Law No. 13/1993 Coll. Tariff Act

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(Effective from 1 January 2014 to 31 December 2014)

13/1993 Coll.

CUSTOMS ACT

as amended by Act 35/1993 Coll., Act 113/1997 Coll., Act 63/2000 Coll., Act 256/2000 Coll., Act 265/2001 Coll.

Law No. 1/2002 Coll., Act No. 322/2003 Coll., Act No. 354/2003 Coll., Act No. 187/2004 Coll.

Act No. 413/2005 Coll., Act No. 79/2006 Coll., Act No. 342/2006 Coll., Act No. 170/2007 Coll., Act No. 296/2007 Coll., Act No. 136 / 2008 Coll.

Law No. 41/2009 Coll . , Act No. 218/2009 Coll . , Act No. 227/2009 Coll . , Act No. 281/2009 Coll . , Act No. 104/2011 Coll . , Act No. 457 / 2011 Coll . , Act No. 18/2012 Coll . , Act No. 308/2013 Coll .

and Law No 344/2013 Sb .

Czech National Council passed the following Act:

CHAPTER ONE

INTRODUCTORY PROVISIONS

This Act regulates

a) in relation to the directly applicable regulations of the European Union 1) the legal relations arising from the exercise of public administration in the area of supervision of international trade, the European Union,
b) certain other legal relations in the field of customs, 2).

Other basic concepts

For the purposes of this Act:

a) a person as physical and legal persons, unless the context that this is only a natural person or a legal person only,
b) a Czech person resident natural person or a legal entity with a registered office in the Czech Republic (hereinafter referred to as “domestic”)
c) a foreign person is a natural person residing or legal person having its registered office abroad, a foreign entity doing business in the Czech Republic through a branch, in matters relating to the business is considered a Czech person
d) goods means any tangible movable property and electrical power specified in the Combined Nomenclature of the Customs Tariff,
e) Czech goods

1) goods under the conditions specified in § 61 wholly obtained or produced in the country, without having to incorporating goods imported from abroad

2) goods imported into the country from abroad, which was released for free circulation,

3) goods obtained or produced at home, either from goods referred to in paragraph 2, or from goods referred to in paragraphs 1 and 2,

f) foreign goods, goods other than Czech. Czech goods which have been exported to foreign countries in accordance with this Act, it loses the status of Czech goods at the time of his actual output abroad except in cases where they have been placed in transit and customs offices of departure and destination are within the territory
g) goods of non-commercial nature of goods that are occasionally released into the proposed customs regime, which is due to the type and amount intended solely for personal use or consumption of the recipient or a passenger who is being imported or exported and the members of his household or to be submitted as a gift,
h) Customs status of goods status indicating that it is a Czech or foreign,
i) the customs debt obligation on a person to pay the import duties (customs debt on importation) or export the duties (customs debt on exportation)
j) customs control all the operations and measures to ensure compliance with laws and other generally binding legal regulations requiring implementation of the customs authorities,
k) customs control specific acts performed by the customs authorities under customs supervision, such as identifying and verifying the characteristics of goods, verifying the existence and authenticity of documents and documents, inspection records and other records, inspecting means of transport, inspecting luggage and other goods carried by persons other , the implementation of official inquiries in order to ensure compliance with customs regulations,
l) customs-approved treatment

1) release of goods under a customs procedure

2) into a free zone or free warehouse (§ 219),

3) re-export of goods (§ 233 et seq)

4) destruction (§ 233, and n),

5) their abandonment to the Exchequer (§ 233, and n),

m) customs regime (“system”)

1) free circulation,

2) transit (§ 139 et seq)

3) the customs warehousing procedure (§ 145 et seq)

4) inward processing (§ 163 et seq)

5) processing under customs supervision (§ 179 et seq)

6) temporary uses (§ 187 et seq)

7) outward processing (§ 197 et seq)

8) exports (§ 214 et seq)

n) the declarant person making the customs declaration in his own name or the person on whose behalf the declaration is made,
o) declaration an act made in the form prescribed by the customs legislation which the declarant proposes a mode which is to be placed, or proposed exit, and conveys the information required by the customs authorities to use this scheme in accordance with the customs legislation
p) the placing of goods act whereby the customs authorities shall allow the designated person individually dispose of the goods under the terms of procedure under which the goods are,
q) produces the goods at the customs office at the office notification on delivery of goods to the customs office or place designated or approved by the customs authorities in the manner prescribed by the customs office
r) customs regulations laws and other generally binding legal regulations, the implementation of the customs authorities designated,
s) commercial policy measures non-tariff measures laid down by generally binding legal regulations for the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions, quotas, bans the import and export of an economic nature
t) the debtor person who is required to pay the assessed duty.

CHAPTER TWO

repealed by Act No. 18/2012 Coll.

repealed by Law No. 187/2004 Coll.

repealed by Law No. 170/2007 Coll.

repealed by Law No. 187/2004 Coll.

Date of January 1, 2007 expired

repealed by Act No. 18/2012 Coll.

15 to § 18

Date of January 1, 2007 remain valid

repealed by Law No. 187/2004 Coll.

Date of January 1, 2007 expired

repealed by Law No. 187/2004 Coll.

repealed by Law No. 104/2011 Coll.

repealed by Act No. 18/2012 Coll.

repealed by Law No. 104/2011 Coll.

CHAPTER THREE

PART ONE

repealed by Act No. 18/2012 Coll.

PART TWO

repealed by Act No. 18/2012 Coll.

PART THREE

repealed by Act No. 18/2012 Coll.

PART FOUR

repealed by Act No. 18/2012 Coll.

PART FIVE

repealed by Act No. 18/2012 Coll.

CHAPTER FOUR

repealed by Act No. 18/2012 Coll.

CHAPTER FIVE

CUSTOMS SUPERVISION

PART ONE

repealed by Law No. 187/2004 Coll.

PART TWO

PERFORMANCE MONITORING AND CUSTOMS CUSTOMS INSPECTIONS

repealed by Law No. 187/2004 Coll.

Exercise customs supervision

(1) A person who has, or is likely to have goods subject to customs supervision may be subject to customs control.

(2) When the customs supervision is determined by the type, quantity, and other facts about the goods needed to assess whether the import, export or transit of goods is made or carried out in accordance with customs regulations. The results obtained by this activity must be protected against disclosure and misuse.

(3) When the customs supervision must be surveyed constitutional and other legal provisions on the protection of personal freedom and confidentiality of correspondence.

(4) The customs supervision may be performed in cases of personal tour of reasonable suspicion that the person conceals himself in goods subject to customs duties, taxes and charges levied on imports or the export or import of which is prohibited or restricted. Personal inspection can be performed only if the customs call the suspect released hidden goods is inconclusive. Personal examination may be inspected at the request of the person performed only in the presence of bystanders. Method of carrying out personal searches and the presence of an impartial person regulated by the ministry decree.

(5) Internal inspection of mail, the content covers the confidentiality of correspondence can only be done if there is a reasonable suspicion that the consignments contain not only written communications, as well as goods subject to customs duties, taxes and charges levied on imports or the export or import of which is prohibited or restricted. The fact that it was internal control, authority is obliged to packaging and shipment to confirm officially prescribed manner.

(6) Any personal inspection and internal inspection of mail, the content covers the confidentiality of correspondence shall be recorded in the official record.

(7) The customs authority may exercise customs control also make copies of the documents required to request clarification and make documentation. In case of violation of customs regulations or reasonable suspicion that they have been violated customs regulations, the following documents for a period necessary to withhold. The office will issue the documents seized in writing. If the reasons retention of documents, the customs office shall immediately return the documents to the person who has been arrested. The office is responsible for ensuring the protection of detainees documents against their theft, loss, destruction, damage or misuse.

(8) The customs office at the customs supervision to ensure the identity of the goods or provide the goods subject to customs supervision sealed. Customs seal means of identification of goods or provision of goods in vehicles, containers, packaging, or in rooms with a seal, seal, mark or other surety, so that from them no goods can be removed or put into these products without causing distortion of the means of . Violate Customs seal can only be the office 18).

Exemption from customs control

(1) is not subject to customs inspection

a) goods imported and exported in transit, such as baggage representatives of other states and other persons using privileges and immunities under international law,
b) a diplomatic mail and consular bag and other post enjoying protection under international law,
c) a diplomatic post of the Ministry of Foreign Affairs and the embassies of the Czech Republic.

(2) Customs inspection also subject to official documents intended for the needs of the armed forces or the civilian component of the Parties to the North Atlantic Treaty, if the official stamp and it is presented a certificate stating that the shipment contains only official documents.

(3) further subject to customs inspection consignments with official and other documents containing classified information under a special Act 19), fulfill all the conditions and requirements for the handling and transport.

Interaction of persons whose customs office performs customs supervision

(1) a person who is reasonably suspected to be carrying goods subject to customs supervision, is required to enable the office of the implementation of customs control in vehicles, luggage, operating warehouses and other places where the goods are located and provide him all documents relating to the goods.

(2) Persons for which the tariff supervision are required to allow operations necessary to implement this supervision and are required to provide to the customs office when necessary cooperation in its implementation, at the request of the office and within set time limits are required to provide the office with all the determined documents and information, regardless of the means by which they are conducted, information and any assistance needed to carry out surveillance. Customs office without the consent of that person must document and communicate data and information disclosed to other persons, except in cases where it may do so under special legislation or by international treaty.

