242/2016 Coll.


LAW
Dated July 14, 2016


Customs Act
Parliament has passed this Act of the Czech Republic:
PART ONE

GENERAL PROVISIONS


§ 1
Subject Matter


This law regulates

A) further to the directly applicable regulations of the European Union ^ 1) and
directly applicable international treaty (the "directly applicable regulation
EU")

First supervision of international trade and the European Union over goods
which enter the customs territory of the European Union or leaving

Second the collection, processing and monitoring of statistical data on trade
European Union

Third administering customs and

Fourth permits related to the administration of customs and

B) tax administration, establishes the law governing value added tax or
law governing excise duty that is used to manage them
provisions on administration duties.

§ 2
The powers


Responsibilities under this Act shall exercise administrative authority which performs
Administration of Customs (hereinafter "duty manager").

§ 3

Use of other legislation

(1) In exercising the powers under this Act shall be governed by
Tax Code, unless directly applicable legislation of the European Union ^ 1)
or this Act.

(2) According to the Administrative Procedure applies in case

A) proceedings on administrative offenses,

B) determining the customs area,

C) a statement of the Czech Republic in a free zone, setting
operating conditions in the free zone and proceedings to binding
opinions of the location and permitting of constructions,

D) proceedings for a permit under this Act or directly applicable EU regulations
^ 1)

E) proceedings for a certificate of approved economic operator and
catch certificates on import or re-export of marine products
fishing under the directly applicable European Union ^ 1)

F) the exclusion of persons from transport operations under the TIR procedure.

(3) If the law governing value added tax or
law governing excise duty, the tax administration, the provisions concerning
Administration of Customs, shall apply in relation to the administration of these taxes also
provisions of the directly applicable European Union ^ 1) of this Act
authorizations related to the management duties.

§ 4

Local jurisdiction duty manager

(1) the duty manager, who is responsible for the management of operations, the locally
competent to manage duties where it is or should be the duty of the management
triangulation.

(2) the duty manager, who first discovered the facts which
basis of the customs debt, has territorial jurisdiction to

A) outside the customs duty assessment proceedings

B) recovery of duties and

C) ensuring vyměřovaného duties outside the customs procedure or customs doměřovaného
locking command.

(3) The customs proceedings in the matter

A) of clearance is locally competent manager duties, which is
locally competent for release this mode,

B) placing goods under a special scheme or execution of the scheme is
locally competent administrator duties, which is identified as such in
permission to use the special scheme,

C) export of goods transported by pipeline or supervision of local jurisdiction
manager duties in whose territorial jurisdiction the exporter of goods, the place of residence or domicile
,

D) export or temporary storage has territorial jurisdiction
manager duties, which has been given to the declaration or notification and
the goods are presented

E) abandonment of goods is the locally competent manager duties with which he was
application is lodged and the goods are presented.

(4) The proceedings concerning permission guarantor for granting individual
security using a letter of guarantee is locally competent manager duties with
which the security is applied.

(5) In the case of sale or destruction of goods under customs supervision is locally
respective administrator duties to goods detained.
PART TWO



CUSTOMS CONTROL
§ 5

Special provisions for checks after clearance

(1) Tax audits, which are subject to customs duties under
regulations implemented in the event of a subsequent verification or inspection
goods removed from customs supervision and detected during

Subsequent verification is commenced delivery of the notice of initiation
control in defining the subject and scope of control.

(2) The tax audit report referred to in paragraph 1 also contains a link to the notice of initiation
control.

(3) In the event of a tax inspection pursuant to paragraph 1 and for acquainting
presentation of the outcome of the inspection findings to the inspected person considers
also the delivery of this person.

(4) If in the case of a tax audit in accordance with paragraph 1 on the basis
statement from the person to change the outcome of the inspection findings,
acquainted duty manager inspected person with a new result
inspection findings and shall submit this result for comment.

(5) Tax inspection pursuant to paragraph 1 is terminated by serving notice of termination
control, which also includes a tax audit report, signed by an officer
manager duties. Tax audit report with
controlled person does not hear.

§ 6

Internal control shipments

(1) In case of reasonable suspicion that a postal or other consignment contains
goods subject to customs supervision may be made to
internal control in the event that the contents of the shipment covered by letter
secret.

(2) Design of internal control confirms administrator duties on container shipments and
writes about it official record.

§ 7
Customs seals


(1) The administrator duties can-site inspections to ensure
Customs seal goods under customs supervision as well in order to prevent its unauthorized
change or exchange for other goods.

(2) The seizure of goods subject to customs supervision duties, the administrator can ensure
Customs seal premises, means of transport, container or
packaging in which the goods are located.

§ 8

Exemption from customs inspection

(1) is not subject to customs inspection

A) the baggage of persons enjoying privileges and immunities under international treaties and


B) consular and diplomatic bag and other post
enjoying protection under international law.

(2) is not subject to customs inspection package containing
official document intended for the armed forces or the civilian component of the Parties to the North Atlantic Treaty
if an official stamp and if
presented a certificate stating that shipment contains only
official document.

(3) are not subject to customs control with a shipment document containing classified information
another law if it meets the conditions and requirements for the handling and transport
these documents.

§ 9

Synergy persons in carrying out customs controls

If required by the application of customs control,

A) is controlled person shall at his own expense
allow the inspection of goods transported by road transport to a place designated
administrator duties, or

B) the duty manager at the expense of the inspected person placed for the implementation
customs controls on goods at a place which is under the direct supervision of the
duty.

§ 10

Retention period for information

Retention period for information for the purposes of customs controls
directly applicable regulations of the European Union ^ 1) is 10 years.

