Decree of the Ministry of Finance No. 46 / 1993 Coll.
Decree of the Ministry of Finance amending and supplementing Decree No. 505 / 1991 Coll., on the form, content and particulars of the application for customs procedure and on customs statistics, as amended by Decree No. 289 / 1992 Coll.
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Effective from 18.01.1993
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46
DECLARATION
Ministry of Finance
of 30 December 1992
amending and supplementing Decree No 505 / 1991 Coll., on the form, content and particulars of the application for customs procedure and on customs statistics, as amended by Decree No 289 / 1992 Coll.
The Ministry of Finance pursuant to § 105 (5) of the Czech National Council Act No. 13 / 1993 Coll., Customs Act ("Customs Act ') and in agreement with the Czech Statistical Office pursuant to § 319 (2) of the Customs Act provides:
Decree No. 505 / 1991 of the Federal Ministry of Foreign Trade Coll., on the form, content and formalities of the application for customs procedure and on customs statistics, as amended by Decree No. 289 / 1992 Coll., is amended as follows:
1. In Article 1, paragraphs 1, 2 and 5 are deleted. Paragraphs 3 and 4 shall become paragraphs 1 and 2.
Article 2 (1) and (2) read as follows:
"(1) A customs declaration may be lodged orally at the time of importation or exportation of goods of a commercial nature which are proposed for the free circulation or export procedure in the case of imported or exported goods whose value does not exceed 30 000 Kccs, unless the part of the goods is from the same consignor to the same consignee whose total value under the contract exceeds 30 000 Kccs.
(2) A customs declaration shall be lodged orally when goods are placed under the export procedure if they are intended for the use of the representative offices of the Czech Republic abroad or for the use of the seagoing ships of the Czech Republic. The oral declaration shall be accompanied by a duplicate list of the goods exported on which the declaration of the purpose of such exportation shall be made. ';
3. in Article 2 (3) (a), the words "between natural or legal persons residing or having their registered office in the territory of the Czech and Slovak Federal Republic and natural or legal persons residing or having their registered office outside the territory of the Czech and Slovak Federal Republic" shall be replaced by "between Czech and foreign persons."
4. in Article 2 (3) (c) and (d), the word "Czechoslovak" shall be replaced by "domestic."
5. In Article 2, the following paragraph 4 is added:
"(4) However, the customs declaration shall also be made in writing in the cases referred to in paragraphs 1 to 3 if the declarant subsequently intends to deduct value added tax or refund of excise duty on the exported goods or if it is not supported by all the documents required under customs legislation. ';
6. Paragraphs 3, 4 and 5 shall be deleted.
7. Paragraph 7, including the title, reads:
Declaration of customs value data
(1) Proof of the price of the imported goods is an accounting document containing, in particular, the particulars laid down in a separate regulation. 5)
(2) The declaration of customs value data, the specimen of which is set out in Part IX of the Annex to this Regulation and, where applicable, the supplementary declaration of customs value, the model of which is set out in Part X of the Annex to this Regulation, shall not be submitted:
(a) where the customs value of the imported goods does not exceed 100 000 CZK, the part of the goods from the same consignor does not exceed the same consignee whose total customs value under the contract exceeds 100 000 CZK;
(b) free of charge imports of commercial samples;
(c) on importation of goods which are not subject to customs duties or which are wholly exempt from customs duties;
(d) on importation of goods for which no written declaration is required;
(e) on importation of non-commercial goods.
(3) The declaration of customs value shall be accompanied by each written declaration.
(4) The declaration of customs value additional shall be used under the conditions referred to in the preceding paragraph where the customs declaration relates to goods which are classified under more than two tariff subheadings. ';
Note 5:
"5) § 11 of Act No. 563 / 1991 Coll., on Accounting. '.
8. The Annex to the "METHOD OF DATA IN THE SINGLE CUSTOMS DECLARATION AND SUBMITATION OF THE DATA" is replaced by the Annex to this Order.
Where, in Decree No 505 / 1991 Coll., on the form, content and particulars of the application for customs procedure and on customs statistics, as amended by Decree No 289 / 1992 Coll., the term "application for customs procedure 'is used, this shall continue to mean" declaration'.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
Annex to Decree No 46 / 1993 Coll.
