421/2012 Sb.
The DECREE
of 23 December 2003. November 2012,
by implementing some of the provisions of the Customs Act
Change: 35/2015 Sb.
The Ministry of Finance shall determine in accordance with section 48, paragraph. 4, § 102, paragraph. 3, § 105
paragraph. 1, § 237e paragraph. 1, § 260f paragraph. 1 and section 260 m of the Act No. 13/1993 Coll.
the Customs Act, as amended by Act No. 113/1997 Coll., Act No. 1/2002 Sb.
Act No. 186/2004 Coll. and Act No. 104/2011 Coll.:
§ 1
How to perform personal tours
(Section 48 (4) of the Customs Act)
(1) Personal inspection shall be carried out in rooms or dedicated
the premises, which are illuminated, have sufficient temperature, are
equipped with on putting clothes and things of the person for which a personal tour
done, and accessible facilities capable of washing after
personal inspection, and which are secured against the entry of unauthorized
persons.
(2) personal tour performs customs officer of the same sex in the presence of it
the designated person of the same sex, if the presence of the person whose
the relationship is to the customs officer and the person checked impartial, guided
the person so requests.
(3) a personal tour is done, first exploring the headgear,
footwear, clothing and upper parts of the oral cavity. Then the customs officer
a tour of other parts of the clothing, including underwear and other parts of the body.
(4) If a customs officer Has reasonable grounds to suspect that the goods are located in ukrývané
specific clothing, shoes or body, the first tour of this
clothing, shoes or body.
§ 2
Conditions for the management of the allocation of the customs-approved treatments carried out outside
the customs area and amount of the costs for the implementation of this procedure
(Section 102 (3) of the Customs Act)
(1) the procedure for the allocation of the customs-approved treatment is carried out outside the customs
space, provided that
and at the time proposed by the declarant) are the necessary documents, goods and, where appropriate,
means of transport, in which the goods are transported, prepared to
It was possible to initiate proceedings without delay and without delay terminate,
(b)) the procedure outside the customs area is justified by the efficiency,
in particular, facilitate the transport of goods, or if it is otherwise urgent,
(c)) the procedure outside the customs area does not preclude operating conditions
the Customs Office, or
(d)), the Customs Office does not specify that the supervision shall only be performed by checking the documents and
documents, without having to be presented to the Customs office the goods.
(2) for the management made outside the customs area shall be the costs of the customs
of the Office as follows:
and) for every 15 minutes and the journey required to control appearance
on site management and back during working hours of the Office of 50 CZK
(b)) for every 15 minutes and the journey required to control appearance
on site management and back in working days outside working hours of customs
the Office 75 Czk, or
(c)) for every 15 minutes and the journey required to control appearance
on site management and back in the days of leave or holidays
100 Czk.
(3) the costs of the Customs Office for the customs management made outside of space are
also
and the cost of the Office) established bicycle expenditure ^ 1), or
(b) the compensation for use) road motor vehicles, of the Customs Office in
business trips "^ 1").
§ 3
Additional particulars of the customs declaration for customs and tax purposes
(§ 105 (1) of the Customs Act)
Additional particulars of the customs declaration for customs and tax purposes are
set out in annex 1 to this notice.
§ 4
Model declaration for the persons enjoying privileges and immunities
(§ 237e (1) of the Customs Act)
Model declaration for the persons enjoying privileges and immunities is determined
in annex 2 to this Decree.
Patterns
(§ 260 m of the Customs Act)
§ 5
Model of the guarantee to ensure customs and tax debt consolidated
confidence is set out in annex 3 to this notice.
§ 6
The model, which shows the user the information set out in the decision
the authorisation to provide customs and tax debt consolidated certainty is determined
in annex 4 to this notice.
section 7 of the
(1) a natural person acts on behalf of the user do the comprehensive
certainty in the certificate confirming that the certificate on the back side at the point
10 shall bear the name, or names, and surname of the authorised person and its
specimen signature, which the user must affix his signature to the comprehensive guarantee in
point 11. Unused sections on the back side of the certificate, the user can
comprehensive guarantee striking through, if it is not expected to be used for the next
permissions. In the proškrtnutých sections, no particulars. Writing about
the permission of the person, the user can at any time cancel the comprehensive guarantee
strikethrough names and surname of the authorised person, stating the date and
Note "cancelled". Presentation of a certificate proving the person authorised
by the comprehensive guarantee referred to in its rear side, that are
authorized to act on behalf of the comprehensive guarantee referred to in the scope of
the legal acts and ensuring the comprehensive tariff and tax debt.
(2) the certificate shall be completed by typewriter, printing or otherwise
by typewriter, not manually. Text written on the front side of the certificate
It is not permissible after its release to rewrite, otherwise change or complement. To
prescribed by paragraphs in each of the sections on the back side can be
write only reserved information which cannot be overwritten, otherwise change
or, if it's not about the minutes referred to in paragraph 1, fourth sentence.
§ 8
The certificate has the format 210 x 148 mm and is equipped with a gravírovaným
background printing in color blue, which is visible to any mechanical or
chemical forgery. The form is used for the production of white wood-free paper
weighing at least 100 g/m2. The certificate contains the name
or tag printers and the designation of the form.
§ 9
Model of the guarantee to ensure customs and tax debt an individual
confidence with the use of the guarantee document is set out in annex 5 to this
the Decree.
§ 10
(1) the pattern of the individual guarantee voucher (hereinafter referred to as "guarantee
the document "), which is the guarantee document referred to in section 9, is set out in the annex
No. 6 to this Ordinance.
(2) the form of the guarantee document format 148 x 105 mm and is equipped with a
gravírovaným background in the color green, which is visible in every
mechanical or chemical forgery. For the production of the forms is used white
writing paper and weighing at least 55 g/m2. The Form Of The Guarantee
the document contains the name or brand of printer, the designation of the form and
the serial number for the resolution of each of the forms.
§ 11
Model of the guarantee to ensure customs and tax debt an individual
confidence with the use of the guarantee is laid down in annex 7 to this
the Decree.
§ 12
Determining operations which might be Customs and tax debt secured
comprehensive confidence
(§ 260f (1) of the Customs Act)
If the Customs and tax debt consolidated certainty sufficient,
This collateral can be used for all the operations set out in the guarantee
the Charter, which is to ensure that the Customs and tax debt required or
the Customs Office is required.
section 13
Cancellation provisions
Decree No 171/2011 Coll., which implements certain provisions of
the Customs Act, is repealed.
§ 14
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2013.
The Minister
Ing. K in r.
Annex 1
Additional particulars of the customs declaration for customs and tax purposes
PART I.
GENERAL PROVISIONS
1. additional requirements are expressed in the forms of the customs
statement by ^ 2) "single administrative document (hereinafter referred to as" Form ") and also
in the forms of additional copies of the ^ 3) (hereinafter referred to as "supplementary sheet").
2. If the consignment consists of multiple items, shall be attached to the form
one or more continuation sheets. If the last enclosed
Supplementary sheet declared only one or two items,
the unused space for placing any other items with the proškrtává.
The maximum number of items within a single customs declaration is 997. When
the submission of a customs declaration by means of a data-processing equipment
the Office of electronic communications in the authorization to establish a different
the number of items.
