What is Decree No. 93 / 1993 Coll.?

Decree of the Ministry of Finance No. 93 / 1993 Coll., on exemption of goods from import duties — Decree of the Ministry of Finance on exemption of goods from import duties.

When it became Decree No. 93 / 1993 Coll. effectiveness?

Decree No. 93 / 1993 Coll. became effective 16.03.1993.

Is Decree No. 93 / 1993 Coll. still valid?

Yes, Decree No. 93 / 1993 Coll. is still valid and effective.

Decree No. 93 / 1993 Coll. - Decree of the Ministry of Finance on exe...

93

DECLARATION

Ministry of Finance

of 17 February 1993

on the exemption from import duties of goods

The Ministry of Finance pursuant to § 191 of the Act of the Czech National Council No. 13 / 1993 Coll., Customs Act, hereinafter referred to as "the Act ', and in agreement with the Ministry of Foreign Affairs pursuant to § 237 (2) of the Act provides:

HLAVA PRVNÍ

GENERAL PROVISIONS

§ 1

(1) The Order provides for:

(a) cases where goods released for free circulation by reason of their end-use are exempt from import duties and the conditions under which the goods are exempt;

(b) the cases and special conditions under which goods may be placed under the temporary importation procedure with total relief from import duties.

(2) For the purposes of this decree:

(a) personal property of goods intended for the personal use of a person or for the use of his household, in particular household equipment, bicycles and motorcycles, passenger cars and their trailers, trailers, pleasure boats and tourist aircraft, breeding and equestrian animals, as well as portable mechanical and other equipment necessary for the exercise of his or her profession;

(b) household equipment personal linen, household linen, furniture and other household furnishings,

(c) alcoholic beer of malt, wine of fresh grapes, including fortified wine, grape must, vermouth and other wine of fresh grapes, prepared with flavouring herbs or other flavouring substances, fermented beverages (e.g. apple, pear, mead), mixtures of fermented beverages, mixtures of fermented beverages with non-alcoholic beverages, ethyl alcohol, spirits, liqueurs and other alcoholic beverages and compound alcoholic preparations used for the manufacture of beverages,

(d) by a passenger car, a road motor vehicle designed only for the carriage of seated persons, not more than nine persons, including the driver, and whose total weight does not exceed 3,5 tonnes.

HLAVA DRUHÁ

(to § 237 (2) of the Act)

EXEMPTION OF GOODS GRANTED TO FREE CIRCUMSTANCES FROM IMPORT DUTIES

Díl první

Personal property of natural persons when moved from their permanent residence abroad to the country

§ 2

The personal property of natural persons imported from their place of residence abroad into the country shall be exempt from import duties under the conditions set out in Sections 3 to 10.

§ 3

The customs office shall grant relief where personal property:

(a) be owned by the declarant; the customs office may, for reasons of good interest, grant an exemption,

(b) has been used by the declarant at the place of his previous residence abroad at least six months before the date on which he ceased his stay abroad; this condition does not apply if the goods are intended for personal consumption,

(c) is intended for the same purpose of use at the place of new permanent residence in the country.

§ 4

(1) Exemption from import duties may be granted only to a declarant who has been resident abroad continuously for more than 12 months.

(2) The customs office may grant an exemption even if the declarant has been resident abroad continuously for less than 12 months, if it is clear that the declarant intended to have permanent residence abroad for at least 12 months.

§ 5

Exemption from import duties shall not apply to:

(a) alcoholic products;

(b) tobacco and tobacco products;

(c) road motor vehicles other than passenger cars, motor vehicles, motorcycles and scooters;

(d) goods intended for professional use other than portable mechanical and other appliances.

§ 6

(1) The customs office of import shall grant relief only to personal property which has been declared for free circulation by the declarant within a period of 12 months from the date of granting of the authorisation for permanent residence in the country; the customs office may, for reasons of due consideration, authorise an exemption.

(2) Personal property may be released for free circulation at the same time or in stages within the period referred to in paragraph 1.

§ 7

(1) A declarant who, within 12 months of the date of acceptance of the declaration for release for free circulation, intends to borrow, stop, rent or transfer for payment or free of charge, shall inform the competent customs office accordingly.

(2) The customs office shall determine and collect the import duty on personal property which has been lent, stopped, leased or transferred before the expiry of the period referred to in paragraph 1, at the rates in force at the time of the loan, the stop, lease or transfer and the customs value recognised or designated by the customs authorities at that time.