(3) A, which is carried out at the customs supervision, is also subject to the call of the office either submit a document certifying that the goods have been properly imported, or proof of purchase, delivery note from the manufacturer or any evidence from which it is clear that goods come from persons authorized to conduct business. Does not make that person the relevant documents, the customs authority at the expense and risk of controlled goods moved to a place which is under the direct supervision of, and set a deadline for the submission of additional documents.

(4) Provision of documents, data and information can deny the one who broke the law imposed or recognized duty of confidentiality, unless there is no such obligation or by the competent authority in whose interest this obligation.

(5) If required by operating conditions or the need for effective implementation of customs supervision and customs control are those for which the tariff customs supervision or control is required at his own cost and risk come with the road means of transport carrying goods to the nearest suitable place prescribed by the office, where you can control customs control or customs effectively perform.

Interaction of third parties

(1) A person who directly or indirectly involved in the importation, exportation or transit of goods shall provide the customs office upon request and within the time specified by him all the documents and information, regardless of the means by which they are conducted, information and assistance which are necessary for the implementation of the customs supervision. Provision of documents, data and information can deny those who violated the law would imposed or recognized duty of confidentiality, unless there is no such obligation or by the competent authority in whose interest this obligation.

(2) The office shall ensure protection of documents against loss, destruction, damage or misuse and shall transmit these documents and communicate data and information to others without the consent of the person who provided them, except in cases where it may do so under special legislation or by international treaty.

Unless a special regulation or international agreement otherwise, the one who has the documents and data on imports, exports or goods in transit must keep the following documents and data for at least 10 years, regardless of the medium used, in which are kept. Beginning of the period determined directly applicable regulation of the European Union 20).

The performance of customs supervision shall not apply control law .

CHAPTER SIX

repealed by Act No. 187/2004 Coll.

PART ONE

repealed by Law No. 187/2004 Coll.

PART TWO

repealed by Law No. 187/2004 Coll.

CHAPTER SEVEN

repealed by Law No. 187/2004 Coll.

PART ONE

repealed by Law No. 187/2004 Coll.

CHAPTER EIGHT

IMPORTS AND EXPORTS OF GOODS

PART ONE

repealed by Law No. 187/2004 Coll.

PART TWO

repealed by Law No. 187/2004 Coll.

PART THREE

RESPONSIBILITY FOR DAMAGE

repealed by Law No. 187/2004 Coll.

repealed by Law No. 104/2011 Coll.

repealed by Law No. 187/2004 Coll.

PART FOUR

repealed by Law No. 187/2004 Coll.

PART FIVE

repealed by Law No. 187/2004 Coll.

PART SIX

Storage

repealed by Law No. 187/2004 Coll.

(1) For temporary storage of goods in warehouses of the customs post, the person who presented at the office, storage of

a) 5% of the value of stored goods, but at least CZK 100 but not exceeding storage time 5 days including the day of storage,
b) 10% of the stored goods, but at least CZK 200 but not exceeding storage time 30 days including the day of storage; exceeds the shelf-life of 30 days, a storage fee is 20% of the value of the stored goods
c) 100 CZK for each inventory item in the case of documents, papers, documents and other documents, but does not exceed 30 days storage period including the day of storage; exceeds the shelf-life of 30 days, a storage fee is CZK 200 for each inventory item.

(2) storage charges levied and collected by the customs office.

(3) The storage fee is payable within 30 days of the date of the decision, which was assessed.

PART SEVEN

repealed by Law No. 187/2004 Coll.

PART EIGHTH

repealed by Law No. 187/2004 Coll.

CHAPTER NINE

Customs-approved treatment

PART ONE

repealed by Law No. 187/2004 Coll.

PART TWO

ASSIGNMENT PROCEDURE customs-approved

repealed by Law No. 187/2004 Coll.

(1) The allocation customs-approved treatment is carried out at the office or in the customs area. Direct representative in the proceedings of the assignment of a customs-approved treatment may be the only person who carries out such activities as the subject of its business in the Czech Republic.

(2) At the initiative of the customs office or at the request of the person proceedings may be assigned a customs-approved treatment performed outside the customs area. The costs associated with this proceeding borne by the person to carry out customs control area requested.

(3) The Ministry shall decree the conditions under which the procedure for assignment of a customs-approved treatment 1e) performed outside of the premises and the costs for carrying out this procedure.

(4) In areas set by the Ministry in agreement with the central government proceedings may be assigned a customs-approved treatment also take place for the train or cruise ship.

(5) The office shall apply the procedure for the allocation of customs-approved treatment priority, even outside working hours, for easily perishable goods, live animals, goods intended to eliminate the accidents, natural disasters and similar events, or if the risk of default. The office performs the procedure for assignment of a customs-approved treatment preferably also on goods imported, exported and transit goods which are imported, exported or backed up by regular units and formations of the armed forces of the Parties to the North Atlantic Treaty.

(6) Protocol drawn up on hearing the customs office during the procedure for assignment of a customs-approved treatment only in those cases where an oral hearing ordered.

repealed by Law No. 1/2002 Coll.

The decision on release of goods under a customs procedure or the procedure has ended

(1) Basic necessities written decision on release of goods under a customs procedure or the termination mode (hereinafter “the decision to release”) are

a) designation of the office that issued the decision
b) the registration number of the decision
c) the date of acceptance of the declaration,
d) the date when the judgment was signed,
e) identification of the declarant,
f) a description and name of goods,
g) tariff subheading, unless a special law provides otherwise,

h ) the personal signature of an official with the name and function of a stamp of , these requirements can be replaced with a recognized electronic signature, if the decision issued by the official responsible electronically , or e- renowned brand , if the decision is issued electronically by means of an automatic data processing.

(2) A written decision on the release, which are charged with the duty or tax, in addition to the requirements mentioned in paragraph 1,

a) the customs value of the goods
b) the rate of duty of goods under the Customs Tariff,
c) the amount of duty or tax levied,

d ) the account number of banks, including foreign banks , which have to be assessed amount paid , and its name ,

e) variable symbol under which the payment will be credited to the account of the customs office.

(3) Staff stamp means the official stamp of the person assigned to carry out its tasks, which do not bear the national emblem. Official stamp contains in particular the date marking the customs office, serial number, and other distinguishing characteristics needed to identify the person in the management decision.

(4) A decision which the goods are entered into the proposed customs regime, no justification and instruction on appeal.

(5) If a customs declaration is made orally or by any other act whereby the holder of the goods expresses his wish to place goods under the customs regime, an order of dismissal made in writing. This decision only to the declarant shall orally or by any other act.

(6) If the decision to release the statement confirmed by a customs declaration made in writing, become the content of this statement and the facts by which the goods are released, part of the decision.

(7) The decision on the release of the licensed orally or by any other act is not applicable remedies.

(8) The decision of the declarant may file an appeal within 30 days from the day following its delivery to the provisions of paragraph 8 are not affected.

(9) does not exclude the nature of things, be used for the decisions taken by the electronic exchange of structured data reporting provisions of paragraphs 1 and 2.

PART THREE

DECLARATION

Section One

Additional particulars of the declaration

(1) The Ministry has defined the additional requirements of declaration 23) for customs and tax purposes and for the application of commercial policy measures of the Czech Republic.

(2) The Ministry shall decree a list of identifiers for the need for further classification of goods in the Czech Republic; these identifiers shall be declared state codes for the Integrated Tariff of the European Union.

repealed by Law No. 187/2004 Coll.

Section Two

repealed by Law No. 187/2004 Coll.

PART FOUR

repealed by Law No. 187/2004 Coll.

118a

repealed by Law No. 187/2004 Coll.

PART FIVE

repealed by Law No. 187/2004 Coll.

repealed by Law No. 1/2002 Coll.

PART SIX

repealed by Law No. 187/2004 Coll.

PART SEVEN

Revision of the declaration after release

(1) Unless otherwise provided by this Act, applies to the implementation of the control of the correctness of the declaration after release 24) (hereinafter referred to as “post-release control”), which is performed by persons defined in Article 78 of the Community Customs Code 24) and and the rights and obligations of such persons and for the powers of the customs authority’s control, similar to the provisions of the Tax Code of the tax inspection.

(2) does not allow the person inspected at the office to initiate and carry out post-clearance, it can be a disciplinary penalty. Provisions of the tax code on the call to tax a tax inspection check carried out after release apply.

(3) If the office of the post-release controls the import or export of goods, which is reasonably considered that escaped customs surveillance, is controlled by a person who subsequent verification is carried out upon request of the customs office to submit proof from which it is clear that the goods the customs status of Community goods. Unless the person inspected the relevant document, the customs authority may, at its expense and risk move controlled goods to a place that is under the direct supervision of, and controlled by a person to set a deadline for the submission of additional evidence.

CHAPTER TEN

CUSTOMS PROCEDURES

PART ONE

Goods placed under FREE CIRCULATION OF REASON

HIS SPECIAL PURPOSE

(1) If the goods are released for free circulation on the basis of authorization, favorable tariff treatment by reason of their nature or end-uses can transport these goods between two authorization holders established in the Czech Republic implemented only based on the fulfillment of the obligation to notify the customs office and ‘s made by the licensee – the transferor or assignor. To fulfill this reporting obligation applies pattern control copy T5 and the provisions of directly applicable EU 25) on the terms and how to use the analogy.