DATA NECESSARY FOR THE CUSTOMS DECLARATION AND THEIR PROCEDURE IN THE SINGLE CUSTOMS DECLARATION AND THE SINGLE CUSTOMS DECLARATION ADDITIONAL; CUSTOMS STATISTICS
I. BASIC PROVISIONS
(1) The single customs declaration (hereinafter referred to as the "Declaration") and the single customs declaration (hereinafter referred to as the "Supplementary declaration") are composed of three sheets forming a component. The first sheet marked on the left-hand side with numbers 1 and 6 is intended for the customs office which decides to release the imported or exported goods. The second sheet with numbers 2 and 7 shall be used for statistical purposes and the third sheet marked with numbers 3 and 8 shall be transmitted to the declarant or his representative as a decision to release the goods and order the customs duties, taxes and other charges when they are assessed by the customs office. In addition, the individual sheets of the Declaration and the Supplementary Declaration are distinguished in colour on the right. The red sign indicates that the sheet belongs to the customs office, the green mark indicates that it is used for customs statistics and the yellow mark serves the declarant.
(2) One declaration is intended only to show one subheading of goods (see paragraph 48 of this Annex). Where the consignment to which the declaration relates consists of more than one subheading, one or more forms of additional declarations shall be attached to the basic form of the declaration, but not more than thirty-two forms. Where the consignment contains so many sub-items that the attached thirty-two Additional Declarations do not suffice, the other sub-items of the goods shall be entered on the new Declaration to which the additional Additional Declarations shall accompany them. Where only one or two sub-items of goods are declared on the last attached Additional Declaration, the unused space for listing any additional sub-items shall be crossed out. The use and circulation of the Supplementary Declarations is the same as the use and circulation of the Declaration with which they are presented and the Annex thereto.
(3) The declarant is required, in accordance with the rules set out in this Annex, to complete the particulars in paragraphs 1 to 3, 5, 7 to 9, 11, 14, 17, 17a, 22, 23, 25, 31 to 34a, 35 to 38, 41, 43 to 47, 50 and 54 of the Declaration, respectively.
(4) Paragraph 6 of the Declaration is not to be completed except where the customs office requires its completion. Paragraphs 4, 10, 12, 13, 15, 15a, 15b, 16, 17b, 18 to 21, 24, 26, 27, 29, 30, 34b, 39, 42 and 49 of the Declaration, respectively The supplementary declarations shall not be completed, the completion of which, if any, is not a fault. Paragraphs 28, 40, 48, 51 to 53 of the Declaration or Additional Declarations and those marked in capital letters shall remain blank or be completed by the customs office.
(5) Where several different data (codes) in paragraphs 11, 17a, 17, 22 and 37 need to be expressed in the Declaration for one consignment or subheading of goods, these data shall be broken down into several declarations. For example, when paying one consignment with two different currencies, it must be divided into two declarations.
(6) The declarations and supplementary declarations are completed by machine, computer printer or other similar machinery. They can also be written by hand, but not by ordinary or ink pencil. The completed data in them shall be written in blue or black so that they are indelible and as legible as possible. Data may only be entered in prescribed parts and may not be supplemented by other data for which the relevant paragraphs are not reserved. When filling in a machine or printer with types of international standards, it is appropriate to use the setting box in paragraph 2 of the Declaration or Additional Declaration for the exact location of the data.
(7) The numerical and coded data referred to in the Declaration and the Supplementary Declaration must not be deleted or rewritten. Any corrections shall be made by crossing out the incorrect data while maintaining their legibility and adding new correct data to the same paragraph in addition, above or below the error figure, or by paragraph 45 of the Declaration or Additional Declaration (see paragraph 65 of this Annex). If it is not possible to correct the incorrect data in these ways, a new Declaration or Additional Declaration shall be drawn up.
II. REPORTED DATA
(8) The declarant is required to cross out the non-compliant numerical description of the part of the document according to its use (in the Declaration at the left edge and in the Supplementary Declarations at the upper middle). On import, the number "1 'is deleted, on export, the number" 6' is deleted. The corresponding numbers on the other sheets (import 2 and 3, export 7 and 8) are also crossed out by the calculation.
Paragraph 1 of the Declaration
(9) Paragraph 1 shall be divided into three parts. The following codes shall be entered to the left of this paragraph:
IM - on import of goods
EX - when goods are exported
The middle and right parts of paragraph 1 shall not be completed and shall remain empty. Paragraph 1 of the Supplementary Declaration need not be completed.
