1/2002 Coll.


LAW
Dated 5 December 2001

Amending Act no. 13/1993 Coll., Customs Act, as amended by subsequent legislation


Parliament has passed this Act of the Czech Republic:
Article I


Law no. 13/1993 Coll., Customs Act, as amended by Act no. 35/1993 Coll.
Act no. 113/1997 Coll., Act no. 63/2000 Coll., Act. 256/2000 Coll. and
Act no. 265/2001 Coll., is amended as follows:

First In § 2, at the end of subparagraph c), the comma is replaced by a semicolon and
with these words: "foreign entities doing business in the country
through a branch, in matters relating to this
business is considered a Czech person ".

Second In § 2. e) point 3, the words "in paragraph 1" is replaced by "section
2".

Third In § 2. f) the words "Czech export goods abroad becomes
foreign goods if it is not placed under transit" are replaced
words "Czech goods that were exported abroad in accordance with this Act
loses status Czech goods at the time of his actual output
abroad except in cases where the goods were released
mode of transit and customs offices of departure and destination are situated in
country ".

Fourth In § 2. g) the words 'consignee or traveler'
inserted the words ", which is imported or exported."

Fifth In § 2. h) the word "status" is replaced by "status".

6th In § 2, the letter p) the following point q) is added:

"Q) the presentation of goods to customs notification to the office of delivery
goods at the customs office or place designated or approved by the customs authorities
manner prescribed by the customs office."

Existing letters q) and r) are renumbered r) as).

7th In § 2 at the end is replaced by a comma and the letter t)
added:

"T) debtor is a person who is obliged to pay the assessed duty.".

8th Under § 4 the following new § 4a and 4b, which, including footnotes
no. 1), 1a) and 1b) and 1c) added:

"§ 4a

processing of personal data by the customs authorities

(1) Customs authorities handle ^ 1) personal data ^ 1) without the consent of the subject
^ 1b), including data about crime arises when
it from their scope prescribed by law or international treaty
which the Czech Republic is bound and which was promulgated in the
laws or Collection of international Treaties (hereinafter "international | || agreement ").

(2) customs authorities are entitled to proceed with the processing of personal data
under paragraph 1 for individuals

a) where it is or was carried customs supervision , business act or
police action

b) that violated the customs and tax regulations, or are reasonably suspected of
violations or

c) which are parties to the proceedings before customs authorities or this procedure
otherwise participated.

(3) If you pass the customs authorities of personal data to other states, they may do so without permission
Office for personal data protection. 1c ^) || |
§ 4b

False or inaccurate personal information

(1) Customs authorities are entitled to process and false, inaccurate or unverified
personal information and organize personal data in the case of personal data subjects


A) reasonably suspected of criminal activity or other forms of violations
customs and tax regulations

B) of which it may reasonably be expected to be involved in illicit
trafficking in narcotic drugs, psychotropic substances or other forms
illegal importation or exportation of goods to the detection and prosecution
committed to an international treaty.

(2) The customs authorities at the written request communicated to the applicant free of charge
personal data relating to the applicant, within 30 days of its receipt
.

(3) Customs authorities at the written request for a free disposal or repair
false or inaccurate personal data relating to an applicant
, immediately after its delivery.

(4) The requests under paragraphs 2 and 3 of the Ministry.
A new application may be filed after the expiration of one year from the submission
previous.

(5) The customs authorities of requests in accordance with paragraphs 2 and 3 fail if it
endangering a) performing the tasks of customs administration in connection with the performance
tasks arising from paragraph 1, b) the legitimate interests of third parties .
Unsuitable if the applicant must be a decision on the request in writing
justified.


(6) not processed if the customs authorities of any personal data relating to
the applicant or if the communication of a reasoned decision has been
threat to the fulfillment of the tasks of the customs administration in the performance of tasks
deriving from paragraph 1 shall inform the applicant in writing that the customs authorities
not process any personal data relating to the applicant.

(7) The procedure for processing a request does not apply to administrative rules.

1) § 4. e) of the Act no. 101/2000 Coll., on protection of personal data and
amending certain laws, as amended.

1) § 4. a) Act no. 101/2000 Coll., as amended.

1b) § 4. d) of the Act no. 101/2000 Coll., as amended.

1c) § 2 of the Act no. 101/2000 Coll., As amended. ".

Existing footnote no. 1) becomes footnote
no. 1d) including reference to the footnote.

ninth in § 5 para. 1, at the end of letter e) the words "unless
special law, ^ 2)."
| || '2a) Act no. 18/1997 Coll., on peaceful use of nuclear energy and
ionizing radiation (atomic Act) and amending and supplementing certain
acts, as amended. ".
| || 10th in § 5 para. 1 letter f) shall be deleted.

existing letters g) to i) are renumbered f) to h).

11th in § 5 paragraph. 1 letter h) reads:

"h) decide to allow customs debt guarantee for global
common transit system and guarantee individual using
warranty document and guarantee waiver shall in common transit
and customs arrangements among national transit. "

12th in § 5, at the end of paragraph 1 is replaced by a comma and
letters i), j), k) al) which, including footnotes. 3a), 3b) and 3c
) added:

"I) decides on granting permission to be the guarantor and the issue
customs documents and proof of liability under an international treaty, ^ 3)

j) issue opinions to the Czech people who intend to operate
international transport of goods under the TIR procedure and decides
exclusion of persons from this system, if so provided by international treaty
, ^ 3b)

k) decide to allow the leak of goods under the common transit | || or terminate this mode for more than one office without submitting goods

l) on the basis of a tender under a special legal regulation
^ 3c) designate a legal person identifying axle load and weight
goods vehicle or combination of vehicles entering or leaving
inland from home.

3a), Art. 6 of the Decree no. 144/1982 Coll., on Customs Convention on the international transport of goods
carnet TIR (TIR Convention). Art. 1 of Decree no.
89/1963 Coll., the customs Convention on the ATA carnet for import tariff record
goods (ATA Convention). Art. 1 Annexes A notification of the Ministry of Foreign Affairs
no. 33/2000 Coll. ms, on the adoption of the Convention on temporary admission.

3b) Article. 38 Decree no. 144/1982 Coll.

3c) Act no. 199/1994 Coll., On Public Procurement, as amended
.. "

Existing footnotes. 3a), 3b) and 3c) to
known as footnotes. 3d), 3e) and 3f), including references to a footnote.

13th in § 6 of the introductory sentence, "which the Czech Republic is bound
( "international agreement") "are deleted.

14th in § 8 letter b) reads:

" b) decide on the request for authorization of customs debt guarantee for global
operations other than common transit regime and
guarantee waiver shall in the national transit. "

15th in § 8, at the end of the period is replaced by a comma and subparagraphs f), g
) h) and i) are added:

'f) decides on a request for authorization to certify the invoice or other commercial document
origin of goods

G) keeps records and statistics needed to perform their tasks

H) reasons worthy of consideration may entrust the execution of certain tasks
other than the relevant local customs office or a subordinate may perform these tasks
itself or the implementation of these acts may participate

I) performs other tasks determined by special regulations. ".

16th in § 8, the text becomes paragraph 1 and the following
paragraphs 2, 3, 4 and 5, including notes footnote. 3g) added:

"(2) in addition to the application referred to in paragraph 1, the customs directorate


A) reveals the offenses established special zákonem3g) and finds
suspects of their commission,

B) searching for goods escaped customs surveillance.

(3) The Customs Directorate also performs tasks arising from international treaties, and it


A) the manner specified in § 33b to § 33f and 37a to 37c supervises
persons about whom there are serious reasons to believe that
violate or have violated customs regulations of the other Contracting Party

B) supervising the movement of goods, which is known, it could cause
substantial breach of customs legislation of the other Party

C) supervising the means of transport and containers, about which there are serious
presumption that they have been, are or may be used in
breach of customs legislation of the other Party

D) take the necessary measures for the controlled delivery of narcotic and psychotropic substances
aimed at ensuring supply to permit the continuation
supplies in an intact form or its partial or complete
confusion or relocation. ^ 3e)

(4) Customs Directorate of the Ministry's consent to perform
scope referred to in paragraphs 2 and 3 as well as outside its territorial district.

(5) The information from records and statistics that lead customs directorate
provide customs directorate to other customs authorities;
other state authorities such information may be provided only if
necessary for the performance of their duties. ^ 3d)

3g) § 12 para. 2 of the Criminal Code. ".

Existing footnote. ^ 3 g) is renumbered as footnote
fn. 3 liters), including a reference to footnote .

17th in § 10 paragraph 1 and 2, including footnotes. 3h) and 3i) added:

"(1) the customs authorities. The territorial scope of the customs authorities
is listed in the Annex to this Act. The territorial scope of the office does not change
event of a split or merge municipalities ^ 3h) or military bases. ^ 3i)

(2) If the Ministry decides on the establishment of a branch of the office to exercise his powers
mentioned in § 11 para. 1, will announce this decision
notification in the Official Gazette.

3h) Act no. 128/2000 Coll., On Municipalities (Municipal Establishment), as amended
.

3i) Act no. 222/1999 Coll., On the defense of the Czech Republic. ".

18th in § 10 paragraph. 3, the words" and 3 "and the words in brackets" (service supervisors
service and search) "are deleted.

19th in § 11 para. 1 point. c) in a sentence after the semicolon the word" if
processing operation "is replaced by" if processing operations "and
'first processing operation" is replaced by "first
processing operation."

20th in § 11 para. 1 letter l) reads:

"l) checks the documents necessary for export, import or transit of goods
issued under special regulations, 3f), mainly official authorization to import and export products
(license) for imports and exports of military equipment, including filling
conditions specified therein and checks whether
compliance with the obligations laid down by special regulations; ^ 3f)
to ensure those tasks carried out all the necessary actions and in case of finding
shortcomings make appropriate arrangements. "
| || 21st in § 11 para. 1 letter a) reads:

's) checks compliance with the maximum permitted axle load and
maximum permissible weight of the truck or trailer-
entering domestic or protruding from home ".

22nd In § 11 para. 1 at the end of the following points t) au), added:

"T) decides on the authorization to use the simplified procedure pursuant to § 124 paragraph.
1 point. A) to d), unless the Ministry's powers,

u) perform other tasks determined by special legislation. ".

23rd In § 11 para. 2 letters d), e) and i) shall be deleted.

Existing letters f), g) and h) shall be designated Letters d), e) and f).

