What is Decree No. 51 / 1986 Coll.?

Decree No. 51 / 1986 Coll., implementing Customs Act No. 44 / 1974 Coll. — Decree of the Federal Ministry of Foreign Trade implementing Customs Act No. 44 / 1974 Coll..

When it became Decree No. 51 / 1986 Coll. effectiveness?

Decree No. 51 / 1986 Coll. became effective 01.10.1986.

Is Decree No. 51 / 1986 Coll. still valid?

Yes, Decree No. 51 / 1986 Coll. is still valid and effective.

Decree No. 51 / 1986 Coll. - Decree of the Federal Ministry of Foreig...

51

DECLARATION

Federal Ministry of Foreign Trade

of 14 August 1986

implementing Customs Act No 44 / 1974 Coll.

The Federal Ministry of Foreign Trade shall determine in an agreement with the Federal Price Office, the Federal Ministry of Transport, the Federal Ministry of Finance, the Federal Ministry of Communications and the Federal Ministry of Foreign Affairs pursuant to Articles 22 (3), 25 (2), 29 (3), 36 (2), 42 (2), 44 (2), 47 (6), 49 (2), 54 (3), 60 (2), 61 (4), 66 (5), 67 (4), 77 (3), 78 (5), 81 (7) and 110 (2) of Customs Act No 44 / 1974 Coll.:

HLAVA PRVNÍ

CUSTOMS CONTROL

§ 1

Implementation of customs control

(1) The customs officer shall decide whether to carry out the customs inspection by means of documentary and documentary checks or by means of transport and accompanying documents or by means of a customs inspection.

(2) Customs inspection may be carried out in respect of all goods subject to customs control, unless otherwise provided by this Order or by an international treaty binding on the Czechoslovak Socialist Republic.

(3) The customs inspection may be external or internal, complete or partial.

(4) The goods intended in advance for such inspection shall be examined in the course of a selective customs inspection. During a random customs inspection, goods which are intended for such inspection at random shall be examined.

(5) A complete external or full internal customs inspection shall be carried out in particular where there is doubt that the particulars of the goods are correctly or completely indicated in the relevant documents. The partial external or partial internal customs inspection shall be limited to a quantity of goods in order to be satisfied with sufficient certainty that the particulars of the goods are correctly and completely provided in the relevant documents.

(6) The external customs inspection shall determine the gross weight, the number of packages, their marks and numbers and whether the seals attached are not broken. The type, quantity and quality of the goods shall be ascertained during the internal customs inspection.

(7) A party to the customs procedure has no influence on the scope of the customs inspection. However, a party to the customs procedure may propose to the customs officer to carry out a complete external or full internal customs inspection if it facilitates further clearance.

(8) In cases where the goods carried have been sealed, a detailed list of the goods certified by the customs authorities in the exporting country may be recognised as proof of the contents of the consignments or baggage.

§ 2

Sampling

(1) The customs office or party to the customs procedure may, after the opening of the procedure, take samples of the goods only in the quantities necessary to ensure their identity, the determination of the nomenclature and tariff classification and the identification of their characteristics.

(2) Customs may only take samples of the goods in the presence and with the agreement of the party to the procedure. A party to the customs procedure may only take samples of the goods with the agreement of the customs office.

(3) The customs office of departure shall issue a certificate to the party to the procedure. The customs authorities shall return samples of goods which have not been used for the purpose to the party concerned.

(4) Customs duties may be payable on samples of goods taken by a party to the customs procedure.

§ 3

Customs working hours

Customs working hours shall be determined taking into account the needs of persons and organisations, in particular transport organisations and mail. A customs office for which no continuous working time is introduced shall ensure that the customs procedure is carried out even outside working time for easily corruptible goods, live animals and express goods, or where the nature of the goods or other circumstances so require.

HLAVA DRUHÁ

EXEMPTION FROM CUSTOMS INSTRUMENTS

§ 4

(1) Customs inspection shall not be subject to goods carried by the President of the Czechoslovak Socialist Republic, the President and Vice-Presidents of the Federal Assembly of the Czechoslovak Socialist Republic, the President and Vice-Presidents of the People's House, the President and Vice-Presidents of the Czech Socialist Republic, the President and the President of the Czech National Council and the Slovak National Council, the Presidents, Vice-Presidents and Members of the Governments of the Czech Socialist Republic and the Slovak Socialist Republic, the President of the Federal Socialist Republic, the Czech Socialist Republic and the Slovak Statistical Office, the Presidents of the Czech National Council and Slovak National Council, the Advoctors of the Czech Socialist Republic, the Czech Socialist Republic and Slovak Socialist Republic, the Presidents of the Supreme Court of the Czech Socialist Republic.

