104/2011 Sb.
LAW
of 17 December. March 2011,
amending the Act No. 13/1993 Coll., the Customs Act, as amended
legislation, law No 185/2004 Coll., the customs administration of the Czech Republic, in the
as amended, and Act No 99/2004 Coll., on fish farming,
the performance of the fishing rights, Fisheries Guard, protection of marine fishing
resources and on the amendment of certain laws (Act on fishery), as amended by
amended
Modified: 17/2012 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
The change of the Customs Act
Article. (I)
Act No. 13/1993 Coll., the Customs Act, as amended by Act No. 35/1993 Coll.
Act No. 113/1997 Coll., Act No. 63/2000 Coll., Act No. 257/2000 Coll.,
Act No. 265/2001 Coll., Act No. 1/2002 Coll., Act No. 309/2002 Coll.
Law No. 322/2003 Coll., Act No. 356/2003 Coll., Act No. 186/2004 Coll.
law no 413/2005 Coll., Act No. 79/2006 Coll., Act No. 267/2006 Coll.
Act No 342/2006 Coll., Act No. 170/2007 Coll., Act No. 296/2007 Coll.
the Act No. 136/2008 Coll., Act No. 41/2009 Coll., Act No. 218/2009 Sb.
Act No. 227/2009 Coll. and Act No 281/2009 Coll., is hereby amended as follows:
1. the title of the first: "INTRODUCTORY PROVISIONS".
2. § 1, including footnotes 1 and 2:
"section 1
This Act regulates the
and) further to the directly applicable European Union legislation ^ 1) legal
relations arising in the performance of public administration in the area of supervision of
international trade of the European Union,
(b)) some of the other legal relations in the field of customs ^ 2).
1) Council Regulation (EEC) No 2913/92 of 12 October 1992. October 1992 establishing
the Community customs code, as amended.
Commission Regulation (EEC) No 2454/93 of 2 July 1993. July 1993 laying
Council Regulation (EEC) No 2913/92 establishing the Community customs code
The community, as amended.
Council Regulation (EEC) no 1186/2009 of 16 January. November 2009 concerning the system
The Community arrangements for exemption from customs duties.
Regulation of the European Parliament and of the Council (EC) no 638/2004 of 31 March 2004.
March 2004 on Community statistics on the trading of goods between Member
States and repealing Council Regulation (EEC) No 3330/91, as amended.
Council Regulation (EEC) No 2658/87 of 23 July. July 1987 on the tariff and
statistical nomenclature and on the common customs tariff, as
the text of the.
2 § 2 (b)). and) Law No 185/2004 Coll., the customs administration of the Czech Republic,
in the wording of later regulations. ".
3. the title of the second: "the CONDITIONS for the PERFORMANCE OF CERTAIN functions and
THE LABELLING OF THE CUSTOMS ADMINISTRATION ".
4. In article 14, the title shall be deleted.
5. In article 14, paragraph 1 reads:
"(1) For performance of the functions referred to in paragraph 2, the customs officer must, in addition to
the assumptions provided by law for service members
security forces, and civil staff, in addition to the assumptions
laid down by the labour code, meet the other prerequisites as defined
by law, laying down some of the other conditions for the exercise of
Some functions in State bodies and organizations ^ 4). ".
6. In article 14, paragraph. 2 (a). and), after the words "the representative of the Director-General,"
the words "the Director of the section, Deputy Director of the section".
7. In article 14, paragraph. 2 (a). (c)), the word "and" shall be replaced by a comma and the word
"Department" with the words "and head of the Department".
8. § 20, including title and footnote No 3 and 5b deleted.
9. In § 21. 3 the words "modifies the Ministry ' shall be replaced by the words
"the Ministry of Finance (hereinafter referred to as" the Ministry ")".
10. section 22, including footnotes, no. 5 c is deleted.
11. In section 23, paragraph. 3 the second sentence, after the words "shall be inserted the word" sound ",
the image ".
12. In section 24 shall at the end of the text of paragraph 2, the words "as soon as it
the circumstances of the Act or the procedure permitting ".
13. In section 28, the following shall be added at the end of paragraph 2, the phrase "at the request of a controlled
persons with a customs officer proves the staff card. The Ministry provides
by a decree of the elements and the pattern of the staff of the card and the mode of proof
the jurisdiction of the customs administration of the professional licence. ".
14. In section 28 paragraph. 3, the words ", the model and provides
Ministry decree, "shall be deleted.
15. In section 29a, paragraph. 1, the words "special law ^ 5 d)" shall be replaced by the words
"tax regulations ^ 5 d)".
Footnote No. 5 d:
"5 d) Law No 280/2009 Coll., tax regulations.".
16. In section 29a is inserted after paragraph 2, a new paragraph 3 to 5, which
added:
"(3) the obligation of secrecy is not a customs officer relied on against
the police authority, Prosecutor, Court, another security
the choir, the customs, police or similar authority of the Member State
The European Union or of the authority, who shall exercise supervision in the fields of
the scope of the Customs authorities, as regards the data necessary for the performance of their
tasks.
(4) the Customs authorities shall cooperate with the armed forces, security
Councils and other public authorities, as well as legal entities and physical
persons. In the framework of the cooperation of the Customs authorities, in particular the attention of these authorities
and the person on the fact, that affect their activity and may lead
a threat to or breach of the internal order and security, if this
law or other legal regulation provides otherwise.
(5) Customs authorities shall transmit the information to the police of the Czech Republic,
the intelligence services of the Czech Republic, the military police, the Ministry of
the Interior of the prison service of the Czech Republic and other public authorities
the Administration, which in the field concerning the scope of customs authorities
carrying out the supervision or control of the lead administrative tort, and that are
necessary for the performance of their responsibilities. ".
The former paragraph 3 becomes paragraph 6.
17. In section 29a, paragraph. 6, after the words "of confidentiality" added after "stored
under this Act ".
18. In section 30, paragraph. 1, after the words "explanation from the", the words "persons
which performs customs control, or from the "and the words" offence, customs
tort or other "shall be replaced by the word" or ".
19. In section 30, paragraph. 2 the words "the offence or any other ' shall be replaced by the word
"or".
20. section 30 paragraph. 4, the words "or the type of husband" are replaced by the words
"her husband, partner or companion" and the word "offence" shall be replaced by
the words "administrative offence".
21. In section 30, paragraph. 7, the words "(hereinafter" refund ") ' shall be deleted.
22. In section 30, paragraph. 8 the second sentence, after the words "person" is the word
"in advance".
23. In section 31, paragraph. 2 letter a) is added:
") suspected of having committed an offence or misconduct".
24. In section 31, paragraph. 2 (d)):
"(d)) which presents under this Act, or at the request of the Ministry of
or territorial financial authorities. "
25. In section 31, paragraph. 2 letter e) including footnote No 14:
"e) that is implemented in the customs surveillance or customs control by directly
the applicable regulation in the European Union ^ 14)
14) Article. 4 Council Regulation (EEC) No 2913/92. ".
26. In section 31, paragraph. 2 (f)):
"(f)) that enters the space, rooms and equipment used by Customs
authorities, the Ministry, the Office of the Government representation in matters
ownership or territorial financial authorities, in which the Customs authorities
ensure compliance with the public order ".
27. In section 31, at the end of paragraph 2, the period is replaced by a comma and the following
the letter i), which read:
"i) in which the check is carried out by the Customs authorities according to the law
regulations pertaining to the competence of the Customs authorities. ".
28. In § 32 paragraph. 1 letter b), including footnotes, No 15:
"(b)) has to be demonstrated under special legislation ^ 15),
15 for example, the code of criminal procedure). ".
29. In § 32 paragraph. 1 (a). (c)), for the words "Customs authorities" shall be inserted after
"the Ministry, the Office of the Government representation in property Affairs".
30. In § 32 paragraph. 1 (a). (d)), the words "was caught in the Act,
that meets the characters of offence, customs or any other ' shall be replaced by
"he is suspected of having committed misconduct".
31. In section 33, paragraph. 2 the word "Restrictions" shall be replaced by the word "restrictions".
32. In § 33a paragraph. 1 the words "secured under section 309 or withdrawal
under the special law ^ 5f) "shall be replaced by" secured under section 309
or securitized, withdrawal or dismantled, according to a special legal
code ^ 5f) ".
