The Addition Of The Customs Tariff And The Explanatory Notes To Him

Original Language Title: o doplnění celního sazebníku a vysvětlivek k němu

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=2596&nr=315~2F1921~20Sb.&ft=txt

315/1921.



Regulation



the Government of the Czechoslovak Republic



of 25 June 2002. August 1921



the addition of the customs tariff and the explanatory notes to him.



On the basis of § § 3, 4 and 8 of the law of 20 December 2002. February 1919, no. 97 Coll. and n.,

of the customs territory and the collection of customs duties, in articles., XVII. and XXIII. the law of

February 13, 1906. 20., and articles in., XVII. and XXV. Hungarian

legal article LIII. from 1907 ordered:



§ 1.



Rate of duty (annex to regulation of the Government of the Czechoslovak Republic of 12 October.

in May 1919. 379 Coll. and n.) amends and supplements are as follows:



The present title of the "Note" on the saz. REF. 248 let it be changed to "notes".



Before the text of the existing notes: "the silk gauze to embroidery, etc."

marked "1".



Per this comment 1. Let there be connected as a new note: "2. the Silk

gauze to doing atmospheric embroidery (base on etching) on the dovolovací sheet

under supervision and under the conditions laid down by regulation 200.0-coefficient

7 (seven). "



§ 2.



The explanatory notes to the customs tariff be amended and supplemented as follows:



1. Explanatory notes to the saz. REF. 107 (beer) is replaced by the following text:



Explanatory notes: 1.



(1) This includes whether or not but and porter (English varieties of beer), a beer from malt

separation (distributed in thin mladinka State), beer alcohol free, then

beer barvivé beer from malt (barvivého, i.e., barvivého malt extract

more or less concentrated, partially fermented, which often resembles its

zevnějšími properties of barvivému sugar. 20). other barvivá beers, it

is beer from barvivého sugar with or without the addition of hops, etc. see §

18. BC., annex C (§ 19 uh for. r., č. (C)).



(2) the ship's mumme (according to Christian Mumme, who first brewed) is

sterilisovaný concentrated malt extract without alcohol. 131 or

132; Beer of the acclaimed as a drug. 630; ginger beer (Ginger

but) and similar beverages. 130.



(1) Beer imported from a foreign country into the customs territory shall be subject to regardless of the quality of

General beverage tax, which amounts to 40 h in one liter, and in addition,

regional (County) 20 h in one litre. Pay through the tax and levy shall

is the importer. From taxes and levies is 1.5 litre quantity shall be exempt, which

passenger version for personal consumption.



(2) tax and the levy is collected together with the duty of beer before dispatching it to the official

Customs clearance for free circulation. Declares in writing to the consignment is

udati in prohlášce the name and address of the person who is obliged to incorporate a

taxes, as well as the quantity of beer. At an oral declaration or clearance according to the

the customs of the award shall be given the following information on the customs of the award and the message acknowledgement.



(3) if Imported beer in barrels bearing the trade mark, be examined by the

the amount under this brand, if there is doubt about its accuracy. When

the discovery of beer in barrels 1/4, 1/2, 1, and 2 hl can be used in two-sided agreement

počítati barrels containing 24 to 26 liters per 25 liters, barrels containing 48

up to 52 litres per 50 litres barrels containing 97 and 103 litres per 100 litres, and

barrels containing 194 to 206 litres per 200 litres. In other cases it finds

the quantity of beer under the original invoice that is not administer together with

prohláškou. It requires, however, that the invoice agreed with the status of the shipment

and other accompanying documents, so that it was given the contents of each container

in litres and that there was no doubt as to the correctness of the invoice. If you cannot

the search for the amount or according to the verification marks or the original invoice,

the quantities in litres by calculation from the scales so that is subtracted from the gross

weights expressed in kilograms for barrels, that weighs no more than 80 kg, 38%, and

the barrels, which weighs more than 80 kg, 33% of the gross weight. The rest is the quantity

beer in litres. If the imported beer in the bottles, found the number of bottles

the same size and the contents of one bottle of the same size and calculate the

the total amount is calculated by multiplying these factors. Since the opening of full bottles may

They let us free ourselves, if the party gives an empty bottle of the same size to

its contents could be detected.



