Decree No. 258 / 1949 Coll.
Regulation adjusting the explanatory notes to the tariff
Valid
Effective from 01.01.1950
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258.
Government Regulation
of 12 July 1949
on the adjustment of the explanatory notes to the tariff.
The Government of the Czechoslovak Republic orders pursuant to § 6, paragraph 2 of the Customs Act of 14 July 1927, No 114 Coll.:
The explanatory notes to the Customs Tariff applicable to the Czechoslovak customs territory under the Order of the President of the Republic of 23 June 1945, No 25 Coll., on the unification of customs law in the territory of the Czechoslovak Republic, shall be amended and applied as set out in the Annex to this Regulation and shall be published in the Annex to the Collection of Laws. *)
This Regulation shall enter into force on 1 January 1950; they shall be carried out by the Finance Minister in agreement with the Foreign Trade Minister.
Zaporocký v. r.
Cable v. r.
EXPLANATORY
the tariff for the Czechoslovak customs territory.
Preliminary explanations.
1. (1) The Explanatory Notes to the Customs Tariff complement and interpret the Customs Tariff.
(2) Where the goods are identified in the customs tariff or in the explanatory notes to or containing the tariff or explanatory notes to the Directive for their classification, they shall be classified in accordance with those provisions. Otherwise, the provisions of § 6 of the Customs Act and § 7 of the Implementing Regulation apply.
2. (1) These provisions also include directives for the classification of goods associated with other materials.
(2) Where special customs duties are expressly laid down in the Customs Tariff on certain goods not linked to other materials, those duties may not apply even if such goods are only associated with the ancillary components referred to in Section 7 (4) (g) of the Implementing Regulation. Goods thus combined shall be treated as goods associated with other materials, unless they allow explanations of exceptions for individual tariff numbers, as is the case with the rate.
(3) Goods shall normally be classified according to the status of the customs department of the ONV. Parts fixed in whole shall be classified as a whole and may not be distributed to the customs department of the ONV so that the individual parts are dealt with separately according to different tariff numbers or headings. The exemption is permitted only where the explanatory notes provide for it, as for example separate treatment of parts of precious metals firmly linked to the machine or apparatus of the tariff class XL.
(4) Where goods are imported in a single piece of cargo, broken down in several parts, which would consist of a fixed unit belonging to a given tariff heading, the goods shall be classified in the tariff number (s) in which they would fall if they were imported in whole, for example, finished firearms, by hand, which are imported in a single piece of cargo, spread out in the barrel and arm. There is no influence on the classification that some irrelevant component is missing for the whole. However, items which are intended to form a fixed unit but are not specifically named in the General Customs Tariff as a whole, e.g. bronze sculptures with marble pedestal, which are imported in a single cost piece, may be considered separately.
3. (1) Goods composed of goods shall be treated according to the principal component, taking into account the nature of the other materials to which the principal component is linked. These masses are divided into three groups in the General Customs Tariff Note to the Import Tariff.
(2) The connection of the goods to the intestinal strings is assessed in the same way as the connection to the skin.
(3) Embroidery on substances other than textile goods which are wholly or partly carried out by gilded or silver wire by Leoni or silk shall be treated as goods linked to very fine matter.
4. (1) For the treatment of articles dressed with precious metals, see the provisions of the last paragraph of the General Customs Tariff Note for Import.
(2) In the case of umbrellas and umbrellas fitted with precious metal, the whole handle may also be of precious metal. they may also be of the same size as:
(3) Other goods shall be considered to be equipped with precious metals only if the equipment is only insignificant in relation to the size of the article and the weight and volume. The equipment shall be considered to be clips, small monograms, ornaments on the corners of the capsules and cigar cases, unloaded decoration on the fans, framing or individual decorations, roses and vipers for hair brushes and other brushes, monograms and individual rings on the sticks, key labels, small holders and fittings on the corners of the boxes, forging for knife and fork lacings, narrow frames for glasses and bowls, small caps for bottles and the like. Cutlery with cutlery made of precious metal, toilet brushes completely silver covered and processed according to the rate of number 567 or 568.
