What is Decree of the Ministry of Finance No. 92 / 1993 Coll.?

Decree of the Ministry of Finance No. 92 / 1993 Coll., implementing certain provisions of the Customs Act — Decree of the Ministry of Finance implementing certain provisions of the Customs Act.

Is Decree of the Ministry of Finance No. 92 / 1993 Coll. still valid?

Yes, Decree of the Ministry of Finance No. 92 / 1993 Coll. is still valid and effective.

Decree of the Ministry of Finance No. 92 / 1993 Coll. - Decree of the Ministry of Finance implem...

Q: When it became Decree of the Ministry of Finance No. 92 / 1993 Coll. effectiveness?

Decree of the Ministry of Finance No. 92 / 1993 Coll. became effective 16.03.1993.

92

DECLARATION

Ministry of Finance

of 17 February 1993

implementing certain provisions of the Customs Act

The Ministry of Finance, in agreement with the Ministry of Foreign Affairs, the Ministry of Industry and Trade, the Ministry of Economy and the Czech Statistical Office pursuant to § 56 (3), § 56 (4), § 65 (4), § 75 (5), § 76 (2), § 79 (3), § 84 (3), § 85, § 95 (4), § 102 (4), § 103 (2), § 105 (5), § 124 (4), § 164 (2), § 215 (3), § 267 (3), § 271 (2), § 316 (3) and § 319 (2) of the Czech National Council Act No 13 / 1993 Coll., the Customs Act, (hereinafter "the Act ') provides:

§ 1

Uniform rate of duty applicable to non-commercial goods

(to Paragraph 56 (3) of the Act)

(1) A uniform customs duty rate of 5% of the customs value shall be applied when the customs value or the aggregate customs value of such goods imported by travellers or imported for natural persons in consignments does not exceed CZK 8000.

(2) On a proposal from the declarant, the customs office shall measure the customs duty not at the uniform rate of duty but at the tariff rates.

§ 2

Application of the contractual rates to imports of goods originating in States with which a mutual benefit agreement has not been concluded

(to Paragraph 56 (4) of the Law)

The contractual rate shall apply to goods originating in the States listed in Annex 1 to this Order.

§ 3

Persons considered to be members of the same family

(to Paragraph 65 (4) of the Act)

Persons shall be considered to be members of the same family only if they are in proportion to each other.

(a) parents and children,

(b) siblings,

(c) cousins,

(d) grandparents and grandchildren,

(e) uncle or aunt and nephew or niece,

(f) father-in-law or mother-in-law and son-in-law or daughter-in-law,

(g) brother-in-law and sister-in-law,

(h) family or other, if the damage suffered by one of them would reasonably be felt by the other as self-inflicted.

§ 4

Freight costs

(Articles 75 (5) and 76 (2) of the Law)

(1) Where the declarant does not show the actual amount of the transport costs of the imported goods in road transport to the place where the imported goods enter the country, they shall be determined in accordance with the rate set out in Annex 2 to this Decree.

(2) Data from a kilometer shall be used to determine the distance travelled in km with cargo. If it is not possible to determine the distance by kilometer, it shall be determined according to the tachograph or, where applicable, from the tachometer. If the distance cannot be determined according to the kilometer or tachograph, or from the speedometer, the road distance data on the maps may be used.

(3) The provisions of paragraphs 1 to 3 shall apply mutatis mutandis to the determination of the cost of transport of goods in road transport within the territory of the country, by reference to the length of the road from the place where the imported goods enter the place of unloading.

§ 5

Declaration of customs value data

(k § 79 (3) of the Act)

(1) The price of the imported goods is demonstrated in particular by an invoice, contract or other document.

(2) The declaration of customs value data, the specimen of which appears in Annex 3 to this Regulation and, where appropriate, the declaration of customs value data, the specimen of which is given in Annex 4 to this Regulation, is not submitted

(a) if the customs value of the goods imported in a single consignment does not exceed CZK 100 000, unless they are re-consignments or partial consignments from the same consignor to the same consignee,

(b) free of charge imports of commercial samples;

(c) on importation of goods which are not subject to customs duties or which are wholly exempt from customs duties;

(d) on importation of goods for which no written declaration is required;

(e) on importation of non-commercial goods.

(3) The declaration of customs value additional shall apply where the customs declaration is made out in more than two tariff subheadings.

