Government Regulation No. 323 / 2018 Coll.
Government Regulation amending Government Regulation No. 244 / 2016 Coll., to implement certain provisions of the Customs Act in the field of statistics
Valid
Regulation
Effective from 01.01.2019
Text versions:
01.01.2019
20.12.2018
323
GOVERNMENT REGULATION
of 3 December 2018
amending Government Regulation No 244 / 2016 Coll., to implement certain provisions of the Customs Act in the field of statistics
The Government mandates pursuant to § 70 (2) of Act No. 242 / 2016 Coll., Customs Act:
Government Regulation No 244 / 2016 Coll., to implement certain provisions of the Customs Act in the field of statistics, is amended as follows:
1. In Annex 1, Part In the first sentence of point 16, the words "the Combined Nomenclature 'shall be inserted after the words" the subheadings'.
2. In Annex 1, Part The last sentence of point 20 shall be replaced by the following: "For the conversion of foreign currency into Czech crowns, the rate to be used by the reporting agent in the case of the acquisition of goods from another Member State of the European Union or the supply of goods to another Member State of the European Union for conversion in relation to the obligation to grant value added tax or to grant performance under the law governing value added tax."
3. In Annex No 1, Part II, Notes to codes 11 to 19 (b). (a) the words' and the consideration is only subsequently 'shall be replaced by' and persons not registered ';
4. In Annex No 1, Part II, the entry for codes 94 to 99 "Note 'is replaced by" Remarks', the current text becomes "A 'and the following point (B) is added:
"(B) Where goods are purchased or sold for a period of less than 2 years during the period of temporary admission or dispatch for the hire of goods without change of owner, they shall be reported on the date of the change in ownership."
5. In Annex No 1, Part IV, point 1, the last sentence is replaced by the following: "For the conversion of foreign currency into Czech crowns, the rate used by the reporting agent for the acquisition of goods from another Member State of the European Union or the supply of goods to another Member State of the European Union for conversion in relation to the obligation to grant value added tax or to grant performance under the law governing value added tax."
6. In Annex 1, Part IV, point 13 is deleted.
7. In Annex 3, point 1, "8 000 000 CZK 'is replaced by" 12 000 000 CZK'.
8. In Annex 3, point 2, the last sentence is replaced by the following: "For the conversion of foreign currency into Czech crowns, the rate used by the reporting agent in the case of the acquisition of goods from another Member State of the European Union or the supply of goods to another Member State of the European Union for conversion in relation to the obligation to grant value added tax or to grant performance under the law governing value added tax."
9. In Annex No 4, at the end of the text in point 1, the words "or, where appropriate, only in the line in which the added or corrected entry is given."
Efficacy
This Regulation shall take effect on 1 January 2019.
Prime Minister:
Ing. Babiš v. r.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Government Regulation No. 323 / 2018 Coll., amending Government Regulation No. 244 / 2016 Coll., to implement certain provisions of the Customs Act in the field of statistics |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.12.2018 |
|---|---|
| Effective from | 01.01.2019 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Administrative law
The regulation text is for informational purposes only.
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