Footnote No. 5f:
"for example, 5f) § 42 paragraph. 1 of law no 353/2003 Coll., on consumer
taxes, as amended, § 79 penal procedure code, law No.
185/2001 Coll., on waste and amending certain other acts, as amended by
amended, law No 111/1994 Coll., on road transport, in
amended. ".
33. In § 33a paragraph. 2, the words "of the road. ^ 5 g) "shall be replaced by
"traffic on roads ^ 5).".
Footnote No. 5 g:
"5 g) § 2 (b). EE) Act No. 361/2000 Coll., on the road
roads and on the amendment of certain laws (the law on road traffic)
amended. ".
34. In section 33a, the following paragraph 6 is added:
"(6) the technical means to prevent the departure of the vehicle cannot be used
in the case of a vehicle of the armed forces, security corps, fire
protection, vehicle intended for provision of medical services, vehicle
disabled vehicle or persons enjoying privileges and immunities under the Special
the law or international treaties ".
35. In section 33b, paragraph. 2 (a). (b)), the words "and nástrahová" are deleted.
36. section 33 c is inserted:
"§ 33 c
Devices and documents
(1) An instrument means a thing, including the covering document space
or activity for the concealment of the real identity of the person
prevent disclosure of its activities or the concealment of the activities of the customs
authority. A document means the deed, or other document
used for the concealment of the actual identity of the person, to prevent disclosure of the information
activities, covering resource or security techniques to the concealment of
the activities of the customs authority, or for any other similar purpose.
(2) A document may be a group of the card or the card of a Senator,
Member of the Government, the Governor of the Czech National Bank, a member of the Supreme
the control of the Office, the Office of the Inspector for the protection of personal data and the judge
The Constitutional Court, judge and Prosecutor card and voucher
persons living or deceased.
(3) the covering document issued by the Ministry of the Interior is responsible, or on the basis of the
decision of the Minister.
(4) if it is due to the nature of the document, you may need to cover the Ministry of
the Interior of the cover when the procurement or issuance of the document to the extent necessary
ensure that information systems maintained under specific legal
the laws of insert, change or erase the data needed and justified
cases, the blocking of such data. These data do not indicate separately and
lead together with other personal data, if the Ministry of the Interior
provides otherwise. Public authorities, at the request of the Ministry of the Interior
the cover document and issue in connection with the provision, use and
termination of use shall carry out the necessary measures. While progress
so, to avoid disclosure of the activities of the Ministry of the Interior or the customs
authority. ".
37. § 33d including title:
"§ 33d
Security technology
Security technology means the technical resources, equipment and
the files used for the purpose of asset protection and security
the prevention of tampering with the goods, and to document the
facts showing that a crime has been committed. "
38. In § 34 paragraph. Part 1 introductory provisions: If there are reasonable grounds for
the suspicion that the person has a gun, which would be unduly
used to violence or pohrůžce violence or which could endanger the life of the
or the health of your or any other person, is entitled to a customs officer the suspicion
examine and then remove this weapon, if it is a person. "
39. In § 34 paragraph. 1 (b)):
"(b)) that is implemented in the customs surveillance or customs control by directly
the applicable regulation in the European Union ^ 14) ".
40. In § 34 paragraph. 1 (c)):
"(c)) that enters the space, rooms or equipment for
the use of the Customs authorities, the Ministry, the Office of the Government representation in the
matters of property or territorial financial authorities, in which the customs
authorities ensure compliance with the public order ".
41. In section 34 is at the end of paragraph 1, the period is replaced by a comma and the following
the letters e) and (f)) are added:
"e) in which the check is carried out by the Customs authorities according to the law
regulations pertaining to the competence of the Customs authorities,
(f)) which came to the explanations referred to in section 30. ".
42. In § 34 paragraph. 2 the word "strident" is replaced by
"take stronger ^ 6)".
Footnote 6 is added:
"6) section 118 of the criminal code.".
43. In section 35, the words "monitoring and control by the Customs authorities according to the law
regulations of the European Communities ' shall be replaced by the words "customs supervision, and
Customs control, or the performance of other tasks arising from the legal
regulations, belonging to the competence of the Customs authorities, ".
44. the heading of section 36: "the Permission of Customs officers in checking of the goods declaration
After the release of the goods ".
45. In article 36, the words "follow-up" are replaced by the words "control
the Declaration ".
46. the following section is inserted after section 36a 36b, which including the footnote.
16:
"section 36b
(1) a customs official in the position of the authorized Customs authority ^ 16) is entitled to before
the commencement of operations of criminal proceedings on its own initiative or on the basis of the
initiative of the other person or authority for the purpose of obtaining knowledge of the criminal
activity search, detect, and, if necessary, to document
the facts suggesting that the crime has been committed.
(2) a customs officer in a position designated by the customs authority in the performance of activities
referred to in paragraph 1 in accordance with this Act, for the use of the privileges and
the funds referred to in it.
section 12, paragraph 16). 2 of the code of criminal procedure ".
47. § 37 including heading and footnote No 17:
"§ 37
Permission to check persons and means of transport
(1) in the exercise of its jurisdiction is entitled to stop people and customs
means of transport ^ 17), check zavazedel, transport
resources, their costs, the transport and accompanying documents. When
control of the means of transport and their cost is a customs officer is authorized to
use a special x-ray technique. When stopping traffic
the customs officer shall proceed mutatis mutandis as a resource member of the police of the Czech
of the Republic.
(2) if required by the operating conditions or the need for the effective implementation of the
control of the road transport vehicle and its cargo in accordance with paragraph
1, are the people, in which the inspection is carried out shall, on its own
remove the risk and expense of the road means of transport to the
the nearest suitable place set celníkem where you can check the traffic
resource and its cargo efficiently perform.
(3) the State shall not be liable for the damage, which occurred delays traffic
resource as a result of the checks referred to in paragraphs 1 and 2; the provisions of the Act
on liability for damage caused in the performance of public authority by a decision
or incorrect official procedure without prejudice to. ".
section 79, paragraph 17). 1 (a). k) of the Act on road traffic ".
48. In § 37a paragraph. 2, the words "which are the Customs authorities
appointed "is replaced by" belonging to the competence of the Customs authorities ",
the words "in the territory of the country" shall be replaced by the words "in the territory of the Czech Republic"
the word "Act" ^ 6 c) "shall be replaced by the word" code ".
Footnote No 6 c shall be deleted.
49. In section 37 c of paragraph 1. 3, the word "and" shall be replaced by a comma and at the end of the text
paragraph the words "damage, theft, destruction, and
the loss ".
50. In paragraph 38. 1 (b)):
"(b)), slzotvorné, electrical and other temporarily incapacitating means".
51. In section 38 at the end of paragraph 1, the period is replaced by a comma and the following
Letter to), which read:
") výbuška intervention.".
52. In section 38, paragraph. 2, after the words "Customs authorities", the words ",
the Ministry, the Office of the Government representation in property Affairs "and
the words "that is threatening the" shall be replaced by the words "which those persons and
the property compromises ".
53. In the second subparagraph of section 40. 1 introductory part of the provision, the words "in these
the cases ' shall be deleted.
54. In the first subparagraph of section 40. 1 (a). (c)), for the word "overcome" is a Word
"active".
55. In the second subparagraph of section 40. 1 (d)):
"(d)) to prevent the escape of dangerous offenders, which cannot other
in a way, ".
56. In the second subparagraph of section 40. 1 (f)):
"(f)) that turned away a dangerous attack, threatening the protected object of the customs
Administration, or the object of the Ministry, the Office of the Government representation in matters
property, or the territorial financial authorities, in which the Customs authorities
ensure compliance with the public order, after a futile challenge to
dropped by this attack, ".
57. In the second subparagraph of section 40. 1 at the end of the text of the letter g), the words "or
immediately threatening the life or health of other animals ".
58. In paragraph 41. 1, after the words "shall" be inserted the word "immediately".
59. section 43 including title:
"§ 43
Special restrictions
When the procedure against a pregnant woman, apparently the person apparently high age,
a person with obvious physical defect or disease or to a person apparently under the age of
15 years may not use customs officer punches and kicks, slzotvorný, electric or
another similar resource temporarily incapacitating, baton or another attack
resource, throwing a resource having the nature of firearms temporarily
zneschopňujícím effect, throwing a resource that does not have the nature of weapons,
extrusion, extrusion shield, service dog, intervention
výbušku, strike threat facing a firearm, firearm
a warning shot and the gun, except cases when such a person attack
immediately endangers the life or health of the customs officer or another person, or
There is a risk of greater damage to property, and the danger cannot be averted otherwise. ".