3. Filling out of the form and the supplementary sheet of the hands is not allowed.
Exceptions are cases where the customs declaration is made in writing to
import of goods for personal use or as a gift, or in technical
the problems of information or communication systems.
PART II.
THE INFORMATION IN EACH OF THE BOXES IN THE FORM AND THE SUPPLEMENTARY SHEET
AND FORMALITIES FOR THE EXPORT (DISPATCH) OR COMMUNITY TRANSIT SYSTEM,
STORAGE IN A CUSTOMS WAREHOUSE OR PRODUCTION UNDER CUSTOMS CONTROL AND CUSTOMS
THE CONTROL OF PREFINANCED GOODS FOR EXPORT, RE-EXPORTATION, PASSIVE
PROCESSING AND/OR PROOF OF COMMUNITY STATUS OF GOODS
Box 2: Consignor/Exporter
4. When a consignment consists of goods from several exporters or senders,
Enter the text in this box "different" and "code 00200". Each of the leaves
The form shall be accompanied by a list containing the number, or name of the EORI
business name or name and surname, or name, address or
the address of the place of residence, or the address of the place of stay.
Box 3: Forms
5. this box is not used, if the Declaration contains only
one item of the item.
Box 4: the number of loading lists
6. In this box may be the number of loading lists attached.
Box 8: Consignee
7. If the consignment Is intended for multiple recipients, enter in this box
the text of the "different" and "code 00200". Each of the leaves of the form shall be accompanied by
a list containing their name or trade name or surname and
name, where applicable, the name, the address of the registered office or place of residence, or
the address of the place of stay, or the address of the place of business. It can optionally be
EORI number recipient in this box on a form or the EORI number
recipients on the attached list.
Box 31: packages and description of goods; marks and numbers; the numbers of the
containers, the number and type of
8. Description of the goods must be sufficiently precise to ensure the identity and
inclusion in the appropriate subheading of the common customs tariff. Must
be listed in the Czech language and for clarification may be supplemented by
foreign language name, the chemical mark, trade mark, the trade
mark and the like. If goods are not packed, indicate in this section the information
"bulk".
9. If the goods declared by a special Act waste ^ 4), mark
goods make up the registration number referred to in section 1 of the accompanying
document for transboundary movements/shipments of waste [^ 5) is not required for
the waste, which do not require consent, i.e.. the waste referred to in the Green
waste list ^ 6)] and the code
"WZE"-If the goods mentioned in the green list of wastes ^ 6); does not require a
to the export, import and transit of waste consent ^ 7), for the
the code without spaces "WZE" code (R1-R13, or D1 to D1 ^ 5)
the document, which accompanies the waste ^ 5),
"WZL"-If the goods are shown in yellow waste list ^ 8),
"WAX"-If there is no item that is waste ^ 4), included in any of the
those lists.
10. This box shall indicate the code "IN", a slash, and the net weight
basic product on which refund will be ^ 9). In the case of compound
products or mixtures shall show the net weight only the ingredients that
It is for the replacement, and nomenclature of the ingredients, if it is different from the
the information in section 33 of the supplementary form or worksheet. If there is a
refund for more ingredients, the following information shall be indicated on the
a separate sheet attached to each sheet of the form, where appropriate,
Supplementary sheet. In addition shall bear the identification number of the manufacturer's Declaration of
the composition of the product. The above information may not be in the case of export
composite products or mixtures listed, if they are of the quantity and nature of the
ingredients taken into account for the calculation of the compensation determined by the analysis of the
the exported goods.
11. If necessary, the declarant shall indicate in this box the acronym "DPK" and
colon, a four-digit suffix separated by a comma, the codes referred to in section
III. of this annex.
Box 32: item number
12. this box is not used, if the Declaration contains only
one item of the item.
Box 33: commodity code
13. In the fifth subdivision of this box shall indicate the additional code as set out in
Part III. This annex applies to the goods identified by the code.
If the item is marked with two or more codes that are set out in the
III. of this annex, the declarant shall indicate one of the following codes to the fifth
subsection of this section, and more of these codes in the corresponding box 31
Form, where appropriate, the supplementary sheet as set out in point 11.
Box 35: gross mass (kg)
14. When the export of the electricity in this box shall be marked
"0.001".
Box 37: Mode
15. To the right of this box shall indicate the code that represents the request on
Customs or tax relief, or the Advanced mode in this part.
Annex. If it is not placed any code expressing the requirement for customs or
tax relief, or the Advanced mode, the numeric code "000".
Box 38: net mass (kg)
16. the entry in this box must be given to three decimal places.
17. when the export of radioactive substances and for electric energy in this
boxes shall be marked "0.001".
Box 41: supplementary units
18. the entry in this box must be given to three decimal places.
Box 44: additional information, documents produced, certificates and authorisations
19. In the upper left corner, where appropriate, in the central part, the State codes
national documents, certificates, licenses, permits, and other certificates
TARIC CZ from the database, along with their possible designation, or
depreciated amount of licenses and permits. In the lower left corner of the
list the codes of the Customs and tax debt referred to in part IV.
of this annex. The information common to the entire consignment of goods in this box
given only in a form, the data pertaining to each subheading
the items in this box shall indicate on the appropriate subheading of the goods.
20. In this box, the code set out in part IV. of this annex,
and the number of certificates of) the authorisation to use the duty and tax
of the debt,
(b) the registration number of the permit), if the information referred to in the authorization
enjoy the Customs and the tax debt of the comprehensive assurance contained in the
the information system of the customs administration of the Czech Republic,
(c) indicate the amount transferred to) the account of the Customs Office in the whole Czech Crowns
Czech, to the extent of not more than desetimístného numbers; If for
the composition of the Security Office of the Customs assigned variable symbol, the
for the amount of the security for the slash and backslash
desetimístný variable symbol. If the customs security intended to
repeated customs and tax debt, for the variable
the symbol of the slash and the number under which the customs security
recorded in the information system of the customs administration of the Czech Republic,
(d) the number of the number, if applicable) of the guarantee document, which shall be annexed to
Of the form.
21. In this box for the code set out in part IV. of this annex, section
The security shall indicate the registration number of the authorisation, if the information referred to in
the authorisation to use security including the transfer of amounts on account of the Customs Office
contained in the information system of the customs administration of the Czech Republic and
the Customs Office is available. In other cases, the registration shall be entered
the number of the certificate of authorisation to use a comprehensive guarantee.
(B). THE FORMALITIES FOR RELEASE FOR FREE CIRCULATION, INWARD PROCESSING
CONTACT, TEMPORARY IMPORTATION, PROCESSING UNDER CUSTOMS CONTROL,
CUSTOMS WAREHOUSING AND LOCATION OF GOODS INTO A FREE ZONE WITH THE
CONTROL TYPE II
Box 2: Consignor/Exporter
22. When a consignment consists of goods from several exporters or senders,
Enter the text in this box "different" and "code 00200". Each of the leaves
The form shall be accompanied by a list containing their name or business
company or name and surname, or name, address of the registered office or place of
permanent residence, or the address of the place of stay, or the address of the place of business.
It can optionally be EORI number in this box to sender
The form or the EORI number on the enclosed list of senders.
Box 3: Forms
23. this box is not used, if the Declaration contains only
one item of the item.
