimal places.
2. When electricity is exported, the entry "0,001 'shall be entered in this box.
Box 41: Additional measurement units
The entry in this box must be given to 3 decimal places.
Box 44: Special records / Documents submitted / Certificates and authorisations
1. The national documents, certificates, licences, licences, authorisations and other certificates from the TARIC CZ database, together with their possible identification and, where applicable, depreciation units, write-down quantities from licences and authorisations, including their entry or supplementary entry, shall be entered in the upper left corner or in the middle. For dual-use items, its code shall be given in accordance with the directly applicable European Union Regulation (3). In the lower left-hand corner, the codes for securing customs duties and other cash transactions or the codes for not requiring the provision of the security referred to in Part IV of this Annex shall be entered.
2. This box, after the code set out in Part IV of this Annex, shall be entered:
(a) the number of the certificate of authorisation to use the security of customs duties and other cash transactions which are administered together with the duty or the guarantee waiver;
(b) the registration number of the authorisation to use the security of customs duties and other cash transactions which are administered together with the duty or the guarantee waiver, unless a certificate of such authorisation is issued,
(c) the amount transferred to the account of the administrator of the customs duties in full crowns of the Czech Republic, if the security is provided in the form of a composition of the amount, up to a maximum of 10 figures; Where a variable symbol has been assigned for the composition of the amount by the customs administrator, the relevant 10-digit variable symbol shall be indicated for the amount slash and slash respectively. Where the amount of the security is to be re-used to secure customs duties and other cash transactions which are administered together with the duty, the slash and the registration number of the re-use permit shall be indicated for the variable symbol,
(d) where applicable, the number of the guarantee document accompanying the form.
Box 46: Statistical value
1. The statistical value of the goods in the whole crowns of the Czech Republic is given, rounded up always. The exchange rate used to calculate the customs value determined in accordance with the directly applicable European Union Regulation is used to convert the value expressed in foreign currency into Czech crowns.
2. For goods for which the supplier is not required to pay but on the contrary the customer is paid for them (for example, when exporting waste), the number "0 'shall be entered in box 46 instead of the statistical value.
3. For re-export of goods, including those located in the Czech Republic for the purpose of financial leasing, the statistical value shall be reported as the same as that reported on import of those goods. The statistical value of the goods re-exported after the end of the inward processing procedure, unless the goods have undergone any processing operation, shall correspond to the statistical value of those goods on importation.
4. The statistical value of goods exported by substitution for goods of the same type and execution shall be equal to the statistical value declared when the goods are exported.
5. For exported goods supplied with assembly, only the value of the goods without the assembly price and the costs associated with them shall be considered as the statistical value.
6. The statistical value of the exported goods, which contains the information and is their carrier, such as disk, magnetic tape, film, plan, video cassette, CD-ROM, DVD, Blu-ray disk, memory card, memory disk or portable hard drive, shall be determined on the basis of the total cost of the goods, i.e. the cost of the medium and the information it transfers.
B. COMPLETION IN THE CUSTOMS SCHEME OF FREE CIRCUMSTANCES, DEFINITIVE USE, ACTIVE TESTING STYLE, TEMPORARY USE, ENLARGEMENT IN CUSTOMS CLASSES AND FREEDOM
Box 2: Consignor / Exporter
Where the consignment consists of goods from several exporters or consignors, the text "different 'and code" 00200' shall be entered in this box. Each sheet of the form shall be accompanied by a list containing its name or surname and, where appropriate, its name, registered office or address of residence. Optionally, the EORI number of the consignor may be indicated in this box on the form or the EORI number of the consignor on the attached list.
Box 3: Forms
This box shall not be completed if the declaration contains only one item of goods.
Box 4: Loading lists
The number of loading lists attached shall be entered in this box optionally.
Box 8: Consignee
If there is one in this box
(a) indicate a person having his registered office or residence outside the European Union; or
(b) indicate the registered office or address of the place of residence of the person different from the place of supply of the goods, the name of the person and his registered office or the address of the place of residence to which the goods will actually be delivered shall be indicated in this box.
Where a consignment is intended for several recipients, the text "different 'and code" 00200' shall be entered in this box. Each sheet of the form shall be accompanied by a list containing their EORI number, the name or surname and, where appropriate, the other names, registered office or address of residence. Where applicable, the list shall also contain the information referred to in the previous paragraph.
Box 24: Type of trade
In the left-hand side of the bold-marked box of this box, there is a one-digit code for the nature of the transaction from column A of the code list established directly by the European Union Regulation (1).
