Act No. 5 / 1991 Coll.
Act amending and supplementing Customs Act No. 44 / 1974 Coll., as amended by Act No. 117 / 1983 Coll.
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Effective from 01.02.1991
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5
THE LAW
of 5 December 1990
amending and supplementing Customs Act No 44 / 1974 Coll., as amended by Act No 117 / 1983 Coll.
The Federal Assembly of the Czech and Slovak Federal Republic decided on this law:
Customs Act No. 44 / 1974 Coll., as amended by Act No. 117 / 1983 Coll., amending and supplementing the Customs Act, is amended as follows:
1.
Purpose of the Customs Act
The purpose of the Customs Act is to regulate customs control of imports, exports and transit of goods and customs statistics, to determine the rights and obligations of customs authorities as well as of natural and legal persons in customs control and to ensure the interests of the Czech and Slovak Federal Republic on import, export and transit of goods. "
Article 2 (1) reads as follows:
"(1) The Federal Ministry of Foreign Trade shall exercise jurisdiction in customs matters, customs policy and customs tariffs. The Central Customs Administration shall be a special component of the Federal Foreign Trade Ministry for the exercise of that competence. ';
3. The second and third sentences of Paragraph 4 (2) are as follows: "The Federal Ministry of Foreign Trade may establish, as part of customs offices, customs digressions or other organisational departments. The customs guard shall act as an organisational part of customs. ';
4.
"(b) ensure the tasks of the Federal Ministry of Foreign Trade in Customs, Customs Policy and Customs Tariff;"
5. the following points (c) and (d) shall be added to Article 6:
"(c) ensure the collection of data and processing of information on exports and imports of goods;
(d) it shall provide tasks in the field of combating smuggling. ";
6. in Article 8 (1), the following points (f), (g), (h), (ch), (i) are inserted after point (e):
"(f) in the customs border zone, it may require natural persons to prove their identity in a credible manner;
(g) carry out surveillance and surveillance of the movement of persons, goods and means of transport within the customs border zone;
(h) guide the movement of persons and means of transport and ensure compliance with public policy in customs;
(ch) search for goods which have escaped customs control;
(i) carry out tasks in the field of combating crime; ';
Point (f) shall be renumbered as point (j).
7. Paragraph 8 (2) reads as follows:
"(2) In order to carry out the tasks referred to in paragraph 1, customs officials shall be entitled to require natural persons to prove their identity in a credible manner. ';
8. The following Section 8a is inserted after Section 8:
The customs authorities shall carry out other tasks laid down in general binding legislation. ';
9.
Customs authorities
(a) communicate to the State authorities identified cases of export or import of goods where taxes, levies or charges have not been paid under specific rules;
(b) provide by state notaries information on imported or exported goods which might be subject to notarial fees. ";
10. Article 11 (2) reads as follows:
"(2) A Czechoslovak citizen may be a customs officer who:
(a) is righteous;
(b) satisfy health conditions;
(c) meets the established qualification criteria;
(d) lodge a prescribed service promise. ';
11. Article 12 (1) reads as follows:
"(1) A customs officer shall take the following oath:
"I pledge allegiance to the Czech and Slovak Federal Republic in my honour and conscience.
I promise to maintain the Constitution, the laws and other generally binding legislation. I will perform my duties properly, conscientiously and impartially, while exercising my powers to protect the interests of the Czech and Slovak Federal Republic and the legal rights of citizens, to ensure my integrity and to maintain the obligation of secrecy. "
12. Article 13 (1) and (2) read as follows:
"(1) The Federal Ministry of Foreign Trade, in agreement with the Federal Ministry of Labour and Social Affairs, establishes a decree, a system of functions, ratings, salaries and allowances, qualification assumptions and requirements for customs officials.
(2) The service uniform of customs officials and the manner in which it is to be worn shall be laid down by the Federal Ministry of Foreign Trade. "
13. Article 13 (3) is added as follows:
"(3) The health requirements of members of customs administration and the organisation and performance of health services in customs administration shall be regulated by the Federal Ministry of Foreign Trade in agreement with the Ministry of Health of the Czech Republic and the Slovak Republic."
14. In Article 14 (1), the word "Order 'shall be inserted between the words" determine' and "federal '; in paragraph 5, the words" amend in more detail' shall be replaced by the words "amend by decree ';
15. in Paragraph 14 (2) (b) to (d) read:
"(b) to prevent the escape of the dangerous offender at the customs crossing;
(c) to prevent the escape of persons attempting to escape customs control in the customs border zone;
(d) to force the means of transport to be stopped in the customs border zone. "
16. Paragraph 14 (3) reads as follows:
"(3) A customs officer may use the weapons referred to in points (b) to (d) of paragraph 2 within a customs border zone up to a depth of 1 km from the national border or the customs territory of the border customs office, provided that, even after a re-call, warnings and warning shot into the air, the purpose of the operation is not achieved. When using a weapon, the member of the customs administration shall be obliged to take care, in particular to ensure that the health and life of other persons is not compromised, and to save as much as possible the health and life of the person against whom the action is directed. '
17. in Article 17 (1), "5 km" is replaced by "15 km";
18. In Article 17 (3), the word "Order 'is inserted between the words" provisions' and "details'.
19. Paragraph 18 reads:
(1) In order to develop international economic cooperation, in particular foreign trade, a free zone may be established in the territory of the Czech and Slovak Federal Republic.
