Decree of the Ministry of Finance No. 252 / 2002 Coll.
Decree of the Ministry of Finance implementing certain provisions of the Customs Act
Valid
Order
Effective from 01.07.2002
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
§ 2
ČÁST TŘETÍ
§ 3
ČÁST ČTVRTÁ
HLAVA I
§ 4
§ 5
HLAVA II
§ 6
HLAVA III
§ 7
§ 8
§ 9
§ 10
§ 11
ČÁST PÁTÁ
§ 12
ČÁST ŠESTÁ
HLAVA I
§ 13
HLAVA II
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
HLAVA III
§ 21
HLAVA IV
§ 22
§ 23
§ 24
ČÁST SEDMÁ
§ 25
ČÁST OSMÁ
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
ČÁST DEVÁTÁ
§ 32
ČÁST DESÁTÁ
§ 33
§ 34
§ 35
§ 36
ČÁST JEDENÁCTÁ
§ 37
§ 38
ČÁST DVANÁCTÁ
HLAVA I
§ 39
HLAVA II
§ 40
§ 41
§ 42
§ 43
§ 44
ČÁST TŘINÁCTÁ
§ 45
§ 46
§ 47
§ 48
§ 49
ČÁST ČTRNÁCTÁ
HLAVA I
§ 50
§ 51
HLAVA II
§ 52
ČÁST PATNÁCTÁ
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
ČÁST ŠESTNÁCTÁ
§ 62
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
§ 73
§ 74
ČÁST SEDMNÁCTÁ
§ 75
§ 76
§ 77
§ 78
§ 79
ČÁST OSMNÁCTÁ
§ 80
ČÁST DEVATENÁCTÁ
§ 81
ČÁST DVACÁTÁ
§ 82
§ 83
§ 84
§ 85
§ 86
§ 87
§ 87a
§ 88
§ 89
§ 90
§ 91
§ 92
§ 93
§ 94
§ 95
ČÁST DVACÁTÁ PRVNÍ
HLAVA I
§ 96
§ 97
HLAVA II
Díl 1
§ 98
§ 99
§ 100
§ 101
Díl 2
§ 102
§ 103
§ 104
§ 105
§ 106
§ 107
§ 108
§ 109
§ 110
§ 111
§ 112
Díl 3
§ 113
§ 114
§ 115
§ 116
§ 117
Díl 4
§ 118
§ 119
§ 120
§ 121
Díl 5
§ 122
§ 123
§ 124
§ 125
§ 126
Díl 6
§ 127
§ 128
§ 129
§ 130
§ 131
§ 132
§ 133
Díl 7
§ 134
§ 135
§ 136
§ 137
Díl 8
§ 138
Díl 9
§ 139
Díl 10
§ 140
§ 141
§ 142
Díl 11
§ 143
§ 144
§ 145
§ 146
Díl 12
§ 147
§ 148
§ 149
Díl 13
§ 150
ČÁST DVACÁTÁ DRUHÁ
HLAVA I
§ 151
§ 152
§ 153
§ 154
HLAVA II
Díl 1
§ 155
§ 156
§ 157
§ 158
§ 159
§ 160
§ 161
§ 162
§ 163
Díl 2
§ 164
§ 165
§ 166
§ 167
§ 168
§ 169
HLAVA III
§ 170
ČÁST DVACÁTÁ TŘETÍ
§ 171
§ 172
§ 173
§ 174
ČÁST DVACÁTÁ ČTVRTÁ
§ 175
ČÁST DVACÁTÁ PÁTÁ
§ 176
§ 177
§ 178
§ 179
§ 180
§ 181
§ 182
§ 183
§ 184
§ 185
§ 186
§ 187
§ 188
§ 189
§ 190
§ 191
§ 192
§ 193
§ 194
ČÁST DVACÁTÁ ŠESTÁ
§ 195
§ 196
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252
DECLARATION
Ministry of Finance
of 6 June 2002
implementing certain provisions of the Customs Act
Article 4 (1) (2) (a) (2) (2) (a) (2) (2) (2) (b) (2) (2) (4) (4) (4) (4) (4) (4) (2) (5) (c) (2) (2) (b) (3) (4) (4) (4) (4) (4) (4) (4) (4) (5) (2) (a) (4) (4) (4) (4) (4) (4) (4) (4) (4) (4) (5) (5) (5) (5) (5) (2) (5) (5) (2) (a) (a) (4 (5) (5) (5) (5 (5) (5) (5) (5) (5) (5 (5) (5) (5) (5) (5) (5 (5) (5) (a) (5 (5) (a) (5 (a) (5) (5 (5) (5) (5 (
TRANSPORT OF CUSTOMS FOREIGN FOURTH
(Paragraph 1 (4) of the Law)
The border of the customs border zone in the interior shall consist of a line of thought connecting by field point or by air line of the municipality or other places listed in the List of municipalities (s) constituting the border of the customs border zone in the interior, as set out in Annex 1 to this Regulation. The municipalities crossing the border of the customs border zone inland are part of the customs border zone.