Procedure for customs supervision of goods carried by post

(Article 84 (3) of the Law)

§ 6

In order to carry out customs supervision, the post office shall submit a list of the goods to the border customs office. The customs office may accept this document by means of a data transfer and processing facility in the medium of information; the type of goods here may be expressed in the Combined Nomenclature of the Customs Tariff.

§ 7

The list of goods shall contain the following information: the State of imatriculation of the means of transport, the type of means of transport, the mark, the place of registration and the place where the goods were loaded, the name, address and address of the consignor and the consignee of the goods, the State of destination, the quantity and type of goods transported, according to the measures and names normally in the store and, if packed, the number of packages, marks and the type of packaging of packages. In the case of packages, the carrier shall submit to the customs office a list of consignments drawn up by the consignor. The customs office may specify which particulars may not be included in the list of cargo.

§ 8

Imports of mail

(1) Imported postal consignments may be carried without any seals (Section 141 (6) of the Act).

(2) The post office shall submit the imported postal consignments for customs control to the Inland Customs Office, with the exception of letters, writing and blind print, the presentation of which shows that they contain only written communications.

(3) The post office may refuse to make a customs declaration if it considers it necessary for operational or other serious reasons or if the declarant fails to provide the necessary information within the prescribed time limit.

(4) Shipments for which the customs declaration is not made shall be sent to the customs office against confirmation and communicated to the consignee. The customs office shall release such consignments only if it confirms on the postal document that the consignments may be issued to the consignee.

(5) A consignment for which no customs declaration is made may be refused by the consignee only if it is not opened at the customs office.

§ 9

Export of mail

(1) In addition to the written notification, letters containing goods may be lodged by the consignor for postal transport abroad without being presented before the customs office, provided that they contain only goods whose export is not prohibited or limited. The consignment must bear a customs declaration containing .1)

(2) In addition to the written notification, letters containing goods whose export is prohibited or restricted may be lodged by the consignor for postal transport abroad after they have been submitted to the customs office and released for export by the customs office.

(3) The postal consignments which are not accompanied by a certificate from the customs office of export that they have been released for export shall be submitted by mail to the Inland Customs Office for customs supervision prior to their export, with the exception of letters, writing and blind print, the presentation of which shows that they contain only a written communication.

§ 10

Customs surveillance rooms and premises

(1) The rooms and premises required for customs supervision shall be determined at such a place that the working procedures of the customs office and the authorities cooperating with it are as effective as possible.

(2) The means of closing rooms for customs supervision shall be agreed between the carrier or the post office.

(3) The carrier and the mail shall, in agreement with the customs office, affix the equipment for transport or temporary storage of goods, such as scales, ladders, mobile steps, lamps, safety lamps, tools and proper lighting of the premises for carrying out customs supervision.

§ 11

(to § 271 (2) of the Law)

Customs duties, taxes and charges on goods imported in postal consignments shall be collected by post by the declarant on delivery of the consignment. Without recovery of customs duties, taxes and charges, the post office shall deliver the consignment to the declarant only if the customs office has authorised the customs office to defer or defer the payment of duties or the office itself has served the decision on the determination of customs duties, taxes and charges to the declarant or his representative.

Customs procedure for carrying out customs supervision

§ 12

(1) After checking the customs declaration and attaching the documents and completing the customs inspection of the goods, the customs office shall record the result of the customs inspection on the copy of the customs declaration which is intended for it or on the accompanying sheet of paper. If only a partial check has been carried out, the customs office to which the goods have been checked shall indicate it. The customs office shall also record on the customs declaration the absence of the declarant or his representative during the customs inspection.

(2) Where the result of the check on the customs declaration and the accompanying documents does not agree with the result of the customs check on the goods, the customs office shall, on the copy of the declaration which is intended for it or on the accompanying sheet of paper, note the essential information necessary for the assessment of the customs duty on those goods and, where appropriate, their calculation, for the application of the procedure for which the goods were proposed. The identification of the customs office shall bear the date and signature of the authorised customs officer.

(3) Where the customs office has not checked the customs declaration or has not carried out the customs inspection of the goods, the customs declaration or the accompanying sheet of paper need not contain the entry referred to in paragraph 1.

§ 13

(1) Before placing the goods under the proposed procedure, the customs office shall enter import duties and charges on the accounting documents in accordance with the particulars declared. Where the customs office considers that, after customs control of the goods, the amount of customs duties and charges may be higher than those resulting from the particulars declared, it shall require additional security of the customs debt at an amount such that the difference between the amount of duty established on the basis of the particulars declared and the amount of duty which could be paid on the goods can be ensured. The declarant shall be entitled, instead of providing this guarantee, to enter on the accounting documents the amount of duty which should be paid after customs control of the goods.