60. The heading of title fifth: "CUSTOMS SUPERVISION".
61. In the title of the fifth title of the second part as follows:
"THE PERFORMANCE OF CUSTOMS CONTROL AND CUSTOMS CHECKS".
62. the title of section 48 reads: "the exercise of customs control".
63. In section 48, paragraph. 1, after the words "subject to" is the word "customs" and
the word "subject to" is added after the word "customs".
64. In section 48, paragraph. 2 and 3, the word "When" is the word "customs".
65. In section 48, paragraph. 4, after the words "in the framework of the" following the word "customs" and the words
"in the manner referred to in section 24 shall be deleted.
66. In section 48, paragraph. 7 the first sentence, after the word "power" is inserted after the word
"the customs" and at the end of the paragraph, the following sentence "as the reason
retention of documents, the Customs authorities shall without delay the following documents
return to the person detained. The Customs authorities are obliged to ensure
protection of detained documents against their theft, loss, destruction,
damage or abuse. ".
67. Article 48 shall be added to paragraph 8, which including the footnote.
18:
"(8) the Customs authorities may provide the customs supervision of the goods
or to ensure that goods subject to customs supervision customs seal. Customs
seal means to ensure the identity of the goods or of goods in the
means of transport, containers, packaging or in rooms
seal, seal, mark or other locking device so that the
These goods could not be cut or paste the item without
the disruption of the security instrument. Break the Customs seal can only be
the consent of the customs authority ^ 18).
18) Article. 72 Council Regulation (EEC) No 2913/92. ".
68. the heading of section 49 reads as follows: "exemption from customs control".
69. In § 49 paragraph. 1 introductory part of the provisions in paragraph 2, the words
"The monitoring carried out by the Customs authorities ' shall be replaced by the words" customs control ".
70. In article 49, paragraph 3 shall be added, which including the footnote.
19:
"(3) are not subject to Customs control on consignment with the official and other
documents containing classified information, according to a special law ^ 19),
If you meet all the conditions and requirements for the handling and transport.
19) Law No 412/2005 Coll., on the protection of classified information and
security, as amended. ".
71. the heading of section 50 reads: "Interaction of persons, for which the Customs authorities shall carry out
Customs supervision ".
72. In section 50, paragraph. 1, the words "anyone carrying goods subject to
supervision "shall be replaced by the words" a person who is a suspect that has
themselves of the goods subject to customs supervision ", the word" shall "shall be replaced by
the word "shall", the word "implementing" shall be inserted after the word "customs" and
the word "means" shall be inserted after the word "luggage".
73. In section 50, paragraph. 2 and 3, after the words "carried out" following the word "customs".
74. In section 50, the following paragraph 5 is added:
"(5) where required under the operating conditions or the need for the effective implementation of the
Customs supervision and customs control are persons, which is done by the customs
surveillance or customs control, shall be at your own cost and risk
attend the road mode of transport, flying the goods on the
the nearest suitable place laid down by the Customs authorities of the customs control, where you can
or the customs control efficiently execute. ".
75. In section 51, paragraph. 1 the first sentence, after the word "implementation" is the word
"customs".
76. In § 51 paragraph 2 is added:
"(2) the Customs authorities must ensure the protection of documents against loss,
destruction, damage or misuse, and must not forward these documents and
to communicate data and information to any other person without the consent of the person who is
granted, with the exception of cases, when may do so under the Special
legislation or under international agreements. "
77. in section 51a is inserted a new section 51b which including title:
"section 51b
Registration privacy policy
In connection with the exercise of their jurisdiction, the Customs authorities shall be entitled to
request to the Ministry of the Interior regarding the customs, which can reasonably be
assume a threat to their life or health, the measures for accounting
protection of personal data of the customs officer, his spouse, partner, child and
the parents, in their private vehicles, as well as measures to protect registration
covering documents and official vehicles. ".
78. In § 52 paragraph. 1 the words "on the form in which" shall be replaced by "on the
used data carrier on which "and at the end of paragraph 1, the following sentence
"The beginning of the period provides for a directly applicable regulation
Union ^ 20). ".
Footnote No 20:
"Article 20). 16 Council Regulation (EEC) No 2913/92, as amended. ".
79. In article 52, paragraphs 2 and 3 shall be deleted and shall be deleted at the same time indication
of paragraph 1.
80. section 53, including footnote 21 reads:
"section 53
On the performance of customs control are not covered by the law on State control ^ 21).
21) Law No 552/1991 Coll., on State control, as amended
regulations. ".
81. section 84 is repealed.
82. In section 102 paragraph. 1 the first sentence, the reference to footnote No. 1e
at the end of the text is deleted and the second sentence, the words "in the territory of the Czech
of the Republic ".
83. In section 102 paragraph. 2 the word "institutions" shall be replaced by "the authorities".
84. In § 104 paragraph. Part 1 introductory provisions:
"The basic necessities of the written decision on release of the goods into the
Customs procedure or about the end of the procedure (hereinafter referred to as "the decision of the
the release of ") are".
85. In paragraph 104. 1 (a). (d)), the words ' the decision ' shall be replaced by
the words "when the decision was signed".
86. In § 104 paragraph. 1 (a). (e)), the word "accurate" is deleted.
87. In paragraph 104. 1 the letter g) is added:
"(g)) the subheading of the customs tariff, if the specific legislation
otherwise, the ".
88. In § 104 paragraph. 1 letter h) including footnote No 22:
"h) handwritten signature of the official of the person with the name, surname and
the function and the imprint of the stamp of the staff; These particulars may be replaced
an advanced electronic signature based on a qualified
a certificate issued by an accredited certification service provider
services ^ 22), if the decision of the official person by electronic means, or
an ^ 22), where a decision is issued electronically by using
automated data-processing system.
22) Act No 227/2000 Coll., on electronic signature and amending certain
other laws (the law on electronic signature), as amended
regulations. ".
89. In § 104 paragraph. 2, introductory part the provisions of:
"The written decision of release, which is vyměřováno duty or tax,
In addition to the particulars referred to in paragraph 1 contains ".
90. In paragraph 104. 2 letter a) is added:
"the customs value of goods),".
91. In section 104 at the end of paragraph 2, the period is replaced by a comma and the following
letter e), which reads as follows:
"e), variable symbol, under which payment will be credited to the account of the customs
Office. ".
92. In paragraph 104. 3 the first sentence, the words "customs or civil
employees to carry out his "shall be replaced by the words" official person to fulfil the
its ".
93. In § 104 paragraph. 4, after the word "proposed" shall be inserted the word "customs".
94. In § 104 paragraph. 5, after the words "relevant" following the word "customs" and
the word "decision" shall be inserted after the words "for release."
95. In § 104 paragraph. 6, after the word "decision" shall be inserted after the words "on the
release ".
96. In § 104 paragraph 7 is added:
"(7) Against the decision on the release of payable does not prejudge either orally or any other Act
You cannot apply the remedies. ".
97. In § 104 paragraph. 8, the words "paragraph 6" shall be replaced by the words "paragraph 7".
98. In § 104 paragraph 9 is added:
"(9) does not exclude the nature of things, apply for a decision to be issued in the
the electronic exchange of structured data reports provisions
paragraphs 1 and 2 shall likewise. ".
99. Article 104, paragraphs 10 and 11 shall be deleted.
100. In section 105, the word "statement" ^ 8aa) "shall be replaced by
^ "Declaration of 23)" and at the end of the text of section 105 shall be added the words "and for the
the application of commercial policy measures, of the Czech Republic ".
Footnote 23:
"23) Article. 59 to 61 of Council Regulation (EEC) No 2913/92 establishing the
the Community customs code, as amended. ".
101. In section 105, the existing text shall become paragraph 1 and the following
paragraph 2, which reads as follows:
"(2) the Ministry shall lay down by decree a list of identifiers for the
the need for further classification of the goods in the Czech Republic; These identification
the codes shall be declared for the integrated tariff
Of the European Union. ".