24th In § 11 para. 2 at the end is replaced by a comma and a letter
g), added:

"G) create organizational conditions for the admission of vehicles to the Customs
space in the implementation of logistics systems that replace
waiting vehicles on the access roads to the border crossing
customs procedures.".

25th In § 11, paragraph 3 is repealed.

Former paragraph 4 becomes paragraph 3

26th The existing footnotes. 3d) and 3e) become
No comment. 3j) and 3k), including references to a footnote.


27th In § 12 para. 1 at the end of the second sentence, the word "ministry"
replaced by "the Czech Republic, acting through the Ministry".

28th In § 12 paragraph 2 reads:

"(2) Customs officers executing scope specified in § 8 par. 2 and 3 and § 11 paragraph
. 2 are assigned to the armed forces, customs administration.".

29th In § 13 para. 1, at the end of paragraph e) replaces the comma and full stop
letter f) shall be deleted.

30th In § 17 para. 1, letter c), including footnote no. 5) reads:

"C) of the Customs assistant, has a degree. ^ 5)

5) § 45-47 of the Act no. 111/1998 Coll., On universities and amending and supplementing certain
other acts (the universities Act), as amended
Act no. 210/2000 Coll. ".

31st In § 19b letter a) reads:

"A) for long-term service in the rank".

32nd In § 19c paragraph 2 is deleted, as well as the denomination paragraphs
first

33rd § 20 including footnotes. 5a) and 5b) reads:

"§ 20

Medical fitness customs officer and providing preventive care in customs administration


(1) To assess the health or mental capacity of the person asking for admission
the service and a customs officer in connection with the termination of his
service and during the term of service is appropriate
doctor of preventive care, if this authorization is not a medical committee
.

(2 ) the Ministry in agreement with the Ministry of health shall issue a decree
requirements for physical, medical and mental fitness
customs, defects and conditions that preclude the admission of applicants into the service
relationship or exclude or limit the performance of services and types of services separately | || difficult or harmful.

(3) in addition to the tasks listed in paragraph 1 racing physicians
preventive care customs officers and civilian employees of racing
preventive care. Occupational health care customs officers and civilian employees || | commission also provide doctors, on the basis of work
outside employment. ^ 5)

(4) The physician is obliged to report the doctor referred to in paragraph 3
disease or suspected disease that limits the performance of services.

(5) The Ministry shall create conditions to ensure company preventive care
, ^ 5b) for customs officers and civilian employees of the customs administration and for this purpose
enters into contracts to ensure preventive care is
medical facilities professionally qualified
racing to provide preventive care.

(6) The cost of the security performance of preventive care in
customs administration are part of the economic ministries.

5a) § 232 of the Act no. 65/1965 Coll., The Labour Code, as amended
regulations.

5b) § 18a, 35a, 40 of Law no. 20/1966 Coll., On public health care, in
amended. ".

34th existing footnotes. 5a), 5b), 5c), 5d) and 5e)
is designated as footnotes. 5c), 5d), 5e), 5f) and 5g)
including references to footnotes.

35th § 23 reads:

"§ 23

(1) Staff act means acting publican towards fulfilling
scope of the customs administration.

(2) The police action means an official act, in which there is
direct enforcement of the obligation, or to protect the rights and legitimate interests of other
, using coercive means or a weapon. ".
|| | 36th in § 24 paragraph 2 reads:

"(2) If a business transaction or police action connected with interference in
rights and freedoms of individuals, the customs officer performing official act or
police action if permitted by the nature or circumstances of the act or
police action is required to inform these persons of legal reasons
service action or police action and their rights; in
Otherwise learn later. ".

37th § 28 reads:

" § 28

(1) The customs officer shall, in the performance of services demonstrated competence to
customs administration.

(2) The officer who wears while on duty official uniforms, demonstrating
belonging to the customs administration service uniforms, which is equipped
identification symbol of the Customs Administration.

(3) In the event that a customs officer on duty wear official uniforms,
demonstrated competence to manage the customs service card, the design and the
particulars of the ministry's decree, and oral declaration, "customs administration
" .

(4) Only oral declaration, "customs administration" proves publican

Belonging to the customs administration in exceptional cases where circumstances
police action do not prove citizenship at the service
uniforms or service card. In such cases, the customs officer proves
service card as soon as circumstances allow service
surgery. ".

38th in § 31 par. 2 point.), The word" commit "be replaced
"meetings, which has the characters" and point d), the words "point. f) "are replaced
words" point. d) ".

39th in § 31 para. 4 the word" committing "is replaced by" conduct
my characters. "

40th in § 32 par. 1 letter d) reads:

"d) was caught in the act that has elements of an offense, if
reasonable concern that will continue infringement or will
thwart proper clarification of the matter" .

41st in § 32 par. 1, the following point e), added:

"e) is under fifteen years of age and was caught in the act that has the characteristics of a criminal
offense if a reasonable concern that the wrongful conduct
continue or will obstruct proper clarification of the matter. ".

42nd in § 32 para. 4 at the end of the second sentence is replaced by a semicolon and | || the words "in the case of a person younger than fifteen years, also always
without delay notify the authority of social and legal protection of youth.".

43rd Under § 33a following new § 33b to 33f which, including footnotes
fn. 5h) and 5i) added:

"§ 33b

Permission to use supportive operative means

(1) A customs officer at the prevention of offenses in connection with the management of
crimes and performing the tasks stemming from international treaties
^ 5h) is entitled to use supportive operative means.

(2) For the purposes of this Act operatively support of search
measure means

A) cover documents and cover means

B) Safety and bait technique

C) special funds

D) use of an informer.

§ 33c

Cover papers and masking agents

(1) For the purposes of this Act

A) the cover document deed, or other document
used to conceal the real identity of the person or other similar purposes,

B) housing means a means of concealing the real action
customs authorities under § 33b paragraph. 1st

(2) A cover document must be proof of a deputy or senator, member
Government, Governor of the Czech National Bank, a member of the Supreme Audit Office
a Constitutional Court judge, official identity card of judge and public prosecutor and a document
living or a deceased person.

(3) Cover the document issued by the Ministry of the Interior on the basis of a decision
minister.

§ 33d

Security and bait technology

Security and bait technology are technical means,
devices and files used for the purpose of safeguarding
property and prevent tampering with the goods.
Using security techniques and baits must not be violated
inviolability of the dwelling, secrecy or otherwise interfered with the constitutionally guaranteed
rights and freedoms.

§ 33e

Special funds

(1) Special funds are financial means set aside
resources that are used to pay certain expenses in connection with the use
operative means ^ 5i)
and other supportive operative means.
To the management of special funds are not subject to the laws
dealing with financial resources of the state.

(2) The officer dealing with special financial means is obliged
economically dispose of them properly and in accordance with the purpose for which they were granted
.

(3) The rules for special funds determined on a proposal
CEO minister.

§ 33f
Informant


(1) The informant is a natural person providing the customs administration
information and services in a way that has not divulged its
cooperation with the customs administration.

(2) The informant can provide for his role
financial or material reward.

5h) For example: Agreement between the Government of the Czech Republic and the Government of Israel
on mutual assistance in customs matters, published under no. 228/1998 Coll.
European Association Agreement between the Czech Republic on the one

Side and the European Communities and their Member States, of the
second, published under no. 7/1995 Coll.

5i) § 158b of the Criminal Code. ".

44th in § 37, the words" under § 11 par. 2 point. e) "is deleted and words
" referred to in paragraph 11. 3 "is replaced by"
stemming from international agreements. "

45th heading in Chapter Three third part reads:" Permission to use
operative means. "

46th in § 37a paragraph 1 reads:

" (1) the customs authorities are to carry out the tasks arising from international treaties
^ 5h) entitled using operational investigative means provided
criminal řádem5i) in the supervision of persons about whom there
reasonable grounds for believing that they are breaching or have breached customs regulations
other party.

47th In § 37a paragraph. 2, the words "operational funds" shall be replaced
"operative means."

48th § 37b shall be deleted.

49th In § 37c paragraph. 2, the words "operational funds" shall be replaced
"operative means" a reference to the footnote. 6b)
be replaced by a reference to the footnote. 5h).

50th In § 37c paragraph. 3, the words "operational funds" shall be replaced
"operative means."

51st In § 37d paragraph. 1, "and control the use of surveillance of persons and goods
" are deleted.

52nd § 46 including footnotes. 6f), 6g), 6h), 6i) and 6j) reads:

"Mandatory information

§ 46

(1) Upon written request, submitted the form, the model provides
ministry decree issued by the customs authorities of the decision on the tariff classification
goods or the origin of goods (hereinafter "BTI").
application for binding origin information shall be submitted to the customs
directorate within whose territorial jurisdiction the applicant is domiciled;
foreign person may request
submit to any customs directorate. An application for binding tariff information goods
served the customs Directorate in Prague.

(2) Applications for binding information on tariff may only apply to
one type of goods and the request for binding information on origin of goods
only one type of goods and one set of facts
determining origin. for the purpose of issuing binding information
one type of goods means goods having the same composition, the same
technical parameters, use the same purpose and the same brand name or type designation
.

(3) Applications for binding tariff information
goods must contain the following particulars:

A) business name, or the name or name and registered office
or place of business or residence of the applicant, the tax identification number
^ 6f) the applicant or, where it is assigned, its identification
number; ^ 6g) if the applicant is a natural person who has given
tax identification number or identification number, according to her native
number-6h)

B) a draft tariff classification,

C) a detailed description of the goods permitting their identification and classification to subheading
Customs Tariff

D) the composition of the goods and any methods used to determine this composition
if this data depends on the tariff classification of goods, and other information
necessary for the tariff classification of goods, in particular processing method, function, principle
Business, purpose and type of packaging

E) labeling requirements for application, with which it has to be treated as confidential
,

F) notification to the applicant on whether according to the information available has been
request for binding tariff information for identical goods or similar goods
filed or whether they have such mandatory information on the same or similar
goods was issued

G) the type and number of annexes attached to the application

H) submission date and signature of the applicant.