(4) a foreign beer imported into places declared to be closed

of the consignments shall be remitted to the Customs Office of clearance inside the perimeter of the

Food tax on line in addition to the duties, taxes and provincial general beverage

(County Hall) benefits even state tax on line in an area 3 to one hectolitre

with the appropriate municipal dose. (See law of September 25, 1919, no. 533

Coll. and n., of 22 December 2004. December 1920. 676 and 677 Coll. and n., and of

on 14 June 2005. April 1920. 264 Coll. and n, as well as the detailed regulation of

16 December 2002. December 1919. 666 Coll. and n., of 31 March. December 1920,

REF. and 678 679 Coll. and n., and of 26 January. April 1920. 265 Coll. and

n.)



2. the second explanatory notes to saz. REF. 108 new paragraph shall be added to this

text:



"How does the wine and fruit juice taxed, see the explanatory notes to the saz. REF. 109. "



3. Explanatory notes to the saz. REF. 109 (wine) the following provisions of this explanatory note:



6. (1) wine, cider and juice from grapes or other fruit are subject to

General beverage tax. General tax beverage makes 1 litre

wine, cider and other juices of grapes 80 h, from fruits other 40 h. from tax

is exempt amount to 1.5 litres, which carries passengers for the

personal consumption.



(2) Mead, wine or Spiced and sweetened drinks hroznovému wines

similar (wine and malt, malthonová etc..), as well as the polovína (wine from the

Marc, the diluted wine, wine from wine yeast, mix wine with polovínem,

with Mead or wine similar drinks etc.) taxed as wine

grape. As the wine fruity beverages produced spirit shall be taxed according kvasením

other fruit juices than grape with addition of water, sugar, alcohol, etc.

or without it. wine bobulová were born there (Blueberry, currant, etc.). Dani

wines are also subject to treatment (medical). Šťavami fruit means the

not concentrated and concentrated juice from grapes or other fruit without

consideration, if they are already ready to eat (fruit syroby) or raw

(succus). This includes also lihuprosté fruit juice (pasteurisované,

sterilisované, etc.). Circumstance, whether you can use without additional drinks

prepare and only dilute or otherwise prepared and whether the drinks

used to drinking or other purposes (e.g. for the production of the goods or to

manufacture of beverages other kind of neb to produce fluids, which cannot use

directly as a beverage), is obliged to incorporate a tax without meaning.



(3) the obligation to zapraviti tax on beverages imported from abroad under the customs

the territory is acquired on passenger transport passengers across the border, dopraveními

transport public transport undertakings or otherwise.

by car, carriage, etc. with the merchant or výčepníka arrival drinks

to the trade company, with other people by taking the drinks. When you transport

other than public transport company performs the Customs Office

of the documents accompanying the consignment to the place of destination of the consignment and its

recipients, after the case, the identity of the person accompanying the shipment. Tax shall be collected

at the same time, the duty, first, when passenger services, both at jinaké

transport than public transport undertaking in those cases when the customs

the Office doubts as to the place of destination and the recipient of the shipment being transported. In

Customs message acknowledgement is beheld and the type and quantity of beverages, or

the amount of the selected tax increases, then the name and address of the person who is to

incorporation taxes required. Each shipment being shipped otherwise than by a public

the transport undertaking neb personally is oznámiti to the supervisory authority competent

According to the place of destination, and at the same time been able to, whether it was checked through without

tax, or why it was taxed.



(4) if Imported wine, cider, juice, etc. in containers that have a domestic

or cizozemskou verification tag, examined the amount of it,

If there is doubt about its accuracy. The contents of containers discovered

According to the original invoice that is not administer together with prohláškou.