FORM AND CONTENTS OF REQUESTS FOR UNDERTAKING INFORMATION
(Paragraph 46 (1) and (6) of the Act)
(1) An application for binding tariff information shall be made on a form, the specimen of which appears in Annex 2 to this Order. The manner in which the information is to be entered in this application and other elements relating to its submission are set out in Annex 3 to this Order.
(2) A request for binding information on the origin of the goods shall be made on a form, a specimen of which appears in Annex 4 to this Order. The manner in which the information is to be entered in this application and other elements relating to its submission are set out in Annex 5 to this Order.
(3) The tariff classification decision - Binding tariff information is issued on a form in Annex 6 to this Regulation.
(4) Decision on the origin of goods - Binding information on the origin of the goods is issued on a form the model of which is set out in Annex 7 to this Order.
METHOD OF IMPLEMENTATION OF THE PERSONAL EXAMINATION
(Paragraph 48 (4) of the Law)
(1) Personal inspection is carried out
(a) in rooms or reserved spaces (section of the train or ship) which are illuminated, have sufficient temperature, are equipped to lay off the clothes and items of the person in respect of whom the personal inspection is carried out and with accessible accessories to allow washing after the personal inspection carried out and which are secured against the entry of unauthorised persons;
(b) by a customs officer of the same sex and in the presence of a non-participating person of the same sex as the person examined if the person concerned has requested the presence of the non-participating party.
(2) A personal inspection is carried out first by examination of the headgear, footwear and parts of the upper clothing. Where the customs officer has reason to suspect that the hidden goods are in a particular part of the clothing or footwear, he shall first examine that part of the clothing or footwear.
(3) After examination of the headgear, footwear and parts of the upper clothing, the customs officer shall continue to examine the linen.
(4) A tour of the body cavities and areas of the body covered by the bandages may be carried out only by a doctor summoned by the customs office in the presence of the customs officer.
(5) A personal inspection of a minor, a person deprived of legal capacity or a person whose legal capacity has been restricted may be carried out only in the presence of his legal representative, guardian or person accompanying him.
PROCEDURE IN THE CUSTOMS SUPERVISORY OF GOODS TRANSPORTED BY TRANSPORT AND MISSION AND DETAILS ON EQUIPMENT OF ESTABLISHMENTS INTENDED FOR TRANSPORT OR TEMPORARY ARRANGEMENT OF GOODS SUBJECT TO CUSTOMS SUPPORT, AS WELL AS ON LOCATION AND EXPOSURES APPLICABLE TO THE IMPLEMENTATION OF CUSTOMS SUPPORT
(Paragraph 50 (4) of the Law)
POSTAGE STYLE
Imports
A consignment carried within the framework of international services (1) (hereinafter referred to as "international consignment") may be issued to a designated person only after the customs office has placed it under the proposed customs procedure or assigned it another customs-approved treatment or use.
Export
(1) The consignment may be exported abroad only after the customs office has released it for export.
(2) A postal consignment containing goods of a commercial nature must be presented to customs before it is lodged.
(3) A consignment of mail containing non-commercial goods must be presented to the customs office before it is submitted to the post office if the goods in question are subject to prohibitions or restrictions laid down by special legislation.3)
EQUIPMENT OF ESTABLISHMENTS INTENDED FOR THE TEMPORARY ARRANGEMENT OF GOODS SUBJECT TO CUSTOMS SUPERVISORY AND LOCATION AND EXPLANATORY TO IMPLEMENTATION OF CUSTOMS SUPERVISORY
(1) The rooms and premises necessary for carrying out customs supervision are in such a place that the working procedures of the customs office and the authorities working with it are effective.
