Government Decree No. 299 / 1995 Coll.
Ordinance of the Government issuing the tariff and fixing the rates of import duty applicable to goods originating in developing and least-developed countries and the conditions governing their application (tariff rate)
Valid
Regulation
Effective from 01.01.1996
Text versions:
01.01.1996
29.12.1995
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299
GOVERNMENT REGULATION
of 20 December 1995
establishing the customs tariff and fixing the rates of import duty applicable to goods originating in developing and least-developed countries and their application (customs duties)
The Government orders pursuant to § 56 (2) and § 57 (1) (a), (c), (d), (f) and (g), of the Czech National Council Act No. 13 / 1993 Coll. the Customs Act:
Goods shall be subject to customs duties at the rates laid down by the customs duties listed in Annex 1 to this Regulation.
Goods listed in Annex 2 to this Regulation shall be charged the duty at the rates set out in that Annex, provided that:
(a) the goods are put under the customs procedure for free circulation or inward processing in the drawback system;
(b) the goods come from a State with which a contract has been concluded for the mutual provision of customs benefits or from a State to which customs benefits are granted under a special rule; 1)
(c) the tariff quota relating to these goods is not exhausted.
The preferential tariff measures provided for in the Customs Tariff referred to in Annex 1 to this Regulation shall apply to goods originating in and coming directly from developing countries listed in Annex 3 to this Regulation.
Goods originating in and coming directly from least developed countries listed in Annex 4 to this Regulation shall be free of duty.
Religious goods originating in developing or least-developed countries are goods which meet the conditions laid down in a special regulation.2)
Government Decree No. 265 / 1994 Coll., establishing a tariff and fixing import duty rates for goods originating in developing and least developed countries and the conditions for their application (tariff rate), is hereby repealed.
This Regulation shall enter into force on 1 January 1996.
Prime Minister:
Prof. Ing. Klaus CSc.
Deputy Prime Minister and Minister of Finance:
Ing. Coachman CSc. v. r.
Introduction to Customs Tariff
I. Nomenclature
The Customs Tariff shall use the Combined Nomenclature of the European Union for the purposes of the classification of goods. This nomenclature is based on the Harmonised Commodity Description and Coding System (Harmonised System) *, which divides goods into 21 classes (I to XXI) and 97 chapters (01 to 97). In addition, each chapter shall be hierarchically divided into four figures and six figures.
The combined nomenclature follows the hierarchy of the Harmonised System and complements it with two-digit numerical markings, i.e. eight-digit subheadings.
In addition to the description and numerical description of the goods, the obligatory (compulsory) parts of the nomenclature are also notes on classes, chapters, numbers, subheadings and general rules for the interpretation of the Harmonised System. All the designated parts of the nomenclature are taken from the Harmonised System and the Combined Nomenclature of the European Union without change and cannot be altered according to the needs of individual bodies.
The amendments to the Combined Nomenclature applicable from 1 January 1996 are marked "* '(asterisk) for ease of reference on the 1st position of column 1 of the Tariff.
II. General rules for the interpretation of the Harmonised System
1. The text of the names of classes, chapters and sub-chapters shall be indicative only; for classification, the standard text of the headings and notes to classes and chapters, as well as the following rules, shall be used, provided that such rules do not conflict with the wording of those headings and notes.
2. (a) Any reference to goods in one of the headings shall also apply to goods which are not complete or whose processing is not completed, provided that they already have the essential character of complete or finished goods when presented. The same applies to the classification of complete or finished goods presented in unassembled or unassembled form.
(b) Any reference to a material in a given heading of the nomenclature shall apply to that material either in its pure state or mixed or added to other materials. Likewise, any reference to goods of a given material shall apply to goods wholly or partly made of such material. Classification of goods consisting of more than one material shall be carried out in accordance with the principles set out in Rule 3.
3. Where goods are to be classified in two or more headings under rule 2 (b) or for other reasons, classification shall be as follows:
(a) A number containing the most specific description shall take precedence over those with a general description. However, where each of two or more headings relates only to a part of the materials contained in mixed or composite goods or to a part of the subheadings of the sets put up for retail sale, those headings shall be considered to be of the same kind in relation to those goods, even if one of them contains a more complete or precise description of the goods.