(4) An application for binding origin information must include the following elements
:

A) business name, or the name or name and registered office
or place of business or residence of the applicant, the tax identification number
applicant or, where it is assigned, its identification number;
If the applicant is a natural person who has given
tax identification number or identification number, according to her personal identification number,

B) identification of the legislation governing the application of §
60 to 64 of this Act


C) a detailed description of the goods and their tariff classification

D) the composition of goods and investigation methods used to determine or
its production cost, if these are not generally known fact,

E) the conditions enabling the determination of origin, the material used and its origin
its tariff classification, corresponding values ​​and a description of the circumstances
enabling conditions are met, in particular used rule
origin and the origin of the goods proposed, | ||
F) labeling requirements for application, with which it has to be treated as confidential
,

G) notice of the applicant whether according to information available to him already
application was the origin of the goods or request for binding tariff information
classification of goods for identical or similar goods made or whether it has such
binding information for identical or similar goods were issued,

H) the type and number of annexes attached to the application

I) the filing date and signature of the applicant.

(5) Applications for binding information referred to in paragraphs 3 and 4 must be accompanied
samples, or if this is not due to the nature of the goods may
illustrations or technical description of goods, photographs, plans, catalogs or other
available documents relating to the goods in question and materials
of which is made which describe the manufacturing process or the processing undergone by
, and enabling the customs authorities
correct classification of the goods. Where particular provisions ^ 6i) due to the danger
goods issue of the safety data sheet ^ 6i) submit the safety data sheet and
.

(6) If required by the customs authorities to properly consider the request
expert opinion, estimation, analysis of goods or a certified translation,
cover the costs of preparation of expert opinions, estimates, analysis or translation
Applications for binding information. Binding information can be released only
a form established by ministerial decree.
The mandatory information to the customs authorities indicate that the information is considered confidential information
.

(7) Binding information on tariff shall be issued
within three months from the date of receipt of the request to the competent customs authority and
binding origin information within 150 days. If it is not of serious reasons
competent customs authority binding information within the prescribed time limit
issue, state the reasons and simultaneously notify him when the
binding information is issued.

6f) § 33 of Act no. 337/1992 Coll., On administration of taxes and fees, as amended
.

6g) § 21 and 22 of Law no. 89/1995 Coll., On State Statistical Service, as amended
.

6h) § 23 of Act no. 21/1971 Coll., On the unified system
socio-economic information, as amended by Act no. 89/1995 Coll.

6i) Decree no. 84/1997 Coll., Which regulates the registration of plant protection products and
handling and technical and technological requirements for mechanization
plant protection products and their control testing
as amended by Decree no. 120/1999 Coll. Decree no.
250/1998 Coll., On the registration of chemical substances, as amended by Decree no. 50/2000 Coll
. Decree no. 302/1998 Coll., Laying down detailed conditions
competence and procedure for the verification process of demonstrating
healthcare, procedures for granting and withdrawing authorization,
selected list of dangerous substances and preparations, the import and export
is possible only with the consent of the Ministry of the environment, content
application for import and export, and a way of keeping records and
notification of dangerous chemical substances and preparations, as amended by Decree No.
. 391/2000 Coll.

6i) Act no. 157/1998 Coll., On chemical substances and
preparations and amending certain other laws, as amended
regulations. Decree no. 27/1999 Coll., On form and content
safety data sheet for dangerous chemical substance and preparation. ".

53rd after § 46, the following new § 46a to 46c which, including footnotes
fn. 7) added:

"§ 46a

If they were on the same type of goods issued by different binding information, provides
ministry that binding information is valid, and the validity of the other mandatory information
decision canceled.

§ 46b

(1) binding information may be used only person to whom it was issued.

(2) The customs office may require the declarant when submitting the customs

Declarations or requests for issuing certificates of origin indicate whether
he was issued a binding information on the goods specified in the filed
customs declaration or the application for the certificate.

§ 46c

(1) Binding tariff information shall be binding only

A) the tariff classification of goods

B) goods which are mentioned in the declaration adopted after the publication of this
binding information.

(2) Binding information on the origin of goods is binding only

A) the purpose of determining the origin of goods

B) goods for which to be determined preferential or non-preferential origin
after the issuance of the binding information.

(3) A person who has been issued a BTI, is obliged to use its
prove that

A) the goods declared correspond goods
is described in the binding tariff information, or

B) goods and the circumstances determining the acquisition of origin correspond in every respect
goods that are described in the information about the origin of goods.

(4) Binding information is binding for

A) six years, in the case of tariff classification of goods

B) three years in the case of origin, date of delivery to the applicant.

(5) If the binding information is issued based on inaccurate, incomplete or false information
applicant customs authority that issued it, it
canceled.

(6) Binding information shall cease to apply

A) in the case of tariff classification

First if it is in conflict with the law, which came into force after its
edition

Second unless in accordance with the teachings of inclusion in the subheading of the combined
or other nomenclature referred to in the Customs Tariff of the reasons for the change
combined nomenklatury7) or interpretation of tariff classification by
notes and explanatory notes to the harmonized system nomenclature
labeling and numerical description of the goods; 7) the Customs Directorate in Prague on this person
fact that the binding information is issued, informing

Third notice of the revocation to the person who was issued

B) in the case of origin

First if it is in conflict with the law, which came into force after its
release or with international agreements concluded after its release,

Second unless in accordance with the explanatory notes and opinions adopted for the interpretation
international treaties governing the determination of the origin of goods;
customs directorate of this fact the person to whom the binding information
released, informs

Third notice of the revocation to the person who was issued.

(7) If the binding information is invalid for the reasons set out in paragraph 6
point. a) paragraphs 2 and 3, or point. b) paragraphs 2 and 3, a person who has been
binding information issued BTI to use even for
six months from the date of notification of its invalidity if, based on this information
entered into a binding contract of sale or purchase goods.
This does not apply if it was binding information is canceled because it was issued on the basis
inaccurate, incomplete or false information the applicant. If
binding information is invalid for the reasons set out in paragraph 6 point. a)
points or 1 point. b) point 1, it may be time for which may be binding
information is used even after the withdrawal, required by law,
with whom he came into conflict.

7) Decree of the Minister of Foreign Affairs no. 160/1988 Coll., On
International Convention on the Harmonized Description and Coding
and the Protocol of Amendment thereto. ".

54th § 47 reads:

"§ 47

(1) Goods brought into the country subject to customs supervision from the time of its entry
and may be subject to customs control.

(2) Goods referred to in paragraph 1 shall remain under customs supervision for
needed to determine their status and, in the case of foreign goods, without prejudice
§ 131, until changes its status or location
in a free zone or free warehouse or its
re-exportation or destruction under the direct supervision of the customs authorities. ".

55th in § 49 of the existing text becomes paragraph 1 and the following paragraph
2, which reads:

"(2) the customs also not controlled official documents intended for
needs of the armed forces or the civilian component of the parties to the North Atlantic treaty
if the official stamp and, if
presented a certificate stating that the consignment contains only
official documents. ".


56th In § 51 paragraph 3 is deleted.

Former paragraphs 4, 5, 6 and 7 become paragraphs 3, 4, 5 and 6

57th Under § 51 a new § 51a, which, including footnotes.
7a), 7b), 7c) 7d), 7e) and 7f) reads:

"§ 51a

Providing information from the records

(1) Customs authorities to the extent required for the performance of their particular task
entitled to claim from the register operated by special
legislative provision of information by the relevant administrator or
evidence of the processor's expense records or administrator
processors. Manager records or processor is obliged to request without delay
meet unless a special law provides otherwise. || |
(2) If the information from the database of public telephone
service-7a) population register ^ 7b) and a central register of road
vehicles ^ 7c) the customs authorities in performing their tasks
entitled to require the provision of this information from the records of the administrator or processor
manner enabling remote access, and continuous, and
case information from the identity card records-7d) and records
travel documents ^ 7e) in a manner allowing continuous access.

(3) Customs authorities are entitled to ask for information by
paragraphs 1 and 2 only to the extent necessary, and the need
respective tasks, in a way, which shall enable storage
identification data on the customs authority or a customs officer, who
dispensing information requested and the purpose for which it was dispensing information is asked
least 5 years. The facts in the first sentence is manager for registration or
processor is bound to secrecy.

(4) Customs authorities are bound to protect the information from being
unauthorized disclosure or handover. This is without prejudice to the obligations
customs authorities under special laws. ^ 7f) The officer is entitled
information collected under paragraphs 1 and 2 shall only be used for carrying out the tasks
customs authorities.

7a) § 35 para. 1 point. a) Act no. 151/2000 Coll., on Telecommunications and
to amend other Acts, as amended.

7b) Act no. 133/2000 Coll., On register of population and birth certificate numbers and
amended (the Population Register Act).

7c) Act no. 56/2001 Coll., On conditions for operating vehicles on roads
roads and amending Act no. 168/1999 Coll., On liability insurance for damage caused
operation of a vehicle and amending some related
acts (vehicle insurance), as amended
Act no. 307/1999 Coll.

7d) Act no. 328/1999 Coll., On identity cards.

7e) Act no. 329/1999 Coll., On travel documents and amending Act no.
283/1991 Coll., On the Police of the Czech Republic, as amended,
(Travel Documents Act) .

7f) For example Act no. 148/1998 Coll., On protection of classified information
and amending certain laws, as amended, Act no.
106/1999 Coll., On Free Access to Information,
as subsequently amended. ".

existing footnote no. 7) is referred to as a footnote
no. 7 g), including the reference to the footnote.

58th in § 52 paragraph 1 reads:

"(1) Unless special legislation or an international treaty otherwise is
one who has the documents and information relating to the import, export or transit
goods shall keep the following documents and data for at least 10 years, and
regardless of the form in which they are denominated.. "

59th in § 52 paragraph 3 reads: | ||
"(3) If, during subsequent checks focusing on
correct assessment of duties, it is necessary to change the original decision or duty
additionally impose, the period referred to in paragraph 1 of the date on which the
this finding has been made, until the date of coming into force of a new decision or
additional duty assessment, do not run. ".

60th Footnote no. 13) is referred to as a footnote
fn. 7i), including the reference to the footnote.

61st In § 54, paragraph 6, which including footnote no.
7j) reads:

"(6) Other types of duty by special legislation. ^ 7j)

7j) For example Act no. 62/2000 Coll., On some measures on export or import
products and licensing procedures . '.

62nd In § 57 paragraph 2 reads:

"(2) If the conditions for the application of the tariff measures included

In paragraph 1. e) to g) apply customs office at the request of the declarant
preferably those tariff measures instead of applying tariff
referred to in paragraph 1. c) and d); provisions of the customs legislation on the use
uniform tariff rates are not affected. Request for application
respective tariff measures may subsequently be submitted no later
But two years after the release into free circulation, unless otherwise
international agreement. ".