(4) Platinum-dressed items shall be treated as gold-dressed items.
(5) Goods fitted with precious metals are subject to punk checks. See the relevant provisions of the General Explanatory Notes to rates 560, 562, 564 - 568.
5. (1) The following general provisions shall apply to the treatment of toys (or games) in classes XXVIII - XXX, XXXII, XXXIV to XXXIX:
(2) Additions which combine individual parts of toys such as: wires, joints (hinges), clamps, twine, studs, cords, pieces of cloth, paper strips and the like, as well as minor additions of fine or very fine materials have no effect on classification. Wooden toys are removed at the rate of .pol.355a), which are included in the rate of .pol. 355b) with such additions, or if they are associated with ordinary matter.
(3) Therefore, according to the higher provisions, they will remain unnoticed: narrow strips and tiny additions of silk or lace, individual pieces of Leon wire or wonder, individual artificial flowers in the case of clothed puppets or puppet furniture, strips of lace in the case of curtains of puppets; ribbons decorating animal sculptures; yarn, cords and ribbons which drive mechanical toys; single screw lines of textile yarn with tassels on child tubes, straining lines on child drums, lines which support individual voices in glass or metal harmonics; small iron or metal wheels in the case of animals on boards, individual parts of iron or other base metal, whether or not trimmed or nickel, as well as doors of brass, copper and other metal sheets for iron fireplaces, nickel-plated brass sheet mills for fur animals, lead wheels for mechanical metal toys; strips of leather or waxed canvas which are glued to the harness on the hobbies; ponds and manes of nodules or fur strips in smaller animal statuettes; models on paper, whether or not sewn together, attached to building blocks, mosaics and similar folding games, as well as pictures glued to toy boxes.
(4) Children's kitchen utensils and table utensils for playing with different materials are to be treated as toys according to the nature of the material. Glass toys include toys made of hollow as well as solid glass, such as play balls, bowling balls and the like.
(5) They are also discussed as toys and not as instruments and apparatus of the XLIV class of children's tubes, drums, violins and the like, unworked optical toys (such as kaleidoscopes, magic lamps [shadow games], cinematographs, telescopes, stereoscopes, microscopes, magnifying only slightly and under.) and minor imitations of machines and apparatus which are simply toys, whether or not fitted with mechanical steam propulsion, hot air and so on, as for example, small steam engines and the like. Precision caleidoscopes and magic lamps, as well as precision optical toys, and models of machines and apparatus which are not toys, are, on the other hand, to be dealt with according to the rate of class XLIV, electrical toys according to the rate of number 543.
(6) For the treatment of eye glasses as toys, see paragraph 2 (1) of the Explanatory Notes to the rate.
(7) Breathing and drawing harmonics are always discussed at the number 581.
(8) Wooden toys completely glued with paper (paper with pictures etc.) are discussed as toys at a rate of 299.
(9) Toys from other raw materials turning and carving other than wood, toys made of cork, bone, horn, marine foams, lava, celluloid and other artificial raw materials of carving, amber, ivory, pearl, tortoise, then toys of aluminium, aluminium alloys and aluminium alloys, toys wholly or partly of precious metal, wholly or partly of true or false coral, or of false pearls and semi-precious stones toys are to be treated in the same way as goods of these materials; Christmas tree ornaments are also discussed.
(10) Flated wire of base metal, in the case of Christmas tree decorations, which are merely cemented, silver or silver clad or gilded or gold plated, shall be treated in accordance with the rates of 498 or 499, dyed flat wire of the same nature, for the same purpose and in the same presentation, according to the rates of 523.
(11) Christmas tree ornaments, whether or not connected with other materials, shall be dealt with in accordance with the rate of number 524, unless this combination of the nature of the Leon goods has elapsed. Christmas tree ornaments and toys of other materials, associated with the wrong ones, i.e. ungilded or unplated, Leonan wires or such overcoats, shall be treated as Christmas tree ornaments or as toys connected with fine matter. However, Christmas tree ornaments and toys of other materials, linked to silver or gold-plated Leonan wires or preforms or to articles thereof, as well as works of false Leonan wire or of admiration, shall be treated as Christmas tree ornaments or as toys linked to very fine matter.