(2) Where, on the basis of customs control of goods, the customs office measures an amount of import duties and charges other than those which have been declared, it shall enter that amount of import duties and charges on the accounting documents.

(3) The customs office shall not release the goods under the proposed procedure before carrying out the analysis or detailed examination of the samples, provided that the result of the analysis or detailed inspection depends on whether the goods presented are subject to prohibitions or restrictions.

§ 14

(1) Where the customs office cannot release the goods because the declarant has not provided the documents necessary for the release of the goods or has not secured the customs debt, the customs office shall set a time limit within which the declarant must remedy those deficiencies.

(2) Where the declarant does not submit the necessary documents to the customs office within the prescribed time limit, the declaration shall be deemed to be invalid. The customs office may, for reasons of due consideration, extend the period fixed by it.

§ 15

Stock box

(Article 95 (4) of the Law)

(1) The temporary storage of goods in customs warehouses shall be subject to a storage charge of:

(a) 5% of the customs value of the goods stored, but not less than 50 CZK, if the storage period does not exceed five days (the date of entry into storage of the goods does not count),

(b) 10% of the customs value of the goods stored, but not less than CZK 100, provided that the storage period does not exceed 30 days,

(c) 50 CZK for each storage item, if the documents, documents, documents and other documents do not exceed 30 days in storage,

(d) twice the storage price referred to in points (a) to (c) where the storage period exceeds 30 days.

(2) The aggregate amount of the stock shall be rounded up to the whole crown.

§ 16

Customs procedure outside the customs territory

(Article 102 (4) of the Law)

(1) Where the declarant requests to carry out a customs procedure outside the customs territory, he must do so in due time, he must notify the customs office of the approximate quantity of the goods and their type by the name of the usual in the trade and propose the time when the customs procedure is to be carried out; the declarant is obliged to notify the customs office of any additional changes in these particulars without undue delay.

(2) Customs procedures outside the customs territory shall be carried out where this is justified by the economy, in particular where this facilitates the transport of goods or where otherwise urgent and does not interfere with the regular operation of the customs office.

(3) Customs procedures outside the customs territory shall not be carried out where the customs office determines that customs supervision shall be carried out only by checking documents and documents.

(4) The customs office shall carry out a customs procedure outside the customs territory, provided that, at the time proposed by the declarant, the necessary documents of the goods and, where appropriate, the means of transport in which the goods are transported are prepared in such a way that the customs procedure can be immediately initiated and terminated without delay.

(5) Where the customs office carries out a customs procedure outside the customs territory, the declarant shall reimburse the customs office for the costs of the procedure as follows:

(a) for each starting hour of the customs procedure and the journey needed to arrive at the place of customs procedure and back at the office working hours 100 CZK,

(b) for each starting hour of the customs procedure and the journey required to arrive at the place of customs procedure and back on working days outside the office's working hours 200 CZK,

(c) for each starting hour of the customs procedure and the journey needed to arrive at the place of customs procedure and back on the days of leave or leave 300 CZK.

(6) In addition to the costs of carrying out the customs procedure outside the customs premises referred to in paragraph 5, the declarant shall pay:

(a) reimbursement of the expenditure shown, (2); or

(b) compensation for the use of road motor vehicles at work (3)

§ 17

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) the goods exported to be placed under the export arrangements for permanent residence abroad and meeting the conditions laid down in paragraph 3 (a), (c) and (d).

Form, content and formalities of the declaration, act considered as a declaration of will to release goods and customs statistics

(Articles 105 (5) and 319 (2) of the Law)

§ 18

Written declaration

(1) The written declaration by which the declarant proposes the placing of goods under the customs procedure shall be made on the Form of the Single Customs Declaration (hereinafter referred to as the "Declaration"), the specimen of which appears in Annexes 10 and 12 to this Order and, where there are several items of goods, shall also be made on the Form of the Single Customs Declaration (hereinafter referred to as the "Supplementary Declaration"), the specimen of which is given in Annexes 11 and 13 to this Order, unless otherwise specified below. In the transit procedure, instead of the Supplementary Declaration, the loading list form, the model of which is set out in Annex 9 to this Order, shall be annexed if there are several items of goods.