(2) The rooms for customs supervision are closed by the carrier and the postal and international service operator.
(3) The rooms and premises of the carrier and the postal and international service operator in which customs supervision is carried out are properly lit and, where appropriate, equipped with equipment intended for transport or temporary storage of goods, such as tools, ladders, mobile steps, scales, lamps, safety lamps.
SPECIFIC PROVISIONS CONCERNING GOODS CARRIED OUT IN AIR TRANSPORT
General provisions
Where goods are transported to the country by air and are to be transported on the basis of a single transport document by the same means of transport without transhipment to another customs airport, they shall be presented for the purpose of carrying out the customs procedure only to the customs office at the airport where they are unloaded.
Customs control and customs management of tourist and business aircraft
Customs control and customs procedures concerning tourist or business aircraft shall be carried out:
(a) at the first customs airport, (4) where the aircraft arriving from abroad landed for the first time and from where it continues to the next domestic airport;
(b) the last customs airport where the aircraft has a stopover and where it continues to fly abroad.
Customs inspection and customs control of passengers' baggage carried in the baggage compartment of an aircraft
(1) Customs control and customs procedures concerning baggage contained in the baggage compartment and belonging to persons carrying aircraft arriving from abroad which, after a transfer to another airport in the country, continues to fly to another airport shall be carried out at the second airport only if that airport is a customs airport. In this case, the legislation governing the import of luggage by persons arriving from abroad shall apply to baggage. This shall not apply if the person concerned proves that the goods contained in the baggage have been acquired in the country.
(2) Customs control and customs procedures concerning baggage contained in baggage spaces and belonging to persons carrying aircraft who continue to fly abroad after a stop at an airport in the country shall be carried out at that airport only if it is a customs airport.
(3) A customs check shall be carried out at the customs airport on baggage transported abroad in the baggage compartment of the aircraft.
(a) transhipped to another aircraft leaving for another customs airport; or
(b) transhipped on board aircraft which will be transported to another customs airport and transferred here again to an aircraft flying abroad.
The carrier shall take measures to ensure that:
(a) the transfer of the goods is prevented on arrival before the customs procedure is carried out for baggage in the baggage compartment;
(b) the transfer of the goods on departure is prevented after customs clearance has been carried out for baggage in the baggage compartment.
Customs control and customs control of passengers carried on board aircraft
(1) Where baggage brought into the country on board an aircraft arriving from abroad is transferred at the airport to another aircraft providing a domestic flight and to which it is carried on, customs control and customs procedure shall be carried out
(a) at the destination customs airport, in the case of baggage situated in the baggage compartment, at the first customs airport, the customs inspection and the customs procedure shall be carried out only where, for reasons of good consideration, this is necessary;
(b) a further inspection may be carried out at the first customs airport where the baggage is carried out.
(2) Where baggage is loaded on an aircraft providing a domestic flight to be transported to another airport and transferred to an aircraft departing abroad, customs control and customs procedures shall be carried out at the starting airport in the case of baggage situated in the baggage compartment and this airport shall be the customs airport. A customs check shall be carried out at the last airport only if, for reasons appropriate to the inspection of the cabin baggage, this is necessary.
(3) Where baggage which has been transported from abroad on board an aircraft on a regular or charter flight is transferred at the airport to a tourist or business aircraft departing to another airport, customs control and clearance shall be carried out at the destination aerodrome on a regular or charter flight.
(4) When baggage is loaded on board a tourist or business aircraft providing a domestic flight to which they are transported to another airport and transferred here to an aircraft providing a regular or charter flight and departing abroad, customs control and customs procedures shall be carried out at the initial airport of the regular or charter flight.
SINGLE CUSTOMS RATES FOR GOODS WHICH HAVE NO TRADE SAFETY AND THE USE OF CONTRACTING RATES FOR IMPORTS OF GOODS ORIGINATING FROM COUNTRIES WITH WHICH THE CURRENT TREATY ON VISIBILITY OF CUSTOMS EXPENSES HAS NOT BEEN CLOSED
(Paragraph 56 (3) and (4) of the Law)
(1) A uniform rate of duty of 5% of the customs value shall apply where the customs value or the aggregate customs value of goods which are not of a commercial nature and which are imported by travellers or imported for natural persons in consignments does not exceed CZK 8 000.