Paragraph 2 of the Declaration
(10) On importation, the trade name and address of the foreign consignor and seller shall be entered in this paragraph.
(11) When exported, the trade name and address of the consignor, including the postal routing number, shall be entered in this paragraph in the upper right-hand corner.
Paragraph 3 of the Declaration and Supplementary Declarations
(12) The serial number of the presented component of the Declaration or Additional Declarations shall be entered in the left-hand part of the paragraph and the total number of documents used shall be entered in the right-hand part. However, the declaration must always be the first in that order. For example, on presentation of the Declaration and the two Supplementary Declarations, the number "1 ', the number" 3' on the left, the first Additional Declaration on the left, the number "2 'on the right and the second Additional Declaration on the right" 3' and the second Additional Declaration on the left.
Paragraph 4 of the Declaration
(13) This paragraph shall indicate the number of documents accompanying them presented to customs together with the Declaration. Implementation of this paragraph shall not be compulsory.
Paragraph 5 of the Declaration
(14) This paragraph shall include the total number of subheadings of the goods referred to in the Declaration and all additional declarations attached thereto. That figure corresponds to the number of completed paragraphs 33 of these documents. The total number of subheadings of goods in this paragraph does not include any cancelled subheading in one of the Additional Declarations (see also paragraph 47 of this Annex).
Paragraph 6 of the Declaration
(15) This paragraph shall include the total number of packages in the consignment. Implementation of this paragraph shall not be compulsory, but the customs office may require its completion.
Paragraph 7 of the Declaration
(16) The declarant shall enter in this paragraph the number of the commercial case or other distinguishing numerical or alphanumeric indication under which the relevant import or export of the consignment is recorded in his register. That figure may be a maximum of 12 characters and may only include large letters of Latin alphabet or Arabic numerals. It shall not contain dash, slash or other punctuation marks.
Paragraph 8 of the Declaration
(17) When imported into this paragraph, the trade name and address of the domestic consignee, including the postal routing number, shall be entered in the upper right-hand corner of the paragraph.
(18) When exported, the trade name and address of the foreign consignee and buyer shall be entered in this paragraph.
Paragraph 9 of the Declaration
(19) This paragraph shall include the bank connection and the account number of the declarant. From this information, the bank to which this account is kept must be obvious.
Paragraph 10 of the Declaration
(20) Not applicable.
Paragraph 11 of the Declaration
(21) The code of the State of trade (State where the foreign buyer or seller has its registered office or residence) according to the list of national codes in Part IV of this Annex shall be entered in the left-hand part of the paragraph in capital letters.
Paragraph 12 of the Declaration
(22) Not applicable.
Paragraph 13 of the Declaration
(23) Not applicable.
Paragraph 14 of the Declaration
(24) The paragraph shall be reserved for the indication of the name and address of the declarant, including the possible telephone, telex or similar connection. The tax identification number shall also be entered in the upper right-hand corner of this paragraph. 1) If the declarant has no tax identification number and is a legal person, his eight-digit identification number (ICO) shall be entered in the upper right-hand corner of this paragraph. Where the declarant is a natural person who does not have an assigned eight-digit identification number or a tax identification number, his / her birth number shall be entered in the upper right-hand corner of this paragraph. Foreign entrepreneurs, both legal and natural persons who are not assigned a tax identification number, an eight-digit identification number or a birth number shall enter in the right-hand corner of this paragraph the customs registration number which shall be assigned to them on request by the customs office at their place of residence or residence in the country or place where the export will take place, as the case may be. The declarant shall request the customs office to cancel the customs registration number after any subsequent allocation of the tax identification number. The decision to revoke the customs registration number shall be taken by the customs office which assigned it. The declaration by the declarant shall prove the correctness of the indication in the upper right-hand corner of paragraph 14 by submitting to the customs office an original or photocopy of the document of allocation of the tax identification number, the eight-digit identification number or the customs registration number. The validity of that birth number shall be demonstrated by the presentation of a identity card or an officially certified extract thereof. Documents presented together with the Customs office declaration for checking the data in this paragraph shall be returned to the declarant.
Paragraph 15 of the Declaration
(25) Not applicable.
Paragraph 15a of the Declaration
(26) Not applicable.
Paragraph 15b of the Declaration
(27) Not applicable.
