Decree of the Ministry of Finance No. 54 / 1994 Coll.
Decree of the Ministry of Finance amending and supplementing Decree of the Ministry of Finance No. 92 / 1993 Coll., implementing certain provisions of the Customs Act
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Effective from 01.04.1994
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54
DECLARATION
Ministry of Finance
of 4 March 1994
amending and supplementing Decree No. 92 / 1993 Coll., implementing certain provisions of the Customs Act
The Ministry of Finance, pursuant to § 105 (5) and in agreement with the Czech Statistical Office pursuant to § 319 (2) of the Czech National Council Act No. 13 / 1993 Coll., provides for the Customs Act (hereinafter the "Customs Act"):
Decree No. 92 / 1993 Coll., implementing certain provisions of the Customs Act, is amended as follows:
1. Paragraph 17, including the title, reads as follows:
Local competence of customs offices for carrying out customs procedures
(Articles 103 (2) and 215 (3) of the Act)
(1) Customs declaration for the placing of goods under the applicable procedure shall be lodged at the Inland Customs office where the goods are:
(a) imported which is of a commercial nature and which is to be placed under the free circulation procedure and which cannot be easily and effectively checked or the importation of which is restricted;
(b) imported goods to be placed under the temporary importation procedure with partial relief;
(c) imported goods to be placed under the temporary importation procedure with total relief from customs duty, if the customs office so decides, for reasons of continuity of transport across the national border,
(d) imports to be placed under the customs warehousing or processing procedure or inward processing procedure;
(e) exported which is of a commercial nature and which is to be placed under the export arrangements for the purpose of permanent retention abroad for which customs control cannot be easily and effectively carried out or whose export is restricted;
(f) exported to be placed under the outward processing or export arrangements and re-imported into the country;
g) Czech, or originating in the Czech Republic, imported back into the Czech Republic and abroad, or not originating in the Czech Republic, exported back abroad,
(h) imported as trade samples of a slight value or advertising material to be placed under the free circulation procedure, if the customs office so decides for reasons of continuity of transport across the national border.
(2) The customs declaration for release referred to in paragraph 1 shall be lodged at the customs office in whose territorial district the declarant or consignee or consignor is resident or resident, registered or established. Where the goods referred to in points (a) and (e) of paragraph 1 are concerned, the customs declaration may also be lodged at the customs office in whose territory the declarant's direct representative is resident or resident, registered or established.
(3) Goods which cannot be easily and effectively checked for customs purposes are not considered as goods
(a) in bulk;
(b) packed in bags, jars, lats (including cable drums), in barrels with bayonet closure,
(c) unpackaged, goods unpackaged fixed on pallets and goods unpacked on pallets of shrink film or packed in transparent packaging,
(d) liquid, bulk and gaseous, transported in containers or in special containers, provided that such goods are secured by the carrier's or carrier's conclusions in such vehicles or containers and the numbers or characteristics of such seals are recorded in the transport document.
(4) In road transport, a customs declaration for the release of goods having a commercial character may be lodged, including at the border customs office, where:
(a) imported live animals and easily corruptible goods for which customs controls can be easily and effectively carried out and which are to be placed under the free circulation procedure;
(b) goods exported to be placed under the export arrangements for permanent residence abroad and meeting the conditions set out in paragraph 3 (a), (c) and (d). "
2. The heading of Section 18 reads:
"Written declaration '.
3. In Paragraph 18 (1), the words "which are of a commercial nature" shall be inserted after the words "release of goods."
4. In Paragraph 18 (2), "Annex 7 'is replaced by" Annexes 7 and 10'.
5. In Paragraph 18, the following paragraphs 3 and 4 are inserted after paragraph 2:
"(3) Unless otherwise specified, a written declaration for the placing of goods under the transit procedure shall be lodged by means of a transit declaration, a specimen of which appears in Annex 8 to this Order, and a list of the goods, the specimen of which appears in Annex 9 to this Order.
(4) The declarant, under the conditions laid down by the Ministry, may lodge a written declaration for placing the goods under the transit procedure:
(a) the entry cost list (manifest) for transport by water when the goods are to be transported to one office of destination;
(b) the international transport document for rail transport. ';
Paragraph 3 shall become paragraph 5.
6. In Article 19, the words "with the exception of transit," shall be inserted after the words "under the applicable procedure."