(2) The uniform rate of duty referred to in paragraph 1 shall not apply where the declarant proposes that the customs office should calculate the duty at the rates laid down in the customs tariff.
(3) The conventional rate of duty applies to goods originating in the States listed in Annex 8 thereto.
CUSTOMS VALUE
PERSONS WHO ARE CONSIDERED AS MEMBERS OF THE SAME FAMILY
(Paragraph 65 (4) of the Law)
(1) Persons are considered to be members of the same family only if they are related
(a) spouse,
(b) parent and child,
(c) siblings,
(d) grandparent and grandson,
(e) uncle or aunt and nephew or niece,
(f) father-in-law or mother-in-law and son-in-law or daughter-in-law,
(g) brother-in-law or sister-in-law.
(2) The relationship created by birth is equal to the relationship created by adoption.
PROCEDURE FOR DETERMINING THE CUSTOMS VALUE
(Paragraph 65 (6) of the Act)
General provisions
(1) If the price for the goods was not actually paid at the time of the determination of the customs value, the basis for determining the customs value under Paragraph 66 of the Act is the price to be paid for the goods at that time.
(2) Where the price actually paid or to be paid for goods pursuant to Paragraph 66 (2) of the Act contains the amount of internal tax applicable to the goods in question in the country of origin or export, that amount shall not be included in the customs value where it is possible to prove to the customs authorities that the goods in question have been exempt from that tax or that tax has been or will be refunded to the buyer.
(3) For the purposes of determining the customs value under Section 66 of the Act
(a) the fact that the goods being sold are intended for release for free circulation is sufficient proof that they have been sold for export to the country;
(b) in the case of successive sales prior to the determination of the customs value, proof that the sale is for export to the country is only the last sale which led to the import of goods into the country or the sale which took place in the country before the release for free circulation;
(c) where the price relating to sales made before the last sale leading to the importation of goods into the country is declared, it must be demonstrated to the satisfaction of the customs authorities that such sales were made for export to the country,
(d) where goods have been used in a third country during the period between their sale and release for free circulation, the transfer value shall not be the customs value of those goods,
(e) the purchaser may not fulfil conditions other than those resulting from the purchase contract.
(4) Where it is found, in application of Paragraph 66 (2) (b) of the Act, that the sale or price of the imported goods is subject to conditions or transactions, the value of which may be determined in relation to the goods to be evaluated, the value of such conditions or transactions shall be assessed as an indirect payment to the seller, which is part of the price actually paid or to be paid, provided that the conditions or transactions are not related to:
(a) the activities referred to in Section 67 (2) of the Act; or
(b) the elements and values to be added to the price actually paid or to be paid for the goods under Article 75 of the Act.
(5) The activities referred to in Paragraph 67 (2) of the Act by the buyer shall be considered to be activities carried out on its behalf even if they were carried out in the course of the performance of the buyer's undertaking resulting from the agreement with the seller.
(6) The price actually paid or payable for the goods, adjusted by the seller in accordance with Paragraph 74 (2) of the Act for the benefit of the buyer after release for free circulation, may be taken into account when determining the customs value under Section 67 of the Act if it is demonstrated to the satisfaction of the customs authorities that:
(a) the goods have already been damaged before acceptance of the customs declaration;
(b) the seller has made an adjustment to fulfil the guarantee obligation contained in the purchase contract concluded before release for free circulation;
(c) defects or deterioration of the goods have no longer been reflected in the relevant contract of sale.
(7) The price actually paid or payable for the goods, adjusted in accordance with Paragraph 74 (2) of the Act, can only be taken into account when determining the customs value if the adjustment has been made within 12 months of the date of acceptance of the customs declaration for release for free circulation.
Same goods and similar goods
(1) Where the customs value is determined in accordance with Section 68 of the Act, the transfer value of goods produced by another person shall be taken into account only if the transfer value of the same goods produced by the same person which produced the goods to be evaluated cannot be established.
(2) The transfer value of the same imported goods for the purposes of Section 68 of the Act is the customs value previously determined pursuant to Sections 66 and 67 of the Act, adjusted according to Section 68 (2) and (3) of the Act.
(3) When applying the provisions of Section 69 of the Act, the transfer value of goods produced by another person shall be taken into account only if the transfer value of similar goods produced by the same person who produced the goods to be evaluated cannot be determined.
