Government Decree No. 441 / 2000 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)
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Regulation
Effective from 01.01.2001
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01.01.2001
22.12.2000
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441
GOVERNMENT REGULATION
of 4 December 2000
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 mandates pursuant to Sections 56 (2) and 57 (1) (a), (c), (d), (f) and (g) of Act No. 13 / 1993 Coll., Customs Act:
Customs duties on imported goods shall be measured at the rates laid down by the customs duties listed in Annex 1 to this Regulation, unless otherwise specified.
(1) 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 declared for the customs procedure of free circulation;
(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.
(2) The tariff quota is opened at 8.00 on the first day of the period for which that quota is opened. If this day falls on a Saturday, Sunday or a public holiday, the quota shall be opened on the next working day.
(3) Paragraph 2 shall apply mutatis mutandis to the opening of tariff quotas under free trade agreements.
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)
Goods imported from abroad which have preferential origin in the Czech Republic according to the conditions laid down by the international treaties by which the Czech Republic is bound, 3) is free of duty.
The goods listed in Annex 5 to this Regulation shall be charged the duty at the rates set out in that Annex.
The list of textile products or clothing for which a protective measure may be applied under special legislation (4) (hereinafter referred to as "non-integrated textile products') is set out in Annex 6 to this Regulation.
(1) The following shall be deleted:
1. Government Regulation No. 318 / 1999 Coll., on the issue of customs duties and on the fixing of import duty rates for goods originating in developing and least developed countries and the conditions for their application (Customs Tariff).
2. Government Regulation No. 178 / 2000 Coll., amending Government Regulation No. 318 / 1999 Coll., establishing the tariff rate 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).
3. Government Regulation No. 179 / 2000 Coll., amending Government Regulation No. 318 / 1999 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), as amended by Government Regulation No. 178 / 2000 Coll.
4. Government Regulation No 356 / 2000 Coll., amending Government Regulation No. 318 / 1999 Coll., on the issue of 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), as amended.
(2) The existing legislation shall apply for the period preceding the date of entry into force of this Regulation.
This Regulation shall enter into force on 1 January 2001.
Prime Minister:
Ing. Zeman v. r.
Deputy Prime Minister and Minister of Finance:
Doc.
Příloha č. 1
Annex No. 1 to Government Decree No. 441 / 2000 Coll.
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 in force from 1 January 2001 are marked "*" (asterisk) on the 1st position of column 1 of the Tariff for ease of reference.
II. General rules for the interpretation of the Harmonised System
1. the names of the classes, chapters and sub-chapters shall be indicative only; for legal purposes, the standard texts of the headings and the corresponding notes to classes or chapters and the following rules shall be used, unless the wording of those headings or notes provides otherwise.
2. (a) Any reference to a product in any heading shall also apply to a product which is not complete or the processing of which is not finished if it already has the essential character of a complete or finished product when presented. The same applies to the classification of a complete or finished product (or a product classified under this Regulation as a complete or finished product) presented in an unassembled or unassembled state.
(b) Any reference in any heading to a material or substance shall also apply to that material or substance in a mixture or in combination with other materials or substances. Any reference to goods of a given material or substance shall apply to goods consisting wholly or partly of that material or substance. Classification of goods consisting of more than one material or substance shall be carried out in accordance with the principles set out in Rule 3.
3. Goods which, pursuant to Rule 2 (b) or other reasons, are prima facie classifiable within two or more headings shall be classified as follows:
(a) The number containing the most specific description shall take precedence over the figures with the most general description. However, where each of two or more headings applies only to a part of the materials or substances contained in mixed or composite goods, or only to a part of the subheadings of the set put up in packings for retail sale, those headings shall be considered to be equally specific 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 components and goods put up in sets for retail sale which cannot be classified under rule 3 (a) shall be classified according to the material or component which gives them the essential character, if such material or component can be identified.
(c) Goods which cannot be classified in accordance with Rules 3 (a) or 3 (b) shall be classified under the last of the headings which are classifiable according to order.
4. Goods which cannot be classified under the above rules are to be classified under the heading corresponding to the most similar goods.
5. In addition to the previous provisions, the following rules shall apply to the goods listed below:
(a) Cases for photographic equipment, musical instruments, weapons, drawing or drawing instruments, necklaces and similar containers, specially designed or modified 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) In accordance with the provisions of Rule 5 (a), packing materials and packaging in which the goods presented are packed shall be classified with such goods if they are normally used for packing such goods. However, this provision shall not be binding if packaging materials or packaging are clearly suitable for reuse.