(12) The classification of puppets is generally decided by the nature of the body (hull); puppet heads, limbs, textile covers or clothing shall be considered as a connection when classifying puppets.
(13) Puppet heads and limbs of paper pulp, paperboard or similar materials, raw, not painted, unvarnished, are not to be treated as toys, but according to the rate.
(14) Other toy parts shall be treated as toys according to the mass from which they are manufactured. Raw parts of iron toys (cast only, pressed, etc.) are excluded from this rule, which, in view of the note for soot. number 480 is treated by their nature as the goods not specifically mentioned in the relevant headings of the rate XXXVIII (i.e. the rates 445, 466, 481, 482 and 483).
(15) Toys of components belonging to different tariff numbers, which are imported in paper boxes and such as., are to be classified with a view to the principle of dealing with goods consisting of different masses as a whole, according to those which prevail and belong to a single tariff number. If these components are not loaded with the highest duty, account shall be taken, when classifying any fine or very fine matter for other components, as a connection.
(16) Where such paper boxes and boxes contain only a few trimmed pieces of woven fabrics, sewn work, embroidery, individual artificial flowers, yarns and.. or if trimmings, needles, needles etc., are attached, these files shall be discussed as composite toys according to the nature of the paper box and under. However, if they are subject to certain components contained in the box (excluding textile components) of a higher duty than the boxes themselves, such sets shall be dealt with by the component subject to the highest duty, taking into account other components as a connection.
(17) The way in which puppet dresses and textile hats are discussed, see the explanatory notes to tariff number 274, puppet hats to rate number 267 to 269, puppet umbrellas and umbrellas, explanatory notes to tariff number 272.
(18) The work of hairdressing (very fine matter) to be taken into account in the proceedings of puppets and puppets includes not only hair products, but also imitation products (of vegetable fibres, yarn, silk, animal hair, etc.) without regard to how they are attached to puppet heads. However, the flavors of such substances or pieces of fur glued to puppet heads cannot be regarded as a hairdressing job. They are also not the work of hairdressers at puppet heads of braces and eyelashes of hair or hair.
IMPORT.
I. Collateral goods.
Rate number 1.
Cocoa beans and peel.
(1) The rate of pol. 1a) includes raw (unroasted) cocoa beans and husks, whether or not broken, unroasted cocoa sprouts and stalks and unroasted cocoa beans, whether or not loaded in brine (in barrels and the like).
(2) The rate (b) includes cocoa beans and husks, roasted but not ground, also cocoa beans, which were not ground.
(3) Roasted cocoa beans are black-brown beans, with a significant aromatic aroma and oily cocoa taste, which can be easily crushed in fingers, while the skin is easily peeled off; The bitterness characterising the raw beans is very slight in roasted beans.
(4) Roasted cocoa beans and husks, minced, see cocoa paste, number 127; Cocoa powder, number 126.
Rate number 2.
Coffee.
(1) This includes ground coffee, also coffee husks, i.e. external pulp, as well as internal coffee insemination (parchment, seed husks, i.e. thin, slightly flaky bends). Coffee husks for special permission of the Ministry of Finance after effective denaturing, rate 653.
(2) Coffee, unroasted, is treated as raw. The slightly roasted coffee is discussed according to the rate.
(3) Refunds containing real coffee or in the manufacture of which coffee or coffee-based parts have been used, and preparations of fresh or dried pulp packaging of coffee beans and leaves of coffee beans (coffee jacket, sultanas) are to be treated according to the rates of pol. 2b), coffee-based food, e.g. coffee-based penalty ', whether or not in powder, coffee-based conservatives with condensed milk, number 132, after serving 131.
(4) Coffee substitutes not containing real coffee at the rate of 124.
Number three.
Tea.