§ 8

(1) Without prejudice to Article 6 (1), the customs office may also grant relief from import duties on personal property proposed for free circulation prior to the granting of a permanent residence permit in the country, provided that the declarant has been granted a permanent residence permit in the country within six months of the transfer of the personal property to the country. The customs debt which could be incurred must be secured; the method of securing the customs debt and its amount shall be determined by the customs office.

(2) Where the customs office referred to in paragraph 1 is acting, the time limit referred to in Article 3 (b) shall be calculated on the date of delivery of the personal property to the country.

§ 9

(1) Where the declarant has left the country for reasons of his duties, where he was resident without moving to the country at the same time, but intends to move to the country later, the customs office may grant relief from import duties on personal property which it has transported to the country for that purpose.

(2) The exemption from import duties of the personal property referred to in paragraph 1 shall be granted by the customs office under the conditions laid down in paragraphs 2 to 7;

(a) the time limits referred to in Articles 3 (b) and 6 (1) shall be calculated on the date on which the personal property is transferred to the country;

(b) the period referred to in Article 7 (1) shall be calculated from the date of granting of the residence permit in the country.

(3) The customs office of import duty shall grant relief if the declarant declares that he is actually moving to the country within the time limit specified by the customs office. The customs office may require that the customs debt which could arise be secured; the method of securing the customs debt and its amount shall be determined by the customs office.

§ 10

Where a person moves from his permanent residence abroad to the country due to exceptional political circumstances, the customs office may grant exemption from import duties even if the conditions set out in Sections 3, 5 (c) and (d) and 7 are not fulfilled.

Díl druhý

Personal property of natural persons when moving from temporary residence abroad to domestic

§ 11

The personal property of natural persons imported from temporary residence abroad into the country shall be exempt from import duties under the conditions set out in paragraphs 12 to 16.

§ 12

The customs office shall grant relief where personal property:

(a) be owned by the declarant; the customs office may, for reasons of good interest, grant an exemption,

(b) has been used by the declarant at the place of temporary residence abroad at least six months before the date on which he ceased his stay abroad; this condition does not apply if the goods are intended for personal consumption,

(c) it is intended for the same use in the country.

§ 13

(1) Exemption from import duties may be granted only to a declarant who has been temporarily resident abroad for a continuous period of more than 12 months.

(2) The customs office may grant an exemption even if the declarant has been temporarily resident abroad for a continuous period of less than 12 months, if it is clear that the declarant intended to have a permanent residence abroad for at least 12 months.

§ 14

Exemption from import duties shall not apply to:

(a) alcoholic products;

(b) tobacco and tobacco products;

(c) road motor vehicles other than passenger cars;

(d) goods intended for professional use other than portable mechanical and other appliances.

§ 15

(1) The customs office of import shall grant relief only to personal property which has been declared for free circulation by the declarant within a period of 12 months from the date of termination of the stay abroad; the customs office may, for reasons of due consideration, authorise an exemption.

(2) Personal property may be released for free circulation at the same time or in stages within the period referred to in paragraph 1.

§ 16

(1) A declarant who, within 12 months of the date of acceptance of the declaration for release for free circulation, intends to borrow, stop, rent or transfer for payment or free of charge, shall inform the competent customs office accordingly.

(2) The customs office shall determine and collect the import duty on personal property which has been lent, stopped, leased or transferred before the expiry of the period referred to in paragraph 1, at the rates in force at the time of the loan, the stop, lease or transfer and the customs value recognised or designated by the customs authorities at that time.

Díl třetí

Goods imported on the occasion of marriage

§ 17

(1) Under the conditions set out in paragraphs 18 to 21, the equipment and equipment of the household, including new articles, belonging to the declarant moving to the country on the occasion of marriage from his permanent residence abroad, shall be exempt from import duties.

(2) Under the same conditions, gifts, usually given on the occasion of a marriage, which have been given by a foreign person to a person fulfilling the conditions referred to in paragraph 1 shall be exempt from import duties. The customs office shall grant exemption of a gift from import duties only if the value of the individual gift does not exceed CZK 35,000.

§ 18

The exemption provided for in Article 17 may be granted only to a declarant who:

(a) has been resident continuously abroad for more than 12 months; the customs office may grant an exemption where it is clear that the person intended to stay abroad continuously for at least 12 months;

(b) produce proof of marriage.

§ 19

The exemption from import duties shall not apply to alcoholic products, tobacco and tobacco products.

§ 20

(1) The customs office of import shall grant relief only to goods put up for free circulation:

(a) not earlier than two months before the date of marriage, if the customs debt which could arise is secured; the method of securing the customs debt and its amount shall be determined by the customs office;

(b) no later than four months after the date of marriage.