Paragraph 16 of the Declaration
(28) Not applicable.
Paragraph 17a of the Declaration
(29) When exported to this paragraph, a two-digit alphabetic code of the State of destination (State of foreign consignee of the consignment) shall be entered in capital letters in accordance with the list of national codes of Part IV of this Annex. This paragraph shall not be applied to imports.
Paragraph 17b of the Declaration
(30) Not applicable.
Paragraph 17 of the Declaration
(31) The paragraph is intended to indicate the name of the country of destination on export. This paragraph shall not be applied to imports.
Paragraph 18 of the Declaration
(32) Not applicable.
Paragraph 19 of the Declaration
(33) Not applicable.
Paragraph 20 of the Declaration
(34) Not applicable.
Paragraph 21 of the Declaration
(35) Implementation of this paragraph shall not be compulsory. The registration of the means of transport which transports goods when they cross national borders is not a fault, if any.
Paragraph 22 of the Declaration
(36) In the left-hand part of this paragraph, the three-digit alphabetic code of the currency in which the goods are paid or collected in relation to abroad and which is agreed in the purchase contract or indicated in the accompanying document on the price of the goods shall be indicated in capital letters. The currency codes are shown in Part V. of this Annex. The right-hand side of this paragraph shall include the price of the commercial parity in the currency expressed by the code in the left-hand side of the paragraph. If the goods are not paid or collected, or the purchase contract does not specify the price (e.g. for exchange transactions, free of charge samples, etc.), the paragraph shall not be filled in.
Paragraph 23 of the Declaration
(37) This paragraph sets out the foreign exchange market rate of foreign exchange or value to domestic currency, published by the central bank of the Czech Republic and used to convert the price of trade parity and customs value (paragraphs 46 and 47 of the Declaration and the Supplementary Declaration) - see also paragraph 67 of this Annex. Where goods are paid or collected in domestic currency, it shall be indicated "1 '.
Paragraph 24 of the Declaration
(38) Not applicable.
Paragraph 25 of the Declaration
(39) The two-digit code of the mode of transport when the imported or exported goods cross national borders shall be entered in the left-hand part of this paragraph. If the declarant is unable to indicate the mode of transport across national borders in the export declaration lodged at the Inland Customs office, he may enter it in sheets 1 / 6 and 3 / 8 The declaration shall not be made until the export documents have been submitted to the border customs office. One of the following codes corresponding to the mode of transport used shall be entered:
| 20 | – při železniční nákladní dopravě |
| 23 | – při dopravě silničními dopravními prostředky přepravovanými po železnici |
| 29 | – při železniční osobní dopravě |
| 30 | – při silniční nákladní dopravě |
| 39 | – při silniční osobní dopravě |
| 40 | – při letecké nákladní dopravě |
| 49 | – při letecké osobní dopravě |
| 50 | – při poštovní dopravě |
| 70 | – potrubím a vedením |
| 80 | – při říční nákladní dopravě |
| 83 | – při dopravě silničními dopravními prostředky přepravovanými na říčních lodích |
| 89 | – při říční osobní dopravě |
| 90 | – ostatní |
Paragraph 26 of the Declaration
(40) Not applicable.
Paragraph 27 of the Declaration
(41) Not applicable.
Paragraph 28 of the Declaration
(42) By the upper half of this paragraph, the customs office shall indicate its bank connections and account number. By the lower half, the number of the variable symbol which the payer is obliged to enter in the payment order or in the message for the payee on the postal voucher. In cases where the Declaration or Supplementary Declaration does not serve as an assessment of customs duties, taxes or other charges levied by the customs office, paragraph 28 shall remain blank.
Paragraph 29 of the Declaration
(43) Not applicable.
Paragraph 30 of the Declaration
(44) Not applicable.
Paragraph 31 of the Declaration and Additional Declaration
(45) The upper part of the paragraph is intended for the presentation of data on marks, numbers and types of packages, packaging, means of transport, etc. In case of lack of space, this information may be included in the annex to the declaration folder. In addition, the name of the goods must be given at sufficiently precise dates to enable it to be identified and checked for correctness of classification under the corresponding tariff subheading (indication in paragraph 33 of the Declaration and Additional Declaration). A mere trade mark is usually not sufficient for the name of the goods. The information must be given in the Czech language and may be accompanied by a foreign language name, chemical name, trade mark, etc.
