Decree No. 288 / 1992 Coll.
Ordinance of the Federal Ministry of Foreign Trade on total relief from import duties on goods imported into national circulation for temporary importation
Valid
Effective from 18.06.1992
Contents
Oddíl první
§ 1
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
Oddíl druhý
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
Oddíl třetí
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
Oddíl čtvrtý
§ 20
§ 21
§ 22
§ 23
Oddíl pátý
§ 24
§ 25
§ 26
§ 27
Oddíl šestý
§ 28
§ 29
§ 30
§ 31
§ 32
Oddíl sedmý
§ 33
§ 34
§ 35
§ 36
§ 37
Oddíl osmý
§ 38
§ 39
§ 40
§ 41
§ 42
Oddíl devátý
§ 43
§ 44
§ 45
§ 46
§ 47
Oddíl desátý
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
Oddíl jedenáctý
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
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288
DECLARATION
Federal Ministry of Foreign Trade
of 15 May 1992
on total relief from import duties on goods brought into circulation in the country for temporary importation
The Federal Ministry of Foreign Trade, in agreement with the Federal Ministry of Finance and the Federal Ministry of Foreign Affairs pursuant to § 44 (2) of Customs Act No. 44 / 1974 Coll. provides:
Goods intended for display, display or display
For the purposes of this decree, display or display shall mean:
(a) trade, industrial, agricultural or trade fairs, fairs or other similar exhibitions;
(b) exhibitions or meetings organised primarily for charitable purposes;
(c) exhibitions or meetings organised mainly to promote all kinds of knowledge, art, trade, sport or scientific, educational, or cultural activity and friendship between nations or to encourage religious knowledge or worship;
(d) meetings of representatives of international organisations or international groups of organisations;
(e) representative meetings of an official or commemorative nature, other than exhibitions organised for private purposes in shops or commercial premises with a view to the sale of foreign goods;
(hereinafter referred to as "the exhibition ').
(1) Customs duties shall be released into circulation in the country with total relief from import duties
(a) goods intended for exhibition or presentation;
(b) goods intended for use in conjunction with the display of foreign products, including:
1. goods necessary for the demonstration of extraneous machinery or apparatus,
2. building and decoration material including electrical equipment for temporary stands of foreign exhibitors,
3. advertising and demonstration material which is evidently advertising material for foreign goods displayed, such as sound and image recordings, films and slides, as well as instruments necessary for their use;
(c) equipment, including translation equipment, sound and image recording and reproducing apparatus, as well as films of educational, scientific and cultural character, intended for use at international meetings, conferences and congresses.
(2) Paragraph 1 shall apply only if:
(a) imported goods may be identified at re-export;
(b) the number and quantities of goods are proportionate to the purpose of import;
(c) all the conditions under which the customs authorities have released the said goods for circulation are fulfilled.
Goods placed in circulation in the country where they are subject to the provisions of this Section may not:
(a) lent, leased or used as remuneration; or
(b) removed from the place of exhibition.
(1) The period for the re-export of goods imported for issue or use at the time of issue shall be at least six months from the date on which the customs office of departure released the goods for circulation, but not more than one month after the end of the issue.
(2) Customs duties shall, at the request of a party to the customs procedure, allow the goods referred to in paragraph 1 to remain in its records, if the conditions laid down for such circulation are fulfilled and if the goods are re-exported within one year of the date on which the customs office of entry into the circulation of the goods.
(1) When goods are released for free circulation within the territory of the country, exemption from import duties shall apply to:
(a) small samples representing foreign goods, including samples of foodstuffs and beverages, which have been imported in the form of samples or made mainly from imported material at the time of exhibition, provided that:
1. these are foreign goods provided free of charge, which are exclusively intended for the free distribution to visitors, for use and consumption by persons to whom they are distributed during exhibition,
2. these goods may be classified as promotional samples of individually small values;
3. are not applicable for commercial purposes and, where appropriate, packed in quantities significantly less than the smallest packaging sold,
4. samples of food and beverages which are not distributed in the packaging referred to in point 3 shall be consumed on display.
The total value and quantity of samples are, according to the customs office's assessment, proportional to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation in the exhibition,
(b) goods imported only for the purpose of demonstration or demonstration of an external machine or apparatus which is consumed or destroyed during demonstration, provided that the total value and quantity of such goods are proportionate to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation in the exhibition;
(c) goods of low value used in the exhibition for the equipment and decoration of temporary stands of a foreign exhibitor (drawings, coatings, wallpaper, etc.) destroyed when used;
(d) printed matter, catalogues, brochures, price lists, posters, calendars (illustrated or unillustrated) and unframed photographs which are advertising material of foreign goods, provided that:
1. these are foreign products provided free of charge which are distributed exclusively to visitors free of charge on display,
2. the total value and quantity of such goods are proportionate to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation;
(e) files, archive material, forms and other documents intended for use during or on the occasion of international meetings, conferences or congresses.