(2) The procedure for the renewal or modification to permit the release of goods for free circulation with a favorable tariff treatment by reason of their nature or end-use shall apply § 135 paragraph 1 and 2.

128a

repealed by Law No. 187/2004 Coll.

128b

repealed by Law No. 187/2004 Coll.

128C

repealed by Law No. 187/2004 Coll.

132a

repealed by Law No. 187/2004 Coll.

132b

repealed by Law No. 187/2004 Coll.

132cm

repealed by Law No. 187/2004 Coll.

132D

repealed by Law No. 187/2004 Coll.

132e

repealed by Law No. 187/2004 Coll.

132f

repealed by Law No. 187/2004 Coll.

132 g

repealed by Law No. 187/2004 Coll.

132h

repealed by Law No. 187/2004 Coll.

132i

repealed by Law No. 187/2004 Coll.

132j

repealed by Law No. 187/2004 Coll.

132k

repealed by Law No. 187/2004 Coll.

132 l

repealed by Law No. 187/2004 Coll.

132 m

repealed by Law No. 187/2004 Coll.

PART TWO

MODES OF SUSPENSION OF CUSTOMS AND PROCEDURES WITH ECONOMIC IMPACT

Section One

Provisions common to several procedures

repealed by Law No. 187/2004 Coll.

(1) A person who has been granted a release procedure with economic impact 8e), to operate a customs warehouse 8f) or a special use permit 26), may apply to the customs authority which issued the permit, the renewal of permits or changes in the issued permit. The application shall be submitted in writing and must include

a) permits precise identification to which the request relates,
b) the proposed changes required permit or a new period of its validity,
c) the facts justifying the proposed change.

(2) The customs office shall comply with paragraph 1 only if it is justified by the proper execution of an authorized scheme. Complies with the customs office shall give its decision,

a) whereby extending the period of validity of the permit, if it was this time limited or
b) stating how the original permit varies. The legal force of the decision which the original authorization was granted, its not an obstacle to change.

135a

repealed by Law No. 104/2011 Coll.

135b

repealed by Law No. 104/2011 Coll.

repealed by Law No. 187/2004 Coll.

138a

repealed by Law No. 187/2004 Coll.

Section Two

repealed by Law No. 187/2004 Coll.

139a

repealed by Law No. 187/2004 Coll.

139b

repealed by Law No. 187/2004 Coll.

139cm

repealed by Law No. 187/2004 Coll.

139d

repealed by Law No. 187/2004 Coll.

139e

repealed by Law No. 187/2004 Coll.

139f

repealed by Law No. 187/2004 Coll.

139 g

repealed by Law No. 187/2004 Coll.

139h

repealed by Law No. 187/2004 Coll.

141a

repealed by Law No. 187/2004 Coll.

141b

repealed by Law No. 187/2004 Coll.

141c

repealed by Law No. 187/2004 Coll.

141d

repealed by Law No. 187/2004 Coll.

141e

repealed by Law No. 187/2004 Coll.

141f

repealed by Law No. 187/2004 Coll.

142a

repealed by Law No. 187/2004 Coll.

142b

repealed by Law No. 187/2004 Coll.

142c

repealed by Law No. 187/2004 Coll.

144a

repealed by Law No. 187/2004 Coll.

144b

repealed by Law No. 187/2004 Coll.

144cm

repealed by Law No. 187/2004 Coll.

144d

repealed by Law No. 187/2004 Coll.

144e

repealed by Law No. 187/2004 Coll.

144F

repealed by Law No. 187/2004 Coll.

144 g

repealed by Law No. 187/2004 Coll.

144h

repealed by Law No. 187/2004 Coll.

144i

repealed by Law No. 187/2004 Coll.

144j

repealed by Law No. 187/2004 Coll.

144k

repealed by Law No. 187/2004 Coll.

144 l

repealed by Law No. 187/2004 Coll.

144 m

repealed by Law No. 187/2004 Coll.

144N

repealed by Law No. 187/2004 Coll.

144o

repealed by Law No. 187/2004 Coll.

144P

repealed by Law No. 187/2004 Coll.

144r

repealed by Law No. 187/2004 Coll.

144S

repealed by Law No. 187/2004 Coll.

144 tons

repealed by Law No. 187/2004 Coll.

144u

repealed by Law No. 187/2004 Coll.

144v

repealed by Law No. 187/2004 Coll.

144 watts

repealed by Law No. 187/2004 Coll.

144x

repealed by Law No. 187/2004 Coll.

144y

repealed by Law No. 187/2004 Coll.

144z

repealed by Law No. 187/2004 Coll.

144A

repealed by Law No. 187/2004 Coll.

144bb

repealed by Law No. 187/2004 Coll.

144cc

repealed by Law No. 187/2004 Coll.

144dd

repealed by Law No. 187/2004 Coll.

144ee

repealed by Law No. 187/2004 Coll.

144ff

repealed by Law No. 187/2004 Coll.

144gg

repealed by Law No. 187/2004 Coll.

144hh

repealed by Law No. 187/2004 Coll.

144ii

repealed by Law No. 187/2004 Coll.

144jj

repealed by Law No. 187/2004 Coll.

144kk

repealed by Law No. 187/2004 Coll.

144LL

repealed by Law No. 187/2004 Coll.

144 mm

repealed by Law No. 187/2004 Coll.

144nn

repealed by Law No. 187/2004 Coll.

144oo

repealed by Law No. 187/2004 Coll.

144pp

repealed by Law No. 187/2004 Coll.

144rr

repealed by Law No. 187/2004 Coll.

Section Three

repealed by Law No. 187/2004 Coll.

146a

repealed by Law No. 187/2004 Coll.

148a

repealed by Law No. 187/2004 Coll.

149a

repealed by Law No. 187/2004 Coll.

152a

repealed by Law No. 187/2004 Coll.

154a

repealed by Law No. 187/2004 Coll.

162a

repealed by Law No. 187/2004 Coll.

162b

repealed by Law No. 187/2004 Coll.

162cm

repealed by Law No. 187/2004 Coll.

162d

repealed by Law No. 187/2004 Coll.

162e

repealed by Law No. 187/2004 Coll.

162f

repealed by Law No. 187/2004 Coll.

162 g

repealed by Law No. 187/2004 Coll.

162h

repealed by Law No. 187/2004 Coll.

162i

repealed by Law No. 187/2004 Coll.

162j

repealed by Law No. 187/2004 Coll.

162k

repealed by Law No. 187/2004 Coll.

162 l

repealed by Law No. 187/2004 Coll.

Section Four

repealed by Law No. 187/2004 Coll.

169a

repealed by Law No. 187/2004 Coll.

172a

repealed by Law No. 187/2004 Coll.

178a

repealed by Law No. 187/2004 Coll.

Section Five

repealed by Law No. 187/2004 Coll.

184a

repealed by Law No. 187/2004 Coll.

186a

repealed by Law No. 187/2004 Coll.

186b

repealed by Law No. 187/2004 Coll.

186c

repealed by Law No. 187/2004 Coll.

186d

repealed by Law No. 187/2004 Coll.

186e

repealed by Law No. 187/2004 Coll.

186f

repealed by Law No. 187/2004 Coll.

186 g

repealed by Law No. 187/2004 Coll.

186h

repealed by Law No. 187/2004 Coll.

Section sixth

repealed by Law No. 187/2004 Coll.

192a

repealed by Law No. 187/2004 Coll.

196a

repealed by Law No. 187/2004 Coll.

196b

repealed by Law No. 187/2004 Coll.

196C

repealed by Law No. 187/2004 Coll.

196d

repealed by Law No. 187/2004 Coll.

196e

repealed by Law No. 187/2004 Coll.

Section Seven

repealed by Law No. 187/2004 Coll.

200a

repealed by Law No. 187/2004 Coll.

201a

repealed by Law No. 187/2004 Coll.

212a

repealed by Law No. 187/2004 Coll.

212B

repealed by Law No. 187/2004 Coll.

212c

repealed by Law No. 187/2004 Coll.

212d

repealed by Law No. 187/2004 Coll.

212e

repealed by Law No. 187/2004 Coll.

212f

repealed by Law No. 187/2004 Coll.

212 g

repealed by Law No. 187/2004 Coll.

212h

repealed by Law No. 187/2004 Coll.

212i

repealed by Law No. 187/2004 Coll.

212j

repealed by Law No. 187/2004 Coll.

212k

repealed by Law No. 187/2004 Coll.

212 l

repealed by Law No. 187/2004 Coll.

PART THREE

repealed by Law No. 187/2004 Coll.

214A

repealed by Law No. 187/2004 Coll.

215a

repealed by Law No. 187/2004 Coll.

215B

repealed by Law No. 187/2004 Coll.

216a

repealed by Law No. 187/2004 Coll.

216b

repealed by Law No. 187/2004 Coll.

216c

repealed by Law No. 187/2004 Coll.

216d

repealed by Law No. 187/2004 Coll.

216e

repealed by Law No. 187/2004 Coll.

CHAPTER ELEVEN

repealed by Act No. 187/2004 Coll.

PART ONE

repealed by Law No. 187/2004 Coll.