(1) According to the rate of number 3, real tea (dried curly leaves of Chinese Tea Thea chinensis and its varieties), which is found in the shop under the name Chinese, Russian, Indian, Ceylonian and j., maté (paguayan or Brazilian tea), brick tea (tortillas of rough leaves and branches of tea tree with the addition of blood and fat), tea tablets of moulded tea, whether or not with the addition of sugar, tea substitutes, i.e. imitation of real tea and its counterfeiting (e.g. dried leaves of some kind of blueberries), and herbal tea of medicinal herbs, whether or with the addition of other substances, including sweet tea, maté and etc.
(2) Other tea, rate 62 and rate 630.
II. Spices.
General explanatory notes to Class II.
(1) Grilled spices, imitation spices and spices substitutes (residues resulting from the distillation of essential oils from spices or products from various herbal powders and with the addition of essential oils from spices) are to be treated as appropriate spices.
(2) A package for retail sale means the weight of a single package of up to 0 kg.
(3) Spices in sugar, honey, oil or otherwise loaded, then canned spices, if they are not loaded with a higher duty rate in Class II, number 130. Bottles, boxes and airtight sealed, number 131.
Rate number 4.
Pepper (black, white and red [Spanish, whether or not paprika], long pepper; pepper powder); new spices; ginger.
(1) These include a mixture of cayenne pepper and other spices, which are called curry powder in the store, and similar substitutes for pepper, for example, potato pepper or Egyptian pepper.
(2) Pepper, new spices (pimento, omnivore, Jamaican pepper) and ginger (ginger, radix zingiberis) are found in the store under frequently changing names, which are often passed on to similar-looking substitutes, which are incorrectly used for amom or tomato grains belonging to the set number 8. According to the rate number 4, the seeds of peppers are also discussed.
(3) Peppers' pods, fresh (green, yellow or red), fit for vegetables, pol. p. 43a)
(4) Cubeb pepper (cubebs), set at 152.
Number five.
Cinnamon.
(1) These include genuine cinnamon (Ceylonese, Canella vera, Cinnamomum ceylanicum), cassil cinnamon (Chinese, Cinnamomum Cassia), wood cinnamon (Malabar, Cassia lignea) and cinnamon flower (flores cassiae, flores cinnamami), i.e. cinnamon stalks of flowers or cones with undeveloped pestik.
(2) White cinnamon (Canella alba) and black cinnamon (clove, Cassia caryophyllata), at the rate of number 62.
Rates. Number 6.
Badian (Chinese anise); clove (including clove); macis (nutmeg); nutmeg not peeled.
(1) Plates, stoppers or stalks of cloves are also discussed as nails.
(2) Japanese anise, see the third explanatory note to the rate of 62.
Rate number 8.
Cardamoms, saffron, vanilla.
(1) These include: saflor (saffron, wild saffron, whether or not wild saffron), i.e. dried floral crowns, which contain yellow and red dye (not to be confused with mineral saflora or caffron, i.e. non-pure cobalt oxides); other tomato grains (guinean kernels, i.e., cardamom seed type) and vanillin (i.e. vanilla fragrance, whether or not synthetically produced).
(2) Vanilla and vanillin, whether or not sugar-coated and uncoated, and vanilla pods in glass tubes in tinfoil, etc., are to be treated at a rate of 8, the weight of which is to be taken into account in net weight. Vanillin is always treated as a ground vanilla.
(3) Drinks and foodstuffs, vanilla only, grade XIII and XIV.
III. South Fruit.
General Explanatory Notes to Class III.
South fruit in sugar, honey, oil or otherwise loaded, then southern fruit canned, by number 130. Bottles, boxes and similarly airtight, number 131.
Number 9.
Figs.
(1) Fresh figs loaded in salt water (barrels and the like) are also discussed. However, only partially roasted, soft figs to be roasted for the manufacture of coffee substitutes are to be treated as dried figs.
(2) Fikidines (Indian figs) are to be treated as other southern fruits, not specifically mentioned, at the number 18.
(3) Like figs in boxes, boxes or cups, figs in other small packages, usually in retail stores, are also discussed.
(4) Figs filled with almonds, nuts, etc., number 130.