(2) Paragraph 1 shall not apply to alcoholic beverages, tobacco products and propellants.
The customs procedure for importation and re-export of goods to be or used at the time of issue shall, where appropriate and possible, be carried out at the place of issue.
Products obtained occasionally during the exhibition of temporary importation as a result of the demonstration of the machine or apparatus displayed shall be subject to the provisions of this Section.
Professional establishments
For the purposes of this decree, professional establishments shall mean:
(a) the printing, radio or television broadcasting equipment required for representatives of the press, radio or television arriving in the country to receive reports, recordings or broadcasts. The list of such establishments is set out in Annex 1 to this Decree,
(b) cinematographic equipment necessary for the person arriving in the country to make one or more films. The list of such establishments is set out in Annex 2 to this Decree,
(c) an establishment other than those referred to in points (a) and (b) necessary for the pursuit of the employment or occupation of a person arriving in the country in order to carry out the tasks assigned there. An installation to be used for the industrial manufacture or treatment of goods, or with the exception of hand tools, for the use of natural resources, for the construction, repair or maintenance of buildings, for the performance of land or similar works is excluded. The list of such establishments is set out in Annex 3 to this Decree,
(d) auxiliaries for the equipment referred to in (a), (b) and (c) and accessories thereto.
Customs duties shall be released into circulation in the country with total relief from import duties.
(a) professional establishments;
(b) spare parts imported for the repair of a professional establishment situated in the recording cycle referred to in (a).
(1) Paragraph 9 applies only to professional establishments which:
(a) belong to a person who is resident or established abroad; and
(b) has been imported by a person resident or established abroad; and
(c) is used exclusively by a person who has his permanent residence or registered office abroad, who arrives or is used under his direct supervision.
(2) Paragraph 1 (c) shall not apply to establishments imported for the production of film, television or audiovisual programmes under a co-production contract, the party of which is the beneficiary who is resident or established in the country.
(3) Cinematographic, press, radio or television broadcasting equipment may not be the subject of a lease or similar contract, the party to which is a resident or resident in the country, provided that this condition does not apply to joint radio or television programmes.
(1) The written application for the customs procedure and the lodging of a customs security does not require the customs authorities to import equipment for the purpose of producing and producing radio and television reports and vehicles specially adapted for radio and television reports and their equipment imported with the consent of the customs authorities by public or private companies.
(2) Customs may require the submission of a detailed list of the establishments referred to in paragraph 1 together with a written obligation to re-export.
The period for the re-export of professional equipment shall be at least 12 months from the date on which the goods are put into circulation in the country. However, the period for the re-export of vehicles may be determined taking into account the purpose and expected duration of the stay in the country.
The total exemption from import duties shall not apply to vehicles listed in Annexes 1 to 3 to this Regulation if, even occasionally, they carry persons for payment or load goods in the domestic territory to be unloaded in the domestic territory.
Goods imported under a commercial operation
For the purposes of this decree:
(a) goods imported in the course of a commercial operation, packaging, containers, pallets, samples, advertising films and goods of all kinds imported in the course of a commercial operation, except where the importation of the goods is a separate commercial operation;
(b) packaging all articles and materials used or intended for use in the state in which they are imported for packing, protection, storage or separation of goods, with the exception of such materials as straw, paper, glass fibres, shavings, etc., which are imported in bulk. Containers and pallets as defined in (c) and (d) are excluded;
(c) container of transport equipment (transport cabinets, removable tank or other similar)
1. having a completely or partly enclosed space intended for placing the goods; and
2. of a permanent nature and strong enough, capable of re-use; and
3. specially designed to facilitate the transport of goods by one or more modes of transport without changing cargo; and
4. designed to be easily handled, in particular when transhipping from one mode of transport to another; and
5. designed to be easily loaded and unloaded; and
6. having an internal volume of at least one cubic metre.
If accessories and integral parts of the container are transported together with the container, they shall be released under the same conditions as the container.
Vehicles, equipment or spare parts of vehicles, packaging or pallets shall not be considered a container. Sensable bodywork shall be considered as containers,
(d) a pallet of equipment on whose platform a certain quantity of goods may be aligned to form a loading unit for its transport or handling or for assembly by mechanical instruments. This device has either two platforms connected by supporting partitions or one platform based on feet. Its total amount is reduced to the minimum suitable for handling fork loading trucks and pallet trucks; may or may not have an attachment,
(e) a sample of articles which constitute a type of goods already produced or models of goods the manufacture of which is envisaged, with the exception of identical items imported by the same person or sent to the same addressee in quantities no longer present in their entirety in accordance with normal commercial practice;
(f) an advertising film of visual recordings with or without sound recording, reproducing in principle the nature or function of products or equipment put up for sale or leased by a person who is resident or established abroad, and which is suitable for demonstrating to potential consumers but not to the public, and that they are imported in a consignment containing not more than one copy of each film and which is not part of a larger consignment of films;
(g) internal transport of goods loaded within the territory of the country for unloading.