63rd V § 65 par. 2 letter a) reads:

"a) the terms of the same goods and similar goods referred to in paragraph 1. b) a
c) shall not apply to goods contained within the engineering, development, artistic
, design work, and plans and sketches needed to produce
imported goods for which has not been adjusted in accordance with § 75 para. 1 point. b) point 4
because these works were carried out at home. "

64th in § 65 par. 3 letter a) reads:

"), one of them or a member of its statutory or supervisory body
is a member of a statutory or supervisory body of another, or has similar
status, or ".

65. In § 65 par. 6, the number '66' is replaced by '65 . "

66. In § 66 para. 2 at the end of subparagraph c) the following words:"
if you can not make a reasonable adjustment under § 75 para. 1 point. d) ".

67th in § 66 para. 4, the numeral" 1 "is replaced by" 2 ".

68th in § 78 at the end of paragraph 3, the following sentence:

"If, after following specified conversion of foreign currency into Czech crowns
until the end of the month preceding the month in which the declaration was accepted
, to change the rate announced by the Czech national Bank by 5% and more
used for converting foreign currency into Czech crowns from the first day of the following month
rate announced by the Czech national Bank valid
last Wednesday of the month when this change occurred. ".
|| | 69th in § 79 paragraph 1 reads:

"(1) Where the customs value of goods released for free circulation
a customs-approved treatment of goods that had been previously assigned to apply
the provisions of § 65 to 77, unless stipulated otherwise. ".

70th in § 80 paragraph 4 reads:

" (4) customs pathways which are under customs supervision, are
infrastructure of a nation, waterways and other transportation routes
between customs and border crossing customs
Office and in aviation flight path between national borders and customs
airport. Ministry decree notify customs airports and ports
where is located the office. ".

71st In § 80 after paragraph 4 the following paragraphs 5 and 6 are added:

"(5) aircraft that arrive into the country, they can land only at airports and customs
depart from the Czech Republic can only from these airports.

(6) Vessels arriving in this country can land only at ports
where is located the office, and set sail from the Czech Republic can only
from these ports. On the route between the customs crossing point and the relevant port must
vessel without the consent of the office of land or build
with other means of transport or contact with the bank, which would allow
goods could be loaded into a vessel or unloaded from it . If it can not be
this obligation is fulfilled due to accident or force majeure, the person
who is bound by that obligation or any other person acting on its behalf
without undue delay, inform the customs office. If there
result in an accident or force majeure total destruction or loss of goods
customs office must be informed without undue delay on the spot, on
where the goods are located. ".

Former paragraphs 5, 6, 7, 8, 9 and 10 shall be renumbered 7, 8, 9
, 10, 11 and 12.

72nd in § 80 paragraph 7 reads:

"(7) Transportation of goods by customs path must be taken without delay and without
changes of load and without departing from the customs route. Entry of goods into the customs
way into or exit from the customs route outside the customs territory of the border customs office or customs
transition can take place only with the consent
border customs office. Border customs office will grant its consent if it
impeded the implementation of the customs supervision of goods transported over the customs
way. ".

73rd in § 80 paragraph. 11 at the end the following words: "and determine in which cases
issued this permit customs directorate."

74th in § 82 paragraph 2 reads:

"(2) If an international agreement can All goods that are still

Located abroad, controlled by the customs authorities and applies them
provisions of the customs legislation applicable to goods brought into domestic
.. "

75th in § 82 paragraphs 6 and 7 are added:

"(6) The provisions of § 81 paragraph. 1 point. a) does not preclude the application of the provisions
customs regulations governing tourist traffic, frontier traffic, postal
transportation or traffic of negligible economic importance, with
that the implementation of customs supervision, including the possibility of performing customs controls
unaffected.

(7) The provisions of paragraphs 1, 4 and 5 and § 83 to 95 do not apply to goods which temporarily leave
inland during his
air transport from one place in the country to another place in the country with that these shipments are made directly
flight without landing in
abroad. This provision does not apply to goods pickled at airports
abroad. ".

76th heading of the third part of the eighth head reads:"
submission to customs authorities. "

77th V § 83 paragraph. 1, the words "present goods for customs
management" is replaced by "presentation at the office."

78th in § 83 paragraph 2 is deleted, as well as the denomination of paragraph 1.

79th in § 84, the words "the implementation of customs procedures" is replaced
'submission to customs and implementation control with
related. "

80th in § 85 b) reads:

"b) placed under that procedure, which may not be presented
customs office."

81st Footnote. ^ 8) reads as follows: | ||
"8a) Act no. 82/1998 Coll., on liability for damage caused during
exercise of public authority decision or incorrect official procedure and change
Czech national Council Act no. 358/1992 Coll. on notaries and their
activities (notary Act). ".

82nd § 86 including the title reads:

" § 86

Inspection of goods and sampling

(1) Unless a special law ^ 2) otherwise, the customs authorities at the request
person who requests approved treatment goods (hereinafter
"applicant"), allowing the applicant to inspect goods produced
customs office, or take samples from it, if it is necessary for their identification,
determine the tariff classification and to determine its properties.
For the same purposes may also take samples of the office, unless a special law provides otherwise
, ^ 2), even without the consent of the applicant.

(2) An application for consent to check goods given orally the applicant;
of reasons worth considering customs office may require a written request.
Request for collection of samples shall be submitted in writing.

(3) The written request mentioned in paragraph 2 shall be signed by the applicant and
must contain the following information:

A) business name, or the name or name and registered office
or place of business and residence of the applicant, the tax identification number
applicant or, where it is assigned, its identification number;
If the applicant is a natural person who has given
tax identification number or identification number, according to her personal identification number,

B) acts, the execution of which consent requires

C) the place where the goods are located

D) the number of the summary declaration, if already delivered, if
customs office does not reserve to add to this application and other data from their
records,

E) other information that the applicant considers necessary for identifying
such goods.

(4) The customs office indicated its consent to the proposals submitted. If it
a request for sampling, the customs office at the request also indicate the amount
goods to be removed.

(5) Inspection and sampling of goods must be carried out under the supervision
customs office, which also provides a method of handling procedures
to be used in a particular case, unless a special law provides otherwise
. ^ 2) ^ 3)

(6) The applicant shall bear the costs associated with the unpacking, weighing, re
packing and other operations in which goods are handled, and
liable for damages incurred as a result. The applicant also pays
costs associated with the analysis of the sample goods.

(7) when handling or using samples of the persons carrying out these tasks
obliged to follow the instructions of the customs authority. If the analysis of samples for
their destruction or irretrievable loss, it is considered that the debt arose
.. "


83rd In § 87, second sentence, the words "information medium" are inserted
words "(hereinafter" electronic ")".

84th In § 87, in the first sentence, the words "the customs" are replaced
"at the office", the current text becomes paragraph 1 and paragraph 2
, added:

"(2) Where goods before submitting the customs office
placed under transit, may be used instead of
summary customs declaration submitted to the relevant part of the written declaration
intended for the customs office of destination.".

85th In § 89, the words "§ 87" is replaced by "§ 87 para. 1".

86th In § 90 after paragraph 2 the following paragraphs 3 and 4 are added:

"(3) The products listed in the summary declaration, which has not yet been
unloaded from a vehicle or container shall be at any time, at the request
customs office intact submitted by the person referred to in
§ 88 customs authorities, up to the moment when the goods are assigned
relevant customs destination of goods.

(4) Everyone has the goods after they have been unloaded from a vehicle or container
possession and intends to continue to carry, transport or store
responsible for that, at the request of the office of the goods will be resubmitted
intact the customs authorities. ".

Existing paragraph 3 shall be renumbered paragraph 5.

87th In § 91, the words "customs" are replaced by "customs".

88th § 92 reads:

"§ 92

(1) If the imported goods on the summary declaration is
owner of the goods or the person who has the right to dispose of the goods,
shall, within 20 days from the date on which the summary declaration is lodged
, make the necessary steps to ensure that such goods could be
approved treatment or use.

(2) the customs authority may, for reasons worthy of consideration deadline
referred to in paragraph 1 may be extended for a period necessary. If required by the nature of the goods
especially in the case of perishable goods, the customs office may
set a deadline shorter than specified in paragraph 1, at least However
three days. ".

89th In § 93 of the first sentence the words "customs" are replaced
"at the office", the current text is numbered as paragraph 1 and the following
paragraphs 2-4 are added:

"(2) If the temporary storage facility approved for repeated temporary storage
goods and is operated by the customs authorities, customs authorities may require in order


a) temporary warehouse was equipped with a lock two different keys, with one key
will hold a customs office

b) the person operating the temporary storage of goods kept time allowing
monitor the movement of goods.

(3) temporary storage facility approved by the competent customs office to re
temporary storage of goods shall be as a temporary storage visibly marked
.

(4) the goods are placed in temporary storage based on a summary
customs declaration. customs authorities may require the submission of a special
declaration on a form which forms the ministry's decree. ".

90th In § 94, second sentence, the words "and 123" are deleted.

91st In § 95 para. 2 the words "customs declaration" is replaced
"assigning the appropriate customs destination".

92nd In § 95 paragraph 3 reads:

"(3) For temporary storage of goods in warehouses customs post, the person who
goods presented to the customs office, storage fee

a) 5% of the value of the stored goods, but at least CZK 100
does not exceed the shelf-life of five days, including storage,

b) 10% of the stored goods, but at least CZK 200
does not exceed the shelf-life of 30 days of storage; || | if it exceeds the shelf-life of 30 days storage is 20% of the value
stored goods,

c) CZK 100 for each inventory item, in the case of papers, documents and other documentation
documents, does not exceed the storage period of 30 days, including the day
storage; if it exceeds the shelf-life of 30 days is
storage fee of CZK 200 for each inventory item. ".

93rd In § 95 paragraph 4 is deleted.

94th In § 96 para. 2 the words "customs" are replaced by "customs office
".

95th In § 97 para. 1, after the word "inform" the word "writing".

96th In § 97, the following paragraphs 3 and 4 are added:

"(3) To implement the measures imposed by the customs authorities in accordance with § 95 para. 1 correspond



A) a person who submitted a summary declaration or

B) persons mentioned in § 88, unless the summary declaration still
presented.

(4) The decision to impose the obligation to pay the costs
can be appealed within 15 days of notification; filed an appeal does not have suspensive effect
. The amount corresponding to the reimbursement of costs is due within 30 days from the date of notification
decision was imposed. ".

97th in § 100 paragraph. 2, the words" the date when the customs office accepted the customs' | || replaced by "customs administration".