The customs office may, for reasons of due consideration, authorise an exemption.

(2) The goods referred to in Article 17 may be released for free circulation at the same time or in stages within the period referred to in paragraph 1.

§ 21

(1) A declarant who, within 12 months of the date of acceptance of the declaration for release for free circulation, intends to borrow, stop, rent or transfer for payment or free of charge, shall inform the competent customs office accordingly.

(2) The customs office shall determine and select the import duty on goods which have been lent, stopped, leased or transferred before the expiry of the period referred to in paragraph 1 at the rates applicable at the time of the loan, stop, lease or transfer and the customs value recognised or designated by the customs authorities at that time.

Díl čtvrtý

Personal property acquired by inheritance

§ 22

Under the conditions set out in paragraphs 23 to 25, personal property acquired by the Czech natural person by inheritance by law, by will or for both of these reasons shall be exempt from import duties.

§ 23

Exemption from import duties shall not apply to:

(a) alcoholic products;

(b) tobacco and tobacco products;

(c) road motor vehicles other than passenger cars;

(d) goods intended for use in the pursuit of an occupation other than portable mechanical and other instruments necessary for the pursuit of the profession of the deceased;

(e) stocks of raw materials, finished products and semi-finished products;

(f) the live inventory and stocks of agricultural products in excess of the quantity corresponding to the normal supply of the family.

§ 24

(1) The customs office shall grant relief from import duties on the goods referred to in Paragraph 22 proposed for free circulation within a period of two years from the date on which the competent authority has approved or confirmed the inheritance. The customs office may, for reasons of due consideration, extend that period.

(2) The inherited goods may be imported either at the same time or gradually within the period referred to in paragraph 1.

§ 25

Paragraph 22 to 24 shall apply mutatis mutandis to inheritance acquired by inheritance by legal persons engaged in non-profit-making domestic activities.

Díl pátý

Household equipment intended for temporary residence

§ 26

Under the conditions set out in paragraphs 27 to 30, household equipment imported by foreign natural persons for the establishment of their temporary residence in the country shall be exempt from import duties.

§ 27

The exemption applies only to household equipment which:

(a) be owned and used by the declarant for at least six months before the date on which it was exported; the customs office may, for reasons of good interest, grant an exemption,

(b) by type and quantity, corresponds to the usual equipment of the temporary residence.

§ 28

The customs office shall grant relief only to the declarant who:

(a) has been resident continuously abroad for at least 12 months;

(b) is the owner of the apartment at the place of temporary residence or has hired it for at least two years;

(c) declare that he shall not rent the apartment in the absence or absence of members of his household.

The relief may be limited by the customs office to one opportunity for the same temporary residence.

§ 29

The customs office may make the granting of relief conditional on the provision of a customs debt which could arise under Paragraph 30.

§ 30

(1) The customs office of departure shall determine and collect import duties on household equipment if it is temporarily resident within two years of the date of acceptance of the declaration for release for free circulation of household equipment to another person, at the rates applicable at the time of hire or transfer and at the customs value recognised or designated by the customs authorities at that time. However, the relief from import duties shall be maintained where the household equipment concerned is used for the installation of a new flat, provided that the provisions of Article 28 (b) and (c) are complied with.

(2) From the equipment of a household which has been lent, stopped, leased or transferred before the expiry of a period of two years from the date of acceptance of the customs declaration for release for free circulation, the customs office shall determine and select the import duty at the rates applicable at the time of the loan, stop, lease or transfer and the customs value recognised or designated by the customs authorities at that time. The customs office may extend the period referred to in paragraph 1 to 10 years for household equipment.

Díl šestý

Pupils' or students' household equipment

§ 31

(1) The study needs and equipment of the household belonging to pupils and students arriving for long-term residence in the country for the purpose of study and intended for their personal use during their studies are exempt from import duties.

(2) For the purposes of paragraph 1:

(a) by a pupil or student, any person duly registered in an educational establishment to attend lectures organised throughout the course;

(b) subjects and instruments normally used by pupils and students in their studies.

§ 32

The relief shall be granted by the customs office at least once per school year.

Díl sedmý

Shipments of negligible value

§ 33

Shipments containing goods whose aggregate customs value does not exceed CZK 400 shall be exempt from import duties.

§ 34

Exemption from import duties shall not apply to:

(a) alcoholic products;

(b) perfumery and toilet waters,

(c) tobacco and tobacco products.