(46) The three-digit alphabetic code of the unit of measurement, precisely defined as the code number of the tariff subheading, shall be entered in the lower right-hand corner of this paragraph, except where the unit of measurement code is indicated for the relevant subheading of goods with the additional code in Part VII. of this Annex (see also paragraph 49 of this Annex). In such cases, the unit of measurement code of Part VII. of this Annex shall always be entered in the lower right-hand corner of paragraph 31. The relevant quantity of the goods subheading in paragraph 41 of the Declaration or Additional Declaration (see also paragraph 59 of this Annex) shall be expressed in the unit of measurement indicated in the lower right-hand corner of paragraph 31 of the Declaration or Additional Declaration. The list of all applicable unit of measurement codes is given in Part VI of this Annex.
Paragraph 32.
(47) This paragraph shall include the serial numbers of the subheadings of the goods as indicated in the Supplementary Declarations following the order of their attachment to the Declaration itself. When reporting only one subheading of goods (presentation of the Declaration without the Supplementary Declaration), the serial number of the subheading need not be entered in this paragraph. When more than one subheading is entered in paragraph 32 of the Declaration, the number "1 'and, for the other subheadings, the additional serial numbers in one or more additional supplementary declarations attached. When one of the subheadings of the goods and all the particulars relating thereto in the Additional Declaration is deleted, the serial numbers in paragraph 32 need not be amended for the following subheadings. However, if all the sub-items of the goods and the particulars to which they relate are deleted in the whole of the Supplementary Declaration, these must be removed from the ingredients of the documents and the serial numbers of the other sub-items of the goods in paragraph 32 of the subsequent Supplementary Declarations corrected, unless it is possible to replace the discarded Additional Declaration by another Additional Declaration within the components of the documents presented.
Paragraph 33 of the Declaration and Additional Declaration
(48) This paragraph shall include the appropriate code number of the tariff subheading. (2) This code number must be given in the left-hand part of the paragraph (maximum three marked parts of paragraph 33).
(49) The last two parts of this paragraph to the right are intended, in selected cases, to indicate the five-digit alphanumeric code of the goods item, e.g. ECCN (Export Commodity Control Number), in accordance with the provisions of the Act on the Treatment and Control of Certain Goods and Technology, 3) or to indicate the two-digit numeric code. This additional code shall be entered here in cases where goods whose tariff subheading code is listed in Part VII of this Annex are imported or exported - the list of additional codes to the code numbers of the goods. The additional code is an integral part of the goods subheading code. Where several additional codes are therefore required to be assigned to one subheading of goods, each subheading with an additional code shall be entered in one paragraph 33 of the Declaration or Additional Declaration.
Paragraph 34a of the Declaration and Additional Declaration
(50) In paragraph 34, in capital letters, the two-digit alphabetic code of the country of origin of the goods to the relevant subheading of goods (from paragraph 33 of the Declaration and the Supplementary Declaration) shall be indicated. Paragraph 34a shall be completed only on importation and shall remain free on exportation. The list of national codes is given in Part IV of this Annex. If it is not possible to identify or prove the country of origin, the code "UN 'shall be entered.
Paragraph 34b.
(51) Not applicable.
Paragraph 35 of the Declaration and Additional Declaration
(52) This paragraph shall include, in exceptional cases, the gross net weight of the goods covered by the tariff quota subheading (referred to in paragraph 33) in full kilograms, with possible rounding, always upwards. A maximum of nine characters may be added to one subheading (999 999 999). The abbreviation "kg ', the decimal point or the dot and the decimal places are not allowed here. Gross weight is the weight of the goods with the packaging necessary for their transport (transport packaging) and all other packaging (internal and commercial). The gross weight does not include the weight of means of transport, returnable packaging, transport aids and transport equipment such as containers, boxes, etc. Where more than one item is packed in a single package, the gross weight of the goods shall be indicated for any item, including the common packaging, and the net weight of the subheading shall be entered in this paragraph. Net weight is the net weight of goods with commercial packaging. The net weight shall include the weight of all packages which directly protect the goods and are sold with them.