§ 11

Special provisions on complaints

Complaint against improper conduct of public officers in customs control procedure or
manager duties when customs control may not be settled until the end
customs controls.
PART THREE

CUSTOMS PROCEDURES


§ 12


Customs procedures
(1) Customs procedure shall be conducted in order to decide whether the goods will be
release into the proposed customs regime, or the discharge of customs
regime under which they were placed, whenever possible, to
determination of duty.

(2) Customs procedure shall be conducted with a view to a decision on re-exports
temporary storage or abandonment.

§ 13


Customs area
(1) The customs area means an area set
international airports and other areas designated for implementation of customs procedures.

(2) Customs duty manager space provides a measure of a general nature. If
be part of the customs territory of the territory of the international airport, provides a
customs area based on the decision of the Civil Aviation Authority of
determining the type of airport, which is determined as the international airport.

§ 14

Special arrangements for the implementation of customs procedures


(1) The administrator performs duties at the request of the customs control preferably, and even outside
office hours for the public, in case

A) perishable goods,

B) live animals

C) goods intended to eliminate the consequences of emergencies or crisis situations
,

D) goods that are imported or exported
regular units or formations of the armed forces of the Parties to the North Atlantic Treaty

E) goods imported by persons enjoying privileges and immunities under international treaties
consular and diplomatic bags and other mail
enjoying protection under international law.

(2) If the customs procedures carried out at the request of outside space
manager duties or customs area or outside normal office hours duty manager for the public
bear the costs associated with such proceedings carried out by the person who requested it.

§ 15

Power of Attorney in customs procedures in the event of direct representation

If it chooses a principal in customs clearance of a new representative, it applies the new
power of attorney has not been granted for the case in which former Commissioner took action against administrators
duties, unless the principal in the new power of attorney expressly testified | || full powers hitherto agents.

§ 16

Decisions in customs proceedings

(1) Decisions on customs also includes

A) the date of receipt of such declaration or notification if
been filed,

B) the registration number of the decision, which replaces the reference number

C) the quantity and description or name goods

D) the customs value of goods or other basis duties and

E) tariff rate of goods by the directly applicable European Union
^ 1).

(2) If the decision is in customs procedures issued on a form by
directly applicable regulations of the European Union ^ 1), no justification and instruction
appeal, insofar as this Decision goods are released
proposed regime.

§ 17

Repair decisions in customs proceedings

(1) If an administrator duties inaccuracy in the decision issued by the customs
proceedings shall correct the misstatement only in its information system
if this correction does not affect the amount of duty fixed.

(2) The repair manager duties official written record and appropriate manner about him
notify the declarant.

(3) corrections can be made within 3 years from the end of the calendar year,
in which the judgment was issued in customs procedures.

§ 18

Staff
stamp
(1) official stamp on decisions in customs procedures may be replaced
stamp of which is allocated to a public official
fulfill its tasks.

(2) Service stamp must contain

A) designation manager duties, which exercised its power through
official, who was the official stamp is assigned a

B) the number designated to identify the official, who was the official stamp
allocated.

§ 19
Stackable


(1) For temporary storage of goods in temporary storage administrator
duties in connection with the management of customs procedures is the person who brings the goods duty manager
submitted obliged to pay for storage of the value of the goods stored in the amount
|| |
A) 0.5%, if not exceed the shelf-life of five days, but at least in the amount of CZK 200
,

B) 5%, if the period of storage does not exceed five days and if 90 days
least CZK 500, or

C) 20%, if the period of storage to 90 days, but at least in the amount of CZK 1,000
.

(2) The period referred to in paragraph 1 shall be counted day storage.

(3) The storage fee is costs.
PART FOUR



MANAGEMENT DUTIES TITLE
I
DETERMINATION OF DUTY


§ 20

Further particulars of the decision fixing the duty

Decision is the duty also contains variable
for identification purposes payment of customs duties.

§ 21

Assessed a duty

(1) Duty may be additionally assessed on the basis of an application on additional duties or ex officio
.

(2) The application on additional duties is not admissible if

A) carried doměřovací management; data referred to in the following requests made for additional assessment
duties shall be utilized in recovery of duty, or

B) of this duty proceedings on

First extraordinary appeal

Second supervisory agent or

Third action against the decision of the administrator duties.

(3) When assessed a duty deviates from the duty in the request for

Recovery of duty, may not be a decision on additional duties justified.

§ 22

Exclusion formation penalties

From the amount doměřeného duty arises penalty.

§ 23

Deadline for determining the duty

Duty may be determined within 10 years from the date on which the customs debt if
directly applicable regulation of the European Union ^ 1) provides that the deadline for establishing the duty
can be extended.

§ 24

Joint and several liability for a customs debt

(1) Duty to Domer all persons who are responsible for customs duties jointly and severally to
such joint customs debt.

(2) The administrator duties can additionally assess duties on the basis of customs checks, which were carried
against one of the persons responsible for the customs debt jointly and severally to
.

(3) The provisions of the Tax Code on mandatory joint representation with
apply.

§ 25

Chargeability of tax on the importation of goods not subject to duty or duty-exempt


Combines the law governing value added tax or law governing
excise duty chargeability when the customs debt, pay
for the creation of this tax in the case of imports of goods subject to import duty or
is exempt from customs duties, the customs debt arises if
other conditions for its formation by directly applicable EU regulations
^ 1).
TITLE II



Payment of duty Part 1

Ensuring

duties
§ 26

Forms of collateral duties

(1) The duty to provide a guarantee under the directly applicable regulations of the European Union
^ 1) as

A) the composition amounts

B) liability or financial guarantee or

C) a lien on real estate.

(2) Provision of the security referred to in paragraph 1 shall also provide other
monetary payments, which are administered together with a duty.