It requires, however, that the invoice agreed with the status of the shipment and

other accompanying documents, so that it was given the contents of each container in the

litres and in order to avoid doubts about the correctness of the invoice. If you cannot

the search for the amount or according to the verification marks or from the original invoice,

the quantities of either Matiewiczovým sudoměrem-in the case of vessels, which

You can search by content-or pouring liquids, or Finally, whether or not

cubic capacity calculation. If the consignment consists of more containers of the same

the size of the finds the contents of one container of the same type and the total quantity

calculation. A party may, for the purpose of calculating the contents of the special ordered an empty container

as a sample, but must not be a doubt as to the contents of the agree

with the content of full containers. When the fruit syrobech coming into the store

According to the weights can be in agreement with the party počítati 1 kg at least 0.7 litre.



(5) all kinds of Wine (grape, fruit and artificial), imported in bottles after

obchodnicku edited (adjusted), is subject to tax in addition to the General

beverage special dose of wine in bottles of 1 K from every i

načatých 5 to the prices, which are worked by sticking the taxing marks. The bottle is

considered to be modified after the obchodnicku, if any signs or

If the shape of the prominent wine of a certain type, origin or undertaking,

or if they are enclosed differently than the commonly used in General. Bottle

a smaller 1 litre shall be deemed modified after obchodnicku, although there


It is not any of these requirements, if they are plugged so that there

otevříti cannot be the mere hands. In the bottle of the bottle shall be deemed outside of the usual

also any other shape of the container in which the wine served to the consumer.

Dose is the selling price, if the wine for sale and purchase

the price of the wine is intended for your own needs. It's not even about the price

sales, or about the price of the purchase, or if they are lower than the usual price

business, the price of business benefit. Is exempt from the levy in wine

bottles of less than half a liter, makes the price per one litre more than 5

The price is propočtením (price of the wine in these bottles for the price of a bottle

a one-litre sample), wine (trucked mails) and wine

therapeutic. For the wine, however, is considered the only treatment it wine, which was

the Ministry of the Interior, or health care, therapeutic declared and

is marked as such on the cylinders. The dose of the wine in the bottles is

due before dispatching from the customs control and is it obliged to pay through the nose, who

wine in bottles collected from abroad, if not specified for a free warehouse.



(6) From shipments of wine, must and grape juices and fruit, made to

Customs services Customs Office inside the perimeter of places declared to be closed,

Food tax shall be charged on the line in the area of general tax beverage with

the appropriate municipal dose, and in the case of imports of wine in bottles, in addition,

a special batch of wine in bottles. From wine, musts and juices intended for

free warehouse inside the perimeter of a closed space there is neither

Food tax on line, or a separate batch of wine in bottles. (Laws of

on 25 April. September 1919. 533 Coll. and n., of 22 December 2004. December 1920.

677 Coll. and n., of 17 December 1999. October 1919. 572 Coll. and n., and dated

April 14, 1920. 264 Coll. and n.; the implementing regulation of 16 March 2005.

December 1919. 666 Coll. and n., of 31 March. December 1920. 679

Coll. and n., of 16 December 1999. December 1919. 667 Coll. and n., and dated

April 26, 1920. 265 Coll. and n.) "



4. Explanatory notes to the saz. REF. 110 it is replaced by this explanatory note:



"Sparkling Wine is subject to the general tax and a special dose of drinking wine in the

bottles or food tax on line according to the principles set out in 6.

the explanatory notes to the saz. REF. 109. as regards the taxation of sparkling wines,

being regarded as a sparkling wine, regardless of whether it is a

wine from grapes of neb other fruit (including berries) or a drink of wine

such a spirit content, with the greater of 1% by volume of

which, when you open the bottle for the murmur of the carbonic acid escapes. "



5. Explanatory notes to the saz. REF. 112 it is replaced by the following explanations:



"1.



(1) mineral waters belongs to both natural and artificial. soda

water, Wiesbadenská water for days, etc. The fact that some

mineral water recommended for therapeutic use, does not affect the vyclívání

water according to the REF. 112, and is not a reason for the restrictions on imports.



(2) the ozone water. 630.



2.



(1) mineral waters, including waters specifically therapeutic and bitter, natural and

artificial, are subject to the General area of the beverage in a dose of 8 h from one

litres. This tax in the area of 12 h of one litre soft drinks also are subject to.