Customs duties shall be released from circulation in the country with total relief from import duties
(a) packaging which is either filled in to be exported empty or full or which is empty to be re-exported full;
(b) containers loaded or unloaded, as well as equipment and equipment for containers imported into the recording cycle, imported together with the container to be exported separately or with another container, or imported separately to be exported with the container;
(c) spare parts imported for the repair of containers put into the recording cycle referred to in (b);
(d) pallets;
(e) samples,
(f) advertising films;
(g) other goods imported for one of the purposes listed in Annex 4 to this Order in the course of a commercial operation, provided that their importation is not a commercial operation itself.
Paragraph 15 shall be without prejudice to the provisions of other customs legislation governing imports of goods carried in containers or packages or on pallets.
(1) Paragraph 15 shall apply only if:
(a) the packaging shall be re-exported exclusively by the person who has been put into circulation in the country. Such packaging cannot, even occasionally, be used in internal transport,
(b) containers must be marked in the manner laid down in the International Treaty binding on the Czech and Slovak Federal Republic. 1) Internal transport may be used if:
1. the container route leads directly to or around the place where the exported goods are to be loaded or where the container is to be re-exported empty; or
2. the container will be used in internal transport only once before its re-export;
(c) pallets or a proportionate number of pallets of the same type and of the same value shall be re-exported;
(d) samples and advertising films must belong to a person who is resident or established abroad and must be imported solely for the purpose of issuing or presenting in the country with a view to obtaining orders for goods to be imported into the country. They may not be disposed of for consideration or free of charge and may serve only for demonstration purposes,
(e) the goods listed in Section 14 and Annex 4 to this Order may not be used for a refund.
(2) Customs shall not release containers, pallets and packages which are the subject of a purchase, rental, lease or similar contract concluded by a person residing or having his registered office in the country for temporary importation with total relief from import duties.
(1) Containers, pallets and packaging are to be released by the customs authorities for circulation in the country on an oral application for a customs procedure and without lodging a customs security.
(2) The person who has been released into the domestic circulation of the container shall, at the request of the customs office, undertake in writing that:
(a) provide the customs officer, at his request, with detailed information on the movement of each container which has been released into the domestic circulation, including the time and place of entry into and exit from the domestic territory, or a list of containers certifying re-export;
(b) pay the import duty which the customs office may require if the conditions of the recording circulation are not fulfilled.
(3) At the request of the customs office, the person who has been placed in the circulation of pallets and packaging in the country shall undertake in writing to be re-exported.
(4) A person who is regularly released into the domestic circulation of the goods referred to in Article 14 may, by one written declaration, undertake that all the goods which are released into his home circulation will be re-exported (global commitment).
The period for re-exportation of goods imported under a commercial operation shall be at least six months from the date on which the goods were put into circulation in the country.
Goods imported under a manufacturing operation
For the purposes of this decree:
(a) goods imported under a manufacturing operation:
1. matrices, plates, forms, drawings, plans, models and other similar articles,
2. measuring, checking and testing instruments and other similar articles,
3. special tools and tools,
imported for the manufacture of goods,
(b) the replacement means of production of instruments, apparatus and machines, as provided by the supplier or the repairer, at the disposal of the customer for as long as he waits for the supply or repair of similar goods.
The customs authorities shall release goods imported into circulation in the course of a production operation in the country with total relief from import duties.
Paragraph 21 shall apply only if:
(a) the goods imported under a manufacturing operation belong to a person who is resident or established abroad, and the goods are intended for a person who is resident or established in the country;
(b) the whole or part of the production resulting from the use of goods imported under a manufacturing operation shall be exported abroad;
(c) the supply of means of production is delayed or the means of production will be repaired at the initiative of the supplier of the means of production and the replacement means will be provided by the supplier of the means of production provisionally and free of charge to the person who is resident or established in the country.
(1). The period for re-exportation of the goods referred to in Article 20 (a) shall be at least 12 months from the date on which the goods were put into circulation in the country.
(2) Deadline for re-export of the replacement production facilities referred to in Article 20 (1) of the basic Regulation. (b) it shall be at least six months from the date on which the goods were put into circulation in the country.
