Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=2596&nr=315~2F1921~20Sb.&ft=txt
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:
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."
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). "
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
2. the second explanatory notes to saz. REF. 108 new paragraph shall be added to this
"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
(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) 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.
(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
8. In the first paragraph 2. explanatory notes to the saz. REF. 301 shall be crossed out the last
"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.) "
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.
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