§ 27

Ensuring the payment of the amount of duty

(1) The amount that is provided duty consists in a special account manager
duty wire transfer or transfer overpayment.

(2) If there is no duty on the date of its maturity paid, then the composite
amount of its payment to this day.

(3) In the case of the release of security provided by the composite amount becomes
overpayment person who provided security.

(4) At the request of the person who gave the assurance, the amount of security instead
its release repeatedly used to ensure duty.

§ 28

Ensuring duty liability

(1) the Guarantor may only be a person different from the debtor.

(2) a person other than the debtor for the purposes of this Act, no person who is


A) a member of a statutory or supervisory body of the debtor, or the one who controls the debtor
as a member or pursuant to an agreement or other
fact

B) an employer or an employee of the debtor

C) a person close to the debtor, or

D) a member of the group according to the law governing value added tax,
is a member of the borrower.

§ 29
Enabling guarantor


(1) An application for a permit guarantor

A) for an individual guarantee by means of a document lodged by the person who becomes
guarantor

B) for an individual security using a letter of guarantee lodged by the person providing
duty or

C) comprehensive security by a person who is a member of the comprehensive guarantee.

(2) An applicant for a permit guarantor may be granted this permit, if


A) its financial situation is such that it can meet the commitment
guarantor to the amount specified in the application for a permit or guarantor
fulfillment of the guarantee obligation to ensure that the amount and

B) is not registered in arrears, with the exception of arrears in which the
allowed deferment of its payment or distribution of its payment in installments,

First Financial institutions Administration of the Czech Republic,

Second by the Customs Administration of the Czech Republic,

Third on premiums and penalties for universal health insurance and

Fourth on premiums and penalties for social security and contribution to the state employment policy
.

(3) The facts pursuant to paragraph 2. b) points 3 and 4 show
endorsements, not the date of application for a permit
guarantors older than 60 days.

(4) Where an application for a permit guarantor rejected may submit a new request
earlier than after 12 months from the date of notification of the rejection
decision.

(5) The authorization of the guarantor may be also issued for a fixed period. Conditions

To permit the guarantor must be met throughout the duration
permission.

(6) From the date of cancellation or termination of the authorization can not be a guarantor for ensuring
duty to adopt guarantee certificate, voucher or certificate
comprehensive guarantee issued pursuant to this authorization
.

§ 30

Ensuring financial security duties

Liability provisions shall apply mutatis mutandis to the financial guarantee.

§ 31

Ensuring duty customs agent

(1) The customs agent who acts on the basis of direct representation, duty
may provide instead of the person for which it acts. In this case it complies with
that person a debt jointly and severally.

(2) While ensuring the customs representative duty under paragraph 1 shall be
document proving that the customs agent provides duty per person, for which he acts, connected


A) a letter of guarantee for each operation, where a customs agent
provides duty in the form of a surety using this instrument, or

B) a declaration, where a customs agent ensures
duty in another form.

(3) Ensuring duty under paragraph 1 shall not affect the termination of powers of attorney.

§ 32

Comprehensive guarantee and permits users comprehensive security

(1) The comprehensive guarantee shall also mean a comprehensive guarantee with a reduced amount of the guarantee
.

(2) the existence of the user's authorization demonstrates comprehensive guarantee user
certificate issued by the customs administrator who authorized the use of the comprehensive guarantee, not
If there allowing the user to determine the comprehensive security
information system administrator duties.

(3) The certificate is issued for a maximum of two years with the possibility of extension
maximum of another 2 years.

(4) In case of canceling permits users comprehensive security
user is obliged to return all certificates, in which case
elapsed time for which the certificate is issued, the duty manager, who would
issued the certificate.

(5) Provisions on the user's permission comprehensive security shall
also apply to permits which the debtor is relieved of the obligation to provide security
.
Part 2

Levying duties


§ 33

The payment of customs duties

(1) Payment of duty shall be marked with a variable symbol given in
decision duty was determined.

(2) At the request of the person who has the duty to ensure payment of the amount, you can still pay duty
undue transfer of this amount; the date of payment is the day on which
duty manager received a request for this payment method.

(3) require the guarantor to pay the duty can be issued without prior
enforcement duties to the debtor.

§ 34

Payment of the common customs debt

(1) payment of the common customs debt is recorded for each debtor separately
.

(2) If the payment of the common customs debt, one of the debtors
considered the common customs debt as paid also other debtors.

§ 35

Other accounting duties

The next entry in the accounts pursuant to the directly applicable European Union
^ 1) is also considered accounting for duties carried out on the basis of changes in the amount
duties before the entry into force of the decision by which the duty is assessed.

§ 36

The deadline for payment of duty

The deadline for payment of duty does not end before the period under directly applicable EU regulations
^ 1), after which duty is deemed
amount you can not choose.
PART FIVE


PROVISIONS FOR PERMISSION

§ 37

Change permission

(1) The trustee duties amend the authorization at the request of the holder of the permit
if the conditions for his release.

(2) amend the authorization manager duties ex officio if

A) changing the data contained in this permit or

B) that, in justified cases, alter or amend the conditions under directly applicable regulation
European Union ^ 1) specified in the permit.

(3) The provisions of the amendment of the authorization shall apply mutatis mutandis to change the certificate
approved operator and catch certificates on import or re-export
marine fishery products under the directly applicable regulations of the European Union
^ 1).
PART SIX


EXEMPTION

§ 38

Exemption selected goods

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

(2) The relief goods imported by persons enjoying the

Privileges and immunities under international treaties
the extent consistent with the principle of reciprocity.

