What is Decree No. 428 / 2024 Coll.?

Decree No. 428 / 2024 Coll., amending Decree No. 458 / 2020 Coll., on certain forms in the field of customs administration of the Czech Republic, as amended — Decree amending Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended.

When it became Decree No. 428 / 2024 Coll. effectiveness?

Decree No. 428 / 2024 Coll. became effective 01.01.2025.

Is Decree No. 428 / 2024 Coll. still valid?

Yes, Decree No. 428 / 2024 Coll. is still valid and effective.

How many times was it Decree No. 428 / 2024 Coll. amended?

Decree No. 428 / 2024 Coll. has 3 time versions of the text.

Decree No. 428 / 2024 Coll.

Decree amending Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended

Valid Order Effective from 01.01.2025

Text versions: 01.01.2025 19.12.2024

Čl. I Čl. II Čl. III

428

DECLARATION

of 11 December 2024

amending Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended

The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll.:

Čl. I

Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended by Decree No. 437 / 2021 Coll., Decree No. 312 / 2022 Coll. and Decree No. 359 / 2023 Coll., is amended as follows:

1. in Article 2 (1) (b), "Article 15a (9)" is replaced by "Article 16a (5)."

2. in Paragraph 2 (1) (d), the words "beneficiaries" shall be replaced by the words "beneficiaries."

3. in Paragraph 2 (1) (e), the words "foreign States" are replaced by the words "other States."

4. In Article 2 (1) (i), the words "or half-yearly 'shall be inserted after the words" annual'.

5. In Article 2, the following paragraph 2 is inserted after paragraph 1:

"(2) Model

(a) the notification of the registered consignee or consignor in free tax circulation from or to other Member States pursuant to Sections 28b to 28h of the Excise Tax Act is set out in Annex 25 to this Decree;

(b) the notification by the sender of selected products from other Member States to the tax territory of the Czech Republic pursuant to § 33a or 33d of the Excise Tax Act is set out in Annex 26 to this Decree;

(c) the notification of the receipt of the obligation to provide a tax security for the transport of liquefied petroleum gases (Section 45 (1) (f) and (g)), pursuant to Section 60 (10) of the Excise Tax Act, is set out in Annex 27 to this Decree,

(d) the notification of the presumed quantity of raw tobacco received or dispatched pursuant to Paragraph 134zza (2) of the Excise Tax Act is set out in Annex 28 to this Decree,

(e) the notification of the receipt or dispatch of raw tobacco pursuant to Paragraph 134zza (1) of the Excise Tax Act is set out in Annex 29 to this Decree;

(f) the notification of the start of the transport of mineral oils exempt from tax in the tax territory of the Czech Republic pursuant to Section 50 (4) of the Excise Tax Act is set out in Annex 30 to this Decree,

(g) the notification by the holder of the permit for the purchase of liquefied petroleum gases put into free circulation pursuant to Section 60c of the Excise Tax Act is set out in Annex 31 to this Decree,

(h) the notification of the treatment of special mineral oil under Paragraph 134zf (1) of the Excise Tax Act is set out in Annex 32 to this Decree;

(i) the notification provided for in Article 134zf (2) of the Excise Tax Act, notified under Article 134zf (4) (b) (2) of the Excise Tax Act, is set out in Annex 33 to this Decree,

(j) the notification pursuant to Article 134zf (3) of the Excise Tax Act notified before any amendment pursuant to Article 134zf (4) (c) (2) of the Excise Tax Act is set out in Annex 34 to this Decree,

(k) the registration of alcohol under Section 37 of the Excise Tax Act is set out in Annex 35 to this Decree;

(l) the register of beer provided for in Sections 37 and 38 of the Excise Tax Act is set out in Annex 36 to this Decree,

(m) the registration of several product types pursuant to Sections 37 to 39a of the Excise Tax Act is set out in Annex 37 to this Decree;

(n) the registration of one product type pursuant to Sections 37 to 39a of the Excise Tax Act is set out in Annex 38 to this Decree;

(o) the register kept by the user under Section 40 of the Excise Tax Act is set out in Annex 39 to this Decree,

(p) the registration of liquefied petroleum gases under Section 60 of the Excise Tax Act is set out in Annex 40 to this Decree,

(q) the registration of raw tobacco under Section 134zy of the Excise Tax Act is set out in Annex 41 to this Decree,

(r) the registration of special mineral oils pursuant to Article 134z (1) of the Excise Tax Act is set out in Annex 42 to this Decree;

(s) the proposal for publication of the final consumer price for cigarettes is set out in Annex 43 to this Decree;

(t) the application for authorisation under the Excise Tax Act is set out in Annex 44 to this Decree. ';

Paragraph 2 shall become paragraph 3.

6. In Article 2 (3), "paragraph 1 'is replaced by" paragraphs 1 and 2';

7. At the end of the text of § 4, the words "except for the form referred to in § 2 (k) to (r) which can be submitted electronically in PDF format only 'are added.

8. Annexes 1 to 5 shall read as follows:

"Annex No 1

Příloha č. 2

Annex No 2

Příloha č. 3

Annex No 3

Příloha č. 4

Annex No 4

Příloha č. 5

Annex No 5

(9) Annexes 7 to 17 shall read as follows:

"Annex No 7

Příloha č. 8

Annex No 8

Příloha č. 9

Annex No 9

Příloha č. 10

Annex No 10

Příloha č. 11

Annex No 11

Příloha č. 12

Annex No 12

Příloha č. 13

Annex No 13

Příloha č. 14

Annex No 14

Příloha č. 15

Annex No 15

Příloha č. 16

Annex No 16

Příloha č. 17

Annex No 17

(10) Annexes No 20 to 23 shall read as follows:

"Annex No 20

Příloha č. 21

Annex No 21

Příloha č. 22

Annex No 22

Příloha č. 23

Annex No 23

11. The following Annexes 25 to 44 are inserted after Annex 24:

"Annex No 25

Příloha č. 26

Annex No 26

Příloha č. 27

Annex No 27

Příloha č. 28

Annex No 28

Příloha č. 29

Annex No 29

Příloha č. 30

Annex No 30

Příloha č. 31

Annex No 31

Příloha č. 32

Annex No 32

Příloha č. 33

Annex No 33

Příloha č. 34

Annex No 34

Příloha č. 35

Annex No 35

Příloha č. 36

Annex No 36

Příloha č. 37

Annex No 37

Příloha č. 38

Annex No 38

Příloha č. 39

Annex No 39

Příloha č. 40

Annex No 40

Příloha č. 41

Annex No 41

Příloha č. 42

Annex No 42

Příloha č. 43

Annex No 43

Příloha č. 44

Annex No 44

Čl. II

Transitional provision

For the tax claims on excise duties, on natural gas and on certain other gases, on solid fuels and on electricity for the tax period or part thereof, which began before the date of entry into force of this decree, Decree No. 458 / 2020 Coll., as effective before the date of entry into force of this decree, shall apply.

Čl. III

Efficacy

This Decree shall take effect on 1 January 2025.

Minister of Finance:

Ing. Stanjura v. r.