(b) Mixtures, goods consisting of different materials or made up of different parts and goods put up in sets put up for retail sale which cannot be classified under rule 3 (a) shall be classified according to the material, part or product which gives them their essential character, if any.
(c) In cases where classification under rule 3 (a) or 3 (b) cannot be carried out, the goods shall be classified under the last of the headings which are classifiable according to order.
4. Goods which cannot be classified under those rules are to be classified under the heading which covers the most similar products.
5. In addition to those provisions, the following rules shall apply to the goods listed below:
(a) Cases for photographic equipment, musical instruments, weapons, drawing or drawing instruments and apparatus, necklaces and similar containers, specially designed or prepared for the insertion of a particular product or set of articles, suitable for long-term use and presented with the products for which they are intended, are to be classified with those articles if they are normally sold with them. However, this rule does not apply to containers which give the whole its essential character.
(b) Within the meaning of Rule 5 (a), packages in which the goods are packed shall be classified with those goods if they are usually used for the packaging of such goods. However, this provision is not binding on packaging which is clearly suitable for re-use.
6. For legal purposes, the classification of goods under headings of a given heading is determined by the wording of those headings and by the notes to those subheadings, as well as the mutatis mutandis, by the abovementioned rules, meaning that only those of the same level may be compared. For the purposes of this rule, the relevant notes to the class and chapter shall also apply, unless otherwise specified.
III. General rules on customs duties
1. The conventional customs duties shall apply to imported goods originating in a State which is a Party to the General Agreement on Tariffs and Trade (GATT 1994) or with which the Czech Republic implements an Agreement containing provisions on the reciprocal granting of the most-favoured nation clause. The conventional rates of duty may also be applied to imports of goods originating in States which do not meet the above conditions but are designated in a general binding legislation.
The conventional duty rates indicated in column 5 of the Tariff shall include the tariff concessions applicable from 1 January 1996 in accordance with the outcome of the Uruguay Round of GATT multilateral trade negotiations. In accordance with the provisions of Article II of the GATT 1994, certain duty rates fixed for 1996 are reduced from the contractually bound level.
2. The autonomous customs duties referred to in column 4 of the Customs Tariff shall apply to imports of goods originating in States other than those referred to in rule 1, or where the importer does not prove the origin of the goods.
3. The preferential duty reduction provided for in column 6 of the Customs Tariff shall apply where imported goods originate in developing countries. The rules for determining and proving preferential origin shall be laid down in a generally binding law.
The Preference Margin is expressed in one of the following ways:
(a) "duty-free" preference means a zero rate of import duty,
(b) "50% preference" means that the duty calculated on the basis of the general or contractual rate applicable at the time the goods are placed under the proposed customs procedure is reduced by 50%.
The Czech Republic reserves the right to total or partial withdrawal of preferences in cases where the beneficiary country resorts to unfair commercial practices, including discriminatory measures against the Czech Republic, or infringements of intellectual property rights. The withdrawal of preferences is not automatic, but is preceded by consultations.
4. Contractual or general customs duties shall also be reduced on imports of goods originating in countries or groups of countries with which the Czech Republic is implementing a contract establishing a customs union or a free trade area. The rules for determining and proving preferential origin shall be laid down in those international agreements. The scope, basis and method of preferential duty reduction for each type of goods are laid down in those contracts.
5. Rules 1 to 4 shall not preclude the possibility of applying, in accordance with international agreements and generally binding legislation, customs duties other than those specified in the Customs Tariff.
6. The uniform rate of duty shall apply in cases provided for in a generally binding legislation.
7. The duty rates specified as percentages are ad valorem rates.
IV. Unit of measurement
Column 3 of the tariff heading "JM 'lists the units of measurement in which the quantity of goods is declared for statistical, customs, fiscal *) and others.