(3) the conditions for exemption under paragraph 2 is also

A) confirmation of the declaration relevant diplomatic missions
consular missions or special prosecutor's office
international organizations and signature of the head, or his representative and the stamp
official stamp

B) documents attached to the declaration, which proves that the person
for which the goods are imported, the person referred to in paragraph 2, unless a customs declaration
confirmed by letter a)

C) documents attached to the Ministry of Foreign Affairs
customs declaration, which confirms compliance with the principle of reciprocity and its scope
in case of import of vehicles, and

D) the fact that the goods will not be lent, borrowed, hired out or transferred
within stemming from the principle of reciprocity, and unless
this period to 12 months and in the case of vehicles to 24
months from the date of acceptance of the declaration of entry for free circulation
.

(4) Since the customs duty is exempted military material and a reasonable amount of goods
intended for the exclusive use of military and civilian personnel
armed forces of the sending State or dependents under the Act
regulating the residence of foreign military forces on the territory
Czech Republic.
PART SEVEN


Detention, GRANTING SALES AND DESTRUCTION OF AFFAIRS
TITLE
I

Holding goods and means of transport

§ 39

Reasons for detention of goods and means of transport

(1) The administrator duties may, except in cases provided for in the directly applicable EU regulation
^ 1) detain goods or means of transport
are conveyed, for the purposes

A) proceedings on administrative offenses under this Act,

B) Payment of arrears registered by the customs authorities of the Czech Republic
or body Financial Administration of the Czech Republic.

(2) the duty manager detain goods or means of transport referred to in paragraph 1
regardless of the rights of third parties.

§ 40

Procedures for detention of goods and means of transport

(1) The detained goods or conveyance takes
manager duties official record. A copy of the official record manager duties before
person who has the goods or means of transport at the time of arrest together, provide
If necessary cooperation for this handover.

(2) The administrator duties can be detained goods or conveyance leave
person apprehended, that a person should not destroy them or otherwise dispose
except their possession or storage.

§ 41

Objection against the detention of goods and means of transport

Unless otherwise agreed by the person concerned to the detention of goods or transport means
may raise an objection against it within 3 working days from the date of
perform this task. This deadline may not return to the former status
.

§ 42

Return of seized goods and means of transport

(1) the duty manager returned the detained goods or conveyance
their owner, and if not known, the person that these things were detained when


A) the goods are not sold or destroyed administrator duties by
directly applicable regulations of the European Union ^ 1)

B) has not been decided on forfeiture or confiscation of goods or transport means and


C) the day following the date of detention for the purpose of payment of arrears
registered by the customs authorities of the Czech Republic or
body Financial Administration of the Czech Republic was not issued by a competent authority
execution order for these goods or means of transport .

(2) the duty manager returns means of transport, when its value
grossly disproportionate to the nature of the administrative offense.

§ 43
Reimbursement of costs


In case that was decided on forfeiture or confiscation of goods or the detainee
vehicle is required to pay the cost of their
storage for their detention

A) the offender, and if not known,

B) the owner of the goods or means of transport, if administrative offense
at the time of its commission knew or should and could, if not known,

C) the person to whom the goods or means of transport detained.
TITLE II


SALES AND DESTRUCTION OF GOODS

§ 44

Procedure for the sale of goods

(1) The manager of duty on the sale of seized goods where the goods may be

Sell by the directly applicable European Union ^ 1)
proceed under the provisions of the Tax Code on tax execution sale of movables.

(2) The remainder of the proceeds is considered an overpayment by the owner of the goods
tax code.

(3) The sale of goods manager duties in an appropriate manner shall notify the owner
goods and the person whom the goods were seized, if it is different from the owner.

§ 45

To destruction

(1) The duty manager at the destruction of the goods where the goods may be destroyed by
directly applicable European Union ^ 1)
proceed similarly as in the case of destruction of forfeited or confiscated belongings.

(2) The destruction administrator duties in an appropriate manner shall notify the owner
goods and the person whom the goods were seized, if it is different from the owner.
TITLE III


Abandonment

§ 46

Abandonment in favor of the Czech Republic

(1) The trustee duties permit abandonment in favor of the Czech Republic
by the directly applicable European Union ^ 1) if

A) of the Czech Republic no costs except for costs
related to the possession, storage and sale of goods and

B) respect of goods which may be under other legislation
freely dispose.

(2) The owner of the entrusted goods becomes happen.
PART EIGHT



ADMINISTRATIVE OFFENCES TITLE
I

Offenses and administrative offenses of legal persons and entrepreneurs

§ 47
Offences


(1) A person who commits an offense that

A) imports, exports or goods in transit contrary to directly applicable EU regulation
^ 1)

B) withdraw goods from customs supervision in conflict with applicable regulations of the European Union
^ 1)

C) violates customs conclusion inconsistent with applicable regulations of the European Union
^ 1)

D) harbors the goods whose import or transit
committed an administrative offense

E) inconsistent with § 10 does not store information for at least 10 years, or

F) fulfill any of the obligations related to the detention of goods or
vehicle according to § 40 para. 2nd

(2) A natural person commits an offense if it fails to fulfill any of its obligations under
directly applicable European Union ^ 1)

A) the entry of goods into the customs procedure or handling of goods

First placed under special customs regime,

Second placed under the export customs regime,

Third temporary storage,

Fourth for which were pledged as security or

Fifth entering the customs territory of the European Union, protruding from the customs territory of the European Union
or present to customs or

B) the entry of goods into the proposed customs procedure using
simplified declaration and other simplification.

(3) A natural person commits an offense if, contrary to the directly applicable regulation
European Union ^ 1)

A) the administrator duties altered or falsified document

B) shall give the customs incorrect information or documents, or

C) providing incorrect information in the application for a certificate of origin
itself or certify the origin of goods in violation of an international treaty in the field
tariff measures.

(4) An offense can be fined up to CZK 4,000,000.