(2) Free tariff zone means the part of the territory of the Czech and Slovak Federal Republic in which goods imported there are considered as not being in the customs territory and not subject to normal customs control.
(3) The free zone serves:
(a) storage or completion or other similar handling of goods (commercial free zone);
(b) for processing, processing, repair or production (industrial free zone).
(4) The goods are released into a free zone without lodging a customs security. "
20. Article 19 (2) and (3) read:
"(2) The conditions for the establishment of a free zone, the types of goods which are permitted to be imported into it and the method of customs control in the free zone shall be adapted by the Federal Ministry of Foreign Trade in an agreement with the central authorities involved by the decree.
(3) The provisions of this Act and the implementing provisions on the storage of goods in free zones do not apply to the storage of goods in customs warehouses and temporary storage of goods. "
21.
Customs control shall be a summary of the operations and measures ensuring compliance with the laws and other generally binding legislation, the implementation of which shall be the responsibility of the customs authorities. ';
22. in Paragraph 22 (1), a dot is released at the end and the words "and electricity are added."
23. Paragraph 23 is deleted.
24. in § 24 (b), the words "presentation of goods to customs" are replaced by the words "filing of an application for release of goods."
Article 25 (1) reads as follows:
"(1) Customs control may be carried out by means of a customs inspection of goods, by means of documentary and documentary checks, by means of transport and accompanying documents and by other appropriate means provided for by the Federal Ministry of Foreign Trade Order. ';
26. After Paragraph 30, the following Section 30a is inserted:
Customs statistics
Customs authorities shall ensure the collection and processing of information on exports and imports of goods on the basis of the documents prescribed in the customs procedure. The manner in which customs statistics are to be conducted shall be regulated by the Federal Ministry of Foreign Trade in agreement with the Federal Statistical Office by the Decree. '
27.
(1) Members of the customs administration shall be granted access to goods subject to customs control; the constitutional and other legal provisions on the integrity of dwellings must be complied with. Within three years of the release of the goods, they may consult the documents relating to the goods and make copies of them, request the necessary explanations and take documentation.
(2) Natural and legal persons subject to customs control are required to take the necessary steps to carry out such control.
(3) Natural and legal persons are required to provide the customs authorities with the necessary synergies when carrying out customs controls.
(4) Customs control must not degrade human dignity. "
28. In Paragraph 39 (1) and (3), the words "duty-free 'are replaced by the words" duty-free'.
29. § 40 is released.
30.
(1) The rates, the basis for the assessment of customs duties and the tariff schedule are issued by the Government of the Czech and Slovak Federal Republic by regulation.
(2) The Federal Ministry of Foreign Trade, in agreement with the Federal Ministry of Finance, provides for a decree in which the uniform rates of duty and their amount are to be applied.
(3) The Federal Ministry of Foreign Trade provides for a decree in agreement with the Federal Statistical Office. '
31. in Paragraph 42 (1) and (2), the words "and" shall be deleted.
32. in Article 43 (2), the words "in agreement with the Federal Ministry of Finance and the Federal Ministry of Foreign Affairs" shall be inserted after the words "Federal Ministry of Foreign Trade" and the word "imported" shall be replaced by "originating."
33. Paragraph 46, including the title:
Origin of the State's duty entitlement
The right of the State to customs shall arise from the moment from which the goods are under customs control. ';
Article 34 (47), including the title, reads:
Customs clearance
(1) The customs duty shall be measured according to the state of the goods and the rules in force on the date on which the goods are under customs control.
(2) Where goods have escaped customs control, customs duties shall be measured according to the state of the goods and the rules in force at the time when the goods were transported across the national border. Where it is not possible to establish when the goods were transported across national borders, the customs duty shall be measured according to the state of the goods and the rules in force at the time when the removal of the goods was established by customs control.
(3) When goods are put into circulation, they may be released, in whole or in part, from import duties.
(4) Where goods placed in an international record-keeping operation change their value by processing, modification or repair, the value added duty resulting from processing, modification or repair shall be determined on re-importation.
(5) Where goods placed in circulation in the country are subject to a change in their value by temporary use, the duty shall be re-exported from the reduced value.
(6) Where a customs duty is calculated on the basis of its price and the party to the customs procedure does not prove it or provide information not corresponding to the actual price of the goods, it shall be determined by the customs office under an international agreement to which the Czech and Slovak Federal Republic is bound. The costs associated with this shall be borne by the party to the customs procedure.