7. Paragraph 20, including the title, reads as follows:
Oral declaration for placing the goods under the transit procedure
The oral declaration for placing goods under the transit procedure may be lodged only at the border customs office and only where the goods are imported by passengers in a regular rail passenger transport service. ';
8. After Paragraph 20, the following Section 20a is inserted:
Transit procedure for transport of goods by pipeline or by line
(1) Goods carried by pipeline or line are deemed to be intended for transit and released:
(a) upon importation by its introduction into the country;
(b) when exported by entry in the declarant's accounting documents and introduction into a pipeline or line with the intention of its subsequent export abroad.
(2) Goods carried by pipeline or by line shall be deemed to have been delivered to the office of destination and the transit procedure terminated:
(a) on importation by the declarant's accounting documents and delivery to the consignee's establishment located in the country or the distribution network of the consignee;
(b) when exported by its actual export abroad. "
9. After Paragraph 55, the following Section 55a is inserted:
Export scheme
(1) The simplified declaration proposing the placing of goods under the export procedure may be accepted by the customs office, if it contains particulars of the declarant, the procedure for placing the goods under, the place and signature of the declarant and contains the following additional particulars:
(a) the precise description and description of the goods in order to determine which tariff subheading the goods are classified;
(b) the marks, numbers, number, type and gross weight of each consignment;
(c) the identification marks of the means of transport by which the goods are to be transported;
(d) any information necessary to establish the quality and nature of the goods and to apply customs legislation;
(e) the price of the commercial parity.
(2) Paragraph 38 to 42 shall apply mutatis mutandis. "
10. Annex 7 to the Order is replaced by a new Annex 7.
11. New Annexes 8 to 11 are inserted as Annex 7 to the Decree.
This decree shall take effect on 1 April 1994.
Minister:
Ing. Coachman CSc. v. r.
Příloha 7
Annex 7 to Decree No 92 / 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 a consignment covered by a customs declaration consists of more than one sub-heading of the goods, one or more forms shall be attached to the basic form of the declaration, but not more than 32 forms of the Supplementary Declarations. If the consignment contains so many sub-items that the attached 32 Additional declarations do not suffice, the other sub-items of the goods shall be entered in the new Declaration to be annexed to the additional Additional Declaration. 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 by paragraphs 1 to 3, 5 to 9, 11, 14, 17a, 18 to 20, 22, 23, 25, 29, 31 to 34a, 35 to 38, 41 to 47, 50, 52 and 54 of the Declaration, respectively.
(4) Paragraphs 4, 10, 12, 13, 15, 15a, 15b, 16, 17, 17b, 21, 24, 26, 27, 30, 34b, 39 and 49 of the Declaration or Additional Declaration shall not be completed, their eventual completion is not a fault. Paragraphs 28, 40, 48, 51 and 53 of the Declaration or Additional Declarations and those marked in capital letters shall remain blank or shall be completed by the customs office.
(5) Where several different particulars (codes) in paragraphs 11, 17a, 22 and 37 need to be expressed in the Declaration for one consignment or subheading of goods, those particulars 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 cross-checking 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 shall cross out the non-compliant numeral of the document sheet 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 registered office or the name, surname and address of the permanent residence of the foreign consignor and seller shall be entered in this paragraph.
(11) The export shall bear the trade name and registered office or the name and address of the consignor's permanent residence, including the tax identification number (s) 1 or the eight-digit identification number (s) or the birth number, which shall be entered in the upper right-hand corner of this paragraph.
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 shall not include any cancelled subheading in any 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.
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 indication may be a maximum of 12 characters and may only include large letters of Latin alphabet or Arabic numerals or a combination of those letters and digits. It shall not contain dash, slash or other punctuation marks.
Paragraph 8 of the Declaration
(17) Upon importation, the trade name and registered office or the name, surname and address of the resident consignee, including the tax identification number or the eight-digit identification number (IČO) or the birth number, shall be entered in the upper right-hand corner of the paragraph. Where the imported consignment is intended for several domestic recipients, in particular when the declaration is presented as an additional declaration when the imported goods are released by a simplified procedure, only one of the several recipients with its tax identification number, an eight-digit identification number (IČO) or a birth number in the upper right-hand corner and the entry "list in the Annex 'shall be entered in this paragraph. The other beneficiaries shall be included in the list annexed to the declaration marked with number 8.
(18) When exported, the trade name and registered office or the name and address of the foreign consignee and buyer shall be indicated in this paragraph. Where the exported consignment is intended for several recipients, in particular when submitting the Declaration as an additional declaration for release of the exported goods by a simplified procedure, only one of the several recipients shall be entered in this paragraph and the entry "Annex list '. The other beneficiaries shall be included in the list annexed to the declaration marked with number 1.