102. In the title of the ninth episode of the the seventh including title and footnote 24
added:
"PART OF THE SEVENTH
CHECK THE DECLARATION AFTER RELEASE OF THE GOODS
§ 127
(1) unless otherwise provided in this Act, shall apply for the implementation of the checks
the accuracy of the Declaration after release of the goods ^ 24) (hereinafter referred to as
"check after release of the goods"), which shall be carried out on persons, as defined in
article. 78 Community customs code ^ 24), as well as to the rights and obligations of the
These persons and for the competence of the customs authority, inspecting,
Similarly, the provisions of the tax code for tax inspection.
(2) if the controlled person will not allow the customs authority to initiate and execute
check after release of the goods, may be imposed a fine of riot.
The provisions of the tax code to call the tax administrator to start the tax
checks during inspections after the release.
(3) where the Customs authorities, in checking the imports after the release of the goods or
exports of goods have reasonably considered that escaped from customs supervision,
the controlled person, to which the check is carried out after his release,
the challenge of the customs authority to submit the document from which it is clear that
the goods the customs status of Community goods. Unless controlled
the document, the Customs authorities may, at its expense and risk
move the checked item on the site, which is under the direct
supervision, and controlled person set a time limit for supplementary submission
of this document.
Article 24). 78 of Council Regulation (EEC) No 2913/92, as amended. ".
103. In the tenth episode of the head including the heading and footnote No 25
added:
"PART OF THE FIRST
TRANSPORT OF GOODS RELEASED FOR FREE CIRCULATION DUE TO ITS SPECIAL
The USE of the
§ 128
(1) if the goods are released for free circulation on the basis of the authorisation
favourable tariff treatment by reason of their nature or the Special
You can use the transport of the goods between two authorisation holders
established in the Czech Republic take place only on the basis of compliance with the
notification obligations to the Customs Office, and on the part of the holder of the
authorization-the transferor or assignor. For the fulfilment of this notification
the obligation to apply the model of control copy T5 and the provisions directly
the applicable regulation in the European Union ^ 25) about its terms and how to
the use of the analogy.
(2) for the extension of, or make changes permission to
release of goods for free circulation with a favourable tariff treatment of
because of its nature or end-use shall apply section, paragraph 135. 1 and 2
Similarly.
Article 25). paragraph 296. 2 and annex No. 63 of Commission Regulation (EEC) No 2454/93,
as amended. ".
104. In the tenth part of a second title the title is: "conditional MODES
RELIEF FROM CUSTOMS DUTY AND REGIMES WITH ECONOMIC IMPACT ".
105. In paragraph 135. 1, the words "the use of the economic effect of ^ 8e)
or to operate a customs warehouse ^ 8f) "shall be replaced by the words" release
goods for the arrangements with the economic effect of ^ 8e), to operate a customs
warehouse ^ 8f) or enable specific use ^ 26) ".
Footnote No. 26:
"26) Article. 291 to 300 of Commission Regulation (EEC) No 2454/93, as
text. ".
106. section 135a and 135b are deleted.
107. In section 233, the existing text shall become paragraph 1 and the following
paragraph 2, which reads as follows:
"(2) the goods shall become the property of the State acquisition of the decision,
that was their abandonment in favor of the State. ".
108. section 237, including footnote No 8 repealed.
109. In the title of the twelfth part of the third title:
"THE GOODS ENJOYING PROTECTION UNDER INTERNATIONAL LAW, AND THE GOODS IMPORTED
PERSONS ESTABLISHED OR RESIDENT OUTSIDE THE TERRITORY OF THE CZECH REPUBLIC,
ENJOYING PRIVILEGES AND IMMUNITIES UNDER INTERNATIONAL LAW ".
110. In paragraph 237c. 2 the second sentence, the words "free zone
or a free warehouse shall be replaced by a free zone, or
free warehouse ".
111. In paragraph 237h. 2 the words "the free zone or the free
customs warehouse "shall be replaced by the words" the free zone or the free warehouse ".
112. section 254 is:
"§ 254
The payment of duties, taxes and charges levied on imports and managed
the Customs authorities shall, under the conditions laid down by specific legal provisions
ensures the provision of a security. ".
113. section 256, including footnotes, No 27:
"§ 256
(1) security may be to provide
and by transfer or by inserting the appropriate) the amount on account of the Customs Office to the
ensure customs or tax debt which has been or could
arise from one operation performed by one debtor (hereinafter referred to as "Customs
the security "),
(b) the liability to ensure customs) or tax debt, which was incurred or
could arise from one or several operations carried out by one
the debtor (hereinafter referred to as the "comprehensive security"),
(c) to ensure the Customs liability) or tax debt, which was incurred or
could arise from one operation performed by one debtor (hereinafter referred to as
"the individual guarantee '), and with the use of the guarantee or the guarantee
the document,
(d) the establishment of the lien under) of the tax code.
(2) if it is granted, the customs security, converts a person who is required to
provide a guarantee, the amount on account of the Customs Office, in accordance with the
terms of payment provided by the Office on the basis of the request of the person,
that is required to provide security. Similarly when folding
Customs security based on the permission of the Customs authorities of another
the person than the one who is obliged to provide her 27 ^ ^).
(3) a relaxed customs security office shall immediately return to složiteli or
the složitele uses it to ensure that customs or
the tax debt.
(4) if there is no customs or tax debt has been paid, the customs security
the payment of duty and its accessories, taxes and charges levied on imports
and their accessories, freight, storage charges, fines imposed by the
This law and the costs of the proceedings. Any overpayment of customs security shall be
Returns to the person who provided the customs security, within 30 days from the date of the findings
his above. On the date of payment of the customs duties, taxes, fees and charges referred to in the first sentence is the day
the due date.
27) Article. paragraph 189. 3 Council Regulation (EEC) No 2913/92, as amended. ".
114. Article 258, paragraph 1 reads:
"(1) to ensure the Customs and tax debt consolidated certainty may
authority may authorise, at the request of the debtor, or a person who could become
the debtor (hereinafter referred to as "user"). ".
115. In § 258, paragraph. 4, the word "Holder" shall be replaced by the word "user".
116. In § 258, paragraph. 5, the words "authorisation holder" shall be replaced by the words
"the person to whom the authorization was given".
117. In the first sentence of section 259, the words "guarantee" shall be replaced by the words
"General Security", the words "customs debt or debts" are replaced by the
the words "Customs and tax debt or customs and tax debt" in a sentence
Second, the words "guarantee" shall be replaced by "comprehensive security" and
the words "customs debt or sum of Customs debts" are replaced by the words "Customs
and the tax debt or sum of customs and tax debts "and in the third sentence,
the word "guarantee" shall be replaced by "comprehensive security" and the words
"guarantee" shall be replaced by the words "General Security".
118. In section 260, paragraph. Part 1 introductory provisions: "the Guarantor may be
the only person other than the debtor, that it enabled the competent customs authority on the
the request ".
119. In section 260, paragraph. 1, letter a) is added:
"and the comprehensive guarantee) according to § 258, has to be provided
a comprehensive guarantee ".
120. In section 260, paragraph. 1 (a). (b)), and (c)), the word "individual"
replaced by the words "the individual guarantee".
121. In section 260, paragraph. 2 (a). (b)) § 260a paragraph. 4 of the introductory part of the provisions,
§ 260a paragraph. 4 (b). (b)) and in section paragraph 260f. 1 and 3, the word "customs"
the words "and tax".
122. In section 260, paragraph 3 reads:
"(3) the Customs authorities shall revoke the authorisation if it finds that the guarantor
no longer fulfils the conditions referred to in paragraph 2. ".
123. In section 260, paragraph. 5, § 260a paragraph. 1 and section 260a paragraph. 4 (b). and)
the word "guarantee" shall be replaced by "comprehensive security".
124. In section 260, paragraph. 7, the words "customs debt provide the guarantee in the Charter,
the guarantee document or a certificate of warranty "shall be replaced by the words" for the purposes of
Customs and tax debt to accept the warranty, the warranty
document or the provision of a comprehensive guarantee certificate ".
125. In section 260, the dot at the end of paragraph 8 shall be replaced by a comma and the following
the letter d) and e) are added:
"(d) a member of the United people), registered as a payer of taxes of the
added value,
(e) related person) economically, if such a link can affect
on compliance with customs and tax debt. ".