Paragraph 36 of the Declaration and Additional Declaration
(53) By way of derogation from this paragraph, the declarant shall claim exemption from import duties, taxes or other payments levied and collected by the customs office and entitlement to tariff preferences. The customs office shall indicate in this paragraph a two-digit code if the declarant's request for remission has been granted.
| Kód „11“ | vyjadřuje nárok na přiznání celních preferencí vyplývající z mezinárodních dohod o preferenčním obchodu (například při dovozech zboží ze zemí Evropských společenství a Evropského sdružení volného obchodu). |
| Kód „13“ | vyjadřuje nárok na úplné nebo částečné osvobození od cla vyplývající z všeobecného systému celních preferencí (dovozy zboží z rozvojových zemí). |
| Kód „21“ | vyjadřuje nárok na úplné osvobození od cla vyplývající z příslušných ustanovení obecně závazných právních předpisů.4) |
| Kód „22“ | vyjadřuje nárok na úplné osvobození od cla při dovozech zboží, které je určeno pro potřeby kulturních a informačních středisek a k prodeji v techto střediscích, zřízených v tuzemsku na základě mezinárodní smlouvy. |
| Kód „31“ | vyjadřuje nárok na osvobození od daně z přidané hodnoty5) a současně též nárok na přiznání celních preferencí nebo jiných celních výhod, vyjma úplné osvobození od cla. |
| Kód „32“ | vyjadřuje nárok na osvobození od daně z přidané hodnoty a současně též nárok na úplné osvobození od cla. |
| Kód „40“ | vyjadřuje nárok na osvobození od spotřební daně.6) |
| Kód „41“ | vyjadřuje nárok na osvobození od spotřební daně a současně též nárok na přiznání celních preferencí nebo jiných celních výhod, vyjma úplné osvobození od cla. |
| Kód „42“ | vyjadřuje nárok na osvobození od spotřební daně a současně též nárok na úplné osvobození od cla. |
| Kód „51“ | vyjadřuje nárok na osvobození od spotřební daně a daně z přidané hodnoty a současně též nárok na přiznání celních preferencí či jiných celních výhod, vyjma úplné osvobození od cla. |
| Kód „52“ | vyjadřuje nárok na osvobození od spotřební daně a daně z přidané hodnoty a současně též nárok na úplné osvobození od cla. |
| Kód „61“ | vyjadřuje nárok na neuplatnění vyrovnávacích dávek při dovozu a současně též nárok na přiznání celních preferencí či jiných celních výhod, vyjma úplné osvobození od cla. |
| Kód „62“ | vyjadřuje nárok na neuplatnění vyrovnávacích dávek při dovozu a současně též nárok na úplné osvobození od cla. |
| Kód „71“ | vyjadřuje nárok na neuplatnění vyrovnávacích dávek při dovozu, na osvobození od spotřební daně a současně též nárok na přiznání celních preferencí nebo jiných celních výhod, vyjma úplné osvobození od cla. |
| Kód „72“ | vyjadřuje nárok na neuplatnění vyrovnávacích dávek při dovozu, na osvobození od spotřební daně a současně též nárok na úplné osvobození od cla. |
| Kód „81“ | vyjadřuje nárok na neuplatnění vyrovnávacích dávek při dovozu, na osvobození od daně z přidané hodnoty, na osvobození od spotřební daně a současně též nárok na přiznání celních preferencí nebo jiných celních výhod, vyjma úplné osvobození od cla. |
| Kód „82“ | vyjadřuje nárok na neuplatnění vyrovnávacích dávek při dovozu, na osvobození od daně z přidané hodnoty, na osvobození od spotřební daně a současně též nárok na úplné osvobození od cla. |
| Kód „90“ | uvádí celní úřad v případech, kdy vyhověl písemné žádosti deklaranta o prominutí cla. |
(54) Where the customs office does not grant a right to tariff preferences or to exemption from customs duties, taxes or other payments levied and collected by the customs office which has applied one of the codes set out above, the customs office shall cross this code out and state in paragraph B of the Declaration the reason for its action, where appropriate with the order numbers of the subheadings (paragraph 32 of the Declaration and Additional Declaration).
Paragraph 37 of the Declaration
(55) This paragraph is intended to indicate the four-digit code for the purpose of importing or exporting goods under the relevant scheme. The code list is given in Part X. of this Annex. From the four-digit code of the intended purpose, the first two numbers shall be entered in the left-hand section of paragraph 37 before the dividing line, in the right-hand section behind the dividing line of the second two digits. The first double digit indicates the regime to which the goods are to be placed, the second double digit of the previous regime. The Additional Declaration does not need to be restated. Where one consignment contains goods imported or exported under different import or export purpose codes, one declaration, accompanied where appropriate by additional declarations, must be submitted for each purpose.
