Decree of the Ministry of Finance No. 94 / 1998 Coll.
Decree of the Ministry of Finance on the exemption of goods imported for the needs of persons affected by floods in 1997 from import duties
Valid
Effective from 30.04.1998
94
DECLARATION
Ministry of Finance
of 6 April 1998
on the exemption of goods imported for the needs of persons affected by floods in 1997 from import duties
The Ministry of Finance provides, pursuant to § 191 and § 237 paragraph 1 of the Act of the Czech National Council No. 13 / 1993 Coll., the Customs Act, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 113 / 1997 Coll., (hereinafter the "Act '):
Free circulation
(1) The customs office shall release for free circulation, with total relief from import duties, building materials, household equipment and mechanical and other machinery, instruments and apparatus intended for use in the re-construction, reconstruction or repair of destroyed or damaged public utility installations, dwellings and economic buildings in the affected territory and their re-installation, which:
(a) are imported for the needs of Czech persons, (1) whose property was affected by, or for the benefit of, floods in 1997; and
(b) by type and quantity, they have no commercial character and are not imported for commercial purposes; and
(c) have been donated by foreign persons.2)
(2) For the purposes of this Decree, household equipment means household electrical appliances, clothing, household linen, furniture and other household equipment.
(1) Machines, instruments, apparatus and equipment of the household released for free circulation under Section 1 with relief from import duties may, until 31 December 1999, be lent, rented, disposed of or transferred to other persons only after prior notification to the customs office.
(2) Where, within the period referred to in paragraph 1, the household's machinery, instruments, apparatus and equipment has been lent, leased, stolen or transferred to persons eligible for relief from import duties, the exemption shall remain applicable where the goods are used by that person for purposes which permit the granting of relief from import duties.
(3) In cases of rental, hire, disposal or transfer of machinery, tools, apparatus and equipment of a household other than those referred to in paragraph 2, the customs office shall determine and select from such machinery, tools, apparatus and equipment the customs duties applicable at the time of their hire, hire, disposal or transfer from the customs value determined or recognised at that time by the customs office.
Temporary importation procedure
The customs office shall release for the temporary importation procedure, with total relief from import duties, machinery and equipment intended for use in the re-construction, reconstruction or repair of destroyed or damaged public utility installations, dwellings and economic buildings in the affected territory which:
(a) are imported for the needs of Czech persons, (1) whose property was affected by, or for the benefit of, floods in 1997; and
(b) by type and quantity, they have no commercial character and are not imported for commercial purposes; and
(c) are lent abroad (2) and remain in its possession.
Imported machinery and equipment referred to in Article 3 shall be re-exported or assigned another customs-approved designation.3)
Spare parts which have been imported in appropriate quantities for the repair of machinery and equipment already imported under the temporary importation procedure with total relief shall be exempt from import duties.
Efficacy
This Decree shall take effect on the date of its publication and shall expire on 31 December 1999.
Minister:
Ing. Pilip v. r.
1) § 2 (b) of ČNR Act No. 13 / 1993 Coll., Customs Act.
2) § 2 (c) of the ČNR Act No. 13 / 1993 Coll.
3) § 2 (l) of ČNR Act No. 13 / 1993 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 94 / 1998 Coll., on the exemption of goods imported for the needs of persons affected by floods in 1997 from import duties |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.04.1998 |
|---|---|
| Effective from | 30.04.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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