126. In § 260a paragraph. paragraph 1, § 260j. 1 and section 260 k, paragraph. 1, after the word
"customs", the words "and tax".
127. In paragraph § 260a. 2 the first sentence, the words "individual hedging
a customs debt shall be replaced by "an individual guarantee".
128. In § 260a paragraph. 3, the words ' individual guarantee ' shall be replaced by the words
"an individual guarantee" and the word "guarantee" with the word "security".
129. In § 260a paragraph. 4 (b). and) the global guarantee "shall be replaced by
the words "comprehensive security".
130. In paragraph 260a. 4 (b). (b)) for the word "records" shall be inserted after the words
"(financial statements) or a statement of assets and liabilities and of the income and
expenditure "shall be replaced by the words" which shall mean, in particular, the financial statements
or income tax returns for the last 2 financial years ".
131. § 260e:
"§ 260e
"(1) the customs authority which issued the permit in accordance with § 260a paragraph. 1 has been granted, shall issue to the
the user certificate of the Customs and tax debt consolidated
certainty, which the user proves to the Customs office issuing the authorization.
(2) the certificate shall be presented to the Customs Office when the customs declaration
on release of the goods or in connection with the commencement of the operation, on the other
pursuant to the Customs and tax debt. The Office, which
the certificate was submitted, is after the validation and accuracy of returns
the user.
(3) the provisions of paragraph 1 shall not apply if the information referred to in
the decision on authorisation to ensure the customs debt consolidated certainty
from the information system of customs. ".
132. In paragraph § 260f. 1 the first sentence, the word "declarant" is replaced by
"user" in the second sentence, the word "declarant" is replaced by
"user" and in the second and third sentences, the terms "global guarantee"
replaced by the words "general confidence".
133. In paragraph § 260f. 3, the words "the global guarantee" shall be replaced by the words
"comprehensive security '.
134. the heading of section 260h: "the individual guarantee with the use of the guarantee
the document ".
135. In section 260h paragraph 1 reads:
"(1) the guarantee document or several documents, in which the warranty is given
amount in Czech Crowns, determined by a guarantor, the debtor is obliged to
submit to the Office so that the total of such sums not less
than the required amount of duty and tax debt. The Office's
presented by the guarantee document after verification of its validity and the correctness of the
leaves. ".
136. In paragraph 260j. 1, the words "paragraph. 2 "shall be replaced by the words ' paragraph 4 '. 1. "
137. In section 260j, the following paragraphs 3 and 4 are added:
"(3) the guarantor is required to provide the Customs Office under the conditions
laid down by the Customs authorities with all the information about the guarantee documents
individual securities issued.
(4) the guarantor is responsible for the amounts referred to in the summary of each
vouchers issued by the maximum amount shall not exceed the
ensure the specified in the permit issued pursuant to section 260a paragraph. 2. ".
138. the heading of section 260 k is added: "the individual guarantee using the warranty
of the Charter ".
139. In paragraph 260 k. 1 the words "guarantee of the customs debt"
replaced by the words "the provision of individual security."
140. In section 260l paragraph 1 reads:
"(1) the Customs Office decision saves him the obligation to pay duty and tax
for that guarantee, and not the other joint and several
borrowers paid or in spare time limit set in the invitation to
payment. ".
141. In paragraph 260l. 2, introductory part the provisions of:
"The obligation to pay duty and tax saves the Office immediately to the guarantor,".
142. In paragraph 260l. 2 (b)):
"(b)) should send a request for payment of duties and taxes in the replacement
a period of common and by the borrowers because of their financial and
equity situation in vain, or ".
143. under section 260l shall be added to § 260 m, including the title:
"§ 260 m
The guarantee, the guarantee documents and certificates
The Ministry shall determine by Decree the pattern for the granting of the guarantee
the comprehensive guarantee, the model, its requirements and instructions on how to
fill, the pattern of the guarantee for the provision of individual security with
using the voucher, the pattern of the guarantee document and the terms and
specimen guarantee for individual guarantee by using
the guarantee instrument. ".
144. section 264, including title and footnote No. 28 and 29:
"§ 264
An additionally assessed duties and taxes
(1) the duty or tax can be doměřit on the basis of the application of the tax body about
additional duties or taxes measured or ex officio.
(2) Doměřovací control performs the customs authority,
and who decided to dismiss) the goods under a customs procedure or for the
their,
(b)) that performs a check after release of the goods, if the duty or tax
doměřovány on the basis of the outcome of this inspection, or
(c)) in whose territorial jurisdiction is the place of residence or seat of the tax body,
which they were originally assessed to duty or tax, if the doměřovací control
initiated on the basis of the report of the European anti-fraud Office ^ 28).
(3) in the doměřovacím proceedings referred to in paragraph 2 (a). (b)) the customs authority within the time limit
set directly applicable EU regulation ^ 29) posted amount
duties and issue additional payment assessment. At the beginning of this period is the day
following the completion of the inspection after the release of the goods.
28) Article. 20 of Council Regulation (EC) no 515/97 on mutual assistance between the
the administrative authorities of the Member States and their cooperation with the Commission to
to ensure the proper application of customs and agricultural legislation, as
the text of the.
Article. 3 regulation of the European Parliament and of the Council (EC) No 1073/1999 of the
investigations conducted by the European anti-fraud Office (OLAF).
29) Article. 217 to 221 of Council Regulation (EEC) No 2913/92, as amended. ".
145. section 265, including footnotes, no 30:
"§ 265
Where a customs debt is incurred, the amount of which may be communicated to the debtor after the
expiry of the directly applicable European Union law ^ 30),
as a result of an act which, at the time when it was committed, could be the reason for the
the initiation of criminal proceedings, the debtor of the customs debt to mete out to the
10 years from the date of incurrence of a customs debt.
30) Article. 221, paragraph. 4 Council Regulation (EEC) No 2913/92, as amended. ".
146. In section 270, after paragraph 1 the following paragraph 2 is added:
"(2) the debtor, that the duty or tax to be effected, it is obliged to state that
tax or duty payment is intended, indication of the variable symbol of the
decision on release of the goods; the Office of payment on the specified tax
or duty. ".
Paragraphs 2 to 5 shall become paragraphs 3 to 6.
147. In section 270, the following paragraph 7 is added:
"(7) cannot be the duty and its accessories, tax and fees
imports and their accessories, costs, storage charges, freight
or the fine imposed by the customs authority and paid in Czech currency, the customs
authorities to accept their payment and foreign currency. Charges per shift
will be included in the total amount of the payment. For the conversion of foreign currency
the Czech Crown rate applies, the Czech National Bank exchange market
applicable at the time when the payment is performed. ".
148. section 276, including footnotes, no. 9 d deleted.
149. § 285 including footnotes, No 31 is added:
"§ 285
If the obligation to pay interest in accordance with regulation directly applicable
The European Union ^ 31) when the award of such interest under
the provisions of the tax code on the interest of the tax negotiations.
31) Article. 241 of Council Regulation (EEC) No 2913/92, as amended. ".
150. the fourteenth Head including the title:
"THE HEAD OF THE FOURTEENTH
ADMINISTRATIVE OFFENCES
PART THE FIRST
MISDEMEANORS
§ 293
(1) a natural person has committed the offence by
and can export or) carry the goods contrary to the directly applicable
Regulation of the European Union in the field of customs,
(b)) shall submit to the customs authority of the counterfeit, forged or counterfeit document,
(c)) violates any of the obligations laid down by the directly applicable law
The European Union in the field of customs for release of the goods for the procedure or
for the disposal of goods,
1. laid off to duty-exemption from duty,
2. placed under the export procedure,
3. placed for free circulation with favourable tariff
treatment because of its specific use,
4. secured to discuss misconduct
5. for the purposes of, temporarily
6. located in a free zone or free warehouse,
7. for which the lien,
8. laid off into a transit procedure, or
9. entering the customs territory of the Community, speakers from the customs
territory of the community or to present to customs,
(d)) violates any of the obligations laid down by the directly applicable law
The European Union in the field of customs for release of the goods into the proposed
the scheme for the application of simplified procedures,
(e) the customs authority) to provide incorrect information or an important document for its
decision or for other use of customs legislation in conflict with the directly
the applicable law of the European Union in the field of customs,
(f)) indicate incorrect information in the application for the issue of certificates of origin
or certify the origin of goods in violation of an international treaty in the field of
tariff measures,
(g)) withdraws the goods from customs supervision in contrary to the directly applicable law
The European Union in the field of customs,
(h)) as the person who is referred to in the regulation directly applicable European Union
responsible for the provision of information on the trading of goods between Member
States of the European Union and the Czech Republic, to communicate to the Office information
under section 319, paragraph. 4,
I) holds the goods the importation or transit of the Board has been committed
tort,
j) contrary to section 48, paragraph. 8 violates the Customs seal, or
to intentionally on the site) accessible to the public unduly
1. wear business uniforms of the customs administration, or such components
uniforms that are fully interchangeable to be a uniform (§ 21.