(2) Customs inspection shall not be subject to goods carried by Members of the Federal Assembly of the Czechoslovak Socialist Republic, the Czech National Council, the Slovak National Council, ambassadors, ambassadors and chargé d'affaires of the Czechoslovak Socialist Republic accredited abroad, as well as members of their family, travelling together with them.

§ 5

The customs inspection shall not be subject to goods which, when travelling from or to abroad, carry:

(a) the Heads of Foreign States, the Heads of Government of Foreign States and their Deputy Ministers, the members of the Governments of Foreign States, the Presidents and Deputy Presidents of the Legislative Councils of Foreign States and their accompanying members;

(b) Presidents and members of foreign delegations arriving at diplomatic conferences convened in the Czechoslovak Socialist Republic,

(c) diplomatic staff of missions in the Czechoslovak Socialist Republic,

(d) foreign diplomatic representatives operating outside the territory of the Czechoslovak Socialist Republic when travelling to or passing through the Czechoslovak Socialist Republic;

(e) consular officials of consular offices of foreign states operating in the Czechoslovak Socialist Republic, provided that they are consular officials in the profession and are not Czechoslovak nationals,

(f) members of the families of the persons referred to in (a) to (e);

(g) other foreign nationals having diplomatic status;

(h) diplomatic and consular couriers ("couriers") of foreign states.

§ 6

(1) The exemption from the customs inspection shall also apply to the baggage of persons referred to in paragraphs 4 and 5 which are transported in time related to the journey of such persons, even if they are imported or exported by means of means of transport other than those to which they travel.

(2) The exemption from customs clearance shall not apply where there are serious grounds for believing that the baggage contains articles whose import, export or transit is prohibited or restricted. The customs inspection must be carried out in the presence of the person referred to in paragraphs 4 and 5 or of his agent.

§ 7

(1) The customs inspection is not subject to a sealed diplomatic post and consular baggage (hereinafter referred to as "diplomatic post") carried by a courier by the same means of transport as he travels. The courier must be shown by a list drawn up and stamped by the office sending the diplomatic post. The list shall include the number of diplomatic post and the type of packaging.

(2) Customs inspection is not subject to a sealed diplomatic post delivered otherwise than by a courier; However, it must be accompanied by a list drawn up and stamped by the office sending the diplomatic post. The list shall include the number of diplomatic post, the type of packaging and the address of the office or authority to which the post is addressed.

(3) Diplomatic post may contain only diplomatic documents or items intended for the official use of the mission.

HLAVA TŘETÍ

CUSTOMS CHECKS IN RAILWAY, STRENGTH, AIRCRAFT AND AQUATIC TRANSPORT AND IN THE POSTAGE

Customs control of goods carried by transport organisations

§ 8

(1) In order to carry out the customs inspection, the transport organisation is required to transmit to the border customs the list of cargo, the list of baggage, the inventory list of the means of transport and other documents relating to the goods carried.

(2) The submission of a vessel's plan may be required in water transport.

§ 9

(1) The list of goods contains the following information: the country of imatriculation of the means of transport, the type of means of transport, the imatriculation mark, the place where it is registered and the place where the goods were loaded, the names, addresses and addresses of the consignors and recipients of the goods, the country of destination, the quantity and type of goods transported according to the measures and names normally in the store and, where the goods are packed, the number of pieces, the number and type of packages of packages. Customs may specify which data may not be included in the list of cargo. The mail doesn't present the cargo list.

(2) The list of baggage contains information on the quantity and type of baggage carried, the name and address of the owner of the baggage. The customs office may determine when the list of baggage may not be presented or which particulars may not be provided.

(3) The list of stocks of means of transport contains information on the stocks of foodstuffs, beverages, tobacco products and other stocks intended for travel, and, where appropriate, the means of transport, if not included in the inventory list.

§ 10

In rail transport, the list of freight is replaced by the railway register and the transitional list of wagons loaded with goods, the list of baggage and express services is replaced by the checklists. The train register or transition list need not be surrendered if the train only brings empty wagons that are already included in the fleet. Railway wagons not included in the fleet of railway administrations shall be entered in the train register or checklist as loaded wagons. In the case of collection wagons, the railway is required to supply customs with a list of consignments in individual vehicles. The inventory list is not required for rail transport.