(3) The manner in which the particulars are entered in the written declaration proposing the placing of the goods under the procedure in question, as well as other particulars relating to the lodging thereof, are set out in Annex 7 to this order. Where a customs debt is guaranteed when the customs declaration is lodged, the guarantee instrument, the specimen of which appears in Annexes 17, 20, 23, 24, 25, 26, 27, 28 and 29, shall be used to provide this guarantee. The guarantee of a customs debt by a global guarantee shall be demonstrated by a guarantee certificate, a specimen of which appears in Annexes 18, 21 and 30 to this Order, and the security of the customs debt by a flat-rate guarantee shall be shown by a guarantee document, a specimen of which appears in Annexes 19 and 22 to this Order.

(4) The written declaration by which the declarant proposes the release of non-commercial goods under the appropriate procedure other than transit shall contain only the following particulars:

(a) the trade name and, where applicable, the name, surname and address of the declarant and his registration number, 7) his / her birth number,

(b) a description of the goods,

(c) gross and net weight of the goods,

(d) the customs and tax relief required;

(e) the country of origin of the goods and the State from which the goods are imported;

(f) the price of goods in foreign currency in which goods are paid or collected in relation to abroad;

(g) customs value,

(h) the basis for the assessment of taxes or other charges charged by the customs office;

(i) the arrangements for placing the goods under,

(j) the method of payment of customs duties, taxes or other charges levied by the customs office;

(k) details of the security of the customs debt;

(l) financial and banking connections related to any payment of customs duties, taxes or other charges levied by the customs office;

(m) method of acquisition of goods (purchase, gift, exchange),

(n) the place and date of submission;

(o) signature of the declarant.

(5) The written declaration referred to in paragraphs 1 and 2 shall also be deemed to have been made in accordance with Decree No 89 / 1963 Coll. and Decree No 144 / 1982 Coll.

§ 19

Written declaration for placing goods under the transit procedure for transport by waterway

In the case of transport by waterway, if the goods are to be transported to one customs office of destination, the written declaration for placing the goods under the transit procedure may also be lodged on the Cargo List (Manifest). The list of cargo shall be presented by the declarant to the customs office in triplicate.

§ 19a

Written declaration for placing goods under the transit procedure for transport by rail

(1) In the case of carriage of goods by rail, a written declaration for the placing of goods under the transit procedure may also be lodged on the consignment note provided for in the international contract (7a) (hereinafter referred to as "the international consignment note CIM '), the specimen of which is set out in Annex 15 to this Regulation, provided that the following conditions are met:

(a) the declarant is a railway company;

(b) the goods are transported from abroad to or in transit through the territory of the Czech Republic by a railway company on the basis of an international CIM transport note;

(c) the goods are proposed for transit into the inland or direct transit;

(d) individual packages, in the case of whole-wagon consignments of wagons, shall be marked with a green sticker, the specimen of which is given in Annex 16 to this Regulation ("the green sticker");

(e) sheets No 1 and 2 of the CIM international transport note are coated with a green sticker under which the declarant entered the code "TD" when it concerns transit to the inland,

(f) sheet No 2 of the CIM international transport note is coated with a green sticker in the case of direct transit,

(g) the declarant shall keep records at the central clearing point concerning the transport of goods placed under the transit procedure, including sheets 2 of the International CIM Transport Sheet, so that they are made available to the customs authorities for inspection purposes;

(h) upon request, the declarant shall submit to the competent customs authorities without delay all supporting documents, records or information relating to the goods already carried out or carried out and which are necessary for the purpose of carrying out customs supervision.

(2) The customs declaration for placing the goods under the transit procedure into the inland zone is sheet No 1, 2 and 3 of the CIM international transport note and the customs declaration for placing the goods under the direct transit procedure is sheet No 2 of the CIM international transport note. The declarant shall submit to the office of destination:

(a) sheets No 2 and 3 of the CIM international transport note in the case of transit procedure; the customs office confirms sheet No 2 and returns it to the declarant, keeps sheet No 3,

(b) sheet 2 of the CIM international transport note in the case of direct transit; the customs office shall return it to the declarant after verification.