98th in § 102 at the end of paragraph 6 following sentence is added:

'border customs office performs customs control preferably also with regular troops
or formations of the armed forces of the parties to the North Atlantic treaty
, if a border crossing for pre-informed. ".

99th § 103 is deleted.

100th in § 104. 1 letter g) reads:

"g) handwritten signature of the authorized employee of the customs office, referring
names, surnames and functions and stamp of; when
decision is issued electronically, the handwritten signature and fingerprint
Staff stamp replaced by a code. ".

one hundred and first in § 104 is inserted after paragraph 1 a new paragraph 2, which reads:

"(2) staff stamp for customs purposes means the stamp
assigned to a customs officer or a civil servants to perform its tasks
not bear the national emblem. Official stamp contains mainly
date of designation of the office, serial number and other distinguishing features
needed to identify the person who decided in the customs procedure. ".

Former paragraphs 2 to 10 are renumbered 3 to 11

102nd in § 104. 5 at the end of the following sentence is added:

"method of dealing with individual copies of the decision provides
Ministry in a decree.".

103rd in § 104. 7, the words "one month" is replaced by "30 days"
and the number "5" is replaced by the number "6".

104. In § 104 paragraph 9 deleted.

Former paragraphs 10 and 11 become paragraphs 9 and 10

105th in § 104 paragraphs 9 and 10 added:

"(9) If the declaration is filed electronically, the customs office

A) shall, at the request of the declarant written decision in the customs procedure, or

B) notify in writing or electronically clearance
putting identification marks of the declaration and the date of release of goods
unless required to issue a written decision;
electronic release of goods under transit customs office to certify a document whose contents
particulars and handling of the ministry's decree.

(10) Application for issuing a written decision pursuant to paragraph 9 point. a)
can be replaced by a summary of applications applicable to all goods
placed under a customs procedure within a specified period, which may not be longer than 12 months
.. "

106th in § 105 paragraph. 1 point.) the word "or" is deleted.

107th in § 105 para. 1, letter b) reads:

"b) electronically, under the conditions laid down by the customs authorities, or. "

108th in § 105, paragraph 2, the words" by means of a
processing and transmission of data on information media "
replaced by the word" electronically ".

109 . In § 105 paragraph 3 reads:

"(3) the declaration shall be documented evidence, which according
customs regulations necessary for the application of the provisions governing the customs
mode to which the goods were. If a customs declaration is made electronically
, the customs office may permit not be substantiated
relevant documents. In this case the declarant shall keep
relevant documents for a period of 6 years from the date of submission of the declaration. ".

110th in § 105 is inserted after paragraph 3 new paragraphs 4, 5, 6, 7, 8 and 9 are added
:

"(4) Electronic submission of customs declarations means

A) transferring the requested data to the customs office in the form of standard messages
predefined structure recognized for the electronic transmission of data
between two computer systems through electronic means
or

B) introducing the required data into the computerized system
customs office.

(5) At the request of the customs authority to authorize submission of customs declarations
submitting floppy disks, magnetic tape or transferring data
similar means, if necessary, in encrypted form.


(6) Customs declarations submitted electronically pursuant to paragraph 4. a)
deemed filed when the electronic message to the customs authority
taken. Acceptance of the declaration the declarant
communicated electronically, with this communication contains identifying marks
received reports or registration number of the declaration and the acceptance date.

(7) the declaration submitted electronically pursuant to paragraph 4.
B) the provisions of subsection 6 appropriately.

(8) applies if a written declaration on two or more types of goods
, consider the data relating to each of them as a separate customs declaration
.

(9) If the customs authority a reasonable doubt that the information communicated in
connection with the declaration submitted orally or by any other act
not correct, is entitled to require a written declaration. ". || |
Former paragraphs 4 and 5 shall be renumbered 10 and 11

111th in § 105, paragraph 12, which reads:

"(12) with the approval of the customs office can be written declaration
replaced by a computer arrangement, made by the declarant containing
requirements stipulated by the customs regulations for written declarations.. "

112th in § 106 para. 1, at the end of the following sentence is added :

"office on a written declaration indicating the date of acceptance of the customs declaration
.."

113th in § 106, paragraph 2 reads:

"(2) the declaration shall be lodged at the office, which was presented
goods in question. ".

114th in § 106 after paragraph 2 new paragraphs 3 and 4, which
added:

"(3) the customs office may allow the declaration to be lodged before
before he was presented to the goods in question. In this case, the customs office
specify a period within which goods must be produced. If within the prescribed period
presented to customs, it is believed that the declaration
been filed.

(4) If a customs declaration is lodged before the goods in question
to the office, he can accept the customs office only after
presentation of the goods. ".

Former paragraph 3 renumbered fifth

115th in § 106 para. 5, the current second sentence is replaced by the following sentence:

"fails when the declarant these deficiencies within the prescribed period, it shall
considers that the declaration has not been filed. ".

116th in § 107 paragraphs 1 and 2, including footnotes. 8b) added:

" (1) customs declarations may be filed importer or exporter.
Exporter or importer means a person who, at the time of acceptance of the declaration
owner of the goods or has the right to dispose of the goods.
The person making the declaration, the competent customs office
produce goods before the customs declaration or
must ensure the submission of all documents to the customs legislation
governing the customs procedure to which the goods are to be released.

(2) The persons referred to in paragraph 1 may, by written power of attorney
authorize another person that is represented in the customs procedure, unless a special law
otherwise. ^ 8b) Representation may be

A) direct the case representative and on behalf of the person represented

B) indirect and if a representative of their own name and on behalf of the person represented
.

8b) § 15 para. 4 of the Act no. 29/2000 Coll., On postal services and on amendments to some laws
(Postal Services Act). ".

117th in § 107 after paragraph 2, new paragraphs 3, 4 and 5 are inserted
:

"(3) the direct representative can only be a person whose business
(activity) is representation in customs procedures.

(4) A representative can not be a person who has been lawfully
hit for serious or repeated violation of the customs or tax regulations, and in
3 years before granting power of attorney.

(5) For the purposes of this Act as a serious breach of customs and tax regulations
considers violations for which the person was convicted for an offense or
She was fined in the amount of CZK 250 000 and higher,
for repeated violation of these regulations shall be deemed a violation
imposition of sanctions if the number of violations is more than one
cent of the total number of customs declarations submitted
relevant persons in the three-year period, on the basis of which
goods were placed under the relevant customs procedure. ".


Former paragraphs 3 and 4 are renumbered as paragraphs 6 and 7.

118th In § 107, paragraph 8 shall be added:

"(8) The format of the power of attorney pursuant to paragraph 2 and its elements determined
Ministry in a decree.".

119th In § 109 para. 1, first sentence, the words "may, upon request, authorize"
replaced by "at the request of the permit."

120th In § 111 is inserted after paragraph 3 new paragraphs 4, 5 and 6
added:

"(4) The customs office also invalidate the declaration if it was
declaration mistakenly referred to other goods whose entry into
proposed customs procedure customs debt is incurred, if the request for cancellation
of a declaration filed within three months from the date of acceptance of the customs declaration
, and assuming that

a) of goods in the customs declaration is not used for any purpose other than as
allow its release, and has been restored to a condition

b) goods which should be mentioned in the declaration, to be presented
same customs office and placed under the same customs regime
and has been designed to the same customs regime what was originally intended
.

(5) If the goods supplied under the contract for mail order
recipient refused abolish the office of the customs declaration for release into free circulation
will if a request for invalidation of the declaration
filed within three months from the date of acceptance of the declaration, and
provided that the goods have been exported to the original
sender or the sender's address this.

(6) The customs office also invalidate the declaration, pursuant to which the Czech
been placed under the customs warehousing,
if a breach of the conditions stipulated committed an offense
or customs fraud. " .

Former paragraph 4, renumbered seventh

121st in § 111 paragraph. 7, the words "in paragraph 2" is replaced by "
paragraphs 2, 4 and 5 . "

122nd in § 116 paragraph. 2 at the end the following words:" and
all the handling required for inspection or sampling. "

123rd in § 117, paragraphs 3, 4, 5 and 6 are added:

"(3) After checking customs declaration and documents attached
completion of customs controls on goods recorded an authorized employee of the customs office range and
the result of customs checks and any sampling on the back side
piece written customs declaration to this customs office
. If it was made only partial control, then this will be that
goods have been inspected and that data on the customs declaration or
documents attached to it were verified.
Authorized employee of the customs office noted here that even the absence of the declarant or representative in customs
control.

(4) Not If a result of the declaration and the accompanying documents
a result of customs control of goods, noting
authorized employee of the customs office at the back of the piece written customs declaration addressed
this office essential information needed
for charging duty on such goods, or even its calculation for the application
procedure under which the goods were designed. The findings must be accompanied
stamp of a handwritten signature
authorized employee of the customs office.

(5) If the declaration is verified and customs regulations are applied
based on data contained in the declaration may not be listed
record pursuant to paragraphs 3 and 4

(6) If the declaration is made electronically, the customs office
the application of paragraphs 3 and 4 of the official record. ".

124th Under § 118, the following new § 118a is inserted :

"§ 118a

(1) Where the customs office reasonably be considered that, according to results of a
control that could be the customs debt is greater than the amount of the debt
fixed as indicated in the adopted declaration, the declarant ensure
customs debt amounting to the difference between the amount of the customs debt
determined according to the information received in the declaration and the amount
customs debt, that could actually arise, and customs goods
pass the proposed procedure. However, the declarant may require
instead of securities shall be assessed duty at the level set
customs office.

(2) proceeded If the customs office pursuant to the provisions of paragraph 1, first sentence

According to the result of the checks carried out duty to be levied in an amount higher than
been charged, levied customs duty of office that difference
additional tax assessment.

(3) If the office of doubt that the goods in question
not subject to prohibition or restrictions on imports, and this doubt can be
removed only when the results of controls || | may be the subject goods released into free circulation.. "

125th in § 122 point. a) at the end points 1 and 2, the word" or "is deleted.

126th § 123 is repealed.

127th in § 124 paragraph. 1, the word "office" is replaced by "authority".

128th in § 124 paragraph. 1 point.), the words' ( § 105 para. 5) "are replaced
words" (§ 105 para. 11), "and the word" documents "the words" (hereinafter referred
"incomplete declaration"). "
|| | 129th in § 124 paragraph. 1, letter c) reads:

"c) the goods were electronically entered into the declarant's records and
release into the proposed customs regime or the regime was terminated without
his presentation at the customs office (hereinafter referred to as the "local control"). "

130th in § 124 paragraph. 1 at the end is replaced by a comma and
letter d), which reads: || |
"d) the declarant according to documents related to the imported goods alone
meted out this duty and sent to the account of the customs office.".