6. The classification of goods under headings of a heading is determined for legal purposes by the wording of those headings and by the corresponding entries notes, as well as by the mutatis mutandis of 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 rates of duty referred to in column 5 of the Customs Tariff shall include the tariff concessions applicable from 1 January 2001 in accordance with the outcome of the Uruguay Round of GATT multilateral trade negotiations. For certain pharmaceutical products of tariff subheadings marked "EXF 'in column 7 of the tariff, the conventional duty rates are set out in Annex 5. In accordance with the provisions of Article II of GATT 1994, certain duty rates fixed for 2001 are reduced from the level of the contract.
The conventional duty rates set out in column 5 of the Tariff also include the tariff concessions applicable from 1 January 2001 on the basis of the Ministerial Declaration on Trade in Information Technology Products. The tariff subheadings covered by this declaration shall be marked with the abbreviation "ITA 'in column 7 of the Tariff.
2. The autonomous rates of duty 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) preferences "-50" 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 5 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 Customs Tariff, marked "MJ ', lists the units of measurement in which the quantity of goods is declared for statistical, customs, fiscal and other purposes.
In cases where the unit of measurement used to monitor the tariff quota differs from the unit of measurement for excise duty, this is mentioned in column 7 of the Tariff.
| Použité zkratky znamenají: | |||
|---|---|---|---|
| CTM | karát (200 miligramů) | MTQ | krychlový metr |
| GRM | gram | MTR | metr |
| HLT | hektolitr | MWH | megawatthodina |
| KGN | kilogram čisté hmotnosti | NAR | počet kusů |
| LPA | litr čistého alkoholu | NPR | počet párů |
| LTR | litr (1 krychlový decimetr) | TNN | tuna čisté hmotnosti |
| MTK | čtvereční metr | 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 milk 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 or melons
09 Coffee, tea, maté and spices
10 Cereals
11 Milk products; malt; starches; Inulin; wheat gluten
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial or medicinal plants; straw and fodder
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; gypsum materials, 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 chemicals; inorganic or organic compounds of precious metals, rare-earth metals, radioactive elements or isotopes
29 Organic chemicals
30 Pharmaceutical products
31 Fertilisers
32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; coatings; putty; inks
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations for personal hygiene
34 Soap, organic surface-active agents, washing and cleaning preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and the like, modelling pastes, "dental waxes' and dental preparations based on plaster
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 TREE (OTHER THAN HOUSENE BOURT)
41 Raw hides and skins (other than furskins) and leather
42 Leather goods; saddlery and harness; travel goods, handbags and similar containers; articles of gut (other than silkworm gut)
43 Leather and artificial fur; their products
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD COAL; CORK AND ARTICLES OF CORK; articles of straw or of other plaiting materials; BASKET AND WEAKER ARTICLES
44 Wood and articles of wood; Wood charcoal
45 Cork and articles of cork
46 Articles of straw, of esparto or of other plaiting materials; basketware and wickerwork
SECTION X
WOOD OR OTHER CELLULOSIS FIBRES; COLLECTION PAPER, CARTONS OR PAPERBOARD (SUCH WASTE AND EXCHANGE); PAPER, CARTONE, PAPER AND ARTICLES THEREOF
47 Pulp of wood or of other fibrous cellulosic material; Packing paper or paperboard (including 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 Silk
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabrics
52 Cotton
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
54 Chemical filaments
55 Chemical 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 Textile fabrics impregnated, coated, covered or laminated; 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 wholly finished textile articles; sets; worn clothing and worn textile articles; Rags
SECTION XII
FOOTWEAR, HEAD COUPLES, UMBRELLAS, SULPHONES, SEATS, WHIPS, RIGHTS AND PARTS THEREOF; EQUIPMENT AND ARTICLES THEREOF; ARTIFICIAL FLOWERS; ARTICLES OF HAIR
64 Footwear, gaiters and the like; Parts of these articles
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 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
Natural or cultured pearls, precious or semi-precious stones, metal clad with precious metal, and articles thereof; BIŽUTERIA; MINCE
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; Coins
SECTION XV
Articles of base metal
72 Iron and steel
73 Articles of iron or steel
74 Copper and articles thereof
75 Nickel and articles thereof
76 Aluminium and articles thereof
77 (For possible future needs of the Harmonised System)
78 Lead and articles thereof
79 Zinc and articles thereof
80 Tin and articles thereof
81 Other base metals; cermets; articles thereof
82 Tools, implements, cutlery, cutlery and cutlery, of base metal; Parts thereof of base metal
83 Miscellaneous articles of base metal
SECTION XVI
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Regulation Information
| Citation | Government Regulation No. 441 / 2000 Coll., on the issue of the Customs Tariff and establishing import duty rates for 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 | 22.12.2000 |
|---|---|
| Effective from | 01.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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