The abbreviations used mean:
| CTM | karát (200 miligramů) |
| GRM | gram |
| HLT | hektolitr |
| KGN | kilogram čisté hmotnosti |
| LPA | litr čistého alkoholu |
| LTR | litr (1 krychlový decimetr) |
| MTK | čtvereční metr |
| MTQ | krychlový metr |
| MTR | metr |
| MWH | megawatthodina |
| NAR | počet kusů |
| NPR | počet párů |
| TNN | tuna čisté hmotnosti |
| UNS | nespecifikováno |
V. Overview of tariff classes and chapters
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
01 Live animals
02 Meat and edible offal
03 Fish and crustaceans, molluscs and other aquatic invertebrates
04 Milk and dairy products; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
05 Products of animal origin, not elsewhere specified or included
SECTION II
PLANT PRODUCTS
06 Wood and other plants; tubers, roots and the like; cut flowers and ornamental foliage
07 Vegetables, edible plants, roots and tubers
08 Edible fruit and nuts; peel of citrus fruit and melons
09 Coffee, tea, maté and spices
10 Cereals
11 Milk products; malt; starches; Inulin; wheat gluten
12 Oil seeds and oleaginous fruits; miscellaneous seeds and fruits; industrial and medicinal plants; Forage plants
13 Shellac, gums, resins and other vegetable juices and extracts
14 Vegetable plaiting materials and other products of vegetable origin, not elsewhere specified or included
SECTION III
Animal or vegetable fats and oils; PRODUCTS INCLUDED IN THEIR SPIRIT; EDIBLE FATS; LIVE OR VEGETABLE WAXES
15 Animal or vegetable fats and oils; products resulting from their cleavage; prepared edible fats; Animal or vegetable waxes
SECTION IV
FOOD INDUSTRY PRODUCTS; BEEDS, SPIRIT TECTIONS AND STEEL; TOBACCO AND MANUFACTURED TOBACCO REFUNDS
16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
17 Sugar and confectionery
18 Cocoa and cocoa preparations
19 Preparations of cereals, flour, starch or milk; fine pastry
20 Preparations of vegetables, fruit, nuts or other parts of plants
21 Miscellaneous food preparations
22 Drinks, alcohol fluids and vinegar
23 Residues and waste in the food industry; prepared feed
24 Tobacco and manufactured tobacco substitutes
SECTION V
NERVOUS PRODUCTS
25 Salt; sulphur; earths and stones; plaster; lime and cement
26 Metal ores, slag and ash
27 Mineral fuels, mineral oils and their distillation products; bituminous substances; mineral waxes
SECTION VI
PRODUCTS OF THE CHEMICAL INDUSTRY AND OTHER INDUSTRIAL SECTOR
28 Inorganic chemical products; inorganic or organic compounds of precious metals, rare-earth metals, radioactive elements or isotopes
29 Organic chemical products
30 Pharmaceutical products
31 Fertilisers
32 Tanning and dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; coatings; putty; inks
33 Essential oils and resinoids; perfumery, cosmetic or personal hygiene products
34 Soap, organic surface-active agents, washing and cleaning preparations, lubricating preparations, synthetic waxes, prepared waxes, polishing and cleaning preparations, candles and the like, modelling pastes, "dental waxes' and plaster-based dental preparations
35 Albuminoidal substances; modified starches; glues; enzymes
36 Explosives; pyrotechnic articles; matches; Pyrophoric alloys; certain flammable preparations
37 Photographic or cinematographic goods
38 Miscellaneous chemical products
SECTION VII
PLASTERS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
39 Plastics and articles thereof
40 Rubber and articles thereof
SECTION VIII
RAW HIDES AND SKINS, USES, SKINS AND ARTICLES THEREOF; saddlery and harness; TRAVEL NEEDS, CABLES AND SIMILAR SCHEME; ARTICLES OF THE WEDDING
41 Raw hides and skins (other than furskins) and leather
42 Leather articles; saddlery and harness; travel goods, handbags and similar containers; articles of gut
43 Leather and artificial fur; their products
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD COAL; CORK AND ARTICLES OF CORK; PRODUCTS OF STRAW, ESPARTO AND OTHER MATERIALS FOR PLUGS; BASKET ARTICLES
44 Wood and articles of wood; Wood charcoal
45 Cork and articles of cork
46 Articles of straw, esparto and other plaiting materials; basketware and wickerwork
SECTION X
WOOD OR OTHER CELLULOSIS FIBRES; COLLECTED PAPER OR PAPERBOARD, THEREOF AND EXCHANGE; PAPER, PAPER AND ARTICLES THEREOF
47 Pulp of wood or of other fibrous cellulosic material; paper or paperboard, whether or not waste and scrap
48 Paper and paperboard; articles of paper pulp, paper or paperboard
49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