219a

repealed by Law No. 187/2004 Coll.

PART TWO

repealed by Law No. 187/2004 Coll.

PART THREE

repealed by Law No. 187/2004 Coll.

PART FOUR

repealed by Law No. 187/2004 Coll.

CHAPTER TWELVE

SPECIAL PROCEDURES

PART ONE

GRANTING Exchequer

(1) The customs office at the written request of the owner of the goods may authorize the abandonment to the Exchequer. The customs authority shall authorize the abandonment to the State only if

a) are maintained specific legislation on environmental protection,
b) State any goods does not result in abandonment costs, excluding costs associated with the sale of goods, and
c) in the case of goods which can be in terms of specific legislation freely traded and manipulated.

(2) The goods become the property of the state the legal force of the decision establishing an abandonment to the Exchequer allowed.

PART TWO

repealed by Law No. 187/2004 Coll.

PART THREE

BENEFICIARIES OF PROTECTION PRODUCTS INTERNATIONAL LAW AND IMPORTED PRODUCTS INCORPORATED ENTITIES

OR PERMANENT RESIDENCE OUTSIDE THE CZECH REPUBLIC, enjoying privileges and immunities under international law

repealed by Law No. 104/2011 Coll.

Goods benefiting from protection under international law and goods

brought by persons having their permanent residence outside

Czech Republic, who shall enjoy the privileges and immunities

under international treaties

237a

(1) Since the duty is exempt diplomatic post, the consular bag and other post enjoying protection under international law.

(2) The relief is exempt diplomatic mail and consular bag Ministry of Foreign Affairs and the embassies of the Czech Republic.

237B

(1) Goods imported for persons enjoying privileges and immunities 8h) under the international treaty shall be exempt from import duties under the conditions specified in § 237c to 237f.

(2) The person entitled to privileges and immunities shall mean

a) a diplomatic mission or consular office accredited to the Czech Republic as the authorities of foreign states,
b) a special mission
c) an international organization that enjoys the privileges and immunities under international treaties,
d) a national of a foreign state that is a member of a diplomatic mission, a special mission or consulate accredited to the Czech Republic, which does not have permanent residence in the Czech Republic and is registered with the Ministry of Foreign Affairs as the chief of the diplomatic mission, a member of the diplomatic staff or administrative or technical staff of a diplomatic mission or as head of the consular post, consular officer or a consular employee,
e) an official international organization that does not have permanent residence in the Czech Republic, not a citizen of the Czech Republic, where it is permanently assigned to the exercise of their official functions in the Czech Republic
f) the family of a person referred to in subparagraph d) or e), if not a citizen of the Czech Republic, the Czech Republic does not have a permanent residence permit and is registered with the Ministry of Foreign Affairs.

237c

( 1) Since the relief goods to the persons referred to in § 237b paragraph 2, point . a) to c ), provided that it will be used exclusively for official use these people. Goods for official use shall also include goods intended for the construction , alteration, maintenance and equipment of immovable property in which such person resides .

(2) Relief Goods of persons referred to in paragraph 2 § 237B point. d) to f) under the condition that it will be used solely for personal use and consumption of these persons. Relief shall be granted to goods imported directly from abroad and goods released for free circulation from a free zone or free warehouse or warehousing in a customs warehouse or from inward processing suspension system.

237d

Goods imported for persons enjoying such privileges and immunities shall be exempt from import duties only to the principle of reciprocity. The customs authority shall grant such relief only to the extent that the exemption from import duties on the same grounds granted to persons who are domiciled or resident in the Czech Republic in connection with their work in the relevant foreign country.

237e

(1) The relief goods are exempted under the condition that it is intended for persons enjoying such privileges and immunities as they will be designed for free circulation in the customs declaration form, a model of the ministry’s decree. Declaration, the mission, consular post, special missions or international organizations referred to in paragraph 2 § 237B point. a) to c) imprint his stamp and signature of the manager or his representative.

(2) The relief goods are exempted, provided that within 12 months, and in the case of motor vehicles, vessels and aircraft within a period of 24 months from the date of acceptance of the declaration for release for free circulation will not be lent or borrowed, stopped, hired out or transferred for a consideration or free of charge.

237f

(1) Since the duty is also exempted goods they import

a) members of foreign delegations and members of their families, arriving at a diplomatic conference held in the Czech Republic,
b) members of special missions and members of their families coming to the Czech Republic on a diplomatic mission, on condition that the goods will be used for personal use and consumption of these persons.

(2) The relief goods are exempted under the condition that an oral declaration is supported by evidence showing that a person enjoying privileges and immunities in accordance with paragraph 1

Goods imported by the armed forces, civilian components

accompanying the armed forces and persons addicted

members of the armed forces or civilian component

237 g

For the purposes of this Act:

a) members of the armed force land, sea or air forces of foreign states sent in the Czech Republic as the receiving State on the basis of an international treaty, 9)
b) the civilian component of civilians accompanying the armed forces who are employed by the armed forces and who are not citizens or stateless citizens of a state not party to international treaties, 9) are not even citizens of the Czech Republic,
c) a dependent spouse of a member of the armed forces or civilian component or a dependent child of a member of his support.

237h

(1) The relief shall be granted

a) equipment and adequate food, supplies and other goods imported by the armed forces for the exclusive use

1) the armed forces,

2) civilian component,

3) dependents

b) fuel, oil and lubricants for service vehicles, aircraft and ships of the armed forces or the civilian component.

(2) Relief shall be granted to goods imported directly from abroad and put into free circulation of such goods released for free circulation after the previous location in a free zone or free warehouse or warehousing in a customs warehouse or from inward processing in the conditional the system.

CHAPTER THIRTEEN

CUSTOMS DEBT

PART ONE

repealed by Law No. 187/2004 Coll.

241a

repealed by Law No. 187/2004 Coll.

245a

repealed by Law No. 187/2004 Coll.

245b

repealed by Law No. 187/2004 Coll.

249a

repealed by Law No. 187/2004 Coll.

PART TWO

SECURING THE DEBT EXCEPT TRANSIT OPERATIONS

Payment of duties, taxes and charges levied on imports and managed by the customs authorities under the conditions stipulated by special legislation ensures the provision of security.

repealed by Law No. 187/2004 Coll.

(1) The guarantee may be

a) transfer, or insertion of an amount to the account of the office to cover any customs or tax debt arose or could arise from a single operation carried out by one borrower (hereinafter referred to as “customs certainty”)
b) liability to cover any customs or tax debt arose or could arise from one or several operations carried on by the debtor (the “Global Security”),
c) liability to cover any customs or tax debt arose or could arise from a single operation carried out by one borrower (hereinafter referred to as “individual security”), with the use of a letter of guarantee or warranty document
d) a lien under the tax law.

(2) If the tariff certainty converts a person who is required to provide security, the relevant amount to the account of the office, according to the payment terms notified by the office at the request of the person who is required to provide security. A similar procedure when composing customs security to the permission of the office provides a different person than the one who is obliged to provide it 27).

(3) relaxed customs office of guarantee shall immediately return to the depositor or the depositor according to the guidelines used to provide a customs or tax debt.

(4) If a customs or tax debt has been paid, the duty to guarantee the payment of duties and its accessories, taxes and charges levied on imports and their accessories, freight, storage, penalties imposed under this Act and costs. Any overpayment of customs security returns to the person who provided the customs security within 30 days of its findings above. The date of payment of duty, taxes and fees under the first sentence is due date.

repealed by Law No. 187/2004 Coll.

(1) Provision of customs and tax debt comprehensive security office may allow the request of the debtor or a person who could become a debtor (the “User”).

(2) An application for authorization shall be made in writing and must include all information that will enable the customs authorities to assess whether the conditions under which it may be granted, are met.

(3) The applicant is responsible for the accuracy of the information provided and authenticity of the documents, which the administration documented.

(4) The user of the authorization shall inform the customs authority which granted the authorization of any circumstances which have come to light after the grant of the authorization and may affect the validity or content authorization.

(5) The customs office which issued, revoked or its validity is changed, if the person to whom the license was issued, meets the conditions of the permit or approved by the customs regulations.

Comprehensive guarantee may be used to ensure that customs and tax debt, tax or customs debts which have been or may be incurred in respect of guaranteed operations, up to the guaranteed amount. User is responsible for the comprehensive guarantee, the customs and tax debt or sum of customs and tax debts that have arisen or may arise from the operations secured does not exceed the guaranteed amount. If the excess of the guaranteed amount, the user is obliged comprehensive guarantee shall immediately inform the customs office, which allowed a comprehensive guarantee.

(1) The guarantor may only be a person other than the debtor, which it authorized by the competent customs office at the request of

a) by a comprehensive guarantee under § 258, is to be given a comprehensive guarantee
b) the future guarantor is to be provided with the use of an individual guarantee voucher, or
c) the debtor or the person who would be the debtor could become if it is to be provided to an individual guarantee by using a letter of guarantee.

(2) The authorization referred to in paragraph 1 may be granted only to the person

a) that proper and timely fulfilling the obligations arising from customs legislation,
b) whose financial situation is such that it can meet any customs and tax debt, which guarantee
c) have not committed serious or repeated infringements of customs rules.