(7) The Federal Ministry of Foreign Trade, in agreement with the competent central authorities, provides for detailed arrangements for the assessment of customs duties, the collection of customs duties on goods placed in circulation and cases where the customs duty may be collected by post. "
35. § 48 reads:
The customs duty shall be payable within 30 days of the notification to the party to the procedure of the amount of the duty applied. ';
36. Paragraph 50 (1) reads as follows:
"(1) The customs duty shall be payable by the party to the procedure to whom the goods subject to customs duty have been released. ';
37. Paragraph 52 (2) reads as follows:
"(2) The customs authority may require the lodging of a customs security on importation up to the amount of the import duty plus 10% and other taxes and charges which may be levied on importation of the goods and on exportation up to the amount of the customs value or price of the goods. For goods whose export is prohibited or restricted, a customs security may be required up to five times its customs value or price. ';
38. Paragraph 53 shall be added to point (i):
"(i) by the re-importation or export of goods put into circulation for which the goods have been wholly released from customs duties."
39. Paragraph 54 (2) reads as follows:
"(2) The customs authorities shall decide on the remission or reduction of duties. ';
40. In Paragraph 59, the words "and with a right to foreign business activity 'are deleted at the end of the sentence.
41. Paragraph 60 (2) reads as follows:
"(2) The Federal Ministry of Foreign Trade may, in order to speed up customs procedures and the movement of goods across national borders, provide for customs jurisdiction by decree."
42. In Article 66 (1) and (5):
"(1) Applications for customs procedures shall, as a general rule, be made in writing. The party to the customs procedure shall be responsible for the accuracy of the particulars contained in the application for the procedure. The written application for a customs procedure shall always be signed by the authorised person.
(5) Details of the form, content and formalities of the application for customs procedure are laid down by the Federal Ministry of Foreign Trade by decree. "
43. Paragraph 67 repeals paragraph 3 and paragraph 4 becomes paragraph 3.
44. The heading of § 69 is inserted above § 69 as a common heading of § 69 and the new Section 69a.
45. A new Paragraph 69a is added for Paragraph 69, which reads:
(1) The decision in the customs procedure shall contain the facts on the basis of which the goods are released. Unless otherwise specified, the decision shall not be drawn up and notified in writing. The operative part of the decision may be noted in the transport and accompanying documents or in the written application for a customs procedure or be declared orally.
(2) The decision not to release the goods for circulation and the decision to release the goods for conditional release for free circulation shall be drawn up in writing and notified by service of the document.
(3) A decision which is declared orally or the operative part of which is noted in the transport and movement documents may not contain conditions which oblige a party to the customs procedure in the future, except for those resulting directly from generally binding legislation.
(4) Where the statement of the decision in the customs procedure confirms the application for the procedure in writing, the content of the application and the facts under which the goods are released shall become part of the decision.
(5) The decisions referred to in paragraph 3 shall not be subject to the provisions of the general rules on administrative procedures (5) governing the formalities for decisions, notification of decisions and appeals. ';
46.
Customs may, at the request of a party to the procedure, authorise the disposal of goods before the decision to release them. Customs shall always accept the application if the reason for the release of the goods is only the need to determine the origin, place of departure, tariff classification or customs value of the goods. ';
47. Paragraph 75 (3) reads as follows:
"(3) Goods released for free circulation may be handled freely in the light of this Act, provided that the conditions are met, under the generally binding provisions imposed in the decision to release them. '
48. In Paragraph 76 (3), the word "control 'is replaced by" authorised to control'.
49. In Paragraph 79 (4), the following sentence is added at the end: "The reference customs office may determine that only documents relating to the goods shall be presented. '
50. § 80 reads:
(1) Goods which cannot be shown or released for free circulation or for entry abroad may be placed in temporary storage.
(2) At the initiative of customs, goods shall be temporarily stored in cases where import, export or transit carried out in contravention of this law cannot otherwise be prevented.
(3) At the initiative of customs, goods may also be temporarily stored where:
(a) no application for a customs procedure is made;
(b) the application for a customs procedure is incorrect, is not supported by the relevant documents, or if the case is not referred to in Paragraph 70, or is otherwise incomplete;
(c) the party to the procedure refuses to pay the customs duty or security.
(4) Goods shall be stored temporarily in the operational warehouses of transport organisations and mail, customs warehouses or where the customs authorities so permit by a decision on temporary storage.
(5) The temporary storage of goods shall not be treated in such a way as to alter its nature and nature.
(6) The temporary storage of goods in customs warehouses shall be paid by the party to the procedure, at the rates laid down by the customs warehousekeeper.
(7) The Federal Ministry of Foreign Trade, in agreement with the Federal Ministry of Finance, provides for a tariff order for goods temporarily stored in customs warehouses.
(8) The provisions of this Act and the implementing provisions on temporary storage do not apply to the storage of goods in customs warehouses and free zones. "
51.
(1) In order to facilitate foreign trade relations, Czechoslovak and foreign legal and natural persons may establish customs warehouses.
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Regulation Information
| Citation | Act No. 5 / 1991 Coll., amending and supplementing Customs Act No. 44 / 1974 Coll., as amended by Act No. 117 / 1983 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.01.1991 |
|---|---|
| Effective from | 01.02.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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