Decree of the Ministry of Finance No. 382 / 2002 Coll.
Decree of the Ministry of Finance on the exemption of goods imported for the needs of persons affected by floods in 2002 from import duties
Valid
Order
Effective from 16.08.2002
Text versions:
16.08.2002
382
DECLARATION
Ministry of Finance
of 15 August 2002
on the exemption of goods imported for the needs of persons affected by floods in 2002 from import duties
The Ministry of Finance provides for, pursuant to Articles 191 and 237 (1) of Act No. 13 / 1993 Coll., the Customs Act, as amended by Act No. 35 / 1993 Coll., Act No. 113 / 1997 Coll., Act No. 63 / 2000 Coll., Act No. 256 / 2000 Coll., Act No. 265 / 2001 Coll. and Act No. 1 / 2002 Coll., ("the Customs Act '):
Free circulation
(1) The customs office shall release for free circulation, with total relief from import duties, building materials, household equipment and mechanical and other machinery, instruments and apparatus intended for use in the re-construction, reconstruction or repair of destroyed or damaged public utility installations, dwellings and economic buildings in the affected territory and their re-installation, which:
(a) are imported for the needs of Czech persons, (1) whose property was affected by, or for the benefit of, floods in 2002; and
(b) by type and quantity, they have no commercial character and are not imported for commercial purposes; and
(c) have been donated by foreign persons.2)
(2) For the purposes of this Decree, household equipment means household electrical appliances, clothing, household linen, furniture and other household equipment.
(1) Machines, instruments, apparatus and equipment of the household released for free circulation under Article 1, free of import duty, may, until 31 December 2003, lend, lease, dispose of or transfer to other persons only after prior notification to the customs office.
(2) Where, within the period referred to in paragraph 1, the household's machinery, instruments, apparatus and equipment has been lent, leased, stolen or transferred to persons eligible for relief from import duties, the exemption shall remain applicable where the goods are used by that person for purposes which permit the granting of relief from import duties.
(3) In cases of rental, hire, disposal or transfer of machinery, tools, apparatus and equipment of a household other than those referred to in paragraph 2, the customs office shall determine and select from such machinery, tools, apparatus and equipment the customs duties applicable at the time of their hire, hire, disposal or transfer from the customs value determined or recognised at that time by the customs office.
Temporary importation procedure
The customs office shall release for the temporary importation procedure, with total relief from import duties, machinery and equipment intended for use in the re-construction, reconstruction or repair of destroyed or damaged public utility installations, dwellings and economic buildings in the affected territory which:
(a) are imported for the needs of Czech persons, (1) whose property was affected by, or for the benefit of, floods in 2002; and
(b) by type and quantity, they have no commercial character and are not imported for commercial purposes; and
(c) are lent abroad (2) and remain in its possession.
Imported machinery and equipment referred to in § 3 shall be re-exported by 31 December 2003 or assigned another customs-approved designation.3)
Spare parts which have been imported in appropriate quantities for the repair of machinery and equipment already imported under the temporary importation procedure with total relief shall be exempt from import duties.
Efficacy
This Decree shall take effect on the day of its publication and shall expire on 31 December 2003.
Minister:
Sobotka v. r.
1) § 2 (b) of Act No. 13 / 1993 Coll., Customs Act.
2) § 2 (c) of Act No. 13 / 1993 Coll.
3) § 2 (l) of Act No. 13 / 1993 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 382 / 2002 Coll., on the exemption of goods imported for the needs of persons affected by floods in 2002 from import duties |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.08.2002 |
|---|---|
| Effective from | 16.08.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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