Limonádami called with drinks prepared either by mixing fruit with syrobů

water or raw fruit juice with water and sugar. Artificial soft drinks are

products of artificial syrobů or from cukerních solutions with the addition of (essences,

organic acids, dyes). Sparkling lemonade soft drinks are saturated

carbonic acid under pressure. Within this can be thought me a lemonade

products under that name in the trade of fruit juices to be reported more

than 2/3 of the diluted or artificial substitutes; juice less dilute the integration

zařaditi to taxation to the šťavám grape or fruit (see 6.

endnote to the saz. REF. 109).



(2) the tax is required to pay through the importer; is exempt from tax the amount of

to 1.5 litres, which carries passengers for personal consumption.



(3) the tax shall be collected from mineral (sodových) water and soft drinks

along with duties before dispatching the consignment from the official customs control to the

free trade. Declares in writing to the consignment is in udati

prohlášce name and address of the person who is obliged to incorporate tax

as well as the amount of water. At an oral declaration or clearance according to the

the customs of the award shall be given the following information on the customs of the award and the message acknowledgement.

(Law of 25 September 1919, no. 533 Coll. and n., and of 22 December 2004.

December 1920. 677 Coll. and n.; the implementing regulation of 16 March 2005.

December 1919. 666 Coll. and n., and of 31 October. December 1920.

679 Coll. and n.)



6. To 4. explanatory notes to the saz. REF. 130 zařaďuje to between 4. and (5). paragraph

a new paragraph worded as follows:



"On the tax treatment of concentrated musts and concentrated fruit juices, see 6.

endnote to the saz. REF. 109. "



7. in the explanatory notes to the saz. REF. 131 zařaďuje between the penultimate and the

the last paragraph, a new paragraph worded as follows:



"On the tax treatment of fruit juices and soft drinks, see the explanatory notes to the saz. REF. 109 and

112. "



8. In the first paragraph 2. explanatory notes to the saz. REF. 301 shall be crossed out the last

sentence:



"carbon electrodes up to RM" and at 2. paragraph of the same explanatory notes

the words: "in the weight under 5 kg per running metre".



9. In the explanatory notes to the saz. REF. 453 idleness is 6. paragraph: "Hollow Auger bits

(rock Auger bits of hollow steel bars). 460 ", and in the first

endnote saz. REF. 460 Appendix at the end of 4. paragraph: "also hollow

Auger bits (rock Auger bits of hollow steel bar) ".



10. In the first paragraph 1. explanatory notes to the saz. REF. 546 were giving up at 3. and

4. Transhipment of the words: "in under 5 kg per running metre".



11. the provisions of III. section (beer) the second part of the explanatory notes,

discussing the consideration of export objects exports is

prokázati, replaced by the following text:



"Beer exported from abroad there is a general tax beverage when

manufacturer of beer, required to incorporate a tax, shall submit to the supervisory authority before the

before it becomes a tax paid, a written export declaration in triplicate with the designation

the Customs Office at which the consignment hath; the supervisory authority shall confirm the

all three entries, one returns, the second shall be retained and

third shall send the Customs Office to confirm. The Customs Office shall confirm the

the announcement from actual output and return them immediately to the supervisory authority.

If the reported shipment (unless the Declaration revoked) gets off to a

Customs abroad at the time of one month after the announced departure,

the tax authority also prescribes. stool entrepreneurs independently from tax

the possible introduction of důchodkového criminal proceedings. (See the detailed

Regulation of 31 May. December 1920. 678 Coll. and n.) "



§ 3.



The provisions of § 1 of this regulation enter into force on the eighth day after

publication, the provisions of section 2 of the day of its publication. In one case this regulation imposes

the Minister of finance in agreement with the Minister of trade, Minister of agriculture

and the Minister responsible for the administration of the Bureau of foreign trade.



Black v. r.



Dr. Cinderella in r.



Dr. Smith in the r.



Dr. William I in r.



Dr. Mičura in r.



Dr. Gruber in r.



Dr. Fajnor in r.



Dr. walk in r.



Dr. Edvard Beneš in r.



Dr. Hannah F in r.



Husák in r.



Dr. Burger in r.



Dr. Brdlík in r.



Dr. Hotowetz v. r.,



also the Minister of Hanačíka.