Box 4: the number of loading lists
24. In this box optionally indicate the number of loading lists attached.
Box 8: Consignee
25. It is in this section
and the company) located outside the community, or
(b) the listed company) different from the place of delivery of the goods to be supplied to the
the box also company or person and the address where the goods actually
shipped.
26. If the consignment Is intended for multiple recipients, enter in this box
the text of the "different" and "code 00200". Each of the leaves of the form shall be accompanied by
a list that contains their EORI number, the name or business name or
surname and forenames, or name, address of the seat or place of permanent
the address of the residence or place of stay. The list also includes, where appropriate, the information
According to the previous paragraph.
Box 30: location of goods
27. the place where the goods may be inspected, the following
way:
and) if the customs procedure is carried out in the customs area of the Customs Office, the
the code of the State and a six-digit code of the Customs Office,
(b)) if the customs procedure is carried out in the area of the importer/consignee (for example,
When the local proceedings), the EORI number of the recipient,
(c)) where the goods on the basis of the authorisation is submitted to the control of another
the Customs Office other than the customs declaration which was submitted, the
the code of the State and a six-digit code of the Customs Office to which the goods are presented
or made available to conduct inspections.
Box 31: packages and description of goods; marks and numbers; the numbers of the
containers, the number and type of
28. The description of the goods must be sufficiently precise to ensure the identity and
inclusion in the appropriate subheading of the common customs tariff. Must
be listed in the Czech language and for clarification may be supplemented by
foreign language name, the chemical mark, trade mark, the trade
mark and the like. If goods are not packed, indicate in this section the information
"bulk".
29. where the goods declared by a special Act waste ^ 4),
description of the goods, make up the registration number referred to in box no. 1
movement document for transboundary movements/shipments of waste ^ 5)
[not required in the case of waste which do not require consent, i.e. waste,
listed in the green list of wastes ^ 6)] and the code
"WZE"-If the goods mentioned in the green list of wastes ^ 6), does not require the
to the export, import and transit of waste consent ^ 7), for the
the code without spaces "WZE" code (R1-R13, or D1 to D15)
the document, which accompanies the waste ^ 5),
"WZL"-If the goods are shown in yellow waste list ^ 8),
"WAX"-If there is no item that is waste ^ 4), included in any of the
those lists.
30. the goods declared and subject to tariff quotas managed by a system of "who
first come, first served "and if requested by the appropriate code in the
section 39 of the return, enter in this box the unit of measure code
for the quota and the quantity of the item in this unit of measure.
31. If necessary, the declarant shall indicate in this box the acronym "DPK" and
colon, a four-digit suffix separated by a comma, the codes referred to in section
III. of this annex.
32. If the request for release for free circulation under the tariff
the classification of the goods with the highest rate of import duties to be supplied to the
box: "tariff classification of goods with the highest rate of import
the duty ".
Box 32: item number
33. this box is not used, if the Declaration contains only
one item of the item.
Box 33: commodity code
34. In the fifth subdivision of this box shall indicate the additional code as set out in
Part III. This annex applies to the goods identified by the code.
If the item is marked with two or more codes that are listed in the
III. of this annex, the declarant shall indicate one of the following codes to the fifth
subsection of this section, and more of these codes in the corresponding box 31
Form, where appropriate, the supplementary sheet in the manner prescribed in section 31.
Box 35: gross mass (kg)
35. in the import of electricity in this box shall indicate the text
"0.001".
Box 37: Mode
36. To the right of this box shall indicate the code also advanced mode
or expressing the requirement for customs and/or tax relief in accordance with the annex to
38 or section in this annex. If there is no code given advanced
mode or expressing the requirement for customs and/or fiscal relief, the
the code number "000".
Box 38: net weight (kg)
37. the entry in this box must be given to three decimal places.
38. On importation of radioactive substances or energy into this
the box indicating the text "0.001".
Box 39: Quota
39. In cases where the goods declared shall be subject to a tariff quota, enter into
This numeric indication of tariff quotas.
Box 41: supplementary units
40. the entry in this box must be given to three decimal places.
Box 43: method of evaluation
41. In cases, when it is to be used to determine the customs value method
the transaction value of the imported goods, the declarant shall indicate in box code
"1".
Box 44: additional information, documents produced, certificates and authorisations
42. In the upper left corner, where appropriate, in the central part, the State codes
national documents, certificates, licenses, permits, and other certificates
TARIC CZ from the database, along with their possible designation, or
depreciated amount of licenses and permits. In the lower left corner of the
list the codes of the Customs and tax debt referred to in part IV.
of this annex. The information common to the entire consignment of goods in this box
given only in a form, the data pertaining to each subheading
the items in this box shall indicate on the appropriate subheading of the goods.
43. In this box, the code set out in part IV. of this annex,
and the number of certificates of) the authorisation to use the duty and tax
of the debt,
(b) the registration number of the permit), if the information referred to in the authorization
enjoy the Customs and the tax debt of the comprehensive assurance contained in the
the information system of the customs administration of the Czech Republic,
(c) the amount paid to) account of a Customs Office in the whole Czech Crowns
Czech, to the extent of not more than desetimístného numbers; If for
the composition of the Security Office of the Customs assigned variable symbol, the
for the amount of the security for the slash and backslash
desetimístný variable symbol. If the customs security intended to
repeated customs and tax debt, for the variable
the symbol of the slash and the number under which the customs security
recorded in the information system of the customs administration of the Czech Republic,
(d)) the number of the document or the numbers of the guarantee, which shall be accompanied by
to the form.
44. In this box for the code set out in part IV. of this annex, section
Security, indicating the registration number of the authorisation, if the information referred to in
the authorisation to use security including the transfer of amounts on account of the Customs Office
contained in the information system of the customs administration of the Czech Republic and
the Customs Office is available. In other cases, the registration shall be entered
the number of the certificate of authorisation to use a comprehensive guarantee.
Box 47: calculation of charges
45. Where the release of goods for free circulation, including
the inward processing procedure, drawback system or
temporary admission with partial relief from import duties, the Customs and
tax debt, the tax liability or obligation to the other taxes payable
in connection with the importation of the goods, the
and columns) in the "species" of the relevant code of payment established by law
Community ^ 9) ^ 10), where appropriate, point 47,
(b)) in the column "Base. for vyměř. fee. "
1. the declared customs value ^ 11) in whole Czech Crowns,
rounded upwards,
2. the basis of excise duty ^ 12) if imported tobacco products, for which
is prescribed a two-rate tax ^ 12), the first basis for the
the fixed part of the tax ^ 12), and under it the basis for a percentage of the taxes ^ 12)
even in cases of importation of tobacco products marked tobacco labels;
the basis of excise duty can be put into two or more lines, even in cases
If it is to be charged on the excise duty of the goods by two or more
different rates,
(c)) in the column "rate" the rate of excise duty for the selected
the product; If imported tobacco products, the rate for the first
the fixed part of the excise tax and the rate below for the percentage of consumer
taxes, even in cases of importation of marked tobacco products tobacco
the stickers; rate of excise duty can be put into two or more rows in
cases, if it is to be charged on the excise duty of the goods in accordance with two or
different rates,
(d)) in the column "ZP" payment method code, and it
And-payment in cash
C-payment by cheque, the payment of which is guaranteed by the Bank,
E-deferment of payment,
H-electronic transfer,
J-payment via post office (postal consignments) or
other public or Government services,
To the payment of duty offsetting the excess-to another duty,
R-payment by transfer from the compound of the customs security.
