Government Decree No. 462 / 2003 Coll.
Government regulation 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 duties) and amending certain related provisions
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Regulation
Effective from 01.01.2004
Contents
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462
GOVERNMENT REGULATION
of 17 December 2003
on the issue of the tariff and fixing the rates of import duty applicable to goods originating in developing and least-developed countries and their conditions of application (customs duties) and amending certain related provisions
The Government mandates, pursuant to Articles 56 (2) and 57 (1) (a), (c), (d), (f) and (g) of Act No. 13 / 1993 Coll., Customs Act, and for the implementation of Act No. 62 / 2000 Coll., on certain export or import measures and on licensing procedures and on the amendment of certain laws:
TARIFF
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, on a proposal from the declarant, 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 the least developed countries listed in Annex 4 to this Regulation shall be at a zero import duty rate (duty-free).
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.
Amendment of Government Decree No. 185 / 2000 Coll., laying down products which can be imported into or exported from the Czech Republic on the basis of a licence pursuant to Act No. 62 / 2000 Coll., on certain export or import measures for products and on licensing procedures and amending certain laws, as amended
Government Decree No. 185 / 2000 Coll., laying down products which may be imported into or exported from the Czech Republic only on the basis of a licence under Act No. 62 / 2000 Coll., on certain measures for the export or import of products and amending certain laws, as amended by Government Decree No. 446 / 2000 Coll., Government Decree No. 495 / 2000 Coll., Government Decree No. 264 / 2001 Coll., Government Decree No. 397 / 2001 Coll., Government Decree No. 404 / 2001 Coll., Government Decree No. 481 / 2001 Coll., Government Decree No. 561 / 2002 Coll., Government Decree No. 467 / 2003 Coll., is amended as follows:
1. In Annex No 1, Part III - Mineral raw materials, fuels and mineral oils, the heading "2523 90 90 10 'is replaced by the heading" 2523 90 80 10'.
2. In Annex 1, Part VI - Highly toxic substances, toxic substances and excipients, Part 1 - Highly toxic substances (T +) and Annex 2, Part VI - Highly toxic substances, toxic substances and excipients, Part 1 - Highly toxic substances (T +), the labelling of the subheadings is amended as follows:
"2914 70 90 10 'is replaced by" 2914 70 00 10',
"2932 99 95 11 'is replaced by" 2932 99 85 11',
"2932 99 95 12 'is replaced by" 2932 99 85 12',
"2932 99 95 13 'is replaced by" 2932 99 85 13';
"2932 99 95 15 'is replaced by" 2932 99 85 15',
"2939 99 90 11 'is replaced by" 2939 99 00 11';
"2939 99 90 13 'is replaced by" 2939 99 00 13',
"2939 99 90 14 'is replaced by" 2939 99 00 14',
"2939 99 90 16 'is replaced by" 2939 99 00 16';
"2939 99 90 17 'is replaced by" 2939 99 00 17',
"2939 99 90 18 'is replaced by" 2939 99 00 18';
"2939 99 90 20 'is replaced by" 2939 99 00 20';
"2939 99 90 21 'is replaced by" 2939 99 00 21',
"2939 99 90 23 'is replaced by" 2939 99 00 23';
"2939 99 90 24 'is replaced by" 2939 99 00 24';
3. In Annex No 2, Part V - Basic metals, iron, steel and their products, Flat products - exports to the EU and USA, Cold rolled sheets and coils, the designation of subheadings "7211 23 10 * * 'and" 7211 23 51 * *' is replaced by the designation of subheadings "7211 23 20 * * '," 7211 23 30 * * *' and "7211 23 80 * * 'and the designation of subheading" 7211 29 20 * *' is replaced by "7211 29 00 * * '.
Amendment of Government Regulation No. 587 / 2002 Coll., establishing a list of certain metallurgical products originating in Ukraine which can only be imported into the Czech Republic on the basis of an automatic licence and amending Government Regulation No. 272 / 2002 Coll., establishing a list of certain metallurgical products which can only be imported into the Czech Republic on the basis of an automatic licence and for which monitoring of their imports into the Czech Republic applies
Paragraph 1 of Decree No. 587 / 2002 Coll., establishing a list of certain metallurgical products originating in Ukraine which can only be imported into the Czech Republic on the basis of a non-automatic licence and amending Government Regulation No. 272 / 2002 Coll., establishing a list of certain metallurgical products which can only be imported into the Czech Republic on the basis of an automatic licence and for which the monitoring of their imports into the Czech Republic applies, paragraph 1, including footnote 1) and 2) reads:
"(1) They may only be imported into the Czech Republic on the basis of a non-automatic licence for metallurgical products originating in Ukraine, (1) (2) in the following subheadings:
7208 51 20 - Of a thickness exceeding 15 mm,
7208 51 91 - 2 050 mm or more,
7208 51 98 - Less than 2 050 mm,
7208 52 20 Of a width of 2 050 mm or more,
7208 52 80 Of a width of less than 2 050 mm,
7208 90 00 - Other,
7225 40 12 - Of tool steel,
7225 40 40 - Of a thickness exceeding 10 mm,
7225 40 60 - Of a thickness of 4,75 mm or more but not exceeding 10 mm,
7225 99 00 - Other.