§ 48

Administrative offenses of legal entities and individuals

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

A) imports, exports or goods in transit contrary to directly applicable EU regulation
^ 1)

B) withdraw goods from customs supervision in conflict with applicable regulations of the European Union
^ 1)

C) violates customs conclusion inconsistent with applicable regulations of the European Union
^ 1)

D) harbors the goods whose import or transit
committed an administrative offense

E) inconsistent with § 10 does not store information for at least 10 years, or

F) fulfill any of the obligations related to the detention of goods or
vehicle according to § 40 para. 2nd

(2) A legal or natural person commits an administrative offense by
to fulfill any of its obligations under the directly applicable regulations of the European Union
^ 1)

A) the entry of goods into the customs procedure or handling of goods

First placed under special customs regime,

Second placed under the export customs regime,


Third temporary storage,

Fourth for which were pledged as security or

Fifth entering the customs territory of the European Union, protruding from the customs territory of the European Union
or present to customs or

B) the entry of goods into the proposed customs procedure using
simplified declaration and other simplification.

(3) A legal or natural person commits an administrative offense
that contrary to the directly applicable regulation of the European Union
^ 1)

A) the administrator duties altered or falsified document

B) shall give the customs incorrect information or documents, or

C) providing incorrect information in the application for a certificate of origin
itself or certify the origin of goods in violation of an international treaty in the field
tariff measures.

(4) An administrative offense shall be fined up to CZK 4,000,000.

(5) for an administrative offense under paragraph 1 or 2 may be coupled with a fine
impose a ban on operations.
TITLE II


Forfeiture and seizure AFFAIRS

§ 49
Forfeiture


(1) The item may be confiscated if the item belongs to a person who is
committed an administrative offense, and the thing

A) for committing an administrative offense used or intended, or

B) has obtained an administrative offense or was acquired as a matter of administrative
tort.

(2) Forfeiture can not be saved if its value is in striking
disproportionate to the nature of the administrative offense.

§ 50

Detainer

(1) the duty manager, who did not impose forfeiture decide on its
avoided, if required by the safety of persons or property or another
general interest and if

A) belong to the offender, who can not be prosecuted for an administrative offense,

B) does not belong to the offender or they do not completely or

C) the owner is not known.

(2) prevents things can not be saved if the value of the item is grossly disproportionate to the nature
administrative offense.

(3) On the detainer can not decide if the conduct that manifests signs of an administrative offense
passed two years.

§ 51

Common provisions of forfeited and confiscated thing

(1) The owner of the forfeited or confiscated stuff happens happen.

(2) The administrator duties can be forfeited or confiscated thing as the case
destroy. On the destruction oversees three-member commission composed of officials
manager duties.

(3) Costs associated with the management and destruction of forfeited or confiscated belongings
paid by the offender, and if not known, the owner of things, and
if not known, the person to whom the case has been arrested.
TITLE III


Joint provisions on administrative offenses

§ 52

Liability for administrative offenses

(1) A legal or natural person for an administrative offense
is not liable if it proves that it made every effort that could
be required to prevent the breach of a legal obligation.

(2) Liability for an administrative offense shall expire if

A) the duty manager did not commence proceedings within 2 years from the day when it became
learned within 6 years from the date on which it was committed, or

B) in the case of an administrative offense pursuant to § 47 par. 3 point. b) or § 48 par. 3
point. b) the perpetrator was announced manager duties inaccuracy in it
filed a declaration or notification under the directly applicable European Union
^ 1) and provided all assistance to repair this statement or notice
; This does not apply if the inaccuracy had an impact on the amount
established duties and was not notified administrators duties within 60 days after the finality
decision is complete customs procedures.

(3) If the termination liability for administrative offense under paragraph 2
point. b) only for exceeding the time limit for notification misstatement
declaration or notification administrators customs duty, for the administrative offense
fined up to CZK 400 000.

(4) Responsibility for an offense pursuant to paragraph 2. b)
expires in the event that the notice inaccuracies and synergies provided by the person who is responsible for
customs debt jointly and severally liable together with the perpetrator.

§ 53

Jurisdiction to hear administrative offense

(1) Administrative offenses under this Act shall be the duty manager in whose territorial jurisdiction
a person suspected of committing an administrative offense
place of residence or domicile.

(2) is not located where the place of residence or domicile of the person in the Czech Republic
, discusses the administrative offense administrator duties, within whose territorial jurisdiction

Administrative tort was committed.

(3) If you can not place administrative offense reliably identify, discuss it
manager duties, within whose territorial jurisdiction was committing an administrative offense
found.

§ 54

Nature of the penalty and the amount

(1) In determining the type of sanction, and its acreage reflect the seriousness
administrative offense, especially the manner of its commission, its consequences and
the circumstances under which it was committed.

(2) Since the imposition of sanctions possible in the decision on administrative offense waived
if given the seriousness of the administrative offense, the circumstances of his
committed and the offender can reasonably expect that the mere
case before the administrator duty sufficient to correct it.

(3) Ineligibility may be imposed for a maximum of two years if

A) administrative tort was committed in this activity or in connection with a

B) taking into account the seriousness of the administrative offense and the circumstances of its perpetration
not sufficient for the imposition of fines.

(4) The block management can be for offenses under this Act
impose a fine of up to 10 000 CZK.

§ 55

Maturity fines

(1) The fine is payable within 30 days of the coming into force
decision imposing the fine.

(2) Revenue from fines is the income of the state budget.
PART NINE


Data for statistical purposes
TITLE
I

GENERAL PROVISIONS ON data for statistical purposes

§ 56

Collection, processing and checking data for statistical purposes

(1) The Manager provides duty by the directly applicable European Union
^ 1)

A) the collection, processing and provision of data for statistical purposes and

B) screening duties related to the collection, processing and
providing data for statistical purposes.