46. at the time of importation, in cases other than those referred to in paragraph 45, the
declared customs value declarant only declared the item ledger entries.
The customs value shall be the first row in the column "Base. for vyměř.
fee. ".
47. In case of payment of the excise duty levied by the Customs vyměřované and
the Office in connection with the importation of goods shall be determined "1SD" code. This code is
in the column "Type" indicate the last referenced code beginning with the letter "A"
and/or before the first referenced code beginning with the letter "B" set out the legal
Community ^ 11).
48. The basis for the assessment of the relevant payment shall be entered in the same row
as the code in the column "Type"; If the goods are declared as tobacco
products, the basis for the fixed portion of the tax in the same line as the
the code in the column "Type" and the basis for the percentage of taxes under him.
The basis for the assessment of the relevant payment, excluding basis of excise duties,
shall be stated in whole units and in the extent of a maximum of desetimístného
the numbers. The basis of excise duty shall be specified according to the actual amount of
imported goods up to three decimal places, other possible points of
After the decimal point shall be disregarded.
49. The code of customs and way of payment of the tax debt, the declarant shall indicate to the
the first row in the column labeled "ZP" in cases where the assessment of the duties
where applicable, taxes. The importation of goods the temporary importation procedure with
partial relief from customs duties, value added tax neplátcem ^ 13)
the code for the payment method shall be indicated in the column headed "ZP" line level
which is, in the column "Type" specified payment code "B00".
PART III.
A LIST OF ADDITIONAL CODES
(section 33 of the form, Supplemental worksheet-fifth subdivision)
-------------------------------------------------------------------------- ------------------------------------------------------------
A list of additional codes and of value added tax
-------------------------------------------------------------------------- -----------------------------------------------------------
An additional Meaning under the law on value added tax ^ 14)
code
-------------------------------------------------------------------------- ------------------------------------------------------------
1 2
-------------------------------------------------------------------------- ------------------------------------------------------------
R005-the first for a reduced tax rate is applied for goods:
Medical devices in accordance with the law governing the
medical devices, customs tariff nomenclature code 01-96,
they are usually intended for the exclusive personal use of the disabled
affected to treat disability or to mitigate its
consequences, if this is about medical devices, which may include
in the groups listed in section A of the annex No 3 of the Act on public
health insurance or which are listed in annex 4 of the law on
public health insurance, with the exception of medical devices,
which are included in these species (types) of medical devices
sections (B) and (C) Annex 3:
-all types (types) of medical devices referred to in section B of the
-tampons coil
-cellulose wadding
-resources-Ostomy deodorant
-wig.
Medical devices in accordance with the law governing the
medical devices, which are usually intended for the exclusive personal
the need for the disabled to the treatment of disability or to
mitigate its consequences when it comes to medical devices
made up of qualified medical worker
This worker publishes individual design characteristics
medical device intended to be used only for one
particular patient, the nomenclature of the customs tariff code 01-96.
Orthopaedic appliances, including crutches, surgical belts and
kýlních belts; splints and other fracture appliances resources; the artificial parts
the body; AIDS for hearing aids and other devices carried in the hand or on the
the body or implanted in the body to compensate any
defect or disability, and that only medical devices referred to in
the legal regulation governing medical devices, if you are
usually intended for the exclusive personal use of the disabled to
treatment of disability or to alleviate its consequences, code
the nomenclature of the customs tariff, 90.
R006-the first reduced the tax rate shall be applied to goods for the personal
the use of the sick to mitigate the effects of the disease, which is not a medical
means of specific legislation, codes of nomenclature
customs tariff, 48, 64, 66, 84, 85, 87, 90 and 91:
-Braille paper
-Personal and kitchen scales with voice guidance for the blind and partially
a sighted person
-Writing machines and machines for word processing (word processors) of the adjusted
the use of the blind and partially vidícími persons or by persons with
upper leg amputated or paralyzed
-Electronic calculators with voice or haptic output for
blind and partially sighted persons and electronic counting machines with
the voice or haptic output for blind and partially sighted people
-Computer specially adapted for the blind and partially sighted persons with
the voice or haptic output or a hardware adapter for
enlarging the font and image, and their units and ancillary equipment with
the voice or haptic output or a hardware adapter for
image and font scaling
-Braillská printer for the blind and partially sighted persons,
the keyboard for the blind and partially sighted persons and other output and
the input unit for computer processing of the haptic font
-Units of computers and ancillary equipment to computers allowing their
control of persons with a reduced fine motorikou or amputovanými
limbs
-Telephones and video phone designed for use by the deaf persons
-The television image Zoomer for blind and partially sighted people
-Special acoustic or Visual device for the deaf, the blind and
partially sighted person
-Manual control of the foot-operated pedal, hand levers, including the gear lever, for
handicapped persons
-Watch for the blind and partially sighted people with Pat or voice
the output with the sleeve other than of precious metals and vibration and light
Watch for the deaf persons
-Vibration and light alarms for deaf persons and alarm clocks with voice
or haptic output for blind and partially sighted people
-The parts and components of the products for which the affidavit
There is evidence that the goods belong to a particular type of goods above.
R007-the first for a reduced tax rate is applied for goods:
-child seats into cars, the nomenclature of the customs tariff code 94.
R008-the first reduced the tax rate applicable in the case of heat and cold, which is
be classified in subheadings of the customs tariff, according to the media.
R013-First the reduced tax rate is applied for goods:
"Live trees and other plants; bulbs, roots and the like; cut flowers
and decorative foliage, "customs tariff nomenclature code 06;
"the plants and the seeds of" customs tariff nomenclature codes 07-12.
R016-First the reduced tax rate is applied for goods:
"The fuel wood in logs, branches, otepích or similar
shapes, wood in chips or particles; sawdust and wood waste and residues,
whether or not agglomerated in logs, briquettes, pellets or similar forms, specified
as a fuel, "customs tariff nomenclature code 4401.
R017-First reduced the tax rate shall be applied to the importation of works of art,
collectors ' items and antiques as referred to in annex 4 of Act No.
about value added tax.
R018-First the reduced tax rate applies to goods nomenclature codes
customs tariff 01-05, 07-23, 25. "Food, including drinks (with the exception of
alcoholic under the law on measures to protect against environmental damage
caused by tobacco products, alcohol and other addictive substances and
on the change of related laws) and feed for the animals; live animals,
seeds, plants and ingredients normally intended for food preparation; products
usually used as a supplement or substitute foodstuffs; the water. Outside of the goods
listed in numeric codes 2203-2208 and item number 0402 codes,
0404, 1901, 2106, which is included in annex 3a to the law on the taxation of
the added value of. ". The goods nomenclature code of the customs tariff is 25
First, if the reduced VAT rate is usually intended to prepare
food, used as a supplement or substitute foodstuffs or as a
food or feed for animals.
R019-First the reduced tax rate applies to goods nomenclature codes
customs tariff 28-30, 40, 48, 56, 61 and 62. "Radiopharmaceuticals, sorbate
for diabetics, aspartame, saccharin and its salts, antibiotics,
pharmaceutical products-just designed for the health care, pharmaceutical
products-only designed for health services, disease prevention and treatment for
humane medical purposes. Among the items listed in numeric codes
2843-2846, 2852, 3002, 3003, 3004, 3006, which is included in annex No.