§ 11

The list of cargo, the list of baggage, the list of stocks and the inventory list shall not be required if a vessel or aircraft arrives for a short period of time for technical reasons such as restocking, removal of defects or for passengers to perform.

§ 12

Where exported goods are loaded onto a means of transport in water or by road at the inland customs office, the transport organisation shall forward to it a double list of the goods; one copy is for inland customs and the other for border customs.

Customs control in mass passenger transport vehicles when crossing state borders

§ 13

Passengers travelling on a mass passenger transport vehicle and crew members of passenger and freight transport vehicles shall be required to submit their baggage for customs inspection in time to be completed at the time specified for them.

§ 14

Passengers may leave the means of transport at the time of entry into the country before the end of the customs procedure and when leaving the country after the completion of the customs procedure only with the agreement of the customs administration responsible for customs control.

§ 15

In the customs territory of the border customs office at the time of the customs procedure, except for passengers, only persons serving on means of transport may stay. Other persons may stay in the customs territory only with the agreement of the customs administration responsible for customs control.

§ 16

Any contact with the shore and other vessels shall be prohibited for as long as a customs inspection of a vessel takes place in water; in addition to the crew members of the vessel, other persons may enter the vessel only in the performance of official duties, with the knowledge of the customs control officer.

§ 17

If an accident or emergency landing occurs on a customs route, the transport organisation shall inform the nearest customs office without undue delay.

§ 18

Supporting means of transport

(1) Where the customs authorities decide, at the request of a transport organisation, to accompany the means of transport to ensure customs control, the transport organisation shall take the members of the customs administration to a specified place and return, or provide them with compensation for the fare.

(2) Furthermore, the sailing organisation shall provide the accompanying customs officials with free accommodation, heating, light and for compensation and food.

§ 19

Imports of mail

(1) Imported postal consignments may be carried without seals.

(2) The post office shall submit the imported postal consignments for customs control of the inland customs office, with the exception of letters, letters and letters, the external arrangements of which show that they contain only written communications.

(3) If the contents of mail or parts thereof in domestic transport are destroyed before release for free circulation in the country, the post office shall discuss this with the customs office responsible for the release of the consignment.

(4) If damage or deterioration of the consignments has been observed in the post office where the customs procedure is carried out, this post shall be established together with customs.

(5) If the post office takes out and destroys damaged goods which could endanger human health or harm other consignments, it shall inform the customs authorities concerned accordingly.

(6) Where mail under special rules sells postal consignments which have been released for free circulation by customs in the country, the proceeds of the sale shall pay in particular the cost of the sale, the postal charges and the customs duties and other charges on binders.

(7) The post office may refuse to act as a party to the customs procedure if it considers it necessary for operational or other serious reasons, or if the party to the procedure fails to provide the necessary documents or does not provide the necessary information.

(8) Shipments for which the post for the party to the procedure does not carry out operations shall be sent to the customs office for confirmation and communicated to the addressee. Customs shall release such consignments only if the post office confirms on the postal document that the consignments may be issued to the consignee.

(9) Consignments in respect of which no action has been taken by the party to the procedure may be refused by the addressee only until they have been opened in customs.

§ 20

(1) Customs duties on goods imported in postal consignments are collected by post from a party to the customs procedure on delivery of the consignment. Without collection of customs duties, the post shall deliver the consignment to the party concerned only if the customs office has authorised the deferral of the customs duty.

(2) The post office sends the selected customs duty without any deduction to the account of the Central Customs Administration at the Czechoslovak State Bank. The post office shall be responsible for the fact that the duty collected on the delivery order will be fully and in good time referred to the Central Customs Administration.

§ 21

Return of consignments

(1) Where a consignment whose release for free circulation within the territory of the country was procured by transport organisations or mail is to be returned abroad, the transport organisation or post office is required to submit the consignment with all customs and other customs documents to the customs office for the purpose of carrying out the customs procedure.

(2) Where customs duties have been charged on goods, transport organisations or mail shall submit a consignment to the customs officer who released them for free circulation in the country.

§ 22

Export of mail

(1) Packages and valuable writing may be lodged by the consignor for carriage abroad only if proof has been furnished that the customs office has released them for export.

(2) Shipments of letters to a foreign country which, in addition to a written communication, also contain goods for which authorisation is required may be lodged by the consignor for postal transport only after they have been presented to customs and released for export by customs.

(3) The consignor may submit letters of mail to a foreign country without submitting them to customs before, provided that they contain only goods for which no authorisation is required for export; Such consignment must be accompanied by a customs declaration (1) concerning the goods exported.