Goods imported for educational, scientific or cultural purposes
(1) For the purposes of this decree:
(a) goods imported for educational, scientific or cultural purposes, scientific and educational material or other goods imported in the course of educational, scientific or cultural activities;
(b) scientific and pedagogical material models, instruments, apparatus, machines and accessories therefor, used for scientific research, teaching or preparation for the pursuit of the profession.
(2) Lists of educational material and other goods imported under educational, scientific or cultural activities are set out in Annexes 5 and 6 to this Decree.
Customs duties shall be released into circulation in the country with total relief from import duties.
(a) goods imported exclusively for educational, scientific or cultural purposes;
(b) spare parts for scientific and pedagogical material which is released into the home circulation as well as tools specially designed for the maintenance, control, measurement or repair of such material.
Paragraph 25 shall apply where goods imported for educational, scientific or cultural purposes belong to a person who is resident or established abroad and who has been imported by authorised persons in proportion to the purpose of the importation; the goods may not be used for commercial purposes.
The period for re-exportation of goods imported for educational, scientific or cultural purposes shall be 12 months from the date on which the goods were put into circulation in the country.
Passenger uppers and goods imported for sports purposes
For the purposes of this decree:
(a) passengers any person residing abroad who enters the country for the purposes of tourism, sport, business affairs, professional meetings, treatment, studies, etc., or who goes back abroad;
(b) personal uppers of all objects, new or used, used by the passenger during his journey and which are adequate for the purpose and duration of the journey, except for all goods imported for commercial purposes. The information list of goods considered to be personal uppers is set out in Annex 7 to this Order,
(c) goods imported for sports purposes of sporting goods and other objects intended for the use of passengers at sports events or shows or for domestic training. An information list which is considered to be imported for sports purposes is given in Annex 8 to this Decree.
The customs office shall release personal uppers and goods for sports purposes into circulation in the country with total relief from import duties.
Paragraph 29 shall apply where:
(a) personal uppers are imported in person by the passenger or in his luggage (whether or not accompanied),
(b) goods imported for sports purposes belong to a person who has his permanent residence or registered office abroad and is imported in reasonable quantities for the purpose of his use.
(1) The customs office shall release the personal uppers into the domestic circulation on an oral application for a customs procedure and without lodging a customs security. A written application for a customs procedure and the lodging of a customs security may be requested by customs on importation of goods from which a high import duty is determined.
(2) Instead of a written application for customs procedure and the lodging of a customs security, the customs office may accept a list of goods and a written undertaking to re-export the goods when importing goods for sports purposes.
(1) The re-export of personal uppers must take place at the latest when the person who imported them into the country is abroad.
(2) The time limit for re-exportation of goods imported for sports purposes shall be at least 12 months from the date on which such goods were placed in circulation in the country.
Tourist promotional material
For the purposes of this decree, tourist promotional material shall mean goods imported into the country in order to obtain public access to the State of the exporter of the material, in particular to attend meetings or cultural, religious, tourist, sports or professional events there. The information list of goods considered as tourist promotional material is set out in Annex 9 to this Decree.
The customs authorities shall release the tourist promotional material listed in Annex 9 to this Order into the circulation in the country with total relief from import duties.
Paragraph 34 shall apply where tourist promotional material belongs to a person residing or residing abroad and its quantity is proportionate to the purpose of its designation.
The period for the re-export of tourist promotional material shall be at least 12 months from the date on which such material was released for home circulation.
Customs shall release for free circulation in the country with total relief from import duties this tourist promotional material
(a) documents (prospectuses, brochures, books, magazines, guides, framed or unframed posters, unframed photographs and photographic enlargements, illustrated or unillustrated geographical maps, posters) intended for free distribution, provided that they contain not more than 25% of private commercial advertising and that their general purpose is evident;
(b) lists and yearbooks of foreign hotels issued by official tourist authorities or with their consent and timetables of transport services abroad, provided that these documents are intended for free distribution and do not contain more than 25% of private commercial advertising;
Contents
Oddíl první
§ 1
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
Oddíl druhý
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
Oddíl třetí
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
Oddíl čtvrtý
§ 20
§ 21
§ 22
§ 23
Oddíl pátý
§ 24
§ 25
§ 26
§ 27
Oddíl šestý
§ 28
§ 29
§ 30
§ 31
§ 32
Oddíl sedmý
§ 33
§ 34
§ 35
§ 36
§ 37
Oddíl osmý
§ 38
§ 39
§ 40
§ 41
§ 42
Oddíl devátý
§ 43
§ 44
§ 45
§ 46
§ 47
Oddíl desátý
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
Oddíl jedenáctý
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
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Regulation Information
| Citation | Decree of the Federal Ministry of Foreign Trade No. 288 / 1992 Coll., on total exemption from import duties on goods imported into the domestic circulation for temporary use |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.06.1992 |
|---|---|
| Effective from | 18.06.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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