3A to the law on value added tax ".
R020-First reduced the tax rate shall be applied to goods nomenclature code
customs tariff, 49. "Books, brochures, pamphlets, leaflets, newspapers and
journals, scrapbooks, picture books, the master of drawing and
coloring pages for kids, music printed or in manuscript, maps
products of all kinds, including atlases, wall maps, topographical plans
and globusů; where advertising does not exceed 50% of the area. Outside of the printed matter in full or in
substantially intended for advertising and outside goods listed in numeric codes
4901, 4903, 4904, which is included in annex 3a to the law on the taxation of
the added value of. ".
R201-second reduced tax rate applies to goods of numeric codes
0402, 0404, 1901, 2106. "The initial and follow-on formulae and
food for small children ".
R202-second reduced tax rate applies to goods of numeric codes
2843-2846, 2852, 3002, 3003, 3004 and 3006. "Radiopharmaceuticals, vaccines
substances, medications, contrast agents for x-ray examinations,
diagnostic reagents designed for Administration to patients, chemical
hormonal contraceptive preparations on the basis of-intended for health and
veterinary services, prevention of diseases and treatment for human and veterinary
medical purposes. ".
R203-second reduced tax rate applies to goods of numeric codes
4901, 4903 and 4904. "Printed books, picture books for children; music,
printed or hand-written, whether or not bound or illustrated. Among the items, where
advertising exceeds 50% of the area. ".
R204-second reduced tax rate applies to goods of numeric codes
0801, 1101 to 1106, 1201.1204, 1206 until 1208, 1214, 1212, 2004, 2005.
"Flour and cereal products, namely:
-from cereals, which are listed under the codes of the nomenclature of the customs
tariff in Chapter 10
-of the products that are listed under the codes of the nomenclature of the customs tariff
in chapters 8 and 12
-from potatoes
-from the dried leguminous vegetables of heading 0713, of sago or of roots or tubers
heading 0714 or of the products of Chapter 8.
A mixture of these mill products. ".
R205-second reduced tax rate applies to goods of numeric codes
1107 to 1109, 1903, 3505.
Malt, starches, wheat gluten and a mixture of these products. ".
R206-second reduced tax rate applies to goods of numeric codes
1806, 1901, 2004, 2005, 2103, 2106.
"The adjusted mill products and prepared mixes for the preparation of food for
persons with gluten intolerances. ".
As r999-items included in this code is not in accordance with the law on value added tax
the values considered as goods.
--------- -----------------------------------------------------
(B) ADDITIONAL TAX CODES LIST OF NATURAL GAS AND SOME
OTHER GASES
---------- ----------------------------------------------------
An additional Meaning under the Act No. 261/2007 Coll., SECTION
the code of the FORTY-FIFTH
(hereinafter referred to as the "law on tax on gas")
---------- ----------------------------------------------------
1 2
---------------------------------------------------------------
Z11l-natural gas referred to under code 2711 11 referred to in section 4 (b). and)
Gas Tax Act
Z112-natural gas referred to under code 2711 21 referred to in section 4 (b). and)
Gas Tax Act
Z113-gases listed under code 2711 29 referred to in section 4 (b). and the law)
gas tax
Z114-gases listed under code 2705 referred to in section 4 (b). and the law)
gas tax
Z121-natural gas referred to under code 2711 11 referred to in section 4 (b). (b))
Gas Tax Act
Z122-natural gas referred to under code 2711 21 referred to in section 4 (b). (b))
Gas Tax Act
Z123-gases listed under code 2711 29 referred to in section 4 (b). (b)) of the law on
gas tax
Z124-gases listed under code 2705 referred to in section 4 (b). (b)) of the law on
gas tax
Z131-natural gas referred to under code 2711 11 referred to in section 4 (b). (c))
Gas Tax Act
Z132-natural gas referred to under code 2711 21 referred to in section 4 (b). (c))
Gas Tax Act
Z133-gases listed under code 2711 29 referred to in section 4 (b). (c)) of the law on
gas tax
Z134-gases listed under code 2705 referred to in section 4 (b). (c)) of the law on
gas tax
---------- ----------------------------------------------------
(C) ADDITIONAL TAX CODES LIST OF SOLID FUELS
---------------------------------------------------------------
An additional Meaning under the Act No. 261/2007 Coll., SECTION
Code XLVI
(hereinafter referred to as the "law on tax on fossil fuels")
---------- ----------------------------------------------------
1 2
---------- ----------------------------------------------------
T101-solid fuel referred to in section 4 (b). and) Tax Act hard
fuels
T102-solid fuel referred to in section 4 (b). (b)) of the fixed tax act
fuels
T103-solid fuel referred to in section 4 (b). (c)) of the Act on tax on fixed
fuels
T104-solid fuel referred to in section 4 (b). (d)) of the Act on tax on fixed
fuels
---------- ----------------------------------------------------
(D) A LIST OF ADDITIONAL CODES. ELECTRICITY TAX
---------- ----------------------------------------------------
An additional Meaning under the Act No. 261/2007 Coll., SECTION
Code 47
(hereinafter referred to as the "law on tax on electricity")
---------- ----------------------------------------------------
1 2
---------- ----------------------------------------------------
V101-electricity code 2716 referred to in § 4 of the law on tax on electricity
PART IV.
LIST OF CODES TO ENSURE CUSTOMS AND TAX DEBT AND TO NOT REQUIRE CODES
THIS ENSURE
(box 44 of the form or the supplementary sheet)
---------- ----------------------------------------------
CODE description of the document
---------- ----------------------------------------------
SECURITY:
---------- ----------------------------------------------
9110 comprehensive guarantee allowed in the Czech Republic
9120 comprehensive guarantee authorised in another Member State of the European Union
92ZL individual guarantee with the use of the guarantee
93CJ Customs cash deposit to the account of the Customs Office
9ZD1 individual guarantee voucher with the use permitted in the Czech
Republic
9ZD2 individual guarantee voucher with the use of the authorised in another
Member State of the European Union
95ZP the provision of security by establishing a lien pursuant to the tax code
to not require the security referred to in article 9N01. 51 or 88 of the customs code ^ 14)
to not require the security referred to in article 9NCK. 189 of the code ^ 14)
9NPH to not require certainty when paying in cash
9NPV Nezajišťování customs and tax debt during his assessment form
assessment
9NPP to not require the security to pay the Customs and tax debt before
release of goods
9NJZ to not require security for another reason
PART V.
THE CODES OF THE CUSTOMS AND TAX CREDITS
(section 37 the right portion of the form, or the supplementary sheet)
Abbreviations used:
SUB: defines whether the appropriate relief may apply neplátce or payer
VAT, as follows:
0: the relief may apply only neplátce VAT
1: about the relief may apply only for VAT
VAT: value added tax
SPD: excise tax
Note:
When writing codes and symbols "SUB" cannot be the place for the character "0" (zero), use the
the letter "O".