(3) The competent customs office shall withdraw the authorization if it finds that the guarantor no longer meets the conditions referred to in paragraph 2

(4) the Guarantor may at any time and without giving any reasons to cancel a guarantor relationship. Cancellation shall become effective on the sixteenth day of the date of written notification of this fact, the guarantor customs office which issued, while this date the authorization expires.

(5) The competent customs authority shall withdraw an authorization if the user has a comprehensive guarantee for the withdrawal requests. The competent customs office shall withdraw the authorization, also when the user comprehensive guarantee does not duly and timely obligations arising from legislation, the implementation of the customs authorities responsible.

(6) granted authorization to lapse

a) the expiry of the period for which it was issued,
b) The decision of the competent customs office for the withdrawal.

(7) From the date of expiry of the authorization can not be for the purpose of securing customs and tax debt accept warranty deed, warranty certificate or a certificate of comprehensive guarantee, which were issued at the time of authorization.

(8) For a person different from the debtor for the purposes of paragraph 1 shall not be considered a person who is

a) a statutory body or its member or member of the supervisory body of the debtor,
b) the employer or employee of the debtor,
c) a member of the family of the debtor,
d) a member of a group of related persons, registered as a payer of value added tax,
e) economically connected person if such links can affect the fulfillment of the customs and tax debt.

260a

(1) Permission guarantor and use a comprehensive guarantee decides Customs office for South County. The decision to permit the guarantor and use a comprehensive guarantee may be customs office for South County on a reasoned request changed regardless of the legal force of the decision or its renewal, if it was limited force decisions.

(2) Permission for the guarantor of an individual guarantee by evidence of the customs office for the city of Prague. The decision to permit the guarantor may be customs office for Prague on a reasoned request changed regardless of the legal force of the decision or its renewal, if it was limited force of the decision.

(3) An application for a permit to provide a guarantor of individual security with the use of guarantee is lodged at the customs office at which the security is used.

(4) The competent customs authority is entitled to require that applications under paragraphs 1 to 3 were presented documents proving the guarantor’s ability to meet the customs and tax debt to the amount of the proposed guaranteed amount. The competent customs office may these documents require the guarantor in relation to the duration of a guarantor. The applications referred to in paragraphs 1 to 3 shall be submitted

a) a certificate not older than 60 days that the guarantor comprehensive guarantee in case the user does not even in the Czech Republic due to tax arrears and arrears on social security and contribution to the state employment policy, including penalties, back pay payable for the purposes of this Act, shall include arrears on social security and contribution to the state employment policy, including penalties, for which payment has been authorized under a special law to pay it off in installments,
b) documents proving the ability of the guarantor to meet customs and tax debt to the amount of the proposed guaranteed amount, and that the accounting records, which consist of the financial statements or income tax returns for the last 2 financial years.

(5) asks if the competent customs office of the applicant to submit documents pursuant to paragraph 4, the following documents for a period of not less than 30 days after delivery of notice to the applicant. If the requested documents are submitted within the prescribed period, the application is invalid and looks at her, as if it was not filed.

260b

The competent customs office shall on an application pursuant to § 260a paragraph 1 or 2 to decide within 60 days from the start of the proceedings, in particularly complex cases decided within 90 days unless it can be due to the nature of the case or decide within that period, it may reasonably extend The General Directorate of Customs. Unable to decide the appropriate customs office within 60 days, or within 90 days, it shall inform the applicant of the reasons for delay in processing the application and the deadline for a decision recognizing.

260C

The decision granting the application pursuant to § 260a paragraph 1 to 3 suits may not be justified and may not include instruction on appeal.

260D

If the application pursuant to § 260a paragraph 1 or 2 is rejected, a new application may be submitted no sooner than 12 months from the date of notification of the negative decision.

260e

(1) The competent customs authority which issued pursuant to § 260a paragraph 1 granted, issue user certificates to ensure customs and tax debt comprehensive security, which the user proves office authorization.

(2) The certificate shall be presented to customs at the customs declarations for goods or in connection with the start of another operation, which is based on the tariff and tax debt secured. The customs office to which the certificate was presented, after verifying the validity and accuracy returned to the user.

(3) The provisions of paragraph 1 shall not apply if the information can be included in the marketing authorization of a customs debt provide comprehensive security to determine from the information system of customs administration.

260f

( 1) When a certificate or at any time during the validity of a user is a person who is authorized to act on his behalf. Presentation of a certificate showing authorized persons that are authorized for the user to act in the scope of such acts and ensure customs and tax debt security. Ministry decree stipulates in which operations may be customs and tax debt secured by security.

(2) The period of validity of the certificate shall not be longer than two years. The validity of the certificate may be extended once by a maximum of another two years.

(3) If the authorization to provide customs and tax debt has lapsed comprehensive security, you must immediately return to the customs authority which issued the authorization of all certificates whose validity period has not yet expired.

260 g

repealed by Law No. 187/2004 Coll.

Individual guarantee by using voucher

260h

(1) The voucher or a few vouchers in which state the amount in Czech crowns provided by the guarantor, the borrower is obliged to submit to the office so that the sum of those amounts not less than the required amount of collateral customs and tax debt. The office submitted a voucher for verifying its validity and accuracy retain.

(2) The document states guarantor warranty period of its validity, and this marked the last day of that period. Period may not be longer than one year from the date of issue.

(3) For the conversion of foreign currency to Czech crowns, the exchange rate announced by the Czech National Bank and the first working day of October of the year preceding the year in which the declaration was accepted, with which it is submitted voucher.

260i

repealed by Law No. 187/2004 Coll.

260j

(1) A permit under § 260, paragraph 1, point. b) authorizes the guarantor of your choice to issue vouchers to persons from whom the security of customs and tax debt required.

(2) The guarantor for each voucher issued is liable up to the amount specified therein.

(3) The guarantor shall provide the office with the conditions specified in the authorization information about the individual guarantee vouchers that he has issued.

(4) The guarantor is responsible for ensuring that the sum of the amounts referred to in the individual vouchers that he has issued does not exceed the maximum amount of security specified in the permit issued pursuant to § 260a paragraph 2

260k

Individual guarantee with the use of guarantee

(1) Warranty Deed for individual guarantee shall be submitted to the office which ensure customs and tax debt required.

(2) The customs office submitted a warranty deed after verifying the validity and accuracy of its leaves.

260 l

Implementation of the customs debt guarantor

(1) The customs office saved by the guarantor to pay duty and tax, guaranteed by and are not joint and several debtors paid, even if it were to remind us to pay them to no avail.

(2) The obligation to pay duty and tax levy customs office immediately guarantor,

a) if the international treaty,
b) if it were sending a reminder for the payment of duties and taxes, joint and several debtors due to their financial and property situation is inconclusive, or
c) when it detects that there is an insolvency procedure which solves the insolvency or impending bankruptcy of one of the joint and several debtors, and in which no right to satisfaction of collateral.

260 m

Letter of guarantee, warranty documents and certificates

Ministry decree provides a model letter of guarantee for the provision of a comprehensive security certification model, its requirements and instructions for its completion, the pattern of guarantee for the individual guarantee by using the voucher, the voucher model and its elements and a model letter of guarantee for the individual guarantee by using warranty deed.

repealed by Law No. 187/2004 Coll.

263a

Unless stipulated otherwise by an international treaty shall apply to the authorization decision to be a guarantor under an international treaty, the withdrawal and termination of the existing authorization of § 260, paragraph 2-6 analogy.

PART THREE

Payment of duties and taxes and payment facilities

Additional assessment of duties and taxes

(1) The duty or tax may assess the tax based on the taxpayer’s request for additional duties or additional assessment of tax or ex officio.

(2) Doměřovací management is carried out by the customs office

a) who has decided to release the goods under a customs procedure or its termination,
b) carrying out the post-release control, if doměřovány duty or tax as a result of this inspection, or
c) in whose territorial jurisdiction the place of residence or registered office of the taxpayer to whom the duty or tax originally assessed when doměřovací proceedings initiated on the basis of the report of the European Anti-Fraud Office 28).

(3) In doměřovacím proceedings pursuant to paragraph 2. b) the customs office by the deadline set by the directly applicable European Union 29) accounts for the amount of duty and issue additional payment assessment. At the beginning of that period is the day following the end of the subsequent verification.

Where a customs debt, the amount of which can be communicated to the debtor after the deadline set by the directly applicable EU regulation 30), as a result of an act which, at the time when it was committed, could give rise to criminal proceedings, the debt can be assessed debtor within 10 years from the date on which the customs debt.

repealed by Law No. 187/2004 Coll.

Method of Payment

(1) At the request of the person who has the obligation to pay duty or tax and customs security has passed, you can pay the duty or tax the transfer of customs security compound, per day payment in this case be the date on which the customs authority receives a request with an indication of duty or taxes to be transferred from the deposited securities customs paid.

(2) A debtor who has effected duty or tax, shall state to which tax or duty payment is determined, and the variable symbol from the decision to release the goods, the customs office of payment so designated tax or duty shall.

(3) The order of payment of duties and taxes is as follows, unless otherwise indicated:

a) the duty
b) excise duty
c) value added tax,
d) accessories unless assessed independent assessment.

(4) If it is allowed to defer the payment of duties and taxes, payment of the order is as follows:

a) arrears of duty by the due date,
b) arrears of tax by the due date,
c) accessories according to the maturity date.