(4) A letter of mail which is not accompanied by a customs certificate stating that it has been released for export shall be presented for customs control prior to their departure abroad.

(5) Other letters may be lodged by the consignor for carriage abroad without being presented to customs.

Obligations of transport organisations and mail

§ 23

Works of transport organisations and mail

(1) In the course of the customs procedure to be carried out on a proposal from a transport organisation or post office, auxiliary work shall be carried out by the workers of the transport organisation or post office.

(2) The loading, folding or transhipping of goods, the delivery of goods per weight, the movement of goods to revision rooms, the opening and closing of loaded and empty means of transport and containers, freight items, the unpacking and packaging of goods, the loading of ladders, bridges, mobile staircases, the provision of transport by boat in a river port, etc. The opening and closing of letters covered by the secrecy shall not be regarded as ancillary work.

(3) If workers of transport organisations and mail cannot carry out auxiliary work in customs proceedings themselves, transport organisations and post offices are obliged to arrange for their execution on their own cargo as instructed by customs.

(4) The customs authorities shall take care of the training of personnel authorised by the transport organisation and of the post to arrange for the operations to which the customs procedure is linked in agreement with the transport organisations and the post.

§ 24

Rooms, spaces and aids needed for customs control

(1) Where customs controls on imported, exported or accompanying goods are carried out on a regular basis at the premises of transport organisations or post offices, transport organisations or post offices shall ensure the necessary rooms for customs offices.

(2) The rooms and premises required for customs management and storage of goods shall be determined in such a place that the working procedures of the customs office and the authorities working with it are as effective as possible.

(3) A transport organisation or post office with a customs office shall agree on how to close the rooms used for customs control and storage.

(4) Transport organisations or post offices shall keep the rooms which they have submitted to customs for use, clean, heat and illuminate, unless otherwise provided by specific regulations, for the reimbursement of the actual own costs of transport organisations or mail.

(5) The transport organisation or post office shall affix to its cargo, in agreement with the customs equipment and equipment needed to carry out the customs procedure, such as scales, ladders, mobile steps, lamps, safety lamps, tools and proper lighting of customs clearance.

§ 25

Timetables

(1) The transport organisation shall notify the border customs authorities of the timetable for all means of transport crossing the national borders by timetables and any modification thereof before the timetable or change in its effectiveness.

(2) The introduction of emergency trains, aircraft or other means of transport, the disclaimer or delay of means of transport by more than half an hour shall be notified by the transport organisation to the border customs in due time.

(3) If the border customs office is to accumulate means of transport in rail, air and water, the transport operator shall determine the order of customs control. If this happens at the border customs office in road transport, the order of the customs office shall be determined; in particular, the release, in particular, of sanitary means of transport with sick or injured persons, means of transport, equipment and other objects intended to assist in the fight against fires and the disposal of mining, railway and other similar accidents, live animals and easily corruptible goods, means of transport of persons enjoying diplomatic or consular privileges and immunities in the Czechoslovak Socialist Republic and buses of scheduled transport.

HLAVA ČTVRTÁ

CLO

Oddíl první

Customs clearance on commercial goods and non-commercial goods

§ 26

(1) From commercial goods originating in States,

(a) with which the Czechoslovak Socialist Republic has the most-favoured-nation clause, the duty shall be charged at the contractual rates of duty;

(b) to which the preferential duty applies, the duty shall be calculated at the rate specified by the relevant provisions of the Czechoslovak Socialist Republic,

(c) with which an agreement has been negotiated on the reciprocal total or partial exemption of goods, the duty shall not be measured or measured at reduced rates of duty.

(2) Its natural raw materials, natural crops and agricultural and industrial products shall be regarded as commercial goods originating in a State. However, where such goods have been further substantially processed or treated in another State, they shall be considered as originating in that other State.

(3) Commercial goods of domestic origin which are returned from a foreign country for which customs duties have not been waived shall be released at contractual rates.

§ 27

(1) Where a contractual duty is to be charged on imported goods in accordance with the provisions of Paragraph 26 (1) (a) or the preferential duty provided for in Paragraph 26 (1) (b), or where a party to the customs procedure proposes that the duty provided for in Section 26 (1) (c) should not be measured or measured at lower rates of duty, the party shall be obliged to prove the country of origin.

(2) If the contractual duty provided for in Article 26 (1) (a) is to be calculated, the documents accompanying the goods, invoices or correspondence shall be sufficient for the certificate. If the customs office does not consider such a document to be sufficient, the party to the customs procedure shall prove the accuracy of the particulars by a certificate of origin issued by the foreign authority competent to issue it in the country of origin, a declaration of origin or a certificate of local name.