(2) The data referred to in paragraph 1 are data

A) goods placed under the customs procedure

B) goods for which the excise duty on excise

C) trade in goods between the Czech Republic and the other Member States of the European Union and


D) the import and export of goods from shipping carriers.

(3) The administrator duties may, if screening
fulfillment of obligations related to the collection, processing and providing data for statistical purposes
under paragraph 2 apply mutatis mutandis to the provisions of fiscal
checks carried out in the case of post-release controls .

(4) The penalties for non-compliance in kind for breach
obligations under this section, the administrator can impose duties of up to 1,000,000 CZK.
TITLE II


Reporting data on trade in goods between CZECH REPUBLIC AND OTHER
MEMBER STATES OF THE EUROPEAN UNION

§ 57
PSI


(1) The reporting unit for purposes of this Act, a person who is
by the directly applicable European Union ^ 1)
obliged to report data on trade in goods between the Czech Republic and other Member States
European Union.

(2) PSI is obliged to register.

(3) The identification number registered revant
tax identification number allocated to him.

(4) A change of registration data the administrator duties solely in its
Information System.

§ 58

Data Reporting FIU

(1) PSI shows data for the reference period.

(2) The reference period is the calendar month.

(3) reporting agents report data from the reference period,

A) it reached the threshold for reporting the data, or

B) that follows the month of dispatch or receipt of goods, if
identical to the month in which the reporting unit was
obligation to declare delivery of goods to another Member State of the European Union or admit
added tax the value of goods acquired from such
state.

(4) reporting agents report data to the end of the calendar year
following the reference period from which data reporting
began, or the date of deregistration reporting unit tax
value added to it occurred earlier.

(5) PSI data showed the latest
twelfth business day of the month following the end of the reference period,
electronically in the format and structure of the published trustee duties.

§ 59

Reporting of data in a single event achieved the declaration threshold


(1) In the case of one-time achievement of the declaration threshold has
PSI data only for the reference period in which they occurred
this achievement.

(2) The time achievement of the declaration threshold is also considered
send or receive several commodity shipments during more than two
reference period, if the goods in them form one comprehensive supply,
or are components of a single goods supplied or distributed
consignment of goods.

(3) In the case of one-time achievement of the declaration threshold Intelligence Unit


) May report in paper form if they are not currently
provided no other details about the sending or receipt of goods, and

B) is obliged to report data later than the tenth business day of the month
following the end of the reference period, if the data are
reported in the paper.

§ 60

Another obligation of reporting unit

PSI is required

A) recognize the duty manager corrected data or missing
later than the thirtieth day following the date on which a misstatement or about
that data are missing, learned and

B) to store data files and copies of documents containing data reported
period of 2 years from the date of expiry of the respective deadlines for their
reporting.

§ 61

Deadline for verification of the fulfillment of obligations

Manager duties may review the implementation of obligations related to the collection, processing and
providing data on trade in goods between the Czech Republic and
other Member States of the European Union within 2 years
date of expiry of the relevant period for their reporting.
PART TEN

COMMON PROVISIONS


§ 62
Indirect representation


(1) A document delivered to the administrator duty customs agent, acting on the basis
indirect representation, is also deemed to be delivered to the person on whose behalf
customs representative acts.

(2) If a customs agent, acting on the basis of indirect representation
became the declarant, not for the matter of indirect representation
quit.

(3) A person who has become a declarant can not negotiate on the matter
indirect representation.

§ 63

Payment in foreign currency

(1) If he can not be covered administrator duties under this Act
made in the Czech currency, the administrator duties accept payment in foreign currency
if not a security payment of the amount. The total amount of payment is increased by
exchange costs.

(2) The conversion of foreign currency into Czech crowns, the exchange rate
announced by the Czech National Bank for the day preceding the date on which payment is made
.

§ 64

Proceedings in the matter of binding information

(1) The holder of a decision relating to binding information by
directly applicable regulations of the European Union ^ 1) is obliged to pay a lump
costs in Case binding information for the provision of special services
by the directly applicable European Union ^ 1).

(2) The decision on mandatory information under directly applicable EU regulations
^ 1) is applicable remedies.

§ 65
Reimbursement of costs


(1) If a person liable to pay the costs incurred by administrators
duties during detention, sale, destruction, abandonment, forfeiture or confiscation
things under this Act or pursuant to a directly applicable regulation
European Union ^ 1), the duty manager sets the amount of such costs achieved if
would amount to at least CZK 100.

(2) Reimbursement of costs under paragraph 1 shall be payable within 30 days of notification of the decision
the amount required person.

(3) The costs referred to in paragraph 1 may be determined no later than 1 year after
end of the calendar year in which the duties of the administrator learned
later than 3 years after the end of the calendar year in which they
costs incurred.

§ 66

Excluding interest on unauthorized dealings manager duties

When managing a duty to apply the provisions of the Tax Code concerning interest on unauthorized meetings
manager duties.

§ 67

Leaving things for their own internal needs administrator duties

Instead of destroying or selling confiscated, seized or abandoned things can
relevant government departments to hold this thing, and store
used for teaching, training, examination and expertise
activity or to perform other activities within the scope of the duty manager.

§ 68


Performance of other application during customs supervision

Provisions on the implementation of customs supervision shall apply mutatis mutandis also
if another law states that an administrator performs other duties
scope, does not resolve this another law to exercise that competence differently.

§ 69
Free zone


(1) The administrator duties may declare the general measure, part of the territory of the Czech Republic
a free zone, on the initiative of the person who will
operator of the free zone.