(5) The order of payment of duties and taxes in the case of execution is as follows:

a) the duty
b) execution costs,
c) excise tax,
d) value added tax,
e) accessory, if not assessed a separate assessment.

(6) the duty to be refunded at the discretion of the office as an overpayment can only be used to offset other duty.

(7) If he can not be a duty and its accessories, taxes and charges levied on imports and their accessories, costs, storage, transport or fine imposed by the office paid in the Czech currency, the customs office to take their payment and foreign currency. Exchange fees are included in the total payment amount. The conversion of foreign currency into Czech koruna used an exchange rate of the Czech National Bank valid when payment is made.

repealed by Law No. 187/2004 Coll.

repealed by Law No. 281/2009 Coll .

repealed by Law No. 104/2011 Coll.

277 and 278

canceled

repealed by Law No. 187/2004 Coll.

280 and 281

canceled

PART FOUR

LIMITATION right to recover arrears DUTIES AND TAXES

repealed by Law No. 281/2009 Coll .

repealed by Law No. 187/2004 Coll.

PART FIVE

RETURN OF DUTY

If there is an obligation to pay interest under the directly applicable regulation of the European Union 31), the procedure for the grant of that interest under the provisions of the Tax Code of conduct unauthorized compound tax.

repealed by Law No. 187/2004 Coll.

289A

repealed by Law No. 1/2002 Coll.

289b

repealed by Law No. 187/2004 Coll.

CHAPTER FOURTEEN

ADMINISTRATIVE OFFENCES

PART ONE

VIOLATIONS

(1) A natural person commits an offense by

a) imports, exports or goods in breach of a directly applicable regulation of the European Union in the field of customs,
b) submit to the customs authority of false, altered or counterfeit document
c) breaches any of the obligations directly applicable regulation of the European Union in the field of customs for release for or handling of goods

1) released under a suspensive procedure,

2) released for export,

3) released for free circulation with a favorable tariff treatment by reason of their end-

4) secured to discuss administrative offense,

5) temporary storage,

6) located in a free zone or a free warehouse

7) for which it was pledged as security

8) placed under the transit procedure, or

9) entering the customs territory of the Community, leaving the customs territory of the Community or submitted to customs,

d) breaches any of the obligations directly applicable regulation of the European Union in the field of customs for the release of the proposed scheme using simplified procedures,
e) provide the customs authority false information or evidence relevant to his decisions or for any other application of customs legislation contrary to the directly applicable regulation of the European Union in the field of customs,
f) providing incorrect information in the application for a certificate of origin or himself certify the origin of goods in violation of an international treaty in the field of tariff measures,
g) withdraw goods from customs supervision, contrary to a directly applicable regulation of the European Union in the field of customs,
h) as a person who is under the directly applicable regulation of the European Union responsible for providing information on trade in goods between Member States of the European Union and the Czech Republic informs the office of information pursuant to § 319, paragraph 4,
i) possesses goods whose importation or transit of the administrative offense was committed, or
j) contrary to § 48 paragraph 8 violates customs conclusion.

(2) For an offense pursuant to paragraph 1. a) to h) may be fined up to CZK 100,000 for a misdemeanor pursuant to paragraph 1. i) and j) a fine of up to 50 000 CZK.

(3) An offense under paragraph 1 may impose forfeiture of goods, alone or together with a fine.

(4) In proceedings can block for an offense under paragraph 1 shall be fined up to 5,000 CZK.

PART TWO

Administrative offenses of legal and Individual Entrepreneurs

(1) A legal or a natural person commits an administrative offense that

a) imports, exports or goods in breach of a directly applicable regulation of the European Union in the field of customs,
b) submit to the customs authority of false, altered or counterfeit document
c) breaches any of the obligations directly applicable regulation of the European Union in the field of customs for release for or handling of goods

1) released under a suspensive procedure,

2) released for export,

3) released for free circulation with a favorable tariff treatment by reason of their end-

4) secured to discuss administrative offense,

5) temporary storage,

6) located in a free zone or a free warehouse

7) for which it was pledged as security

8) placed under the transit procedure,

9) entering the customs territory of the Community, leaving the customs territory of the Community or submitted to customs,

d) breaches any of the obligations directly applicable regulation of the European Union in the field of customs for the release of the proposed scheme using simplified procedures,
e) provide the customs authority false information or evidence relevant to his decisions or for any other application of customs legislation contrary to the directly applicable regulation of the European Union in the field of customs,
f) providing incorrect information in the application for a certificate of origin or himself certify the origin of goods in violation of an international treaty in the field of tariff measures,
g) withdraw goods from customs supervision, contrary to a directly applicable regulation of the European Union in the field of customs,
h) as a person who is under the directly applicable regulation of the European Union responsible for providing information on trade in goods between Member States of the European Union and the Czech Republic informs the office of information pursuant to § 319, paragraph 4,
i) possesses goods whose importation or transit of the administrative offense was committed, or
j) contrary to § 48 paragraph 8 violates customs conclusion.

(2) The administrative offense under paragraph 1 shall be fined up to

a) 4,000,000 CZK in the case of an administrative offense pursuant to paragraph 1. a) to g)
b) one million CZK in the case of an administrative offense pursuant to paragraph 1. h)
c) 250 000 CZK in the case of an administrative offense pursuant to paragraph 1. i) and j).

(3) An administrative offense under paragraph 1 may impose forfeiture of goods, alone or together with a fine.

PART THREE

Forfeiture and seizure PRODUCTS

Forfeiture of goods

(1) Forfeiture of goods may be imposed if the goods belongs to a person who has committed an administrative offense, and goods

a) was to commit an administrative offense used or intended, or
b) it was an administrative tort or was acquired for the goods obtained an administrative offense.

(2) Forfeiture of goods can not be saved, if the value of the goods in striking disproportion to the nature of the administrative offense.

Prevents goods

Unless subject to administrative forfeiture of goods stored according to § 295 paragraph 1 may decide that such goods be confiscated, if it takes the security of person or property, or other public interest and if

a) the customs authority within 60 days from the date of an administrative offense came to light, detect facts justifying the initiation of an administrative offense against a person
b) the goods belong to an offender who can not be prosecuted for an administrative offense, or
c) the goods do not belong to the offender an administrative offense or they do not entirely.

The owner of the forfeited or confiscated goods becomes a state.

PART FOUR

Common Provisions on administrative offenses

(1) A legal entity for an administrative delict if it proves that it made every effort that could be required to breach of legal obligation.

(2) In determining the amount of the fine legal person, the seriousness of the administrative offense, particularly the manner of its commission and its consequences and the circumstances under which it was committed.

(3) Liability of a legal person for an administrative offense shall expire if the customs office has not initiated within one year from the date on which it became aware of it, but not later than six years from the date on which it was committed.

(4) The liability for conduct that occurred in the business of a natural person or in direct connection with, the provisions of this Act relating to liability and sanctions for legal persons.

( 5) The administrative offenses under this Act in the first instance by the customs authority in whose area the person suspected of committing an administrative offense seat . If there is a person on the seat of the Czech Republic , heard by an administrative tort customs office in whose jurisdiction an administrative offense was committed if the place is not committing an administrative offense reliably determine discussed by the customs authority in whose jurisdiction was committing an administrative offense found .

(6) A fine imposed for an administrative offense shall be payable within 30 days from the date of coming into force of the decision, which it was imposed.

Sanctions

(1) The customs offense can impose these sanctions

a) a fine in the amount referred to in paragraph 2,
b) forfeiture of goods.

(2) The customs offenses listed in § 293 point. a) to f) may be fined up to CZK 4,000,000 and customs offenses listed in § 293 point. g) to l) up to 250,000 CZK.

(3) The sanction of forfeiture of goods may be imposed separately or together with a fine.

(4) For more customs offenses of the same legal entity discussed in the joint management shall be penalized in accordance with the provisions applicable to customs offenses strictly punishable.

(5) Penalties should be imposed

a) a person who has made a mistake in the filed declaration and demonstrated that it has made every effort to provide accurate and correct information, or
b) if the violation of customs regulations were due to force majeure, accident or other circumstances that could affect the person concerned, and these facts were established customs.

Forfeiture of goods

(1) Forfeiture of goods can be pronounced if the goods belong to the legal person who has committed a customs offense, and goods

a) were to commit a Customs offense used or intended, or
b) the customs tort or was acquired for the goods the customs offense gained.

(2) Forfeiture of goods can not pronounce it, if the value of goods in striking disproportion to the nature of customs offense.

(3) The owner of forfeited goods becomes state.

Fine pursuant to § 299 or forfeiture of goods under § 300 can store only a legal entity within one year from the date on which the customs authority competent to deal with customs offense learned that this person has violated or failed to comply with an obligation imposed by customs regulations, no later than six years from the date of the violation or infringement occurred.

Maturity fines

Fine imposed for a customs offense is due within 30 days from the date of coming into force of the decision, which it was imposed.

Prevents goods

(1) If a customs offense penalty of forfeiture of goods referred to in § 300 paragraph 1 point. a) or b), you can decide that such goods be confiscated, if the offender does not belong to a customs offense or unknown person who broke the law in one of the ways listed in § 293, and if it takes the safety of persons or property, or other public interest.

(2) confiscated goods can decide if the violation of this law passed six years. The provisions of § 300, paragraph 2 shall apply mutatis mutandis.