(3) Where the preferential duty provided for in Article 26 (1) (b) is to be determined, the party to the procedure shall certify the origin of the goods by a certificate of origin certified by the authority responsible for issuing it in the country of origin.

(4) Where a party to the customs procedure proposes that the duty referred to in Article 26 (1) (c) should not be measured or measured at lower rates of duty, it shall prove the origin of the goods in accordance with the relevant international agreement on reciprocal total or partial exemption from customs duty, a certificate of origin certified by the authority responsible for issuing it in the country of origin or a declaration of origin.

(5) Where the party to the customs procedure cannot prove the origin of the goods when the application for a customs procedure is presented, the customs authorities shall determine the customs duties on the commercial goods in accordance with the provisions of Paragraph 26 (1) and shall set a reasonable time limit for the submission of the documents. If the required documents are not submitted within the prescribed time limit, the customs authorities shall fix the additional duty at the general rate of duty.

§ 31

(1) Customs duties on goods of the same tariff number shall not be measured if they are not more than 10 CZK. The aggregate amount of the duty shall be rounded to the nearest crown, at a penny amount of up to and including 50 pennies and at a penny amount above 50 pennies upwards.

(2) The back-up fee per cell is not measured if it does not exceed 10 CZK.

Oddíl druhý

§ 32

Deferred payment of duties

(1) Customs duties may be suspended for a maximum period of two years. Social organisations may be authorised by customs to defer payment of duties for a maximum period of three months.

(2) Interest of 2,5% per year shall be payable on the amount of payment which has been deferred for the period of payment of the duty, or where the duty has been paid before the end of that period, until the date of payment.

(3) No interest shall be payable on the amount equal to the customs security lodged or, if the payment has been deferred, for a period not exceeding 14 days.

(4) If the party to the customs procedure does not pay the duty on the due date or on the last day of deferral of the duty, he shall be liable for interest on late payment of 5% of the principal per year for the period from the first day following the date of payment.

(5) Interest on deferral of duty and interest on late payment of duties are part of the duty.

Oddíl třetí

§ 33

remission and reduction of duties

(1) The duty shall be remitted if the goods:

(a) has been completely destroyed, damaged or irrevocably lost as a result of an accident or force majeure before release for free circulation; or

(b) the release for free circulation has been completely destroyed, damaged or irretrievably lost in an accident or force majeure before being delivered to the consignee by the transport organisation or by mail; or

(c) has been completely destroyed with the agreement of the customs office and under customs control.

(2) The duty shall be reduced if:

(a) the goods have been destroyed or damaged as a result of an accident or force majeure, following an application for customs procedure before their release for free circulation, in such a way that they cannot be used for their original purpose; or

(b) the nature of the goods released for free circulation before being delivered to the consignee has changed in such a way that they are subject to a duty lower than that which has been charged; or

(c) it is found that the goods in the postal consignment released for free circulation and delivered to the consignee are partially destroyed, damaged or irreparably lost.

(3) At the request of a party to the customs procedure, the customs authority may consider the remission or reduction of customs duties in cases other than those referred to in paragraphs 1 and 2, provided that the social, health or other reasons are duly taken into account, or where, in view of the nature, quantity and quality and nature of the goods, the purpose of the importation and the way in which the goods are acquired abroad, they would lead to hardness.

Oddíl čtvrtý

Exemption from import duties

§ 34

Goods for the use of heads of foreign States

All goods imported for the use of heads of foreign States and their accompanying members in connection with their domestic residence shall be exempt from the duty.

§ 35

Official gifts, honorary prizes and honours

The gifts of the heads of foreign states, foreign governments and their members, international organisations of which the Czechoslovak Socialist Republic is a member, and other public officials and offices of other States and their official institutions, as well as the honorary prices and honours, shall be exempt from customs duties if the donation or award is demonstrated by a certificate on the surface of an honorary prize or official gift or confirmation of a donor, a Czechoslovak representative office abroad, a central authority of the Czechoslovak Socialist Republic, the Czech Socialist Republic, the Slovak Socialist Republic or another Czechoslovak authority which can certify such donation or award.

Goods for the use of persons and bodies enjoying privileges and immunities

§ 36

Goods imported for diplomatic staff and consular officers, in so far as they are not Czechoslovak nationals, shall be exempt from customs duty on condition that they are used for their own use or for the use of members of their families living with them in the common household.