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 business name and registered office or the name and address of the declarant's permanent residence, including possible telephone, fax, telex or similar connections. The tax identification number shall also be entered in the upper right-hand corner of this paragraph. If the declarant is not assigned a 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 is not assigned an 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 do not have 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 assigned to them on request by the customs office at the place of their registered office or permanent residence in the country or at the place where the export will take place. After subsequent allocation of the tax identification number, the declarant shall request the customs office to cancel the customs registration 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) Not to be completed.
Paragraph 18 of the Declaration
(32) When the consignment of goods is exported to the left of this paragraph, the registration number of the means of transport on which the goods are transported from the customs office which has decided to place the goods under the proposed procedure shall be entered. In the right part of this paragraph, the pre-printed window shall contain the code of the State in which the means of transport is imatriated, according to the list of national codes in Part IV of this Annex. Where a towing device is used for transport which is imatriculated in a State other than a trailer or semi-trailer, the code of the State in which the towing device is imatricated shall be entered in the right-hand window. This paragraph shall not be applied to imports.
Paragraph 19 of the Declaration
(33) When exported, the code "1 'shall be entered in this paragraph if the goods are only partially transported in a container, 2) or the code" 0' in other cases. This paragraph shall not be applied to imports.
Paragraph 20 of the Declaration
(34) A three-digit alphabetic delivery condition code shall be entered in the left-hand part of this paragraph in capital letters. The delivery conditions codes are indicated in Part IX. of this Annex and correspond to the international rules for the interpretation of the delivery conditions issued by the International Chamber of Commerce in Paris - INCOTERMS 1990. The name of the place where the transport and transport costs and insurance costs of the imported or exported goods are transferred from the seller to the buyer (e.g. vicisumen name of the port of embarkation, destination port, departure airport) shall be entered in the right part of the paragraph.
Paragraph 21 of the Declaration
(35) Implementation of this paragraph shall not be compulsory. Any indication of the registration number and the State of registration of the means of transport which transports goods when they cross national borders shall not be a fault and shall not be restated in paragraph 31 of the Declaration.
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, if the purchase contract does not specify the price (e.g. in the case of exchange transactions, free of charge samples, etc.) and if they are not included in the accompanying price document, e.g. in the invoice format), 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 statistical value and customs value (paragraphs 42, 46 and 47 of the Declaration and the Supplementary Declaration). The purchase rate of the central bank of the Czech Republic shall be indicated on import and on export to two decimal places. Any additional positions behind the decimal point shall not be taken into account. Where goods are paid or collected in domestic currency, it shall be indicated "1 '. If the central bank of the Czech Republic only refers to the" centre' column in foreign exchange market rates, this figure shall also be used for both import and export to two decimal places.
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 - for rail freight transport
23 - when transport by means of road transport by rail
29 - for rail passenger transport
30 - for road freight transport
39 - for road passenger transport
40 - for air freight transport
49 - for air passenger transport
50 - for postal transport
70 - pipeline and line
80 - River freight transport
83 - in the case of transport by road by means of means of transport carried on river ships
89 - for inland passenger transport
The amount to be reported in column 060 of this row:
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) When goods are exported by means of means of road, the name of the border customs office through which the transport of goods is foreseen to be carried abroad shall be indicated to the left of this paragraph. 3) This paragraph shall not be applied to imports.
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. 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. See also paragraph 96 of this Annex.
(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 point 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. 4) This code number must be given in the left-hand part of the paragraph (maximum three marked parts of paragraph 33).
(49) In the fourth part of this paragraph, an additional code shall be entered from the left in cases where goods whose tariff subheading code is given 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) This paragraph shall include, in capital letters, the two-digit alphabetic code of the country of origin of the goods to the relevant subheading (from paragraph 33 of the Declaration and the Supplementary Declaration). When exported, this paragraph shall not be completed except where the State of destination in paragraph 17a: The Declaration is the Slovak Republic. 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 the gross weight, in exceptional cases the net weight, of the goods in question (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 shall not include the weight of means of transport, means of transport and transport equipment such as containers, transport cabinets. 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.
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.
Code "11 'expresses the right to grant tariff preferences resulting from international preferential trade agreements or agreements establishing a customs union (e.g. imports of goods within a customs union from the Slovak Republic, imports of goods from countries of the European Communities and the European Free Trade Association).
Code "13 'expresses entitlement to total or partial exemption from customs duty resulting from the generalised system of tariff preferences (imports of goods from developing countries).
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 54 / 1994 Coll., amending and supplementing Decree of the Ministry of Finance No. 92 / 1993 Coll., implementing certain provisions of the Customs Act |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.03.1994 |
|---|---|
| Effective from | 01.04.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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