1), or
2. it is used on the vehicle, the special colour and markings
used on official vehicles of the customs administration or special
colour and markings with him apparently assimilated (§ 21.2
and (3)).
(2) for the offence referred to in paragraph 1 (b). and (h))) can impose a fine in
100 000 Czk, for the offence referred to in paragraph 1 (b). I) and (j)) a fine of up to 50
000 CZK and the offence referred to in paragraph 1 (b). to a fine of up to 5 000) Usd.
(3) the offence referred to in paragraph 1 can be used to save the forfeiture of the goods, and
separately or together with a fine. (4) in the block management can be considered
offence referred to in paragraph 1 to impose a fine up to CZK 5 000.
PART THE SECOND
ADMINISTRATIVE DELICTS OF LEGAL ENTITIES AND NATURAL PERSONS-ENTREPRENEURS
§ 294
(1) Legal or natural person established by the administrative
tort by
and can export or) carry the goods contrary to the directly applicable
Regulation of the European Union in the field of customs,
(b)) shall submit to the customs authority of the counterfeit, forged or counterfeit document,
(c)) violates any of the obligations laid down by the directly applicable law
The European Union in the field of customs for release of the goods for the procedure or
for the disposal of goods,
1. laid off to duty-exemption from duty,
2. placed under the export procedure,
3. placed for free circulation with favourable tariff
treatment because of its specific use,
4. secured to discuss misconduct
5. for the purposes of, temporarily
6. located in a free zone or free warehouse,
7. for which the lien,
8. laid off in transit,
9. entering the customs territory of the Community, speakers from the customs
territory of the community or to present to customs,
(d)) violates any of the obligations laid down by the directly applicable law
The European Union in the field of customs for release of the goods into the proposed
the scheme for the application of simplified procedures,
(e) the customs authority) to provide incorrect information or an important document for its
decision or for other use of customs legislation in conflict with the directly
the applicable law of the European Union in the field of customs,
(f)) indicate incorrect information in the application for the issue of certificates of origin
or certify the origin of goods in violation of an international treaty in the field of
tariff measures,
(g)) withdraws the goods from customs supervision in contrary to the directly applicable law
The European Union in the field of customs,
(h)) as the person who is referred to in the regulation directly applicable European Union
responsible for the provision of information on the trading of goods between Member
States of the European Union and the Czech Republic, to communicate to the Office information
under section 319, paragraph. 4,
I) holds the goods the importation or transit of the Board has been committed
tort, or
j) contrary to section 48, paragraph. 8 violates the Customs concluded.
(2) for the administrative offence referred to in paragraph 1 are imposed to
and 4 0000 0000 Czk), with respect to the administrative offence referred to in paragraph 1 (b). and)
(g)),
(b)) 1 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (h)),
c) 250 000 CZK in the case of an administrative offence referred to in paragraph 1 (b). I) and (j)).
(3) for the administrative offence referred to in paragraph 1 can be used to save the forfeiture of the goods, and
alone or together with a fine.
PART THE THIRD
FORFEITURE OF GOODS AND PREVENTS THE
§ 295
Forfeiture of goods
(1) the forfeiture of the goods can be stored, if the goods belongs to a person who
committed misconduct, and goods
and it was to commit) misconduct or intended, or used
(b)) was the administrative deliktem was obtained or acquired goods administrative
deliktem obtained.
(2) confiscation of the goods cannot be saved, if the value of the goods in a prominent
disproportionate to the nature of the misconduct.
§ 296
Prevents goods
If not for the administrative offence imposed the forfeiture of the goods pursuant to § 295 paragraph.
1, you can decide that such goods takes up, if it requires
the safety of persons or property or another general interest and if
and) the customs authority within 60 days from the date when the administrative tort came out clear,
does not detect justifying the initiation of administrative tort
against a certain person,
(b) the goods belong to the offender), which cannot be prosecuted for the administrative offence, or
(c) the goods do not belong to the offender) misconduct or he does not belong entirely.
section 297
The owner of the forfeited or seized goods becomes a State.
PART THE FOURTH
COMMON PROVISIONS IN ADMINISTRATIVE DELIKTŮM
section 298
(1) a legal person under the administrative tort does not match, if he proves that
made every effort, that it was possible to require that the infringement of the
a legal obligation.
(2) in determining the acreage of the fine legal person shall take into account the seriousness of the
the administrative tort, in particular to the way a criminal offence and its consequences, and
the circumstances under which it was committed.
(3) liability of legal persons for the administrative offence shall cease, if the
the customs authority about him has commenced proceedings within one year from the date of
it, at the latest, however, within six years from the day when it was committed.
(4) The responsibility for acts that occurred during the physical business
person or in direct connection with it, shall be subject to the provisions of this
the law on liability of legal persons and sanctions.
(5) the administrative tort legal persons shall consult the Customs Office in whose district the
has the legal person suspected of committing the misconduct is established.
The administrative tort of entrepreneurial natural persons shall consult the Customs Office, in whose
the circuit has the entrepreneurial natural person suspected of having committed the administrative
tort in place of business. If the seat of the legal person, or
place of business entrepreneurial natural persons on the territory of the Czech Republic,
discuss administrative tort the Customs Office in whose district was an administrative offence
committed or detected.
(6) the fine imposed for the administrative offence is due within 30 days from the date when the
acquired the authority of a decision in which it was stored. ".
151. In § 309 paragraph 1 reads:
"(1) the Customs Office may to discuss misconduct under this Act
to ensure the goods and means of transport, which can reasonably be
assume that they have been used to commit misconduct, or intended,
or administrative deliktem have been obtained for the goods were acquired or the administrative
deliktem acquired. ".
152. In § 310, paragraph. 1, the second and third sentences deleted.
153. In section 312, paragraph. 1 and 2, the words "customs offence or customs"
shall be replaced by the word "administrative".
154. In section 313, paragraph. 1 the words "customs offence or for Customs ' shall be replaced by
the word "administrative".
155. In paragraph 314. 2, the words "special legislation" shall be replaced by
the words "directly applicable European Union legislation".
156. In § 315 paragraph. 1 the first sentence, after the word "storage" is the word ",
freight "and the second sentence, after the words" the Office ", the words" on
the request ".
157. In section 316, paragraph. 1, letter a) is added:
"and where it was made) the forfeiture, or that has been increasingly occupied,".
158. In section 316, paragraph. 1 (a). (c)), the word "declarant" shall be replaced by the words
"its owner".
159. the seventeenth title: "STATISTICAL DATA".
160. section 317 and 318 is deleted.
161. section 319, including title and footnote No. 32 to 34:
"§ 319
Collection, processing and monitoring of statistical data
(1) the Customs authorities to ensure the collection and processing of data on goods, which
It was assigned a customs-approved treatment or on selected products
in which the tax became chargeable to excise duty.
(2) the form, content and requirements document for statistical purposes, as well as
the range of data for statistics, shall be based on directly
the applicable regulation in the European Union ^ 32) Czech Statistical Office in the agreement
with a Ministry decree.
(3) the Customs authorities to ensure the collection, processing, initial and subsequent
check the data on trade in goods between the Czech Republic and the other
the Member States of the European Union, whose scope and method for reporting
provides for the directly applicable European Union ^ 33) and provide for
statistical purposes.
(4) a person who is under the directly applicable European Union regulation ^ 34)
required to provide information on the trading of goods between Member States
The European Union and the Czech Republic, is communicated to the Office of
true and complete information on this trade with the use of the document or
electronically in the manner and under the conditions laid down by the Czech Statistical
the Office in agreement with the Ministry of the Decree.