----- ------------------------------------------------------------------------------------- ------------------
The importance of according to:
Code, Council Regulation (EEC) No 2913/92 (hereinafter referred to as "the code"), Commission Regulation (EEC) No 2454/93 SUB
(hereinafter referred to as "NK2454"), Council Regulation (EC) no 1186/09 (hereinafter referred to as "NR1186"), the law on tax
of the added value of ^ 14) (hereinafter ' the law on VAT '), the Act on excise tax ^ (12)
"the law on the SPD") and the Customs Act
----- ------------------------------------------------------------------------------------- ------------------
1 2 3
----- ------------------------------------------------------------------------------------- ------------------
06B expresses the right to partial exemption from customs duties on imported compensating products back 1
(not according to 591 NK2454 article).
01C expresses the claim to exemption from customs duty when the personal property of natural persons transferring 0
normal place of residence in the customs territory of the community according to article 3 of the NR1186; at the same time
expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). (b) point 1 of the law).
02C expresses the claim to exemption from customs duties goods imported on the occasion of the marriage of (equipment 0
and household equipment) according to article 12, paragraph 2(a). 1 NR1186; at the same time expresses the claim on
exemption from VAT according to § 71 paragraph. 2 (a). (b) point 2 of the Act).
03 c expresses the claim to exemption from customs duties goods imported on the occasion of the marriage of (gifts 0
Typically, donated on the occasion of the marriage) according to article 12, paragraph 2(a). 2 NR1186; at the same time
expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). (b) point 2 of the Act).
04C expresses the claim to exemption from duty, personal property acquired by inheritance by article 17 0
NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). (b) point 3)
sales tax law.
06 c expresses the claim to exemption from customs duties, learning needs and household furnishings 0
the pupils or students according to article 21 of NR1186; at the same time expresses the claim to exemption from
VAT according to § 71 paragraph. 2 (a). (c)) to the VAT Act.
07 c expresses the claim for relief consignments of negligible value to the released 0
free circulation according to articles 23 and 24 of the NR1186; at the same time expresses the claim to exemption from
VAT according to § 71 paragraph. 3 (b). and the VAT Act).
08C expresses the claim for relief consignments sent by private persons to other private 0
person pursuant to articles 25 to 27 of NR1186; at the same time expresses the claim to exemption from VAT according to §
paragraph 71. 2 (a). and the VAT Act).
09C expresses the claim to exemption from duty under article 28 of the NR1186 (přemístěnípodniku of 0
the third country in the European Union); at the same time expresses the claim to exemption from VAT according to § 71
paragraph. 2 (a). (d)) to the VAT Act.
10 c expresses the claim to exemption from customs duties in the assets and the rest of the equipment that 0
include those engaged in an independent profession and to legal persons which do not
its activities for profit under article 34 NR1186; at the same time expresses the claim on
exemption from VAT according to § 71 paragraph. 2 (a). (d)) to the VAT Act.
11 c expresses the claim to exemption from customs duty collection and art předmětůvzdělávací, 0
scientific or cultural nature; scientific instruments and apparatus referred to in annex I according to the
Article 42 NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 3
(a). (c)) to the VAT Act.
12 c expresses the claim to exemption from customs duty collection and art předmětůvzdělávací, 0
scientific or cultural nature; scientific instruments and apparatus referred to in annex II according to the
Article 43 NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 3
(a). (c)) to the VAT Act.
15 c expresses the claim to exemption from customs duties, laboratory animals and biological or 0
chemical substances intended for research under article 53 NR1186; at the same time expresses the claim on
exemption from VAT according to § 71 paragraph. 2 (a). e) point 1 of the law on VAT.
16 c expresses the claim to exemption from customs duty therapeutic substances of human origin and reagents 0
for the determination of blood group and tissue under article 54NR1186; at the same time expresses the claim on
exemption from VAT according to § 71 paragraph. 2 (a). e) point 2 of the VAT Act.
18 c expresses the claim to exemption from customs duties, reference substances for the quality control of medicinal 0
products according to article 59 NR1186; at the same time expresses the claim to exemption under § odDPH
paragraph 71. 2 (a). e) point 3 of the sales tax law.
19 c expresses the claim to exemption from duties of pharmaceutical products used in 0
international sports events as per article 60 of the NR1186; at the same time expresses the claim
on the exemption from VAT according to § 71 paragraph. 2 (a). e) point 4 of the VAT Act.
20 c expresses the claim for relief goods for charities and charitable organization 0
According to article 61 NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2
(a). (f)), item 1, of VAT law.
23 c expresses the claim to exemption from customs duty, articles intended for the blind according to article 67 0
paragraph. 1 (a). (b)) NR1186 referred to in annex IV, imported by certain institutions or
organisations; at the same time expresses its claim for exemption from SALES TAX pursuant to section 71, paragraph 2, point (a). (f))
section 2 of the law on VAT.
25 c expresses the claim to exemption from customs duties for other disabled persons 0
(other than blindness) under article 68, paragraph. 1 (a). (b)) NR1186; at the same time expresses the claim
on the exemption from VAT according to § 71 paragraph. 2 (a). (f)) section 2 of the law on VAT.
26 c expresses the claim to exemption from customs duties goods imported for the benefit of disaster victims from 0
Article 74 NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2
(a). f) point 3 of the sales tax law.
27 c expresses the claim to exemption from duties of honorary distinctions and prizes from článku81 NR1186; 0
at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). (g) point 1 of the law)
about SALES TAX.
28 c expresses the claim for relief donations received in the framework of the mezinárodníchvztahů from 0
Article 82 NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2
(a). g) point 2 of the VAT Act.
29 c expresses the claim for relief goods for the use of rulers and heads 0
States according to article 85 NR1186; at the same time expresses the claim to exemption from VAT according to § 71
paragraph. 2 (a). g) point 3 of the sales tax law.
30 c expresses the claim to exemption from the duty of the samples of negligible value imported 0
to support business activities according to article 86 NR1186; at the same time expresses the claim on
exemption from VAT according to § 71 paragraph. 2 (a). h) point 1 of the law on VAT.
31 c expresses the claim to exemption from duties and the advertising material imported 0
to support business activities according to article 87 NR1186; at the same time expresses the claim on
exemption from VAT according to § 71 paragraph. 2 (a). h) section 2 of the law on VAT.
32 c expresses the claim to exemption from customs duties the goods used or consumed during the 0
exhibitions or similar events under article 90 NR1186; at the same time expresses the claim on
exemption from VAT according to § 71 paragraph. 2 (a). h) point 3 of the sales tax law.
33 c expresses the claim to exemption from customs duties goods imported for examination, analysis or 0
attempts by article 95 NR1186; at the same time expresses the claim to exemption from VAT according to § 71
paragraph. 2 (a). I) sales tax law.
34 c expresses the claim to exemption from customs duties, mail addressed to bodies competent in matters of 0
the protection of copyright or industrial or commercial property dlečlánku 102
NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). j) point 1
sales tax law.
c and 35 c expresses the claim to exemption from customs duties to the tourist promotion materiáludle article 0
103 NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). (j))
section 2 of the law on VAT.
36 c expresses the claim to exemption from duties of the various documents and goods according to article 104 NR1186; 0
at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). j) point 3 of the law
about SALES TAX.
37 c expresses the claim for relief material for the stowage and protection of goods during 0
transport according to article 105 NR1186; at the same time expresses the claim to exemption under § odDPH
paragraph 71. 2 (a). j) point 4 of the VAT Act.