(5) Roasted figs, whether or not ground, in number 124.
Number 10.
Wine berries and grapes, dried; currants.
(1) This includes dried malaga grapes.
(2) Corinettes, unlike large raisins (cibeb), are small raisins without stones, dark colours; they must be different from sultanas, which are also small raisins without pits, but colour light yellow-brown.
(3) Wine grapes fresh, at a rate of 35.
Number 11.
Lemons, cements; mango.
(1) In addition to lemons (lemons), there is also a variety of lemon called Adam's apple (Jewish, Citrus medica var. ethrog Harms), as well as the fruit of the plant species pompel (Citrus pompelmos Risso) and the fruit of its cultural forms, which is found in a shop called shaddock, pummelo, pomelo and grape fruit.
(2) The cements are large, 1 to 3 kg heavy fruits of citrus medica var. macrocarpa Risso, with bark very thick, often without seeds.
(3) Mango is the stone fruit of Mangifera indica, the shape of a spherical, ovary or kidney, the colour of yellow, weighing up to 1 kg. Their flesh is juicy, yellow to orange, apricot. The paper-thin seal contains semen, kidney shape and acorn size.
Rate. Number 12.
Oranges (including tangerines).
(1) Oranges are ripe orange fruit (Citrus aurantium sinensis), spherical, slightly flattened to ovary, 5 to 8 cm in diameter or more, with bark usually quite strong, with thick flat nipples, with sweet flesh, often sour, divided in 8 to 12 parts (case).
(2) Mandarins (fruits of the species Citrus nobilis) are small flattened, not more than 6 cm in diameter, with bark thin, always easy to peel, with flesh sweet, aromatic, usually divided in 9 to 10 narrow cases.
(3) This includes quinois (small, bitter oranges).
Number 13.
Lemons, cements and oranges, loaded in brine; immature small oranges; Orange, cedar and lemon bark, whether or not ground or loaded in salt water.
(1) All these goods are in barrels or larger containers; However, in a small package (e.g. bottles, boxes, etc.), the number 131, after serving 132.
(2) This includes orange, curaça, cedar and lemon bark, fresh or dried.
Number 14.
Dates, pistachios, bananas.
(1) These include, inter alia, Syrian (pimper) nuts, i.e. pale green cores with a reddish blanche having a sweet, almond-like taste; also dried bananas, whether or not sliced, and banana meal without other additives. Banana flour with the addition of cocoa powder, number 127, other ingredients, number 130.
(2) For fresh bananas in fan fillings, 30% is deducted from the stuffed weight.
Rates. Number 15.
Pineapple.
(1) This includes fresh pineapples, whole or cut pineapples, only for the purpose of conserving in water without other additives, barrels and large containers. In flattened cans and under, such as airtight eateries, set number 131.
(2) Pineapples which are stored only in water without other additives, whether or not in tanned cans, are not excluded from the treatment according to the rate number 15, provided that they are imported for further industrial processing under official supervision.
Number 16.
Almonds.
(1) The rate of 16 (a) also includes cracked almonds.
(2) Almond bran (whether or not almond husks) and solid residues resulting from the pressing of almonds, fixed at 653; almond bran, scented, number 633.
Rate. Number 17.
Pine kernels; Saint John's breads, narola, chestnuts; coconuts and similar alien edible nuts; olives.
(1) As pine kernels (pignoli), both limbo kernels (limba nuts) and pine or limba kernel cones are discussed. Pine or lime cones empty (without kernels), set number 133.
(2) Svatoyan bread (caroba), whether or not ground, at the rate of 17, at the rate of 62. Nazarola are red, sour fruits of the Crataegus azarolus bush, the size of small cherries, pleasant taste; contain several seeds.
(3) Only edible chestnuts (maroni) are discussed as chestnuts. Chestnut meal and chestnuts roasted or with sugar etc. prepared, at a rate of 130. Non-edible chestnuts and their skins, by number 159.