(2) the duty manager, in whose district the territorial scope
there is a free zone, free zone operators provides technical, operational,
storage, accounting and other operating conditions in the free zone
ensuring compliance with customs regulations and proper exercise customs supervision
.

(3) Decisions in the location and permitting of constructions in the free zone
not be issued without the assent of the přechozího manager duties
issued on the basis of risk assessment for the implementation of customs supervision and compliance with
general measure under paragraph 1 and a decision pursuant to paragraph
second
PART ELEVEN

FINAL PROVISIONS


§ 70
Enabling provisions


(1) The Ministry of Finance shall issue a decree

A) supplementary particulars of the declaration for customs, tax and
statistical purposes

B) the terms and model declaration for persons enjoying privileges and immunities under international
contract

C) the requirements and design of the guarantee certificate and voucher for ensuring
duties outside the customs transit regime,

D) details and specimens for the purpose of securing customs duties
representative who acts on the basis of direct representation

E) requirements and the model of comprehensive security and user
requirements and the model of the debtor's obligation to provide zproštěného
assurance

F) flat-rate costs in Case mandatory information by
directly applicable regulations of the European Union ^ 1) and

G) the conditions under which the customs procedure performed outside the administrator
duties or customs area or outside normal office hours
manager duties for the public, and the method of determining the amount of costs for this performance.

(2) The government orders

A) radius of the reported data and details of the document for statistical purposes
by the directly applicable European Union ^ 1)

B) a model document for statistical purposes by the directly applicable European Union
^ 1) for reporting data on trade in goods between
Czech Republic and other EU member states, if those data
presented in documentary form, and

C) the procedure and thresholds for reporting data and the presentation
repaired or missing data on trade in goods between the Czech Republic and
other Member States of the European Union under directly applicable regulation
European Union ^ 1).

§ 71
Transitional provisions


(1) Proceedings on administrative offenses under the Act no. 13/1993 Coll., Which
commenced before the effective date of this Act and which has not
before the effective date of this Act lawfully terminated, the || | completed pursuant to Act no. 13/1993 Coll., as amended effective prior to the date of entry into force of this Act
.

(2) Proceedings to determine compensation costs and storage charges under the Act no.
13/1993 Coll., Commenced before the effective date of this Act and that
not before the effective date of this Act lawfully terminated || | be completed by Law no. 13/1993 Coll., as amended, effective
prior to the effective date of this Act.

§ 72
Repealing provisions


Repealed:

First Law no. 13/1993 Coll., The Customs Act.

Second Article IV of the Act no. 35/1993 Coll. Amending and supplementing Act
Czech National Council no. 337/1992 Coll., On Administration of Taxes and Fees Act
Czech National Council no. 531/1990 Coll ., on territorial financial authorities, and
Czech national Council Act no. 586/1992 Coll., on income taxes.

Third Article I of the Act no. 113/1997 Coll. Amending and supplementing Act
Czech National Council no. 13/1993 Coll., Customs Act, as amended by Czech National Council
no. 35/1993 Coll. Act no. 54/1956 Coll., on health insurance
employees, as amended, Act no. 32/1957
Coll., on hospital care in the armed forces, as amended
regulations law no. 88/1968 Coll., on prolongation of maternity leave,

Maternity benefits and child allowances from sickness insurance,
amended, and Czech National Council Act no. 589/1992 Coll.
On social security insurance and contribution to government policy || | employment, as amended.

Fourth Part Six of Act no. 256/2000 Coll., On the State Agricultural Intervention Fund
and amending some laws (Act on the State Agricultural Intervention Fund
).

Fifth Part Four of the Act no. 265/2001 Coll., Amending Act no. 141/1961
Coll., On Criminal Procedure (Criminal Procedure Code), as amended
regulations, the Act no. 140/1961 ., criminal Act, as amended
amended, and certain other laws.

6th Law no. 1/2002 Coll., Amending Act no. 13/1993 Coll.,
Customs Act, as amended.

7th Act no. 322/2003 Coll., Amending Act no. 588/1992 Coll., On Tax
value added, as amended, Act no. 337/1992 Coll., On Administration of Taxes
and charges, as amended, and Act no.
13/1993 Coll., customs Act, as amended.

8th Part Seven of Act no. 354/2003 Coll., Amending certain laws in connection with the adoption
Excise Tax Act.

9th Act no. 187/2004 Coll., Amending Act no. 13/1993 Coll.,
Customs Act, as amended.

10th Nineteen of Act no. 413/2005 Coll., Amending laws
connection with the adoption of the Act on the Protection of Classified Information and Security Eligibility
.

11th Part Seven of Act no. 79/2006 Coll., Amending Act no. 85/1996
Coll., On Advocacy, as amended, and other related laws
.

12th Sixteen of Act no. 267/2006 Coll., On amendment to laws related
with the enactment of the Employee Accident Insurance.

13th Part Seven of Act no. 342/2006 Coll., Amending certain laws
related to civil registration and some other laws.

14th The tenth part of Act no. 170/2007 Coll., Amending certain laws in connection with
Czech Republic's accession to the Schengen area.

15th Part thirtieth Act no. 296/2007 Coll., Amending Act no.
182/2006 Coll., On Bankruptcy and Its Resolution (Insolvency Act)
amended, and certain laws in connection
with its adoption.

16th Act no. 136/2008 Coll., Amending Act no. 185/2004 Coll., On
Customs Administration of the Czech Republic, as amended, and Act no.
13/1993 Coll., The Customs Act , as amended.

17th Sixteen of Law no. 41/2009 Coll., Amending certain laws in connection with the adoption
Criminal Code.

18th Part Six of Act no. 218/2009 Coll., Amending Act no. 99/1963
Coll., Civil Procedure, as amended, and certain other
laws.