SECTION XI
TEXTILES AND TEXTILE ARTICLES
50 Natural silk
51 Wool, fine or coarse animal hair; Woven fabrics of horsehair
52 Cotton
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
54 Chemical synthetic or artificial silk
55 Man-made staple fibres
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
57 Carpets and other textile floor coverings
58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
59 Impregnated, coated, covered or laminated fabrics; textile products suitable for industrial use
60 Knitted or crocheted fabrics
61 Articles of apparel and clothing accessories knitted or crocheted
62 Articles of apparel and clothing accessories, other than knitted or crocheted
63 Other made-up textile articles; sets; worn clothing and worn textile articles; Rags
SECTION XII
FOOTWEAR, HEAD COUPLES, UMBRELLAS, SULPHONES, SEATS, WHIPS, RIGHTS AND PARTS THEREOF; PREPARED PEACE AND GOODS THEREOF; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64 Footwear, gaiters and the like; parts of these products
65 Headgear and parts thereof
66 Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof
67 Prepared feathers and down and articles thereof; artificial flowers; articles of human hair
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, SOUND OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASS PRODUCTS
68 Articles of stone, plaster, cement, asbestos, mica or similar materials
69 Ceramic articles
70 Glass and glassware
SECTION XIV
For the purposes of heading 9001, the expression "natural or cultured pearls' means natural or cultured pearls, precious or semi-precious stones, precious or semi-precious stones and articles thereof; ARTIFICIAL BIŽUTERIA; MINCE
71 Real pearls (natural or cultured), precious and semi-precious stones, precious metals, metals clad with precious metal and articles thereof; artificial imitation jewellery; Coins
SECTION XV
Articles of base metal
72 Iron and steel
73 Articles of iron or steel
74 Copper articles of copper
75 Nickel and articles of nickel
76 Aluminium and articles of aluminium
77 It is free for the possible need of the Harmonised System
78 Lead and articles of lead
79 Zinc and articles of zinc
80 Tin and articles of tin
81 Other base metals; cermets; articles thereof
82 Tools, implements, cutlery and cutlery, of base metal; Parts thereof of base metal
83 Miscellaneous articles of base metal
SECTION XVI
Machinery and apparatus, ELECTRIC DEVICES AND PARTS THEREOF; INSTRUMENTS FOR RECORDING AND REPRODUCTION OF SOUND, RECORDING AND REPRODUCTION OF TELEVISION INSTRUMENTS AND OF SOUND AND PARTS, PARTS AND ACCESSORIES THEREOF
84 Nuclear reactors, boilers, machinery and mechanical appliances; Parts thereof
85 Electrical machinery and equipment and parts thereof; Sound recording and reproducing apparatus, television image and sound reproducing apparatus, parts and accessories thereof
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND TRANSPORT DEVICES
86 Railway or tramway locomotives; vehicle fleet and parts thereof; railway or tramway track fixtures and fittings and parts thereof; Traffic signalling mechanical (whether or not electromechanical) equipment of all kinds
87 Motor vehicles, tractors, motorbikes and bicycles and other land vehicles (excluding rail vehicles), parts and accessories thereof
88 Aircraft, spacecraft and parts thereof
89 Sea and river vessels
SECTION XVIII
INSTRUMENTS AND APPARATUS, PHOTOGRAPHIC OR CINEMATOGRAPHIC, MEASURING, CONTROL OR TRANSPORT; medical and surgical instruments; HOURS AND HOURS; HUMAN INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH INSTRUMENTS AND APPARATUS
90 Instruments and apparatus, optical, photographic or cinematographic, measuring, checking or precision; instruments and apparatus, medical and surgical; Parts and accessories of these instruments and apparatus
91 Clocks and watches and parts thereof
92 Musical instruments; parts and accessories of such instruments
SECTION XIX
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Regulation Information
| Citation | Decree of the Government No. 299 / 1995 Coll., issuing the Customs Tariff and fixing the rates of import duty applicable to goods originating in developing and least developed countries and the conditions for their application (Customs Tariff) |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1995 |
|---|---|
| Effective from | 01.01.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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