(4) For the purposes of Section 69 of the Act, the transfer value of similar imported goods is the customs value previously determined pursuant to Sections 66 and 67 of the Act, adjusted in accordance with the provisions of Section 69 (2) and (3) of the Act.
Customs value based on unit price
(1) For the purposes of Article 70 of the Act,
(a) the unit price at which the imported goods are sold in the largest aggregate quantity means the price at which the largest number of units of the goods in question is sold in the country to persons not related to the persons from whom they are bought at the first level of trade after importation;
(b) for the determination of the unit price, the sales of goods and services referred to in § 75 (1) (b) of the Act by a domestic person who supplies directly or indirectly, free of charge or at a reduced price for use in production or for sale for export of the imported goods do not take into account.
(2) For the purposes of Article 70 (1) (a) of the Act, those commissions are generally paid or agreed, or the increases generally used for profit and general expenses are only those commissions, surcharges and expenses in so far as they relate to domestic sales. For the purposes of Paragraph 70 (1) (b) of the Act, the costs referred to are only those incurred in the domestic sector.
(3) When applying Paragraph 70 (1) (c) of the Act, the costs and expenses referred to in § 75 (1) (e) and (f) of the Act are deducted from the unit price only if:
(a) sales of the same or similar goods have been used to establish the unit price under the conditions laid down in Paragraph 70 (1) of the Act;
(b) the costs and expenses referred to in § 75 (1) (e) and (f) of the Act were higher for the goods referred to in (a) than for the goods to be evaluated.
Only the difference between the costs and the costs referred to in § 75 (1) (e) and (f) of the Act relating to the goods referred to in point (a) and similar costs and expenses linked to the goods assessed shall be deducted from the unit price.
(4) For the purposes of Paragraph 70 (2) of the Act, the term "the nearest day after the date on which the domestic sales of imported goods or the same or similar imported goods took place in a quantity sufficient to determine the unit price, but before 90 days have elapsed since the import of the goods to be evaluated.
Customs value calculated
(1) The price or value of the material, production or other working procedure referred to in Article 71 (1) (a) of the Act shall include the prices of the elements referred to in Article 75 (1) (a) (2) and (3) of the Act and the appropriately distributed value of the goods and services referred to in Article 75 (1) (b) of the Act which have been provided, directly or indirectly, to the purchaser for use in connection with the production of the imported goods. The value of the goods and services referred to in § 75 (1) (b) (4) of the Act, provided at home, shall only be included in the price at the level at which the producers were charged.
(2) Where information other than that provided by the manufacturer or on his behalf is used for the determination of the customs value pursuant to Article 71 (1) of the Act, the customs authority of the importer shall, upon request, inform the importer of the origin of the information, the data used and the calculations based thereon, without prejudice to the provisions of Article 51 (6) of the Act.
(3) The general expenses referred to in Section 71 (1) (b) of the Act only include direct and indirect costs for the production and sale of goods for export which were not included under the provisions of Section 71 (1) (a) of the Act.
Subordinated mutual member accounts
(1) Where the vessels referred to in Section 75 (1) (a) (2) of the Act are subject to repeated imports, their price shall be apportioned accordingly, at the request of the declarant, in accordance with generally accepted accounting principles.
(2) For the purposes of Paragraph 75 (1) (b) (4) of the Act, the costs of research and preliminary drawings are not included in the customs value.
(3) For the purposes of Articles 75 (1) (e) and (f) and 76 (1) (a) of the Act, the place where goods are transported other than by road, rail, air or water entering the domestic territory is considered to be the place where the goods crossed the national border.
(4) Paragraph 76 (1) (c) of the Act also applies where the customs value is determined by a different method than the transfer value.
(5) On a proposal from the person concerned, the customs authority shall allow the value of certain elements to be determined on the basis of appropriate and certain criteria, as opposed to the provisions of:
(a) Paragraph 75 (3) of the Act, for the elements to be added to the price actually paid or to be paid, unless they are quantifiable at the time of the customs debt,
(b) Paragraph 76 of the Law, for elements not included in the customs value, in cases where the amount relating to a particular element is not different at the time the customs debt is incurred from the price actually paid or to be paid.
However, the customs value determined in accordance with the procedure referred to in points (a) and (b) shall not be regarded as a provisional value within the meaning of Article 132a (b) of the Act.