19th Part Forty-three of the Act no. 227/2009 Coll., Amending certain
laws in connection with the adoption of the law on basic registers.

20th Part twenty-third Act no. 281/2009 Coll., Amending certain
laws in connection with the adoption of the Tax Code.

21st Part One of Act no. 104/2011 Coll., Amending Act no. 13/1993
Coll., Customs Act, as amended, Act no. 185/2004 Coll., On the Customs Administration
Czech Republic, as amended, and Act No.
. 99/2004 Coll., On fishpond, exercising fishing rights, fishing
guard, protection of marine fisheries resources and amending certain acts
(act on fisheries), as amended.

22nd Part eight of Act no. 457/2011 Coll., Amending certain laws in
connection with the adoption of the Act on Financial Administration of the Czech Republic.

23rd Part Seven of Act no. 18/2012 Coll., Amending certain laws in
connection with the adoption of the Law on the Customs Administration of the Czech Republic.

24th Part eight of Act no. 308/2013 Coll., Amending certain laws in connection with
enactment of mandatory labeling of spirits.

25th The tenth part of a statutory measure of the Senate no. 344/2013 Coll., On the amendment
tax laws in connection with the recodification of private law and amending some laws
.

26th Part III of the Act no. 360/2014 Coll., Amending Act no. 235/2004
Coll., On Value Added Tax, as amended, and other related laws
.


27th Government Regulation no. 274/1997 Coll., Laying down
duty rate for imports of products the preferential customs duty is a special regulation
defined the term "max.".

28th Government Regulation no. 115/1998 Coll., Repealing Government Decree no.
18/1998 Coll., Which determines the rate of customs duty and tariff quota for imports of apples
coming from the European Union.

29th Government Regulation no. 133/2001 Coll., Amending Government Regulation no.
297/1999 Coll., Laying down the customs duty on imports of road
tractor units coming from the European Union.

30th Decree no. 248/2002 Coll., Which repeals Decree of the Federal Ministry of Foreign Trade
no. 361/1991 Coll., On health
eligibility of applicants for admission to perform the work of a customs
management and organization performance health services in customs administration.

31st Government Regulation no. 450/2002 Coll., Repealing Government Decree no. 182/2002 Coll
. Establishing a preferential customs duty on imports of fish and fish products
coming from the European Union.

32nd Government Regulation no. 117/2003 Coll., Amending Government Regulation no.
266/2002 Coll., Establishing a preferential rate of import duties for
certain agricultural and food products originating from
European Union.

33rd Government Regulation no. 410/2003 Coll., Amending Government Regulation no.
196/2003 Coll., On setting preferential tariffs and duties
preferential tariff quotas for imports of certain processed agricultural products originating in the European
Union.

34th Government Regulation no. 56/2004 Coll., Amending Government Regulation no.
462/2003 Coll., On the issue of tariff and pricing
import duties for goods originating from developing and least developed countries and || | conditions for their application (customs tariff) and amending certain
related regulations.

35th Communication of the Ministry of Finance no. 251/2004 Coll., Which tells
Ministry of Finance decision to cancel the branches of Customs offices
exercise of their powers.

36th Decree no. 201/2005 Coll., On statistics of exported and imported
goods and method of reporting on trade between Czech Republic and
other Member States of the European Communities.

37th Decree no. 563/2006 Coll., Amending Decree no. 201/2005 Coll.
On statistics of exported and imported goods and method of reporting on
trade between the Czech Republic and other Member States of the European
commonwealth.

38th Decree no. 599/2006 Coll., Repealing decrees regulating
requirements on medical fitness as members of the Customs Administration of the Czech Republic
and some details of customs duty.

39th Decree no. 200/2007 Coll., Amending Decree no. 199/2004 Coll.
Implementing certain provisions of the Customs Act and
repealing certain decrees regulating exemption from import duties and preferential
origin of goods, as amended by Decree no. 200/2005 Coll. and Decree No.
. 411/2006 Coll.

40th Decree no. 393/2008 Coll., Amending Decree no. 201/2005 Coll.
On statistics of exported and imported goods and method of reporting on
trade between the Czech Republic and other Member States of the European
Community, as amended by Decree no. 563/2006 Coll.

41st Decree no. 317/2010 Coll., Amending Decree no. 201/2005 Coll.
On statistics of exported and imported goods and method of reporting on
trade between the Czech Republic and other Member States of the European
Community, as amended.

42nd Decree no. 421/2012 Coll., Which implements certain provisions of the Customs Act
.

43rd Decree no. 35/2015 Coll., Amending Decree no. 421/2012 Coll.
Implementing certain provisions of the Customs Act.
PART TWELVE



EFFICIENCY
§ 73

This Act shall take effect on the date of its publication, except for the provisions
§ 56 Para. 2 point. d) which comes into effect on 1 September 2016.

Pp. Pokorná-Jermanová vr
Zeman

Sobotka


1) For example, the European Parliament and Council Regulation (EU) no. 952/2013 of
9 October 2013 laying down the Union Customs Code (recast
amended).

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.

Regulation of the European Parliament and Council Regulation (EC) no. 471/2009 dated May 6
2009 on Community statistics relating to external trade with
third countries and repealing Council Regulation (EC) no. 1172/95 .

Regulation of the European Parliament and Council Regulation (EC) no. 515/97 on mutual assistance
between Member States' administrations and their cooperation with the Commission
to ensure that customs and agricultural matters.

Council Regulation (EC) no. 1186/2009 of 16 November 2009
system of reliefs from customs duty.

Council Regulation (EC, Euratom) no. 609/2014 of 26 May 2014 on
methods and procedure for making available the traditional own resources and
own resources accruing from VAT and GNI and the measures to meet cash || | claim (recast).

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