Díl osmý

Small consignments of non-commercial goods

§ 35

Under the conditions laid down in Sections 36 and 37, relief from import duties shall be granted to non-commercial goods contained in small consignments dispatched from abroad by a natural person to a natural person in the country.

§ 36

(1) The relief from import duties referred to in § 35 shall be granted by the customs office where the consignment contains goods the aggregate value of which, including the products referred to in § 37, does not exceed CZK 1200.

(2) Where the aggregate value of several types of goods contained in a consignment exceeds the amount referred to in paragraph 1, the customs office shall grant relief from customs duties on goods which would be exempt from import duties if they were imported separately.

§ 37

Exemptions from import duties referred to in Article 35 shall be limited in each consignment for the following goods for each species in this quantity:

(a) tobacco products

1.50 cigarettes, or

2.25 cigarillos (cigars weighing not more than 3 grams each), or

3.10 cigars, or

4.50 grams of tobacco for smoking; or

5. a proportionate set of these products,

(b) alcoholic beverages

1 litre of distillate or spirit drinks or undenatured ethyl alcohol or aperitif produced from wine or alcohol or tafia, sake or similar beverages or sparkling wine or liqueur wine,

2.2 litres of wine,

(c) 50 grams of fragrance or 0,25 litres of toilet water.

Díl devátý

Commercial property imported from abroad to domestic

§ 38

(1) Under the conditions set out in paragraphs 39 to 43, the company's commercial assets are exempt from import duties, (1) which has ceased its activities abroad, moved to the country to carry out the original business there.

(2) When the holding is transferred, its live and dead inventory and stocks shall also be exempt from import duties.

§ 39

(1) The exemption from import duties provided for in Article 38 is granted by the customs office on the commercial property of an undertaking which:

(a) the undertaking has actually been used for at least 12 months prior to the cessation of its activity in the State from which it is transferred;

(b) it is intended in the country for the same purpose as it was intended abroad; and

(c) according to the quantity and nature of the transferred undertaking.

(2) For reasons of clarity, the customs office may also grant relief from import duties on imported commercial property of an undertaking which has been used abroad for a period shorter than that referred to in paragraph 1 (a).

§ 40

The exemption from import duties shall not apply to the commercial property of an undertaking the reason for which the transfer from abroad to the country is a merger or merger with a domestic undertaking.

§ 41

Exemption from import duties shall not apply to:

(a) passenger cars;

(b) stocks of all species intended for human or animal consumption;

(c) fuel, fuel and stocks of raw materials and semi-finished products;

(d) a live inventory owned by traders.

§ 42

The relief referred to in Paragraph 38 shall be granted by the customs office to the commercial property of an undertaking which has been declared for free circulation within a period of 12 months from the date of termination of the activity abroad. The customs office may, for reasons of clarity, also grant exemption to the commercial property of an undertaking which has been imported after that period.

§ 43

(1) A declarant who, within 12 months of the date of acceptance of the customs declaration for release for free circulation, intends to lend, suspend, lease or transfer for payment or free of charge to an undertaking which has been exempt from import duties, shall inform the competent customs office accordingly.

(2) From the commercial property of an undertaking which has been lent, stopped, leased or transferred before the expiry of the period referred to in paragraph 1, the customs office shall determine and collect the import duty at the rates applicable at the time of the loan, the stop, lease or transfer and the customs value recognised or designated by the customs authorities at that time.

Citation	Decree of the Ministry of Finance No. 93 / 1993 Coll., on exemption of goods from import duties
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	16.03.1993
Effective from	16.03.1993
Effective until	-
Status	Valid

Decree No. 93 / 1993 Coll.

Decree of the Ministry of Finance on exemption of goods from import duties

Contents

HLAVA PRVNÍ

§ 1

HLAVA DRUHÁ

Díl první

§ 2

§ 3

§ 4

§ 5

§ 6

§ 7

§ 8

§ 9

§ 10

Díl druhý

§ 11

§ 12

§ 13

§ 14

§ 15

§ 16

Díl třetí

§ 17

§ 18

§ 19

§ 20

§ 21

Díl čtvrtý

§ 22

§ 23

§ 24

§ 25

Díl pátý

§ 26

§ 27

§ 28

§ 29

§ 30

Díl šestý

§ 31

§ 32

Díl sedmý

§ 33

§ 34

Díl osmý

§ 35

§ 36

§ 37

Díl devátý

§ 38

§ 39

§ 40

§ 41

§ 42

§ 43

§ 44

Contents

Comments 0

Regulation Information

Partner Websites

Favorites

Browsing History