38 c expresses the claim to exemption from customs duty litter, fodder and feedingstuffs intended for pets 0
during their transport from article 106 NR1186; at the same time expresses the claim to exemption from
VAT according to § 71 paragraph. 2 (a). j) point 5 of the VAT Act.
39 c expresses the claim to exemption from customs duty, fuel and lubricants found 0
in road motor vehicles according to article 107 NR1186; at the same time expresses the claim on
exemption from the SPD, according to § 11 (1). 1 (a). and the SPD and law) from SALES TAX according to section 71f Act
The sales tax.
40 c expresses the claim to exemption from customs duties, goods intended for memorials or cemeteries 0
war victims pursuant to article 112 NR1186; at the same time expresses the claim to exemption from VAT
According to § 71 paragraph. 2 (a). j) point 7 of the VAT Act.
41 c expresses the claim to exemption from customs duty, urns and coffins of mourning decorations dlečlánku 113 0
NR1186; at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 2 (a). j) point 8
sales tax law.
01D expresses the claim to exemption from the duty of imported pallets according to article 556 NK2454; at the same time 0
indicate that the tax liability does not arise when the goods are imported under section 23 of the VAT zákonao.
02d Expresses qualify for exemption from customs duties on imported containers according to Article 557 NK2454; 0
at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the Act of
The sales tax.
03D expresses the claim to exemption from customs duties on imported vehicles dlečlánku 558 0
NK2454; at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the
sales tax law.
04D expresses the claim to exemption from customs duties on imported personal needs of passengers and goods 0
imported for sports purposes referred to in Article 563 NK2454; at the same time, that does not
tax on importation of goods under section 23 of the Act.
05 d expresses the claim to exemption from customs duties on imported objects to meeting the needs of 0
sailors from article 564 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
06D expresses the claim to exemption from customs duties for imported goods to counter the effects of 0
disasters article 565 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
07D expresses the claim to exemption from customs duties for imported medical, surgical, and 0
laboratory equipment according to article 566 NK2454; at the same time indicates that the tax does not arise
duty on imports of the goods under section 23 of the Act.
08 d expresses the claim to exemption from customs duties, imported animals under article 567 NK2454; 0
at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the Act of
The sales tax.
09D expresses the claim to exemption from customs duties for imported goods intended for traditional activities 0
in the border areas under article 567 NK2454; at the same time, that does not
tax on importation of goods under section 23 of the Act.
10 d expresses the claim to exemption from customs duties on imported sound, image or data 0
carriers under article 568 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
11 d expresses the claim to exemption from customs duties to imported promotional material dlečlánku 568 0
NK2454; at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the
sales tax law.
12d expresses the claim to exemption from customs duties for imported equipment for the performance of povolánídle article 0
569 NK2454; at the same time, that does not tax the importation of goods under section
23 of the Act.
13D expresses the claim to exemption from customs duties to imported educational materials and scientific 0
equipment according to article 570 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
14 d expresses the claim to exemption from customs duty on imported packaging, full, according to article 571 NK2454; 0
at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the Act of
The sales tax.
15 d expresses the claim to exemption from customs duty on imported packaging, empty, dlečlánku 571 0
NK2454; at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the
sales tax law.
16D expresses the claim to exemption from customs duties on imported molds, matrixes, templates, drawings, 0
proposals, measuring, control and testing instruments and other similar articles from
paragraph 1 of article 572 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
17 d expresses the claim to exemption from customs duties to imported special tools and tools from 0
paragraph 2 of article 572 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
18 d expresses the claim to exemption from customs duties for imported goods to be subject to a 0
the tests, according to Article 573 (a). and NK2454); at the same time indicates that the tax does not arise
duty on imports of the goods under section 23 of the Act.
19 d expresses the claim to exemption from customs duties goods imported on the basis of the sales contract about 0
sale on the exam, which was subjected to the following tests, according to Article 573 (a). (b))
NK2454; at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the
sales tax law.
20 d expresses the claim to exemption from customs duties goods imported for testing, according to article 0
573 (a). (c)) NK2454; at the same time expresses that does not tax the imports povinnostpři
goods pursuant to section 23 of the Act.
21D expresses the claim to exemption from customs duties on imported samples according to article 574 NK2454; 0
at the same time indicates that the tax obligation does not arise when the goods are imported under section 23 of the Act of
The sales tax.
22 Expresses qualify for exemption from customs duties on imported replacement means of production from 0
article 575 NK2454; at the same time, that does not tax on importation of goods
under section 23 of the Act.
23D expresses the claim to exemption from customs duties for imported goods intended for display or 0
the use of the public action according to article 576, paragraph. 1 NK2454; at the same time indicates that the
tax liability does not arise when the goods are imported under section 23 of the Act.
24D expresses the claim to exemption from customs duties goods imported for approval (two months) 0
article 576, paragraph. 2 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
25 d expresses the claim to exemption from customs duties on imported works of art, collectors ' 0
items or antiques by article 576, paragraph. 3 (b). and NK2454); at the same time
indicate that the tax liability does not arise when the goods are imported under section 23 of the VAT zákonao.
26 d expresses the claim to exemption from customs duties goods imported for sale to go through an auction by 0
article 576, paragraph. 3 (b). (b)) NK2454; at the same time, that does not tax liable
When the goods are imported under section 23 of the Act.
27 d expresses the claim to exemption from customs duties on imported spare parts, accessories and 0
equipment according to article 577 NK2454; at the same time, that does not tax liable in the
imports of goods under section 23 of the Act.
28 d expresses the claim to exemption from customs duties goods imported in special situations, of which 0
they do not have the economic impact referred to in article 578 (c). (b)) NK2454; at the same time indicates that the
tax liability does not arise when the goods are imported under section 23 of the Act.
29 d expresses the claim to exemption from customs duties on goods imported for the period příležitostněa 0
less than three months under article 578 (c). and NK2454); at the same time, that does not
tax on importation of goods under section 23 of the Act.
01F Expresses the claim to exemption from import duties for goods returned (article 185 of the code); 0
at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 5 sales tax law.
Expresses the claim on hours duty exemptions for returned goods (special circumstances set 0
in the second subparagraph of article 844. 1: agricultural goods); at the same time expresses the claim to exemption from
VAT according to § 71 paragraph. 5 sales tax law.
03F Expresses qualify for exemption from customs duties for returned goods (special circumstances set 0
in the second subparagraph of Article 846. 2: repair or restitution); at the same time expressed
claim for exemption from SALES TAX pursuant to section 71, paragraph. 5 sales tax law.
27 expresses the claim to exemption from import duties for fishery products (see annex No F21 code 38 0
NK2454); at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 3 (b). (f))
sales tax law.
22F expresses the claim to exemption from import duties for fishery products (see code F22 Annex No. 38 0
NK2454); at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 3 (b). (f))
sales tax law.
010 Expresses the claim to exemption from the SPD according to section 97 of the Act of the SPD. 1
020 Expresses the claim to exemption from the SPD under § 97 paragraph. 3 the law on the SPD and at the same time claim 0
on the exemption from VAT according to § 71 paragraph. 2 (a). I) sales tax law.
030 expresses the claim to exemption from SPD according to section 105 of the Act on the SPD. 1
040 expresses the claim to exemption from SPD according to section 105 of the Act on the SPD and at the same time be entitled to 0
exemption from VAT according to § 71 paragraph. 2 (a). I) sales tax law.