Paragraph 38 of the Declaration and Additional Declaration
(56) This paragraph shall include the net weight of the relevant subheading of goods referred to in paragraph 33 of the Declaration and the Supplementary Declaration. The net weight shall be declared in full kilograms, with possible rounding, always upwards. A maximum of nine characters may be added to one subheading. The abbreviation "kg ', the decimal point or the dot and the decimal places are not allowed here. For radioactive substances, zero shall be entered in this paragraph. The net weight is the weight of the goods without any packaging. In cases where the net weight of the goods covered is difficult to determine precisely, the customs office may allow the net weight to be replaced by the actual weight.
Paragraph 39 of the Declaration and Additional Declaration
(57) Not applicable.
Paragraph 40 of the Declaration and Additional Declaration
(58) In this paragraph, the customs office shall provide information on previous customs documents (e.g. declarations) and their registration numbers (e.g. from the Declaration in paragraph A) where such documents are related to the release of the imported or exported goods marked on the relevant Declaration or Additional Declaration (see also paragraphs 100 and 101 of this Annex).
Paragraph 41.
(59) This paragraph shall include information on the quantity of the goods subheading concerned (paragraph 33 of the Declaration and Additional Declaration) in the unit of measurement intended for this subheading in the Customs Tariff or in Part VII of this Annex. The quantity of goods referred to in paragraph 41 of the Declaration and the Supplementary Declaration shall always be expressed in those units of measurement the code of which is written in the lower right-hand corner of paragraph 31 of the Declaration or Additional Declaration for the same goods subheading. The indication of the quantity must be given in whole units with possible rounding, always upwards. Where the code of the unit of measurement "UNS '(not specified) is assigned to a given tariff subheading, zero shall be entered. Zero shall also be indicated when goods are exported or imported in a disassembled state, where the total quantity in pieces must be assigned to one consignment and no longer express them for other consignments (see also paragraphs 61 and 68 of this Annex).
Paragraph 42.
(60) Not applicable.
Paragraph 43 of the Declaration and Additional Declaration
(61) In this paragraph, the code "R 'shall be entered in the capital letter where paragraphs 46 and 47 are applied, respectively. The declaration or the Supplementary Declaration shall express the total value for several partial, separately invaluable consignments made available on several separate documents, where the goods are imported or exported in a disassembled state. The code" R' shall also be entered in those Declarations and Additional Declarations in which zeros are shown instead of the values in paragraphs 46 and 47 (see also paragraphs 59 and 68 of this Annex).
Paragraph 44 of the Declaration and Additional Declaration
(62) This paragraph shall include records of the authorisations and certificates submitted, if necessary for the import or export concerned.
(63) In the upper left-hand corner of this paragraph, the declarant shall indicate the code of the import or export licence (official authorisation to import and export goods and services) when issued for the declared import or export. Where more than one licence is required for the relevant import or export to the customs office at the same time, all the codes of those licences shall be marked in the upper left-hand corner of paragraph 44, each line below each other. If no licence is necessary for import or export, the code "9 'shall be entered in the upper left-hand corner of this paragraph, which is appropriate to circle.
(64) Where appropriate, the date of expiry of the period for re-export or import of goods shall also be indicated in the lower right-hand corner in the form of "year, year, month, month, day, day '(e.g. 930203 = 3 February 1993). Any vacancy in this paragraph may be used on notes, a window marked" ZP code "(special notes code) is not filled in.
Paragraph 45 of the Declaration and Additional Declaration
(65) A new correct indication may be entered in this paragraph as erroneous, deleted in any paragraph of the Declaration. Only coded or numeric data may be corrected in this way by indicating in this paragraph the paragraph number of the Declaration in which the code or number is misspelled and breaking with a new correct indication. Paragraph is reserved for one repair only. The supplementary declarations may only be corrected in that way by particulars from the part of the document in which paragraph 45 is placed on the goods subheading in question.
Paragraph 46.