131st In § 124 paragraph 2, 3 and 4 are added:

"(2) The declaration referred to in paragraph 1 letter. A)
commercial or administrative document pursuant to paragraph 1. B) and to register
declarant pursuant to paragraph 1. C) shall contain information necessary
to identify the goods and the transaction. Entries into the records
declarant must include the date of registration in the register.

(3) Unless otherwise provided herein, the declarant shall subsequently, in || | deadline set by the customs office, fill in missing information or documents in the supplementary declaration
.

(4) the Ministry shall issue a decree which data are deemed necessary to identify the goods and
of the transaction form
contents and additional declaration. Additional customs declarations may be made
only the form, the pattern of the ministry's decree, possibly
form may be replaced by a computer arrangement, which must
contain all the prescribed particulars. " .

132nd In § 125 at the end of the following sentence is added:

"In the case of registration as the declarant to this entry
deemed acceptance of the declaration.".

133rd In § 126, the words "through the processing and transmission of data
" replaced by the word "electronically".

134th § 127 including footnotes. 8c) reads:

"§ 127



Follow-up (1) Customs authorities shall be entitled, after the release of goods into the proposed customs regime
to follow-up, the purpose of which is to convince the
the accuracy and completeness of the information contained in the declaration,
authenticity of documents submitted to him or attached
and the accuracy of the assessed duties and taxes. in the subsequent control is also
verified the existence and authenticity of documents and the veracity of the data relating || | to import and export operations, possibly subsequent commercial operations
goods specified in the relevant customs declaration.

(2) the subsequent inspection can be performed by

a) domestic or exporter domestic importer

b) a local recipient or sender of domestic goods

c) the declarant

d) the direct representative

e) goods carriers,

f) persons who directly or indirectly participated in some of the operations
goods referred to in paragraph 1

g) a person who is carrying documents and data to operations with goods
referred to in paragraph 1

(3) Follow up by checking
business and accounting documents and other documents relating to the data contained in the relevant
declaration or to data related to
respective business operations with the goods. If it is necessary for
objective assessment of the completeness, accuracy and veracity of the documents submitted
or to determine the existence of other documents relating
data referred to in the relevant customs declaration, the customs authorities
to inspect all accounting and business documents, and other documents registered
controlled person for a specific time period.

(4) subsequent verification by the customs authorities initiate communication registration numbers

Declarations to be verified, including the extent
verified data, the controlled person. At the same time, encourage the inspected person, in writing or orally
order to check the submitted documents and the documents referred to in paragraph 3


(5) does not make it if the person inspected customs authorities subsequent control
initiate and perform, this is supposed to be invited in writing by the customs authorities.
Against this challenge can not be appealed separately. The challenge must contain
space launch subsequent checks registration numbers of customs declarations
to be verified, the period within which the controlled person is liable
customs authorities to communicate the date and time of its readiness to initiate
subsequent checks. The term suggested the person from whom the check is being carried
shall not exceed a period of 30 days from the announcement of the call.

(6) If the customs authorities in follow
import or export of goods which are reasonably believed to have escaped customs supervision, the person
in which a subsequent inspection carried out, is obliged to submit the
either a document certifying that the goods have been properly imported, or proof of purchase, delivery
certificate from the manufacturer or any evidence from which it
clear that the goods originate from the persons authorized to do business in the country.
Unless the person relevant documents, the customs authorities at the expense and risk
controlled goods moved to a place which is under the direct supervision of
, and set a deadline for submission of additional documents such
.

(7) checked person is obliged

A) create the conditions for carrying out subsequent checks, and
refrain from actions and activities that could jeopardize its smooth implementation,

B) submit to the customs authority with all requested documents and written,
provide him with information on the subject of control,

C) submit to the customs authority of goods to which it relates verified
declaration, or allow him access to it, if it has such goods
available

D) present during the inspection of evidence demonstrating her
assertion

E) to enable the customs entry into each operational building, room,
places and means of transport, which is used for business or
related to the subject of control and into a dwelling if it is also used
entrepreneurship and allow negotiations with any of its employee,

F) borrowed customs authorities the necessary business and accounting documents and other documents
.

(8), the subsequent control of the customs authorities may make copies
documents and the documents referred to in paragraph 3,
demand necessary explanations from the checked persons and acquire documentation. In the case
suspicion of violation of customs regulations are entitled to withhold the originals
controlled documents and papers. This procedure applies whenever
there is a risk that marked this evidence will be destroyed, altered
, introduction or otherwise rendered useless.

(9) Controlled person is entitled

A) require the submission of a service card employee of the customs authority
performing subsequent control,

B) be present dealings with its employees,

C) submit post-control evidence, possibly
propose submission of evidence by itself is not available

D) to oppose the procedure, an employee of the customs authority

E) to comment before the end of follow-up inspections to result
specified in the protocol, the manner of its findings, as appropriate, propose amendments,

F) access to the customs authority at any time in his normal working hours to
taken or seized documents.

(10) Objections under paragraph 9 point. d) dealing with the director of the customs authority, which
subsequent inspection. Director objection is allowed and ensure
remedy or controlled entity shall notify in writing the reasons for not
objection upheld. The decision on objections can not be appealed separately
.

(11) Acceptance of documents and written under paragraph 7 letter. f)
or their detention pursuant to paragraph 8, the customs authority in the report
control or separately for their acceptance or retention.
Taken or seized documents and papers, the customs authorities inspected person
within 30 days. In particularly difficult cases, particularly if it is necessary
borrowed or seized documents and papers undergo expertise, may extend this period
customs authority directly to the controlling boss

Customs authority. These decisions are not permitted
separate appeal.

(12) to perform a follow-up writes customs authority
control protocol that includes

A) identification of the customs authority, which subsequently carried out the check

B) the names and surnames of employees of the customs authority, which subsequently
performed the inspection,

C) the date and place where the inspection took place,

D) the registration numbers of customs declarations, which were verified,

E) inspection findings and the measures undertaken during the inspection,

F) measures which will be based on the results of checks carried out,

G) a list of original documents which were seized during inspection,

H) the date of the protocol,

I) the official stamp of the authority which carried out the check

J) signature of the head of the control group or the signatures of all the persons who carried
control.

(13) After discussing the inspection report countersigned it
person inspected and head of the inspection group. The refusal of an entity controlled
confirm with his signature introduction to the content of the audit protocol
this fact in the protocol, including the date of refusal.
One copy of the inspection report shall receive the controlled person.
Day of signing the inspection report is also the date of its delivery. If the result of the inspection findings
fact justifying additional
recover the customs debt may be included in the inspection report and the additional payment
assessment. The refusal of the inspected person to assume control protocol,
deliver it by mail with a return receipt.

(14) The implementation of subsequent checks do not apply the rules on State
control. ^ 8c)

8c) Act no. 552/1991 Coll., On state control, as amended
regulations. ".

135th § 128 reads:

" § 128 | ||
Release for free circulation obtain the status of foreign goods Czech
goods. Free circulation involves applying appropriate
commercial policy measures, completion of all other formalities laid down
legislation for imports of goods and duty assessment in the amount
established by law. ".

136th under § 128, the following new § 128a to 128c are inserted:

"§ 128a

(1) If the goods of a commercial nature and which can not be
easily and efficiently perform customs control border customs office or
whose importation is restricted or Czech goods, or goods originally Czech
goods of Czech origin imported back into the country, served
customs declaration for release into free circulation in the inland
customs office, unless the law or international contract.

(2) For goods in which they can easily and efficiently perform customs control, are considered
live animals and products

A) bulk

B) packaged in bags, bales, crates (including drums to transport cable)
in barrels with bayonet

C) unpackaged unpacked goods attached to pallets and goods unpacked
mounted on pallets shrink-wrapped or packaged goods
transparent packaging

D) liquid, bulk and gas, transported in tankers or
special containers provided that such goods in these vehicles or containers
sealing of the carrier or shipper
number or characteristics of these Finally, they are written in the bill of lading.

(3) In order to maintain continuity of services across national borders may
border customs office decide that a customs declaration for the release
free circulation must be presented at an inland customs office
even if it would otherwise It could be filed at a border customs office.

(4) The customs declaration for release of goods of a commercial nature,
free circulation may be filed frontier customs office also where
allowed if a border customs office, unless the disturbance || | transport across state lines.

(5) Customs declarations for goods under paragraphs 1 and 3 may be made at any
inland customs office.

(6) allow the customs legislation of a declaration made orally or
other act can be submitted at any customs office.

(7) In justified cases, especially if it is a
goods subject to excise duty, tariff or nesazebnímu protective measures
character or the control may be a threat to the life or health

People, the government can decree to establish that a customs declaration for the release
certain goods in free circulation may be submitted only to a customs office
.

§ 128b

(1) The customs declaration for release into free circulation must be documented


A) evidence of the price, on the basis of which to determine the customs value

B) Declaration of data on the customs value, unless the customs legislation,

C) documents necessary for the application of tariff preferences

D) evidence of the intended use of the imported goods, if this is a condition for granting
lower rates of duties or taxes

E) documents stipulated by special legislation necessary for
release for free circulation.

(2) The customs office may require the declaration to be attested
shipping documents relating to the previous customs procedure. If
goods declared and belonging to one subheading
Customs Tariff imported in two or more packages, the customs office
require the submission of the list of goods or any other document which is given
the contents of each package.

(3) If the conditions for entitlement to a complete exemption
imported goods from customs duties, the declaration must be substantiated by evidence
referred to in paragraph 1. a) to c) only if it is necessary
for the application of the provisions governing the release of the goods into free circulation
.

§ 128c

(1) could, if the customs office to release the goods into free circulation on the basis
any of the grounds specified in § 122 point. a) paragraphs 2 and 3, the declarant
months to remedy those deficiencies or to submit a request for allocation
another customs-approved treatment.

(2) Unless the declarant documents specified in § 122 point. a) Section 2
within the time limit set by the customs office, the declaration shall be invalid and the customs office
proceed in accordance with § 293-304 and § 313 to 316.

(3) not done when the declarant did not provide payment or if the customs debt pursuant to §
122 point. a) paragraph 3 within the period prescribed by the office, the customs office
without prejudice to measures taken under § 110 or § 233
initiate preliminary steps to sell goods. Failing to meet the required conditions
, customs goods in question are sold. The customs office of the declarant
intended sale of goods inform.