(3) The owner of confiscated goods becomes a state.

The local jurisdiction

(1) Customs offense discuss the customs office in whose district the person is domiciled.

(2) Unless the person is domiciled in the country, will discuss customs offense customs office in whose district the customs offense was committed, or the customs office in whose district the customs offense found.

CHAPTER FIFTEEN

CUSTOMS LAW PLEDGE

(1) Customs lien serves to secure recovery in the event that a customs debt which it is responsible, is not duly completed on time and with the fact that in this case it is possible to derive satisfaction from the pledge.

(2) Stop the imported goods that are not originating goods of the European Communities. Customs lien arises at the time when the pledge to the European Communities.

(3) The customs authorities may arrest until a customs debt has been paid or secured in full, to ensure that regardless of the rights of third parties. Ensuring a pledge shall be considered a decision of the customs authorities, which saves a person who holds a pledge that it shall not use, sell or otherwise dispose of it.

(4) Customs lien expires demise of the secured claim, the secured claim of limitation, the customs lien does not expire. Customs lien expires and arrest or disappearance of ensuring respect of the full amount.

(5) For the implementation of the customs pledge to apply the provisions of § 313 paragraph 1 accordingly.

306-308

canceled

CHAPTER SIXTEEN

REINSURANCE AND SALE OF GOODS

PART ONE

SECURITY PRODUCTS

(1) The customs office to discuss administrative offense under this Act to provide the goods and means of transport, which can be reasonably assumed that they were to commit an administrative offense used or intended, or administrative offense were obtained or acquired for the goods obtained an administrative offense.

(2) The customs office may detain goods under paragraph 1, regardless of the rights of third parties.

(1) The customs authority shall issue a decision and securing of goods delivered to the person to whom the goods are seized.

(2) The decision on the detention of goods shall state the reasons for which the goods are provided and instruction on the rights and obligations of the person to whom it relates. The decision notice will also state that the goods will be sold unless the fine was paid.

(3) Goods which can provide under § 309, the office of the person to leave and order that the goods may not use, sell or otherwise dispose of it.

(1) A person who has been served with the decision on the detention of goods is required to these goods the customs office.

(2) If the detained goods to the customs office issued the challenge may be to the person who has it, withdrawn.

(3) The issue or withdrawal of seized goods to prepare an official record, which shall contain a description of the goods. The person who submitted the goods or that the goods were withdrawn, the customs office shall issue a certificate of release or removal of goods.

(1) If the detained goods for further proceedings no longer necessary and does not come into consideration if the forfeiture or confiscation of the proceedings on administrative offenses or sale under § 313, returns to the person that has been provided.

(2) Does the law of secured goods, not for further proceedings no longer necessary, and does not come into consideration if the forfeiture or confiscation of the proceedings on administrative offenses or sale under § 313, a person other than the one to which the goods were provided, and the customs authority has doubts about whether this person is the owner of the goods, or if the customs authority has doubts as to whether the person to whom the goods were provided, is its owner, the customs authority shall not issue merchandise and refer these individuals to claim apply in judicial proceedings.

PART TWO

SALE OF GOODS

(1) The customs office may sell goods afforded under § 309, paragraph 1, for which no forfeiture of goods, or which has not been occupied, on payment of the fine imposed for an administrative offense if the fine is not paid within 30 days after the entry into force of the decision which it was imposed.

(2) The customs office perishable goods or live animals secured in accordance with § 309, paragraph 1, immediately sell.

(1) The customs office goods are usually sold at auction. However, the special předpisů.10)

(2) Enable the directly applicable European Union regulations 10a) office to sell goods, the customs office upon their sale pursuant to paragraph 1

(3) Goods which can not be sold at auction, sold by the customs office to persons eligible under the law to dispose of the sold commodity.

(4) The goods that can not be sold or used for medical, veterinary, plant health, safety or other reasons, the customs office shall dispose manner prescribed by special regulations.

(1) Proceeds from sale of goods is preferably pay duty and its accessories, taxes and charges levied on imports and their accessories, costs, storage, transport and fines imposed by the customs legislation. The remainder of the proceeds paid to the customs office at the request of the legitimate. Logs on to the creditor within three years after the sale of goods, the proceeds of the sale falls rest of the state.

(2) Applies to a third party within three years after the sale of goods at the customs office are entitled to the remainder of the proceeds of sale of goods, the customs office shall refer the person to make a claim raised in proceedings relating to civil law.

(3) The sale of goods to inform the person to whom the goods were provided.

(1) The customs authority is entitled to sell or otherwise dispose of the goods

a) for which the forfeiture or which have been confiscated,
b) in which the forfeiture case, or that has been seized in criminal proceedings held on criminal acts committed during import, export and transit of goods,
c) that the owner relinquished in favor of the state.

(2) The sale of goods referred to in paragraph 1, the provisions of § 313-315 analogy.

CHAPTER SEVENTEEN

STATISTICAL DATA

repealed by Law No. 104/2011 Coll.

Collecting, processing and control of statistical data

(1) The customs authorities shall ensure the collection and processing of goods which have been assigned a customs-approved treatment or on selected products, for which the excise duty to the excise tax.

(2) The form, content and details of the document, for statistical purposes, as well as the range of data for maintaining statistics, provides a directly applicable regulation of the European Union 32) Czech Statistical Office, in consultation with the Ministry decree.

(3) The customs authorities provide collection, processing, initial and follow-up data on trade in goods between the Czech Republic and other Member States of the European Union, the scope and manner of reporting directly applicable regulation of the European Union 33) and provide for statistical purposes.

(4) A person who is under the directly applicable regulation of the European Union 34) required to provide information on the trading of goods between Member States of the European Union and the Czech Republic is obliged to inform the office of true and complete information on this trade using the document or electronically, in a manner and under the conditions stipulated by the Czech Statistical Office, in consultation with the Ministry decree.

319a

Follow up data on trade in goods

between the Member States of the European Union and the Czech Republic

(1) The office carries out the follow-up data on trade in goods between Member States of the European Union and the Czech Republic, whose purpose is to ensure the accuracy and completeness of the data notified about this business. Subsequent inspection of the data also validates that the breach of the obligation set out in § 319 paragraph 4 communicate office data on trade in goods between Member States of the European Union and the Czech Republic.

(2) Unless otherwise provided by this Act, applies when follow-up data for the powers of the office and the rights and obligations of a person controlled by the provisions of the tax code tax audit accordingly.

(3) Follow up data can be carried out on persons specified directly applicable EU regulation 34).

(4) Subsequent inspection of the data can be made within two years from the end of the period for transmission of Intrastat 35).

CHAPTER EIGHTEEN

Common, Transitional and Final

319b

Disciplinary fine

(1) The customs authority may by decision impose fine up to CZK 50 000 person seriously hinders or impedes the implementation of customs control, customs control, monitoring or post-release follow-up data by

a) does not allow the customs authority to initiate action or to act
b) fails to provide necessary assistance customs officials,
c) despite previous warning to the customs officer is behaving offensively,
d) despite previous warning canceled order, or
e) does not obey the instruction customs officer.

(2) A disciplinary penalty may be imposed repeatedly, did not result in the imposition of a fine present for correction.

(3) A decision on a disciplinary penalty can be issued if the date of failure to fulfill obligations under paragraph 1 elapsed time is longer than 3 months.

(4) In determining the amount of disciplinary fines customs into account in particular the seriousness, duration and consequences of an offense in relation to the nature and purpose of the activity carried out.

(1) Unless this Act or special or directly applicable regulation of the European Communities otherwise, the proceedings before customs authorities

a) in matters of misdemeanors general regulations on misdemeanors, 36)
b) Administrative Code, in the case of proceedings relating to:

1) administrative offenses of legal and natural persons conducting business and disciplinary fines under this Act,

2) provision of goods and things for the management of administrative offenses,

3) the granting, variation or withdrawal of permission to be a guarantor and guaranteeing and issuing customs documents by international agreement or this Act, including the renewal of the permit,

4) the exclusion of persons from the operation of transport under the TIR procedure,

5) the granting, amendment or withdrawal of a security under an international agreement or this Act, including the renewal of the permit,

6) the granting, amendment or withdrawal of waiver under an international treaty or a directly applicable regulation of the European Union, including the renewal of the permit,

7) certificate of origin and permits approved exporter in certifying the origin of goods and cancellation of such permits and certificates

8) binding information and revocation thereof,

9) permit or withdrawal procedure with economic impact, running warehouse, or permit preferential tariff treatment for a specific use, permission changes in these permits and renew

10) approval of temporary storage, and the conditions for temporary storage of goods, including changes in the decision and cancel its validity,

11) granting, amendment or withdrawal of the simplified procedure including local management and renewal of his

12) the granting, suspension and withdrawal of certificates AEO 10c)

13) a statement of the area a free zone or free warehouse authorization of the establishment,

14) granting consent for the construction of building in a free zone,

15) determination of the customs area,

16) granting, amendment or withdrawal of centralized clearance, including the extension of this permit,

17) granting, amendment or withdrawal of the authorization to communicate electronically with the customs authorities,

18) granting, amendment or withdrawal of other permits related to allocation of customs-approved treatment or with the operation of the temporary customs warehouse, free zone or free warehouse, modified directly applicable regulation of the European Union or international agreement, including the extension of these permits,

19) the granting, suspension and withdrawal of certificates of authorized economic operator 37),

20) verification of catch certificates upon importation or re-exportation of marine fishery 38),

c) in other cases the Tax Code.