(66) This paragraph shall include the price of the commercial parity of the imported or exported goods covered by paragraph 33 of the Declaration and the Supplementary Declaration in domestic currency. It shall have the invoiced price of goods which are paid or recovered in respect of foreign goods. This price is not reduced or increased by direct commercial costs abroad. It is shown here in whole crowns rounded, without decimal point or dot, without decimal places and a maximum of nine digits. For the purpose codes for imports and exports from paragraph 37 of the Declaration (Part X. of this Annex) "71 66 '," 71 68', "81 55 '," 81 56', "81 57 'and" 81 58', the price invoiced for the service provided shall be indicated in paragraph 46. If the goods or services are not paid or collected, the price of the commercial parity of the same or similar goods shall be expressed here, the same or similar service.
(67) For conversion from foreign currency to domestic currency "Foreign exchange market rates" are used, issued by the central bank of the Czech Republic. For imports the column "sales' is used, for exports the column" purchases'. The operative moment for this conversion shall be the same as that for the conversion of the customs value.
(68) For imports or exports of machinery and equipment sent in multiple consignments, the value of the commercial parity and customs value for completion of paragraphs 46 and 47 cannot be accurately determined in some cases for their individual parts, as only the total value of the whole machine or equipment is known. In such cases, the declarations and supplementary declarations presented to the customs office for carrying out the customs procedure for the first part of the dismantled machine or equipment shall be set out in paragraphs 46 and 47 of the total value and may be entered in the relevant paragraphs of zero on other invaluable items. For documents with zero in paragraphs 46 and 47, the declarant shall provide the customs office with proof of the release of the goods for the first part of the machine or equipment with the total value under the applicable procedure. Similarly, the quantity of machinery and equipment imported or exported shall be expressed (see paragraph 59 of this Annex). This measure may only be applied to equipment and machinery classified under one tariff subheading.
Paragraph 47 of the Declaration and Additional Declaration
(69) From the information to be entered in this paragraph, the declarant shall indicate here the code of the type of charge to which the imported goods are subject the basis for its measurement, with the exception of the base for the measurement of value added tax, and the code in the column marked "ZP ', where information on the method of payment of the relevant fee is provided. The column" Rate' and the amount of the fee shall be entered in this paragraph by the customs office as well as the basis for the assessment of value added tax.
(70) For each payment to be charged and collected by the customs office, the following codes of the types of charges shall be entered in the column "Species' in capital letters in the following order:
CLO = duty
SPD = excise duty
VDD = countervailing duties on imports
VAT = value added tax
(71) The basis for calculating the duty is the customs value the determination of which is determined by the Customs Act. 7) The basis for measuring the additional charges is laid down in specific provisions. 8)
(72) The basis for measuring the relevant fee shall be placed in the same row in paragraph 47 as the type of fee code. It is listed here in whole units, except for the bases for calculating excise duties. The basis for the assessment of excise duties shall be given in paragraph 47 of the Declaration and the Supplementary Declaration to two decimal places, including any zeros after the decimal point.
(73) A maximum nine digit number shall be entered in the column "Zákl. for pop." in the Declaration and in the column "Fee Basis" in the Additional Declaration. No particulars need be entered in this paragraph unless the goods are subject to customs duties or other charges to be levied and collected (no fault is given). Imports of machinery and equipment sent in bulk in several consignments for which a customs value cannot be accurately determined on each declaration and Additional Declarations shall be treated in the same way as when completing the trade parity price data (see paragraph 68 of this Annex).
(74) The accounting document, in particular the invoice or, where applicable, the pro forma invoice, or the invoice for customs purposes attached to the declaration of customs value data, shall be evidence to verify the accuracy of the customs value referred to in this paragraph.
(75) The method of payment shall be as follows:
Code "G '- on payment with the declarant's own guarantee
Code "H '- on immediate payment in cash
Code "I '- on payment by recovery order (by written agreement between the declarant and the customs office)
Code "J '- for payment secured by the lodging of a customs security
Code "R '- on payment with guarantee of the guarantor
code "S '- on instant payment by check
Code "V '- on payment with a guarantee of vintage
(76) The payment method codes are sufficient to indicate only the first payment to be made in the Declaration.
Paragraph 48 of the Declaration
(77) By this paragraph, the customs office shall provide information on any decision to defer payment of the customs duty, suspension or authorisation of instalments.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 46 / 1993 Coll., amending and supplementing Decree No. 505 / 1991 Coll., on the form, content and formalities of the application for customs procedure and on customs statistics, as amended by Decree No. 289 / 1992 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.01.1993 |
|---|---|
| Effective from | 18.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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