(4) The customs office at the risk and expense of the declarant
relocate the goods in the place they designate. ".

137th in § 130, the words" under tariff heading "words | || 'goods contained in the consignment. "

138th Under § 132, the following new § 132a up to 132 meters, including the heading
added:

" incomplete declaration

§ 132a

Incomplete declaration, which proposes the release of goods into free circulation
must in addition to the established by ministerial decree contain


A) a precise description of the goods to enable the customs office immediately and unequivocally
classify goods in the relevant heading or subheading of tariff

B) the customs value, or can not declarant indicate this value,
preliminary value based on the data and information that the declarant
available to the customs office regarded as acceptable

C) other details and the particulars to the customs office considers necessary for
identify the goods, apply the provisions for their release for free circulation
and determining how the customs debt
required before its release.

§ 132b

(1) If there are incomplete customs declaration submitted some
required documents, the customs authorities at the request of the declarant, the customs declaration
accept if they are not submitted documents which must be submitted before
release of the goods for free circulation.

(2) incomplete declaration the customs office may accept, also when
unless submitted to one or more documents that must be submitted
before the release of the goods for free circulation, the declarant and the customs office
proves that

A) the relevant document exists and is valid,

B) the relevant document could be presented with the declaration of the reasons
which could affect the declarant, and

C) the subsequent adoption of the declaration would not allow
release of the goods for free circulation or the subsequent acceptance of the customs

Statement was higher customs debt.

(3) The customs office in the customs declaration stating that the documents were not submitted
.

§ 132c

(1) The time limit prescribed by the office declarant to complete the missing
information or to submit the missing documents, which at the time of the adoption
incomplete declaration was not available, must not exceed 1
month after the adoption of an incomplete declaration .

(2) If it is a document for the application of tariff reductions or
exemption from import duties and customs authority is reasonably believed to be in goods
said in an incomplete declaration was entitled to apply a reduced | || customs tariffs or exemption from import duties, customs office at the request of the declarant
fixed for the submission of the necessary documents
period longer than one month. This period may not exceed three months.

(3) Once the missing information or documents to determine the customs value, the customs office may
reasons worthy of consideration set a deadline longer than 1
month or extend this period. This period shall not be longer than 3 months
.

(4) To be tariff reduction or exemption from import duties
applied when goods are released for free circulation within tariff quotas set
or for a specified period of time, may be the subject goods released
free circulation only if the document on whose basis
it is possible to apply a reduced rate of duty or exemption from import duties
, submitted before the exhaustion of the quotas or
expiration of the period. However, if the Customs office statement
which was not based on a document allowing to apply a reduced rate of duty
or exemption from import duties and adopted the document will be submitted
until after the deadline, to be established by the customs office duties, as | || if this document was submitted within the deadline.

§ 132d

(1) Without prejudice to the provisions of § 118a, pass customs office goods
covered by a customs declaration is incomplete, and determining duties
proceed as follows:

A) unable to failure of the required documents or the omission of some
data at the time of acceptance of the declaration affect the amount allotted
duties levied customs duty office in the usual manner

B) where the declaration is only a preliminary determination of values ​​according to §
point 132a. b) assesses customs authority shall, on the basis of provisional figures
and require a customs debt in the amount equal to the difference between
customs debt, which in his opinion should arise, a Customs
debt that this way arose

C) if it can not set failure to document or omission of some
requirements at the time of acceptance of the incomplete declaration
other than those referred to in point b) affect the amount of duties to be
of the goods in question charged and

First later submission of missing documents or filling in missing data
allow application of a reduced rate of customs duty, customs duty levied by
this tariff reductions and, where justified seek to ensure
customs debt in the amount equal to the difference between the customs debt,
which in his opinion should arise, a customs debt that arose in this way
,

Second later submission of missing documents or filling in missing data
allows a total exemption of imported goods from customs duties, request the customs office
customs debt in the amount equal to the difference between the customs
debt, which in his opinion should arise, and customs debt
which originated in this way.

(2) Notwithstanding any subsequent modification of the assessed duty
mainly due to the final determination of the customs value, the declarant may request that instead
customs debt customs authority assessed duty

A) in an amount that is in the view of the office charged in the case
the cases referred to in paragraph 1. b) a point. c) 1 or

B) the amount charged if the import duty exemption was not granted,
if it is the case referred to in paragraph 1. c) point 2

§ 132e

If the declarant does not complete within the time information necessary to determine the customs value
or other information or does not make this deadline set
documents levied customs office immediately duty of difference detained by customs debt
§ 132d paragraph. 1 point. b) and c).

§ 132f


Incomplete declaration accepted by the customs office under the terms
specified in § 132a through 132d, the declarant may either supplement or with the agreement of the office
replace the customs declaration containing all
specified data. Date for the assessment of the duties and exercise
customs regulations regarding the release of the goods for free circulation
date of acceptance of the incomplete declaration.
Simplified declaration


§ 132 g

(1) The customs office may allow the goods to be released for free circulation
on the basis of a simplified declaration. The application must be submitted in writing.
Simplified declaration may be in the form

A) the incomplete declaration, or

B) commercial or administrative documents.

(2) Simplified declaration will be adopted only if
customs office presented the goods in question.

(3) An application for clearance under commercial or
administrative document may be replaced by a global applications
applicable to all the goods are released into free circulation in
given time; a reference to the authorization granted by the declarant states in
simplified declaration.

(4) If given a simplified declaration pursuant to paragraph 1.
B), the provisions of § 132b similarly.

§ 132h

(1) The customs authority permission to release for free circulation under the simplified declaration
granted if the person who filed the request
, the declaration for release into free circulation
serve as declarant and will ensure compliance with the prohibitions and restrictions
obligations under other provisions governing the release of goods for free circulation
.

(2) The customs authority permission to release for free circulation under the simplified declaration
denied

A) if the applicant is lawfully sanctioned for serious or repeated violation
customs or tax regulations, and in the 3 years before filing
request

B) proposes If the applicant release for free circulation only
once.

(3) The customs office shall withdraw the permit does not meet the longer a person that has been
authorization is granted, specified conditions.

§ 132i

(1) The authorization granted under § 132 g must contain

A) identification of the customs office which can accept simplified customs
statement

B) the form of a simplified declaration,

C) the goods to which it applies,

D) the details that need not be simplified declaration indicate

E) documents that may not be connected or submitted

F) method of securing customs debt

G) the deadline by whose expiration must be provided at the customs office
submit a supplementary declaration.

(2) The additional declaration, the declarant must enclose
simplified declarations during the period allowed by the customs office.
Local control


§ 132j ​​

The customs office may, under the conditions specified in § 132k to a written request
allow goods were released into free circulation in areas
applicant or other place designated or approved by the customs office
case by

A) goods entered for the procedure and the applicant was granted permission
to the customs office of destination to terminate transit as
authorized recipient under § 144 liters,

B) goods placed under the economic effect

C) goods which, upon presentation to the customs office (§ 83) in the space
applicant or other place designated or approved by the customs office
transported without being placed under transit

D) goods which are brought into the country and that may not be in accordance with § 85
point. b) to the office.

§ 132k

(1) The customs office authorization pursuant to § 132j ​​granted if

A) registration of applicants is conducted electronically and allow the customs authorities
exercise effective control, especially post-facto control

B) it is possible to monitor compliance with import prohibitions and restrictions
other provisions governing the release for free circulation.

(2) The customs office shall not grant permission,

A) if the applicant is lawfully sanctioned for serious or repeated violation
customs or tax regulations, and in the 3 years before filing an application
or


B) proposes If the applicant release for free circulation only
once.

(3) The customs office may revoke the authorization if the person who has been granted permission
, proposing release for free circulation only
once or violated the conditions laid down in the permit. The customs office
but authorization is not withdrawn if

A) the person to whom the license was granted, fulfilled the conditions laid down
additionally within the period prescribed by the office, or

B) failure to meet the conditions had no effect on the proper implementation
mode.

(4) The customs office shall withdraw the permit if the person whose license has been granted
was finally hit for serious or repeated violation
customs or tax laws.

§ 132 l

(1) A person whose license has been granted in accordance with § 132j, is obliged

A) in cases specified in § 132j ​​point. a) and c) if the goods
released into free circulation

First After his arrival at the place designated or approved by the customs office, the customs office
announce the delivery manner prescribed by customs and
goods enroll in its records,

Second the same place where it was before the temporary storage (§ 93)
before the expiry of the period specified in § 92 apply to the customs office
manner prescribed by the customs office of release for free circulation of goods and enroll in their
records, | ||
B) in cases specified in § 132j ​​point. b) ask the customs office
manner laid down by the customs office of release for free circulation of goods and enroll
into its records,

C) in the cases specified in § 132j ​​point. d) the supply of goods to the designated place
goods enroll in its records,

D) provide the office, entering the goods in the records referred to in subparagraphs
a) to c), all documents necessary for the application of the provisions governing
release for free circulation.

(2) If it affected the proper implementation of the free circulation, the customs office
person whose license has been granted in accordance with § 132j,

A) be permitted to make the acts referred to in paragraph 1. a) and b)
immediately before delivery,

B) authorize the reasons worthy of consideration, especially if it is justified
character of the goods and their rapid turnover, to the customs office
not to notify each delivery, provided that the customs office will provide
all information which the office deems necessary to ensure that, if necessary, could
goods checked.
In these cases, the entry of the goods into the register of competent persons deemed
release for free circulation.

(3) The entry of imported goods into the records referred to in paragraph 1. a)
c) may be the office of replaced by any other act which renders customs office
guarantee the proper implementation of the scheme. Always, however, must be clear
date of registration in the relevant register and the goods must be uniquely identifiable
.

§ 132 meters

Authorization pursuant to § 132j ​​must include specific rules for implementing
free circulation, especially

A) identification of the customs office which may be local control is performed,

B) the goods to which it applies,

C) the manner and fulfilling the obligations specified in § 132 liters,

D) method of securing customs debt

E) at the time of release for free circulation

F) the period within which they must be submitted to the office of the additional tariff
statement. ".

139th in § 133 paragraph. 4 the word" revised "is replaced by" no subject
processing operation ".

140th in § 134 paragraph. 1 at the end of the following sentence is added:

" the request shall be submitted in writing on a form, a model of the Ministry
decree. ".