§ 37

(1) Goods imported for diplomatic and consular offices in the Czechoslovak Socialist Republic shall be exempt from customs duty on condition that they are used for official use by those offices.

(2) The exemption also applies to goods imported for newly established diplomatic and consular offices in the Czechoslovak Socialist Republic, provided that they are used for the official use of such offices.

§ 38

Under the conditions laid down in Sections 36 and 37, goods imported for international organisations operating in the Czechoslovak Socialist Republic and their members and workers shall be exempt from customs duties if they enjoy privileges and immunities under international agreements.

§ 39

The customs procedure shall be carried out on an oral basis, supported by a statement by the addressee entitled to an exemption from customs duties, office or organisation, that the goods will be used for the purpose of the addressee's or members of his family residing with him in the common household or, where appropriate, for official use.

§ 40

Non-commercial goods in travel and mail

(1) Travelers and crew members of permanent abroad transport vehicles shall be exempt from customs duties on goods imported for personal consumption (travel supplies) where the type and quantity of such goods correspond to the personal circumstances and length of the journey; within this framework, no more than 2 litres of wine, 1 litre of spirit drinks, 250 pcs of cigarettes or the corresponding quantity of other tobacco products, 1000 pcs of shot and 50 pcs of bullet. Travelers and crew members whose stay in the country has not lasted more than two days shall be reduced to half the exemption for wine, spirits, cigarettes or the corresponding quantity of tobacco products, shotgun and ball ammunition.

(2) Travelers and crew members of permanent domestic transport vehicles shall be exempt from customs duties on goods intended for personal use, such as clothing, footwear and linen, which they have acquired abroad to satisfy urgent personal needs and goods which have been shown to be released for free circulation abroad, imported back in the unaltered state, and up to a maximum of 2 litres of wine, 1 litre of spirits, 250 pcs of cigarettes or an equivalent quantity of other tobacco products. Travelers and crew members whose temporary stay abroad has not lasted more than two days shall be reduced by half for wine, spirits, cigarettes or the corresponding quantity of other tobacco products.

(3) Except in the cases referred to in paragraph 1, relief shall be granted for goods imported in the course of travel with persons residing abroad for a price of up to 1000 CZK.

(4) Except in the cases referred to in paragraph 2, with the exception of motor vehicles, goods of a price of up to 5000 CZK imported in the course of travel by persons resident in the domestic territory shall be exempt from customs duty if they have been obtained abroad by a gift or for foreign exchange funds which they may use under the applicable rules for the purchase of goods. In the case of co-passengers of spouses and their dependent children, if they are permanently living together in a common household, the amounts fixed for duty-free treatment shall be added.

(5) In addition, non-commercial goods shall be exempt

(a) imported in consignments of up to 500 Kčs; goods brought back from abroad in their unaltered state immediately after dispatch, where such goods have been shown to have been released for free circulation abroad,

(b) which are sent by Czechoslovak nationals during temporary service stays in non-European States of at least one year by mail, transport or commercial organisations for uninsured children and their spouses living with them in a common household in the Czechoslovak Socialist Republic and for persons for whom they have a maintenance obligation, whether or not staying in the Czech Republic, in the price up to 2000 Kčs per consignment;

(c) sent once a year by Czechoslovak nationals during temporary service stays in European States of at least one year by means of post, transport or commercial organisations for dependent children and spouses living with them in a common household in the Czechoslovak Socialist Republic and for persons for whom they have a maintenance obligation, also staying in the Czech Republic, in the price up to 2000 CZK;

(e) imported into the Czechoslovak Socialist Republic by Czechoslovak organisations and their components, which used them in their foreign activities;

f) Imported by the central authorities of the Czechoslovak Socialist Republic, the Czech Socialist Republic and the Slovak Socialist Republic.

(6) Exemption from customs duties on alcoholic beverages, cigarettes and other tobacco products is granted only to persons over the age of 18.

(7) Where goods the price of which exceeds the amount fixed for exemption from customs duties are imported, the duty shall be levied on such goods only on an amount which exceeds the price fixed for duty-free importation of the goods.

Moved uppers

Citation	Decree No. 51 / 1986 Coll., implementing Customs Act No. 44 / 1974 Coll.
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	05.09.1986
Effective from	01.10.1986
Effective until	-
Status	Valid

Decree No. 51 / 1986 Coll.

Decree of the Federal Ministry of Foreign Trade implementing Customs Act No. 44 / 1974 Coll.

Contents