(4) Para nuts (Brazilian chestnuts), peanuts (arachids, peanuts, arachids, peanuts, fruits of Arachis hypogaea L.), palm nuts, water nuts (water chestnuts, perch seeds, trapa natans L.), coconut nuts (Indian or maladic), pecan nuts, etc., all such nuts and coconut nuts may be fresh or dry, whether or not dried or split. Where they are intended for the production of oil, they shall be discussed at a rate of 47, subject to an occasional additional inspection in the processing undertaking by the nearest customs or control department of the ONV. Any use of nuts so discussed for a purpose other than that mentioned shall be prohibited. These nuts, inedible but fit for oil production, of a number 47; the same, intended as raw material turning and carving, of a number 137. Named nuts roasted, like coffee substitutes, set number 124.
(5) This includes the Shahor of Edible.
(6) Nutmeg, numbers 6 and 7, Syrian (Pimper) nuts, numbers 14.
(7) Olives fresh, dried or salted, of heading 17, loaded in oil, of heading 130, in boxes and sealed immediately, of heading 131.
Rate. Number 18.
Pomegranate and other southern fruit not specifically mentioned.
(1) Pomegranates (fruit of the pomegranate or of the pomegranate, Punica granatum L.) may also be dried or unripe.
(2) Pears of pomegranates, fresh and dried, flat number 62.
(3) South fruit not specifically mentioned is fruit grown and matured generally in regions with subtropical or tropical climatic conditions. These include, for example, anones (fruit of the Elona, figs, fruits of the Opuntia ficus indica cactus), jujuba, quayava (guayava), Japanese medlar, Japanese persimmon (kaki, Japanese tamel, Diospyros kaki L.) and others.
(4) The fresh, dried or other simple arrangements for the preservation of quality only during transport may be of unspecified southern fruit.
IV Sugar.
General Explanatory Notes to Class IV.
(1) This rate includes all sugars belonging to the group of glycides (carbohydrates); also includes burnt sugar and molasses.
(2) Simple aqueous solutions of goods at rates 19 to 21 are treated as the goods concerned.
(3) Where a Party proposes that sugar be dealt with at a rate of 20 or 21, the customs authority shall, before examining the goods, request an opinion from the competent chemical and technical institute of the financial administration.
(4) Artificial honey, number 80.
(5) Artificial sweeteners, see the Explanatory Notes to tariff number 630.
(6) Alcoholic sugars, e.g. mannitus and sorbit, at a rate of 622.
(7) Spirituous beverages and foodstuffs containing sugar, grade XIII and XIV.
Number 19.
Beet sugar and other sugars of the same species (cane sugar), excluding molasses, without regard to the degree of purity.
(1) This heading covers sugar called chemically sucrose, without account being taken of the degree of purity, thus crude and refined sugar beet and cane, all sugars of the same chemical composition, maple sugar and the like. This includes invert sugar, i.e. sucrose hydrolysate obtained by a mixture of glucose and fructose.
(2) Burned sugar, tac. 20; molasses, tac. 21.
Rate. Number 20.
Sugar of a different kind (starch [grape], fruit, milk and the like); burnt sugar.
1. According to the rate number 20 all types of sugar not included in the rate number 19 are discussed. These are in particular:
(a) maltose sugar, whether or not containing in the dry state not more than 8% of sucrose,
(b) starch sugar (grape, glucose, dextrose), fruit (fructose, levulose), milk (lactose) and similar sugars, even if they contain in the dry matter not more than 3% sucrose or invert sugar.
(2) This includes burnt sugar (caramel, sugar-coloured round). It is a product prepared by burning sugar, which is characterised by a bitter taste, does not contain in the dry matter more than 56% of sugar (expressed as sucrose), is free of foreign colours and has such a high colour that one of its weight elements dissolved in 5000 parts of water still gives a clearly coloured solution.
(3) Heading 20also includes dextrins containing in the dry state more than 30% of reducing sugar, expressed as dextrose. See also the second explanatory note to the tariff number 614.
2. (1) Malt sugar containing in the dry state more than 8% of sucrose and other sugars at a rate of 20%, excluding burnt sugar, containing in the dry state more than 3% of sucrose or invert sugar, shall be treated at a rate of 19%.