Box 30: Location of goods
1. The place where the goods can be checked shall be indicated as follows:
(a) where the customs procedure is carried out in the premises of the customs administrator or in the customs territory, the code of the customs administrator shall be indicated;
(b) where the customs procedure is carried out outside the premises of the customs administrator or outside the customs territory of the importer or consignee, or at another individually designated or approved place, the EORI number of that importer or consignee shall be indicated;
(c) if, on the basis of the authorisation of the simplified procedure, the entry in the declarant's records or the "Local clearance" within a transitional period under the directly applicable European Union Regulation (1) is presented at the approved place, the code assigned to that approved place shall be indicated,
(d) where goods are presented in an area other than the customs declaration by virtue of a "Centralised Customs Procedure" authorisation under the directly applicable European Union1), the code of the customs administrator to which the goods are presented shall be entered.
2. If the entry in the declarant's records under the directly applicable European Union Regulation has been waived on the basis of authorisation, this box shall not be filled in.
Box 31: Cartons and description of goods; marks and numbers; container number (s); Number and type
1. The description of the goods shall be sufficiently precise to ensure their identity and classification under the corresponding Common Customs Tariff subheading. It may be accompanied by a foreign language name, chemical mark, trade mark, trade mark and the like.
2. Where goods are waste under the Waste Act, the description of the goods shall be supplemented by the waste code indicated in the accompanying documents for shipments of waste under the directly applicable European Union legislation on shipments of waste (2) and the relevant code for recovery or disposal ("R1 'to" R13' or "D1 'to" D15'). In addition, the type of waste code shall be provided:
"WZE '- if the goods are listed in a green list of waste under the directly applicable European Union legislation on shipments of waste 2),
"WZL '- if the goods are listed in the yellow list of wastes in accordance with the directly applicable European Union legislation on shipments of waste 2),
"WAX '- unless goods which are waste under the Waste Act are included in any of the listed lists.
3. Where goods are subject to "first come, first served 'tariff quotas and are requested by the appropriate code in box 39 for their allocation, the unit of measurement code for the quota concerned and the quantity of goods in that unit shall be entered in this box.
4. If necessary, enter in this box the abbreviation "DKK: 'and after the colon four-digit additional codes separated by the comma listed in Part III of this Annex.
5. Where goods are requested to be placed under the customs procedure for free circulation under the tariff classification of goods at the highest customs duty rate of import, this box shall contain the following entry:
Box 32: Order No
This box shall not be completed if the declaration contains only one item of goods.
Box 33: Commodity code
1. The additional code set out in Part III shall be entered in the fifth subsection of this box. This Annex applies to goods identified by this code. Where the goods are identified by two or more codes as set out in Part III of this Annex, one of these codes shall be entered in the fifth subsection of this box and another of those codes in box 31 of the form or supplementary sheet, as appropriate.
2. The additional value added tax code set out in Part III of this Annex shall be indicated only where the customs clearance of goods gives rise to an obligation to pay VAT under the Value Added Tax Act.
Box 35: Gross weight (kg)
When electricity is imported, the entry "0,001 'shall be entered in this box.
Box 37: Scheme
The code specifying the customs procedure or the requirement for customs and / or tax relief under the directly applicable European Union Regulation (1) or Part V. of this Annex shall be entered in the right part of this box. Where no code specifying the customs procedure or expressing a customs and / or tax relief requirement is indicated, the code number "000 'shall be entered.
Box 38: Net weight (kg)
1. The entry in this box must be given to 3 decimal places.
2. When electricity is imported, the entry "0,001 'shall be entered in this box.
Box 39: Quota
In cases where the goods are subject to a tariff quota, this box shall bear the code name of the tariff quota.
Box 41: Additional measurement units
The entry in this box must be given to 3 decimal places.
Box 43: Evaluation method
The proposed assessment method shall be indicated using the appropriate code established by the directly applicable European Union1.
Box 44: Special records / Documents submitted / Certificates and authorisations
1. The national documents, certificates, licences, licences, authorisations and other certificates from the TARIC CZ database, together with their possible designation, depreciation units and, where applicable, the depreciation of licences and authorisations shall be entered in the upper left corner or in the central part. In the lower left-hand corner, the security codes and other cash transactions which are administered together with the duty shall be entered or the codes not requiring the provision of the security referred to in Part IV of this Annex.
2. This box, after the code set out in Part IV of this Annex, shall be entered:
(a) the number of the certificate of authorisation to use the security of customs duties and other cash transactions which are administered together with the duty or the guarantee waiver;
(b) the registration number of the authorisation to use the security of customs duties and other cash transactions which are administered together with the duty or the guarantee waiver, unless a certificate of such authorisation is issued,
(c) the amount transferred to the account of the administrator of the customs duties in full crowns of the Czech Republic, if the security is provided in the form of a composition of the amount, up to a maximum of 10 figures; Where a variable symbol has been assigned for the composition of the amount by the customs administrator, the relevant 10-digit variable symbol shall be indicated for the amount slash and slash respectively. Where the amount of the security is to be re-used to secure customs duties and other cash transactions which are administered together with the duty, the slash and the registration number of the re-use permit shall be indicated for the variable symbol,
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 245 / 2016 Coll. to implement certain provisions of the Customs Act |
|---|---|
| Regulation Type | Order |
| 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.
Comments 0