32) Council Regulation (EC) No 1172/95 of 22 June 1995 in May 1995, on the statistics
trade of goods by the community and the Member States with third countries, in
as amended.
33) European Parliament and Council Regulation (EC) no 638/2004 of 31 March 2004.
March 2004 on Community statistics on the trading of goods between Member
States and repealing Council Regulation (EEC) No 3330/91, as amended.
34) article 7 of the regulation of the European Parliament and of the Council (EC) no 638/2004, in
as amended. ".
162. under section 319, the following new section 319a and 319b, including headings and
footnote No. 35:
"§ 319a
Follow-up information on the trading of goods between Member States
The European Union and the Czech Republic
(1) the customs authority carries out the follow-up data on trade in goods
between the Member States of the European Union and the Czech Republic to
is to make sure about the correctness and completeness of the information provided on this
trade. Follow-up data also verifies that it has not
violated the obligation provided for in § 319 paragraph. 4 to communicate to the Office information
on trade in goods between the Member States of the European Union and the Czech
the Republic of.
(2) unless otherwise provided by this Act, applies when follow-up data
for the powers of the customs authority and the rights and obligations of the tax body
the provisions of the tax code for tax control.
(3) follow-up data can be performed by the person established directly
the applicable law of the European Union ^ 31).
(4) follow-up data can be done in a period of two years from the end of
the deadline for the transmission of the statement for Intrastat ^ 35).
§ 319b
Riot fine
(1) the customs authority may, by decision, impose fined up to 50
USD a person who seriously hinders or impedes the implementation of the customs
supervision, customs checks, checks after release of the goods or the subsequent
checks the data by
and will not allow the customs authority) to initiate action or to perform the Act,
(b) fails to get the necessary synergy),
(c)), despite the earlier admonitions cancels the order, or
(d)) the rest of the guideline.
(2) you can store fined repeatedly, did not lead to the present
the imposition of fines.
(3) the decision to order a fine cannot be issued, if the date of
failure to comply with the obligations referred to in paragraph 1 has elapsed time of longer than 3 months.
(4) in determining the amount of the fine, the customs authority shall take account of the riot, in particular, to the
the severity, duration and consequences of the infringement in relation to the
the nature and purpose of the activity carried out.
§ 5, paragraph 35). 3 Decree No. 201/2005 Coll., on the statistics of the balanced and
the imported goods and the method of communication of data on trade between the Czech
Republic and the other Member States of the European Union, as amended by
amended. ".
163. the Above section the following marking head 319b eighteenth, which including the title
added:
"THE HEAD OF THE EIGHTEENTH
THE PROVISIONS OF THE COMMON, TRANSITIONAL AND FINAL ".
164. In paragraph 320. 1 (a). and a link to) a footnote No. 5 d
replaced by a reference to a footnote No. 36.
Footnote No. 36:
"36) Act No. 200/1990 Coll. on offences, as amended
regulations. ".
165. Article 320, paragraph. 1 (a). (b)), the words "General provisions of administrative
proceedings ' shall be replaced by the words "administrative procedure".
166. Article 320, paragraph. 1 (a). (b)), paragraphs 1 to 3 shall be added:
' 1. the administrative offences of legal entities and natural persons-entrepreneurs and
the police fines under this Act,
2. ensure the goods for the procedure for administrative offences,
3. the grant, amendment or withdrawal of authorisations to be the guarantor and the issue of the tariff and
the guarantee documents under the international treaty, or of this Act, including the
extension of the validity of this permit, ".
167. Article 320, paragraph. 1 (a). (b)) points 5 and 6 are added:
"5. the grant, amendment or withdrawal of the authorisations for the provision of security by the
the international treaty, or of this Act, including the extension of the
This authorization,
6. the granting, modification or withdrawal of the authorisation exemption from the requirement to provide
security in accordance with international treaties or directly applicable regulation
The European Union, including the extension of the validity of this permit, ".
168. Article 320, paragraph. 1 (a). (b) point 9 is added:)
"9. the authorization or withdrawal of authorization procedure with economic impact,
operation of a customs warehouse, or enable a favourable tariff
treatment by reason of end-use, allow changes in these
permits and the extension of its validity, ".
169. In paragraph 320. 1 (a). (b)) at the end of the text of point 10 of the words
", including making changes in this decision and cancel its validity".
170. In paragraph 320. 1 (a). (b)) point 11 is added:
"11. the granting, modification or withdrawal of the authorisation of the simplified procedure, including
local governance and the extension of its validity, ".
171. Article 320, paragraph. 1 (a). (b)) the following points 13 to 20, including the
footnote No. 37 and 38:
"13. the declaration part of the territory of a free zone, or permit the establishment of a
free warehouse,
14. consent to the construction of the building in a free zone,
15. the determination of the customs area,
16. the granting, modification or withdrawal of the authorisation of a centralised customs
management, including the extension of the validity of this permit, the
17. the grant, amendment or withdrawal of authorisations to electronically communicate with
the Customs authorities,
18. the granting, modification or withdrawal of other permits related to the
the allocation of the customs-approved treatments or with the operation of the temporary
warehouse, customs warehouse, free zone or free warehouse,
modified directly applicable European Union law or international
Treaty, including the extension of the validity of those permits,
19. the issue, suspension and cancellation of certificates of the approved economic
operator ^ 37),
20. verification of the catch certificate upon import or re-export of products
sea fishing ^ 38),
Article 37). 16 Council Regulation (EC) No 1005/2008 of 29 July. September 2008
establishes a Community system to prevent, deter and eliminate
illegal, unreported and unregulated fishing, amending Regulation (EEC)
No 2847/93, (EC) no 1936/2001 and (EC) No 601/2004 and repealing Regulations
(EC) no 1093/94 and (EC) No 1447/1999.
Article 38). 18 and 21 of Council Regulation (EC) No 1005/2008. ".
172. In paragraph 320. 1 (a). (c)), the words "the General regulations on administration of taxes and
fees. ^ 11) "shall be replaced by the words" tax regulations ".
Footnote No 11 is deleted.
173. Article 320, paragraph 3 reads:
"(3) the customs declaration for release for free circulation, or
the export procedure, you can submit at any Customs Office, unless otherwise provided in
This law, special legal regulation, directly applicable regulation
Union or an international treaty. ".
174. In § 320 paragraph 3, the following paragraph 4 is added:
"(4) the Customs Office of exit, where the goods transported by pipeline or
leadership is the Customs Office in whose territorial jurisdiction the exporter has a place of residence
or seat. ".
Paragraphs 4 to 10 shall be renumbered as paragraphs 5 to 11.
175. Article 320, paragraph. 5 the first sentence, the words "the supervision of the Customs authorities '
replaced by the words "customs supervision" and the word "Office" shall be inserted after the words "
Customs supervision of the goods. If more offices
supervision is to request the competent Customs Office ".
176. Article 320, paragraph. 5 the third sentence shall be deleted.
177. Article 320, paragraph. 6, the words "special legislation" shall be replaced by the words
"directly applicable provision of the European Union".
178. In paragraph 320. 8 the word "economic" is replaced by
"economic".
179. Article 320, paragraph 9 is added:
"(9) to the proceedings on the application for the grant of authorisation for the provision of comprehensive
the security and to the proceedings for grant of the authorization request for waiver
provide security in transit is relevant to any of the customs
the Directorate. ".
180. In section 320, the following paragraph 12, which read:
"(12) if it is issued electronically, a different decision than the decision on the
release of the goods, and does not rule out-where the nature of the matter, it shall apply for the
the replacement of the handwritten signature of the official persons and means of official stamp
the procedure according to § 104 paragraph. 1 (a). h).“.
181. Section 322, including footnotes, No 39:
"§ 322
Unless this Act or the regulation directly applicable European
Union ^ 39) unless otherwise specified, does not appeal against the decision of the Customs authorities
suspensory effect. The appeal against the decision of the administrative tort has always
suspensory effect.
Article 39). 244 of Council Regulation (EEC) No 2913/92, as amended. ".
182. In section 322a, paragraph. 1 (a). and the words "global) guarantees or
individual guarantees ' shall be replaced by the words "individual security" and at the end of
the text of the letter shall be added the words "or individual security with the use of
the guarantee of the Charter ".
183. In paragraph § 322a. 1 (a). (b)), the words "guarantee" shall be replaced by
the words "or the guarantor for the comprehensive guarantee".