§ 19b

Written declaration for placing goods under transit procedure in large containers

(1) For the purposes of this decree:

(a) by the transport undertaking, the consignor procuring the carriage of goods in large containers on the basis of the TR transfer note;

(b) large container transport unit

1. of a permanent nature and sufficiently firm, capable of re-use;

2. specially designed to facilitate the transport of multiple means of transport without transhipment of contents;

3. designed to be secured and easily translated on the means of transport,

4. adapted so that conclusions can be effectively attached; This applies only if the addition of a conclusion is required to ensure identity,

5. having a bottom area defined by four outer corners, at least 7 m2,

(c) the TR transfer note of the Intercontainer - Interfrigo (ICF) S.C., based in Basel, which is issued at the time of conclusion of the shipping contract and on the basis of which one or more large containers are transported across national borders from one consignor to one consignee;

(d) an inventory of large containers (hereinafter referred to as "the inventory") of a document accompanying the TR transfer note to which several large containers are transported from one dispatch station to one destination station. The inventory shall form an integral part with the relevant TR transfer note; in paragraph for the indication of the number of Listings in the upper right corner of the TR transfer note, the declarant shall indicate the number of attached Listings, the serial number of the relevant TR transfer note in the upper right corner of each List.

(2) For the transport of goods in large containers by rail carried out by the transport undertaking on the basis of the TR transfer note, the customs declaration for placing the goods under the transit procedure on the TR transfer note may be made by the railway company as declarant, provided that the conditions set out in paragraphs 3, 5 and 7 are met. The transport of a large container may also be carried out from the station of destination by transport other than rail.

(3) The customs declaration for placing goods in a large container under transit procedure shall be the TR transfer note if:

(a) the declarant is a railway company;

(b) the goods are transported from abroad to or in transit through the Czech Republic, carried out by a transport undertaking on the basis of a TR transfer note;

(c) the declarant proposes transit to the inland or direct transit;

(d) large containers are marked with a green label;

(e) the transport undertaking shall keep records at the central clearing point concerning the transport of goods placed under the transit procedure so as to make them available to the customs authorities for inspection purposes;

(f) the transport undertaking shall, upon request, submit to the competent customs authorities without delay all supporting documents, records or information relating to the transport of goods already carried out or carried out and which are necessary for carrying out customs supervision;

(g) sheets No 1, 2 and 3B of the TR transfer note are marked with a green sticker on the left edge.

(4) The customs declaration for placing the goods under the transit procedure into the inland zone includes sheets Nos 1, 2, 3A and 3B of the TR transfer note, of which sheets 1, 2 and 3B are marked with a green sticker under which the declarant indicates the code "TD." The customs declaration for placing the goods under the direct transit procedure is sheet 2 of the TR transfer note marked with a green sticker. The declarant shall submit to the office of destination:

(a) sheets No 1, 2 and 3A of the TR transfer note, in the case of transit to the inland transit procedure; the customs office of destination shall certify sheets 1 and 2 and return them to the declarant and keep sheet 3A,

(b) sheet 2 of the TR transfer note in the case of direct transit; the customs office shall return it to the declarant after verification.

(5) If further transport of goods from the station of destination is to be carried out by transport other than rail and the goods will be subject to customs supervision during such transport, a customs declaration must be lodged on a separate TR transfer note for each large container transported.

(6) Where the consignment is contained in large containers of goods listed in Annex 14 to this Regulation (hereinafter referred to as "the list '), a customs declaration must be lodged on each large container on a separate TR transfer note. Where this consignment contains several types of goods listed, one or more loading lists may be used with one TR transfer note; However, only the goods listed in column 3 of the list falling within the same chapter, tariff heading or heading as indicated in column 2 of the list may be indicated on one loading list.

§ 19c

Where a consignment covered by a transit declaration lodged on an international CIM transport note or TR transfer note is composed of several items of goods, the declarant shall attach to that basic customs declaration one or more forms of the Load Sheet, the originals of which are confirmed by the dispatch station. The number of loading lists attached shall be entered by the declarant in the paragraph for the particulars of the annexes to the CIM international transport note or TR transfer note. The declarant shall enter in the loading list the number of the wagon covered by the international CIM transport note or the number of the large container in which the goods are transported. The provisions of this Order governing the use of the Loading note with the Declaration shall apply mutatis mutandis.

Oral declaration and other operations for lodging the customs declaration

§ 20

Oral declaration for placing the goods under the transit procedure

Citation	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	16.03.1993
Effective from	16.03.1993
Effective until	-
Status	Valid

Decree of the Ministry of Finance No. 92 / 1993 Coll.

Decree of the Ministry of Finance implementing certain provisions of the Customs Act

Contents

§ 1

§ 2

§ 3

§ 4

§ 5

§ 6

§ 7

§ 8

§ 9