1) Agreement between the Government of the Czech Republic and the Cabinet of Ministers of Ukraine on trade in certain steel products of 20 December 2002, published under No 143 / 2002 Coll.
2) Government Regulation No 462 / 2003 Coll., on the issue of the Customs Tariff 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) and amending certain related provisions. '
Amendment of Decree No. 54 / 2003 Coll., on the establishment of protection measures for imports of certain metallurgical products into the Czech Republic, as amended
Government Decree No. 54 / 2003 Coll., establishing a safeguard measure for imports of certain metallurgical products into the Czech Republic, as amended by Government Decree No. 194 / 2003 Coll. and Government Decree No. 345 / 2003 Coll., is amended as follows:
1. in Paragraph 1 (1), including footnotes (1) and (2):
"(1) For goods covered by the Customs Tariff (1) under subheadings 7306 30 21 - Not exceeding 2 mm, 7306 30 29 - Exceeding 2 mm, 7306 30 78 - Other, 7306 60 34 - Other and 7306 60 38 90 - Other, the rate of the import duty fixed by the Customs Tariff (1) or international contract (2) shall apply to the tariff quotas fixed for the relevant periods set out in the Annex hereto.
1) Government Regulation No 462 / 2003 Coll., on the issue of the Customs Tariff 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) and amending certain related provisions.
2) For example, the Central European Free Trade Agreement concluded between the Czech Republic, the Republic of Hungary, the Republic of Poland and the Slovak Republic, published under No 54 / 1995 Coll., as amended. '
2. In Section 5, the term "7306 60 31 'is replaced by" 7306 60 34'.
3. In Article 6, the term "7306 60 39 'is replaced by" 7306 60 38 90'.
4. In the Annex, in the column "Tariff subheading ', the designation of subheading" 7306 60 31' is replaced by "7306 60 34 'and the designation of subheading" 7306 60 39' is replaced by "7306 60 38 90 '.
TRANSITIONAL AND REPEAL PROVISIONS
Transitional provision
The existing legislation shall apply for the period preceding the date of entry into force of this Regulation.
Repeal
The following shall be deleted:
1. Government Decree No. 534 / 2002 Coll., on the issue of the Customs Tariff 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 Decree No. 345 / 2003 Coll., amending Government Decree No. 54 / 2003 Coll., establishing a safeguard measure for imports of certain metallurgical products into the Czech Republic, as amended by Government Decree No. 194 / 2003 Coll.
PROVISIONS FINAL
(1) This Regulation shall enter into force on 1 January 2004.
(2) This Regulation shall expire on 30 April 2004.
Prime Minister:
PhDr. Špidla v. r.
Deputy Prime Minister and Minister of Finance:
Sobotka v. r.
Minister for Industry and Trade:
Ing. Urban v. r.
Příloha č. 1
Annex No 1 to Decree No 462 / 2003 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 applicable from 1 January 2004 are marked "* '(asterisk) on the 1st position of column 1 of the Tariff for ease of reference.
The Combined Nomenclature subheadings in force from 1 January 2004 in which the numeric marking has not changed but only their contents are marked "# '(cross) 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 duty rates set out in column 5 of the Customs Tariff shall include the tariff concessions applicable from 1 January 2004 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 2004 are reduced from the contractually bound level.
The conventional duty rates specified in column 5 of the Tariff also include the tariff concessions applicable from 1 January 2004 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 rates of duty specified as percentages are ad valorem rates and the "duty-free 'mark means zero import duty 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.
The abbreviations used mean:
| CTM | karát (200 miligramů) |
| GRM | gram |
| HLT | hektolitr |
| KGN | kilogram čisté hmotnosti |
| LPA | litr čistého alkoholu |
| LTR | litr (1 krychlový decimetr) |
| MTK | čtvereční metr |
| MTQ | krychlový metr |
| MTR | metr |
| MWH | megawatthodina |
| NAR | počet kusů |
| NPR | počet párů |
| TNN | tuna čisté hmotnosti |
| 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
23 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; paints and varnishes; glassware and other mastics; ink
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
Contents
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Regulation Information
| Citation | Government Decree No 462 / 2003 Coll., on the issue of the Customs Tariff 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) and amending certain related provisions |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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