184. In section 322a, paragraph. 1 (a). (c)), the words "or approved recipient"
replaced by the words "authorised consignee or other forms of simplified
the procedure ".
185. In the second subparagraph of section 322a. 1 (a). (d)), the words "customs debt nezajišťovat"
replaced by the words "waiver".
186. the footnote No. 12:
"Article 12). 253 to 289 and the article. 450 372 to Commission Regulation (EEC) No 2454/93,
in the current version. ".
187. Footnote 13 is:
"13) Article. paragraph 94. 4 Council Regulation (EEC) No 2913/92, as amended. ".
188. In paragraph § 322a. 2, after the word "application", the words "in accordance with
paragraph 1 ".
189. In the second subparagraph of section 322a. 3 (b). and), the words "customs debt"
replaced by the words "provide certainty".
190. In section 322a, at the end of paragraph 3 shall be replaced by a comma and the following dot
(c)), which read:
"(c)), the proposed amendments are not in conflict with the law.".
191. In section 323a, the word "repaired" replaced by the word "repair" and the word
"outstanding balance" shall be replaced by the words "the amount of duty or levied
the tax ".
192. Section 327 is hereby repealed.
Article. (II)
Transitional provisions
1. Where, in the decisions and documents relating to ensure
customs debt issued before the date of entry into force of Act No. 13/1993
Coll., as amended, effective from the date of entry into force of this Act, use the
the terms "guarantee" and "individual warranty" means
"comprehensive security" and "individual guarantee" pursuant to this Act.
2. Proceedings which was not been completed before the date of entry into force of
This law shall be completed in accordance with existing legislation.
Article. (III)
For the publication of the full text of
The Prime Minister is hereby empowered to make in the collection of laws, promulgated the full text
Act No. 13/1993 Coll., the Customs Act, as derived from the laws of it changing.
PART THE SECOND
cancelled
Article. (IV)
cancelled
PART THE THIRD
Amendment of the Act on fisheries
Article. In
Law No 99/2004 Coll., on fish farming, the performance of the fishing rights, fishing
Guard, protect the marine fishery resources and on amendments to certain laws
(Act on fishery), as amended by law no 444/2005 Coll., Act No.
267/2006 Coll., Act No. 124/2008 Coll., Act No. 41/2009 Coll., Act No.
227/2009 Coll. and Act No 281/2009 Coll., is hereby amended as follows:
1. In section 13 (3). 8 the first sentence reads: "the fishing ticket issued to Czech citizens
Republic municipal authority municipality, charged with municipal authority in whose area the
the applicant has to issue a fishing ticket, or a permanent resident aliens,
who is residing in the perimeter of its competence. ".
2. In section 22 to the end of paragraph 3 shall be replaced by a comma and dot is added
letter h), including footnotes, No 31 is added:
"h) dealt with the offences referred to in section 30, paragraph. 5 and administrative delicts
referred to in section 31, paragraph. 4 the protection of marine fishery resources and
stores for them immediate enforcement measures, sanctions and accompanying sanctions
According to the regulation directly applicable European Union ^ 31).
31) chapter IX to Council Regulation (EC) No 1005/2008 establishing a
Community system to prevent, deter and eliminate illegal,
unreported and unregulated fishing ".
3. In section 22, paragraph. 8, the words "referred to in section 26" shall be deleted.
4. section 26, including the footnotes No. 23 to 26 shall be deleted.
5. In section 27. 1 the words "under section 26 shall be replaced by" in the context of the
the protection of marine fishery resources ^ 32) ".
Footnote No. 32 is added:
"32) Council Regulation (EC) No 1005/2008 establishing a system
The community to prevent, deter and eliminate illegal,
unreported and unregulated fishing.
Council Regulation (EC) no 1224/2009 on the introduction of a control system
Community to ensure compliance with the rules of the common fisheries
policy, amending Regulation (EC) no 847/96, (EC) No 2371/2002, (EC) No.
811/2004, (EC) no 768/2005, (EC) No 2115/2005, (EC) no 2166/2005, (EC)
No 388/2006, (EC) No 509/2007, (EC) no 676/2007, (EC) No 1098/2007
(EC) no 1300/2008 and (EC) No 1342/2008 and repealing Regulations (EEC) No.
2847/93, (EC) no 1627/94 and (EC) No 1966/2006.
Council Regulation (EC) no 2406/96 laying down common marketing standards
for certain fishery products. ".
6. In section 27, paragraph 2 shall be deleted and shall be deleted at the same time, paragraph
1.
7. In section 28 paragraph. 1, the words "referred to in section 26" and are deleted at the end of the text
paragraph 1, the words "and the other formalities laid down directly
the applicable provisions of the European Union ^ 32) ".
8. In section 29, paragraph 2 shall be deleted.
Paragraphs 3 and 4 shall become paragraphs 2 and 3.
9. In section 29. 2, the words "referred to in section 26" shall be deleted.
10. In section 29. 3, the word "of." ^ 20) "shall be replaced by the words
"of the 20 ^ ^), unless otherwise provided in a directly applicable regulation in the European Union
otherwise. ".
Footnote No 20:
"20) Act No. 552/1991 Coll., on State control, as amended
regulations.
Act No. 13/1993 Coll., the Customs Act, as amended. ".
11. In section 30, paragraph. 5 (a). and) and in section 31, paragraph. 4 (b). and the words)
"the provisions of section 26 and section 28 paragraph. 1 "shall be replaced by the words" directly applicable
Regulation of the European Union in the field of the protection of marine fishing
resources ^ 32) ".
12. In section 30, paragraph. 5, and in section 31, paragraph. 4 (b)) shall be deleted.
Former points (c) and (d))) are renumbered as paragraphs (b) and (c)).)
13. In section 30, paragraph. 5 (a). (b)) and in section 31, paragraph. 4 (b). (b)), the words
"European Community" shall be replaced by the words "European Union".
14. "in section 30, paragraph. 5 (a). (c)) and in section 31, paragraph. 4 (b). (c)), the words "§ 29
paragraph. 3 "shall be replaced by the words" § 29. 2. "
15. In section 30 is at the end of paragraph 5, and section 31 is at the end of paragraph 4, dot
be replaced by a comma and the following point (d)), including notes below
footnote No. 33 is added:
"(d)) commits a serious breach of the directly applicable European regulation
the Union, which establishes a Community system to prevent, deter, and
eliminate illegal, unreported and unregulated fishing ^ 33).
Article 33). 42 of Council Regulation (EC) No 1005/2008. ".
16. In section 30, paragraph. 6, after the words "paragraph 5", the words "(a). and)
(c)) "and at the end of paragraph 6, the following sentence" for the offence referred to in paragraph
5 (a). d) saves a penalty in the amount set out in the regulation directly applicable
The European Union, establishing a Community system to prevent,
deter and eliminate illegal, unreported and unregulated
fishing ^ 34). ".
Footnote No. 34 reads:
"Article 34). 44 of Council Regulation (EC) No 1005/2008. ".
17. In section 30, paragraph. 7 the word "If" is replaced by "liability for
misdemeanor shall lapse, unless the ", the words" 3 years "shall be inserted after the words", in
the case of an offence referred to in paragraph 5 (a). (d)) to 5 years "and the words"
the criminalization of the offence ceases "shall be deleted.
18. In section 30, paragraph 8, including footnote 29 is repealed.
19. In section 31, paragraph. 6, after the words "paragraph 4", the words "(a). and)
(c)) "and at the end of paragraph 6, the following sentence" For other administrative tort
in accordance with paragraph 4 (b). (d)) shall be imposed in the amount listed in the directly
the applicable regulation in the European Union, introducing a system of
The community to prevent, deter and eliminate illegal,
unreported and unregulated fishing ^ 34). ".
20. In article 31, the following paragraph 9 is added:
"(9) responsibility for an administrative offence shall lapse, unless by a fine for
another administrative offence been taken within 3 years, in the case of other
the administrative tort pursuant to paragraph 4 (b). d) within 5 years from the date when the
another administrative offence committed. ".
PART THE FOURTH
The EFFECTIVENESS of the
Article. (VI)
This Act shall take effect on the first day of the third calendar month
following the date of its publication.
Němcová in r.
Klaus r.
Nečas in r.