(2) Malt extracts, by number 132 to 630.
(3) Malt beer ball, see the explanatory notes to number 107.
(4) Glucose, chemically pure, whether or not solutions thereof, in number 630.
Rate. Number 21.
Melasa.
(1) Melase is a crystallization-free syrup remaining after sugar production.
(2) As molasses, the syrup remaining after the manufacture of sucrose, dark-coloured, containing in the dry state (100 ° Balling) less than 74% of the sugar of all species and more than 8% of ash shall be treated; also includes feed for cattle with the addition of molasses, if not for goods at a rate of 630.
V. Tobacco.
Rate. Number 22.
Tobacco and all kinds of tobacco.
1. (1) Tobacco is not only leaf and waste tobacco plants, but all plant substances which serve as substitutes for real tobacco ordinary consumption smoking either alone or mixed with tobacco or with other substances. However, this provision applies - in addition to tobacco plants - only to those plant substances for which a separate decree has been made.
(2) Consequently, these include: raw tobacco, i.e. unprocessed tobacco leaves, veins, lodgings, flowers and garbage, tobacco products, i.e. cigars, cigarettes, tobacco extract, smoking tobacco, chewing and snorting tobacco, and products containing only tobacco or tobacco as an additive, in particular tobacco lodgings and veins, tobacco opium, tobacco powder and tobacco powder.
2. On the basis of the rate of number 22, but without levying the licence fee, cigars and cigarettes (for smoking) shall also be discussed without the addition of tobacco if they are found by the Central Directorate of the Czechoslovak Monopoly to which goods must be sent to check that they do not contain tobacco. Medicinal cigars and cigarettes such as: iodine-infused cigars, blended and durman cigarettes and cigarettes, smoking cigarettes, hemp cigarettes, also called Indian cigarettes, shall be dealt with at the rate of 630, if the central headquarters of the Czech tobacco monopoly finds that they do not contain tobacco; However, if tobacco is found in them, they shall be discussed at a rate of 22 and a licence fee shall be levied.
3. Tobacco seeds, numbers 52 and 53.
4. Customs offences shall be carried to the nearest tobacco factory for further exploitation from time to time according to the quantity and local circumstances of the various customs units of the ONV.
VI. Cereals; malt; leguminous vegetables; flour and milling products; rice.
This rate includes: grain (number 23 - 29), malt (number 30), leguminous vegetables (number 31 and 32), flour and milling products (number 33), rice (number 34).
General explanatory notes to the rate number 23 - 29.
(1) Cereal ground, crushed, shaded, scrapped, peeled, plucked, sawn, sawn, sawn or not, safflower, no.30; grain roasted, whether or not ground, sawn, no.124; the grain-like sparing used for it.
(2) Mixtures of cereals of different headings or of cereals with leguminous substances (mixtures) or other seeds are to be discussed in accordance with the provisions of § 7, paragraph 4, (h) above.
(3) Like grain, leguminous vegetables, etc., such weed seeds are also discussed, in which these crops occur in quantities not negligible.
(4) However, the sides are allowed for cereals, leguminous vegetables, seeds which contain impurities as well as for mixtures of different kinds of cereals which are mixed either with each other or with leguminous plants or with other seeds, separate before dealing with the impurities, after the different parts of the mixture have been classified and then discuss the parts of the mixture which have been obtained by the actual separation.
(5) Strychnine grain (grain infused with strychnine to kill mice), fixed number 630.
Rate. Number 23.
Wheat, spelt.
(1) Spelt means, within the meaning of the tariff, the types of wheat such as mussels, two-pouches, single grains, which are characterised by the fact that they are not separated from the grain during the beating of the plaques, so that the crushed grains remain covered with plaques; and grains which have been further processed in the mill free of ploughs shall be included in the rate number 23; see the explanatory notes to the rate number 25.
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Regulation Information
| Citation | Decree No. 258 / 1949 Coll., on the adaptation of the explanatory notes to the Customs Tariff |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.1949 |
|---|---|
| Effective from | 01.01.1950 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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