(6) Paragraph 5 shall apply where:
(a) the procedure laid down in Article 132f of the Act in these circumstances constitutes disproportionate administrative costs;
(b) the procedure laid down in paragraphs 68 to 72 of the Law would be disproportionate in these circumstances;
(c) there are reasonable assumptions that the amount of duty to be collected within the time limit set for this procedure will not be lower than the amount which would have been collected if it had not been applied in accordance with paragraph 5;
(d) the conditions of competition are not distorted by this procedure on the basis of the opinion of the Authority for the Protection of Competition.
Licence fees
(1) For the purposes of Section 75 (1) (c) of the Act, royalties are, in particular, payments to be paid for the use of rights relating to:
(a) the production of imported goods, in particular patents, utility models, know-how;
(b) sales for export of imported goods, in particular trade marks, registered designs; or
(c) the use or resale of imported goods, in particular copyright, production processes incorporated inextricably in imported goods.
(2) Notwithstanding the provisions of Section 75 (4) of the Act, where the customs value of the imported goods is determined in accordance with the provisions of Sections 66 and 67 of the Act, licence fees are added to the price actually paid or payable for the imported goods only if they relate to the goods to be assessed and are a condition for the sale of those goods.
(3) Where imported goods are only an ingredient or part of goods produced in the country, the licence fee may be added to the price actually paid or payable for the imported goods only if the licence relates to those goods.
(4) Where the goods are imported in an unassembled state or have been subjected to a non-substantial adjustment, such as dilution or packing, before resale, these circumstances shall not preclude the fact that royalties for the imported goods apply.
(5) Where the licence fees relate partly to the imported goods and partly to other ingredients or components which have been added to the goods after their importation or to the activities or services of the imported goods after their importation, the licence fees shall be allocated accordingly only on the basis of objective and identifiable facts, in accordance with the explanatory note to Article 75 (3) of the Act, as set out in Annex 9 to this Decree.
(6) The licence fee for granting the right of use of the trade mark shall be added to the price actually paid or payable for the imported goods only if:
(a) where goods which, after their importation, have been resold in the unaltered state, or which have been subjected only to unsubstantial working or processing;
(b) where such goods are placed on the market under a trade mark for which a licence fee is paid, placed on the goods in question before or after their importation;
(c) unless the purchaser is permitted to obtain the same goods from other suppliers which are not related to the seller.
(7) Where the buyer pays the licence fee to a third party, the conditions referred to in paragraph 2 shall not be deemed to be met, unless the seller or the person with whom he is related requests such payment from the buyer.
(8) Where the calculation of the licence fee is derived from the price of the imported goods, the licence fee for the payment relating to the goods to be evaluated shall be considered, unless otherwise demonstrated. Where the licence fee is calculated independently of the price of the imported goods, it does not preclude the payment of the licence fee being linked to the goods whose value is determined.
(9) When applying the provisions of Paragraph 75 (1) (c) of the Act, it is irrelevant in which country the recipient of the licence fee is resident or registered.
Explanatory notes and generally accepted accounting principles
The explanatory notes covering the details of the customs procedure for determining the customs value pursuant to Sections 65 to 76 are set out in Annex 9 to this Order. Where the provisions of the law governing the determination of customs value refer to generally accepted accounting principles, the principles set out in Annex 10 to this Decree shall apply.
TRANSPORT COSTS OF GOODS
(Articles 75 (5) and 76 (2) of the Law)
(1) Where the declarant fails to prove the actual amount of the transport costs of the imported goods to the place where the goods enter the country, they shall be determined by the customs office as follows:
(a) where the goods are transported by the same mode of transport to a place within the territory of the country which is behind the place of entry into the country, the transport costs in proportion to the distance abroad to the distance within the country shall be valued;
(b) where goods are charged for a single price paid to a destination corresponding to the price paid to the place of entry into the country, the cost of domestic transport shall not be deducted from that price. However, deduction may be made where proof is provided to the customs office that the price paid at the place of entry into the country would be lower than the uniform price paid at the place of destination,
(c) where transport is effected free of charge or provided by the purchaser, the customs value includes transport costs to the point of entry into the country, calculated on the basis of the fare normally used for the same mode of transport.
(2) All postal charges paid for the carriage of goods by mail to the place of destination in the country of destination shall be included in the customs value of the goods, except for additional charges levied in the country of destination.
(3) Postal charges for the transport of goods shall not be added to the declared value of non-commercial goods.