(2) If the obligation arose to pay duty or tax other than the placing of goods under a customs procedure is locally relevant to the assessment of duties and taxes customs office to find out the relevant facts first.

(3) The customs declaration for release for free circulation or export may be made at any customs office, unless this Act, a special law directly applicable European Union law or international agreement.

(4) The customs office of exit, if the goods are transported by pipeline or the management of the customs authority in whose territorial jurisdiction the exporter’s place of residence or registered office.

(5) To the request for destruction under customs supervision or the application for abandonment in favor of the state is locally competent customs authority that performed the customs supervision of the goods. If more than one office of supervision, the response to the request by the competent customs office at which the application is made and the goods have been delivered.

(6) To the request for remission or repayment is locally competent customs office, which imposed a duty or chose if they are directly applicable regulation of the European Union provides otherwise.

(7) The application for a permit deferment of payment, deferment or repayment of duty is locally competent customs office, which imposed a duty.

(8) The release procedure with economic impact is locally competent customs office, which is mentioned in the authorization to use this scheme or the permit is designated as the customs office of entry.

(9) The procedure for requesting authorization for the provision of comprehensive security and management of the application for authorization of waiver in transit shall be responsible any customs office.

(10) Appeals in a decision rejecting the appeal against the decision, indicate the period within which it is possible to bring legal action for review of this decision.

(11) If issued electronically different decision than the decision to release, and excluded by the nature of things, is used to replace the handwritten signature of an official and the official stamp procedure under § 104, paragraph 1, point. h).

320A

Customs authorities deliver documents to foreign persons abroad, directly or through the customs administration of another state, if so stipulated international treaty.

repealed by Law No. 187/2004 Coll.

If this law or a directly applicable EU regulation 39) otherwise, does not appeal against the decision of the customs authorities suspended. An appeal against the decision on administrative offenses have suspensive effect.

322A

(1) A person may apply to the customs authority which issued the permit, the renewal of permits or changes in the issued permit, regardless of the legal force of the decision, which was granted in the case of

a) the guarantor of an individual guarantee by the individual guarantee document or using the letter of guarantee
b) the user or guarantor with a comprehensive guarantee
c) approved sender, recipient or other approved form of the simplified procedure, 12)
d) a person who has been granted a waiver. 13)

(2) An application under paragraph 1 shall be made in writing and contain

a) permits precise identification to which the request relates,
b) the proposed changes required in the permit or a new period of its validity,
c) the facts justifying the proposed changes and label attached documents proving these facts.

(3) The office of a request pursuant to paragraphs 1 and 2 shall meet when

a) the requested change is not inconsistent with the purpose of providing security and is not changing the guarantor relationship
b) impede the proper implementation of the schemes,
c) the proposed changes are not in conflict with the law.

(4) Pass the customs office application pursuant to paragraphs 1 and 2 shall issue a decision

a) whereby extending the period of validity of the permit, if it was this time limited or
b) stating how the original permit varies.

The importation of goods subject to import duty, for the chargeability considers that the customs debt under the conditions stipulated by a special legal regulation arises.

323a

Not if the decision to fix the amount of duties levied or assessed tax may be obvious incorrectness of the decision to repair within 3 years from the end of the calendar year in which the decision was issued.

Deciding on the allocation of customs-approved treatment is governed by the law in effect at the time of the adoption of the declaration or request.

If the customs office shall exercise such powers under special regulations, and if these rules provide otherwise, has the same rights and obligations as if it conducted surveillance. The same applies to the rights and obligations of entities that are subject to supervision.

(1) The rights and obligations of the Central Customs Administration and the Customs Directorate of the Czech Republic are transferred to the General Directorate of Customs. Rights and obligations transferred to the customs of the customs authorities, in whose territorial jurisdiction should the effective date of this Act, the customs house its headquarters.

(2) The rights and obligations of the Central Customs Administration of industrial relations are transferred to the General Directorate of Customs.

(3) If the law uses the term customs, it means the customs office. If the legislation uses the term customs directorate, it means the regional customs office. If the legislation uses the term Central Customs Administration, it shall mean the General Directorate of Customs.

repealed by Law No. 104/2011 Coll.

Repealed with effect for the Czech Republic:

1) Tariff Act č.44/1974 Coll., As amended by Act č.117/1983 Coll., Act č.5/1991 Coll., And Act č.217/1992 Coll.

2) Law č.117/1983 Coll., Which amends the Tariff Act č.44/1974 Coll.

3) Act č.5/1991 Coll., Which amends the Tariff Act č.44/1974 Coll., As amended by Act č.117/1983 Coll.

4) Act č.217/1992 Coll., Which amends the Tariff Act č.44/1974 Coll., As amended by Act č.117/1983 Coll., And Act č.5/1991 Coll.

5) § 2, 3 and 4 of the Government of the Czech and Slovak Federal Republic č.525/1991 Coll. Establishing the Community Customs Tariff,

6) Decree of the Federal Ministry of Foreign Trade č.38/1991 Coll., Establishing the list of customs offices, customs and local branch circuits customs and defines the customs border zone

7) Decree of the Federal Ministry of Foreign Trade č.43/1991 Coll. Implementing the Tariff Act, as amended by Decree č.397/1991 Coll. and Decree č.287/1992 Coll.

8) Decree of the Federal Ministry of Foreign Trade č.397/1991 Coll. Amending and supplementing Decree č.43/1991 Coll. Implementing the Customs Act,

9) Decree of the Federal Ministry of Foreign Trade č.505/1991 Coll., On the form, content and elements of design to customs control and customs statistics, as amended by Decree č.289/1992 Coll.

10) Decree of the Federal Ministry of Foreign Trade č.287/1992 Coll. Amending and supplementing Decree č.43/1991 Coll. Implementing the Tariff Act, as amended by Decree č.397/1991 Coll.

11) Decree of the Federal Ministry of Foreign Trade č.288/1992 Coll., The total exemption of goods imported into záznamního circulation in the country for temporary relief,

12) Decree of the Federal Ministry of Foreign Trade č.289/1992 Coll. Amending and supplementing Decree č.505/1991 Coll., On the form, content and elements of design to customs control and customs statistics.

This Act comes into force on 1 January 1993, with the exception of § 328 points 6-12, which become effective on 1.března 1993rd

____________________________________________________________

1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended.

Commission Regulation (EEC) No 2454/93 of 2 July 1993 implementing Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended.

Council Regulation (EEC) No 1186/2009 of 16 November 2009 establishing a Community system of reliefs from customs duty.

Regulation of the European Parliament and Council Regulation (EC) No 638/2004 of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91, as amended.

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended.

2) § 2. a) Act No. 185/2004 Coll., on the Customs Administration of the Czech Republic, as amended.

5) § 45 to 47 of Act No. 111/1998 Coll., On universities and amending some other Acts (Higher Education Act), as amended by Act No. 210/2000 Coll.

8f) Article 100 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended.

18) Art. 72 of Council Regulation (EEC) No 2913/92.

19) Act No. 412/2005 Coll., On the protection of classified information and security capacity, as amended.

20) Article. 16 of Council Regulation (EEC) No 2913/92, as amended.

23) Art. 59 to 61 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended.

24) Art. 78 of Council Regulation (EEC) No 2913/92, as amended.

25) Art. 296 paragraph 2 and Annex 63 of Commission Regulation (EEC) No 2454/93, as amended.

26) Art. 291 to 300 of Commission Regulation (EEC) No 2454/93, as amended.

27) Art. 189, paragraph 3 of Council Regulation (EEC) No 2913/92, as amended.

28) Article. 20 of Council Regulation (EC) No 515/97 on mutual assistance between the administrative authorities of the Member States and cooperation with the Commission to ensure the correct application of customs and agricultural legislation, as amended.

Article. 3 of the European Parliament and Council Regulation (EC) No 1073/1999 concerning investigations conducted by the European Anti-Fraud Office (OLAF).

29) Article. 217 to 221 of Council Regulation (EEC) No 2913/92, as amended.

30) Art. 221, paragraph 4 of Council Regulation (EEC) No 2913/92, as amended.

31) Art. 241 Council Regulation (EEC) No 2913/92, as amended.

32) Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with third countries, as amended.

33) Regulation of the European Parliament and Council Regulation (EC) No 638/2004 of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91, as amended.

34) Article 7 of the European Parliament and Council Regulation (EC) No 638/2004, as amended.

35) § 5, paragraph 3 of Decree No. 201/2005 Coll., On statistics of exported and imported goods and the manner of reporting on trade between the Czech Republic and other Member States of the European Union, as amended.

37) Article. 16 of Council Regulation (EC) No 1005/2008 of 29 September 2008 establishing a Community system to prevent, deter and eliminate illegal, unreported and unregulated fishing, amending Regulations (EEC) No 2847/93, (EC) No 1936/2001 and (EC) No 601/2004 and repealing Regulation (EC) No 1093/94 and (EC) No 1447/1999.

38) Art. 18 and 21 of Council Regulation (EC) No 1005/2008.

39) Art. 244 Council Regulation (EEC) No 2913/92, as amended.