050 Expresses qualify for conditional exemption from SPD (§ 3 (b), (e)) of the SPD), where 1
the item is immediately after the release for free circulation (section 34 of the Act on the SPD) mentioned in
the regime of conditional exemption from SPD (section 19 of the Act on the SPD).
070 expresses the claim to exemption from customs duties for returned goods (article 185 of the code), at the same time 0
on the conditional exemption from SPD (§ 3 (b), (e)) of the SPD), of the goods after release into the
free circulation (section 34 on the SPD) stated in the conditional exemption scheme odSPD (§ 19
on the SPD) and exemption from VAT according to § 71 paragraph. 5. sales tax.
071 expresses the claim to exemption from customs duties for returned goods (article 185 of the code), at the same time 1
on the conditional exemption from SPD (§ 3 (b), (e)) of the SPD), of the goods after release into the
free circulation (section 34 on the SPD) stated in the conditional exemption scheme odSPD (§ 19
on the SPD).
080 expresses the claim to exemption from VAT on importation of investment gold pursuant § 92 paragraph. 3 0
sales tax law.
0D0 expresses the claim to exemption from VAT according to § 71 paragraph. 1 of the law on VAT. 0
0 expresses the claim to exemption from VAT according to § 71 paragraph. 6 of the law on VAT (import of gold by the CNB). 0
Expresses the claim to 0N0 exemption from VAT according to § 71 paragraph. 3 (b). g) of the Act (importation of PMH 0
gas and electricity imports).
entitlement to exemption 0V0 Expresses from the SPD, according to section 49 of the Act on the SPD and at the same time be entitled to 0
exemption from VAT according to § 71 paragraph. 2 (a). I) sales tax law.
0W0 Expresses shall be entitled to exemption from the SPD according to section 71 of the Act of the SPD. 1
0x0 Expresses the claim to exemption from the SPD according § 71 paragraph. 1 (a). (I)) of the SPD and 0
at the same time and shall be entitled to exemption from VAT according to § 71 paragraph. 2 (a). I) sales tax law.
Expresses relief 0Y0 from SPD according to section 86 of the Act on the SPD. 1
Expresses relief 0Z0 from SPD according to section 86, paragraph. 4 of the Act on the SPD and at the same time claim 0
on the exemption from VAT according to § 71 paragraph. 2 (a). I) sales tax law.
3C1 expresses the claim to exemption from customs duties goods imported for examination, analysis or 1
attempts by article 95 NR1186; at the same time expresses the claim to exemption from SPD according to § 11
paragraph. 1 (a). and) of the SPD.
3C3 expresses the claim to exemption from customs duties goods imported for examination, analysis or 0
attempts by article 95 NR1186; at the same time expresses the claim to exemption from SPD according to § 11
paragraph. 1 (a). and the SPD and law) from SALES TAX according to § 71 paragraph. 2 (a). I) law PMH.
3F3 Expresses entitled to full exemption from customs duty on release for free circulation, 0
According to § 237a to 237f Customs Act (goods enjoying protection under international
the rights and goods imported to foreign persons enjoying privileges and immunities under
international treaties); at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 4
(a). and the VAT Act).
3 g 3 expresses the entitlement to complete exemption from customs duties on the release of goods into free circulation 0
According to § 237a to 237f Customs Act (goods enjoying protection under international
the rights and goods imported to foreign persons enjoying privileges and immunities under
international treaties); at the same time expresses the claim to exemption from VAT according to § 71 paragraph. 4
(a). (c)) to the VAT Act.
3H4 Expresses entitled to full exemption from customs duty on release for free circulation, 0
pursuant to section 237g and 237h of the Customs Act (goods imported by the armed forces, civilian
the components of their armed forces and persons dependent on members
the armed forces or civilian component); at the same time expresses the claim to exemption from VAT
According to § 71 paragraph. 4 (b). (d)) to the VAT Act.
entitled to full 3J4 Expressed relief at the release of goods into free circulation 0
pursuant to section 237g and 237h of the Customs Act (goods imported by the armed forces, civilian
the components of their armed forces and persons dependent on members
the armed forces or civilian component); at the same time expresses the claim to exemption from the SPD
According to section 11 (1). 1 (a). (d)) of the SPD and also qualify for exemption from SALES TAX pursuant to section
paragraph 71. 4 (b). (d)) to the VAT Act.
888 Expresses entitled to full exemption from customs duties on the basis of the provisions of paragraph 1 of section 5 1
Annex IV to the Act of accession (the Community status of the goods with proven).
999 Expresses a request for a tariff advantage other than the cases referred to. 1
the requirement for customs 9A9 Expresses the advantage other than the cases referred to. 0
----- ------------------------------------------------------------------------------------- ------------------
Annex 2
CUSTOMS DECLARATION of goods imported for the need for the institutions and persons
enjoying privileges and immunities
Annex 3
GUARANTEE OPERATIONS OTHER THAN TRANSIT (comprehensive guarantee)
Annex 4
THE COMPREHENSIVE GUARANTEE CERTIFICATE IN THE OTHER NON-TRANSIT OPERATIONS
Annex 5
GUARANTEE OPERATIONS OTHER THAN the TRANSIT PROCEDURE (individual guarantee with
using the guarantee document)
Annex 6
The INDIVIDUAL GUARANTEE VOUCHER for operations other than transit
Annex 7
OPERATIONS OTHER THAN the TRANSIT PROCEDURE GUARANTEE DOCUMENT individual guarantee (with the
the use of the guarantee)
1) Act No. 262/2006 SB., labour code, as amended.
2) Annex No. 31 and no. 32 of Commission Regulation (EEC) No 2454/93 of 2 July 1993.
July 1993, on the implementation of Council Regulation (EEC) No 2913/92 establishing the
the Community customs code.
3) Annex No. 33 and no. 34 of Commission Regulation (EEC) No 2454/93.
4) § 3 (3). 1 of Act No. 185/2001 Coll., on waste and amending certain
other laws, as amended.
5) Annex IB of regulation the European Parliament and of the Council (EC) No 1013/2006
of 14 June. June 2006 on shipments of waste.
6) Annex III, IIIA, IIIB, regulation of the European Parliament and of the Council (EC)
No 1013/2006.
7) Article. 3 (3). 4 (b). and) European Parliament and Council Regulation (EC) No.
1013/2006.
8) annex IV, IVA European Parliament and Council Regulation (EC) No.
1013/2006.
9) Government Regulation No. 181/2004 Coll., on the establishment of closer to the conditions
the implementation of the common organisations of the market, as regards the system of granting
export subsidies for agricultural products and processed agricultural
products, as amended by later regulations.
10) annex IV to Council Regulation (EEC) No 259/93, as amended
regulations.
11) Annex No. 38 of Commission Regulation (EEC) No 2454/93 of 2 July 1993. July
1993 on the implementation of Council Regulation (EEC) No 2913/92 establishing the
the Community customs code, as amended.
12) Law No 353/2003 SB., on the excise tax, as amended
regulations.
13) articles 28 to 36 of Council Regulation (EEC) No 2913/92 of 12 October 1992. October
1992 establishing the Community customs code, as amended
regulations.
14) Act No. 235/2004 Coll., on value added tax, as amended by
amended.