(4) The provisions of paragraphs 2 and 3 shall not apply to goods carried by express postal services.
(5) The costs of air transport which are included in the customs value shall be calculated in accordance with the rules and explanatory notes set out in Annex 11 to this Regulation.
PROCEDURES FOR PROFIT OF GOODS AND DECLARATION OF CUSTOMS VALUE DATA
(K § 79 (3) of the Act)
Proof of the price of goods
(1) The price of the imported goods is demonstrated in particular by the accounting document, contract or other document relating to the transfer in question.
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
§ 2
ČÁST TŘETÍ
§ 3
ČÁST ČTVRTÁ
HLAVA I
§ 4
§ 5
HLAVA II
§ 6
HLAVA III
§ 7
§ 8
§ 9
§ 10
§ 11
ČÁST PÁTÁ
§ 12
ČÁST ŠESTÁ
HLAVA I
§ 13
HLAVA II
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
HLAVA III
§ 21
HLAVA IV
§ 22
§ 23
§ 24
ČÁST SEDMÁ
§ 25
ČÁST OSMÁ
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
ČÁST DEVÁTÁ
§ 32
ČÁST DESÁTÁ
§ 33
§ 34
§ 35
§ 36
ČÁST JEDENÁCTÁ
§ 37
§ 38
ČÁST DVANÁCTÁ
HLAVA I
§ 39
HLAVA II
§ 40
§ 41
§ 42
§ 43
§ 44
ČÁST TŘINÁCTÁ
§ 45
§ 46
§ 47
§ 48
§ 49
ČÁST ČTRNÁCTÁ
HLAVA I
§ 50
§ 51
HLAVA II
§ 52
ČÁST PATNÁCTÁ
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
ČÁST ŠESTNÁCTÁ
§ 62
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
§ 73
§ 74
ČÁST SEDMNÁCTÁ
§ 75
§ 76
§ 77
§ 78
§ 79
ČÁST OSMNÁCTÁ
§ 80
ČÁST DEVATENÁCTÁ
§ 81
ČÁST DVACÁTÁ
§ 82
§ 83
§ 84
§ 85
§ 86
§ 87
§ 87a
§ 88
§ 89
§ 90
§ 91
§ 92
§ 93
§ 94
§ 95
ČÁST DVACÁTÁ PRVNÍ
HLAVA I
§ 96
§ 97
HLAVA II
Díl 1
§ 98
§ 99
§ 100
§ 101
Díl 2
§ 102
§ 103
§ 104
§ 105
§ 106
§ 107
§ 108
§ 109
§ 110
§ 111
§ 112
Díl 3
§ 113
§ 114
§ 115
§ 116
§ 117
Díl 4
§ 118
§ 119
§ 120
§ 121
Díl 5
§ 122
§ 123
§ 124
§ 125
§ 126
Díl 6
§ 127
§ 128
§ 129
§ 130
§ 131
§ 132
§ 133
Díl 7
§ 134
§ 135
§ 136
§ 137
Díl 8
§ 138
Díl 9
§ 139
Díl 10
§ 140
§ 141
§ 142
Díl 11
§ 143
§ 144
§ 145
§ 146
Díl 12
§ 147
§ 148
§ 149
Díl 13
§ 150
ČÁST DVACÁTÁ DRUHÁ
HLAVA I
§ 151
§ 152
§ 153
§ 154
HLAVA II
Díl 1
§ 155
§ 156
§ 157
§ 158
§ 159
§ 160
§ 161
§ 162
§ 163
Díl 2
§ 164
§ 165
§ 166
§ 167
§ 168
§ 169
HLAVA III
§ 170
ČÁST DVACÁTÁ TŘETÍ
§ 171
§ 172
§ 173
§ 174
ČÁST DVACÁTÁ ČTVRTÁ
§ 175
ČÁST DVACÁTÁ PÁTÁ
§ 176
§ 177
§ 178
§ 179
§ 180
§ 181
§ 182
§ 183
§ 184
§ 185
§ 186
§ 187
§ 188
§ 189
§ 190
§ 191
§ 192
§ 193
§ 194
ČÁST DVACÁTÁ ŠESTÁ
§ 195
§ 196
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 252 / 2002 Coll., implementing certain provisions of the Customs Act |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.06.2002 |
|---|---|
| Effective from | 01.07.2002 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Customs law
Finance
The regulation text is for informational purposes only.
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