141st in § 134, paragraphs 3 and 4 are added:

"(3) the application must be accompanied by all documents confirming the information
specified in the application. Documents are submitted in original or officially certified copy
and application cites their number.

(4) Application for a permit procedure with economic impact
signed by the applicant shall indicate that the applicant will benefit from the tariff regime for
who asked. The applicant is responsible for the accuracy of the data included in
administered declaration, the authenticity of the documents that are
customs declaration accompanying the after fulfillment of all obligations arising from
customs procedure requested by.. "
| || 142nd in § 135 paragraph. 1 at the end of the following sentence is added:


"The customs office will issue a written authorization to form, the model provides
Ministry in a decree.".

143rd In § 135 after paragraph 1, the following paragraph 2 is added:

"(2) To be processing operations in territorial districts
more offices, the competent customs office authorization to use the economic effects of
agreement with the other participating customs authorities.".

Existing paragraph 2 shall be renumbered third

144th In § 135, paragraphs 4 and 5 are added:

"(4) A person whose license has been granted, it may ask the customs office which issued the permit
, the renewal of authorizations or changes
in the issued permit. The application shall be submitted in writing and must contain || |
a) permits precise identification to which the request relates

b) draft permit required changes or new period of validity of the authorization

c) the facts justifying the proposed changes.
| || (5) the customs office a request under paragraph 4 will pass only if it is justified
proper implementation of the scheme. accedes to the customs office
request, issue decisions

) whereby extending the period of validity of the permit, if it was this period
limited in time or

b) stating how the original permit changes. Legal much
decision initial authorization has been granted, not to change his
obstacle. ".

145th In § 135a point. c) the word "withdrawal" is replaced by the word "withdrawal".

146th In § 135a at the end of letter b) the word "or".

147th In § 135b, the word "withdrawal" is replaced by the word "withdrawal".

148th Under § 138, the following new § 138a, which reads:

"§ 138a

The simplified procedures when goods are placed under the economic
effect to the provisions of § 132a of up to 132 m apply mutatis mutandis.".

149th § 139 including footnotes. 8d) to 8g) reads:

"

§ 139 (1) of transit means the regime, which is subject to the goods transported under
customs control from one office to another customs office.

(2) National Transit means transit during which the customs office
departure and destination located in the country and goods not cross the state border.

(3) the common transit means transit
carried out under an international treaty-8d) at where the customs office of departure situated on the territory of one State
strany8e) and the customs office of destination or the territory of another Party
^ 8e) and goods cross at least one border
between the parties.
| || (4) transit operations means the transport of goods in transit from customs
office of departure to the customs office of destination.

(5) Unless otherwise provided in this Act or a special legal regulation, to
mode transit passes goods

) foreign without being subject to import duties or commercial policy
measures

b) Czech, which is

first after release export or outward processing
placement in a free zone or free warehouse
subsequently exported abroad

Second after customs warehousing, where special legislation as a result
customs warehousing provides benefits usually
relating to the export of goods, subsequently placed under the export and
exported abroad

Third After release into the export or outward processing
exported to foreign countries in a common transit

Fourth released to the export regime and are subject to the legislation
which measures are taken to market regulation in agriculture

C) Czech, in which repayment or remission is conditional return
exportation abroad.

(6) Czech-added goods exported back to the compensating products from
inward processing procedure and placed under the export
placed under the transit along compensating products.

(7) The Customs Office of loading to the customs office under whose control
are taken precautionary measures in order to facilitate early
transit operation at the customs office of departure.

(8) office of departure means the customs office where the transit operation begins
.

(9) The customs office of destination means the customs office where the transit operation ends
.

(10) Customs office of entry means the border customs office at which
goods in connection with change of state borders enters into the country, and

In common transit also border customs office of another Contracting Party
whose customs territory the goods enter.

(11) Customs office of exit means the border customs office at which
goods in connection with change of state borders exits from the country, and in the common transit
also a border customs office of another Contracting Party of
whose customs territory of goods emerges.

(12) The office of transit in common transit: a)
customs office of entry to the territory of another Party ^ 8e) than that of the
goods dispatched in a common transit, or b) the customs office of exit
Party-8e) whose customs territory the goods during joint
temporarily leaving the transit across the border to a third country. ^ 8f)

(13) direct transit means a national transit from the input
customs office to the customs office.

(14) inland transit means a national transit from the input
customs office to an inland customs office.

(15) the inland transit means a national transit
from an inland customs office to the customs office.

(16) inland transit means a national transit from one
inland Customs office to another inland customs office.

(17) means of transport for the purposes of this Section means

A) road vehicle, trailer or semitrailer,

B) passenger rail or truck

C) a ship or vessel

D) aircraft

E) container. ^ 8 g)

(18) transit document means the decision to release the goods
transit regime issued on the form of a written declaration or
issued and communicated electronically pursuant to § 104. 9 point. b).

8d) The Ministry of Foreign Affairs no. 179/1996 Coll., On access
Czech Republic to the Convention on a common transit procedure
between countries of the European Free Trade Association (EFTA) and the European Economic Community
.

8e) Art. 15a Communication of the Ministry of Foreign Affairs no. 179/1996 Coll.

8f) Article. 3. 1 point. c) a statement of the Ministry of Foreign Affairs no. 179/1996 Coll
.

8 g) Decree no. 57/1976 Coll., On the Customs Convention on Containers, 1972. ".

150th Under § 139, the following new § 139a to 139h, which including notes under
fn. 8h) to 8j) added:

"§ 139a

Mode of transit are

A) as a national transit pursuant to § 139 para. 2

B) as a common transit pursuant to § 139 para. 3,

C) carnet TIR-8h)

D) an ATA carnet, ^ 8i) when used for transit purposes

E) based on the customs declaration form 302 (hereinafter "form
302") used by agreement between the parties to the North Atlantic Treaty
. ^ 8j)

§ 139b

For the purposes of the common transit, goods
European Communities (hereinafter "Community status") means the status of goods indicating that
These are goods that

A) wholly obtained or produced in the customs territory of the European Community
without having to incorporating goods imported from countries or
territorial units that are not part of the customs territory of the European
Community

B) have been imported into the customs territory of the European Communities
States or territorial units that are not part of the customs territory of the European
community, and there were in free circulation or

C) have been obtained in the customs territory of the European Communities
either from goods referred to in subparagraph a), or the goods in
a) and b).

§ 139C

(1) The common transit status of the goods under the code

A) T1, in the case of Czech goods or foreign goods other than
referred to in point b)

B) T2, in the case of goods, Community status,
been brought into the country in the common transit and the transit
document in which the status of goods marked with code T2, and if
met the conditions set out in § 139D.

(2) codes to indicate the status of goods in the common transit
which can be used in accordance with the international treaty, 8d) and the conditions for their
use the ministry's decree.

§ 139D

(1) Without prejudice to the provisions of § 139C, the status may be back
balanced foreign goods in transit identified common code T2
be subject to if the goods after their arrival in this country continuously customs

Supervision, which aimed in particular to ensure the identity and unchanged condition
goods, and if not in the country placed under a customs procedure other than

A) national transit

B) customs warehousing, if

First storage time does not exceed 6 months for goods from Chapters 1 to 24 of the Customs Tariff
or 5 years for other goods

Second the goods have been stored separately from other goods and subjected
only such manipulation, which is necessary to ensure its preservation or
which involves splitting up consignments without being replaced or changed its
contents

Third handling of goods carried out only with the permission of the customs office
defined extent and under customs supervision, or

C) temporary importation with total exemption from import duty for the purposes of display or demonstration
goods trade fair or similar event;
goods may be subject only to such manipulation, which is necessary to ensure its preservation or
which involves splitting up consignments without
replaced or changed its content.

(2) The written declaration for release back
balanced foreign goods whose status is indicated by a code T2, in a joint
transit, it should be noted, all references, special endorsements from
transit document, on the basis of which the goods were brought into the country,
or attach a certified copy or photocopy.

§ 139e

(1) One means of transport may be used for loading goods at
several offices of departure and for unloading at several customs offices
destination.

(2) At the same declaration for release into the transit system
can be declared only goods that are, or should be loaded on a single means of transport
and be transported from one office of departure
to one office of destination. For this purpose, as one means of transport
also considered

A) road vehicle together with its trailer and the trailer (s)

B) the number of connected rail cars

C) barges connected in series,

D) containers loaded on a means of transport.

§ 139F

If the goods were loaded with more than one office of departure to one
transport means or if it is unloaded from one means of transport for more
customs offices of destination shall be submitted to customs authorities all these customs
documents which apply to goods transported by means of transport
.

§ 139 g

(1) The office of departure may, in cases where the mode of transit
release of the goods listed under § 260 g paragraph. 1, or of
economic and other reasons worth considering to establish a route to customs || | office of destination. The transit may be prescribed route change the customs authority in
whose territorial jurisdiction the goods. The customs authority approves the change route
if the principal can ensure that the scope and method of exemption from the obligation to comply
prescribed route. Those customs authorities will do about this fact
record the transit document.

(2) For reasons of force majeure the carrier may deviate from the prescribed route.
Goods and transit document must be presented without delay to the nearest
customs authority referred to in paragraph 1. The customs authority shall affix
transit document listing.

§ 139h

During transit operations must be on call to any customs authority
presented a transit document relating to the goods transported
transit.

8h) Decree no. 144/1982 Coll.

8i) Decree no. 89/1963 Coll. Ministry of Foreign Affairs no. 33/2000 Coll
. ms, on the adoption of the Convention on temporary admission.

8j) Ministry of Foreign Affairs no. 297/1996 Coll., On
Agreement between the North Atlantic Treaty and other states
participating in the Partnership for Peace regarding the status of their forces and the Additional Protocol to the
this agreement. ".

151st in § 140, paragraph 2 reads:

" (2) the principal is responsible for

A) fulfill the obligations of the transit system;
is especially obliged to ensure that goods under the conditions laid down by the customs office of departure
delivered within a specified period to the customs office of destination in the same condition
, with intact Customs seals and accompanying documents,

B) compliance with the measures taken by the customs authorities in connection with
release of the goods and their transport in transit. ".


152nd In § 141 after paragraph 1, the following paragraph 2 is added:

"(2) If required by the customs office of departure shall be submitted to the customs
declaration for release into transit transport document
customs or other evidence of equivalent content and efficiency regarding
export, outward processing or re-export
goods and documents relating to the previous customs approved treatment.
During transportation, tickets have to be presented to the challenge
any customs authority. ".

Paragraphs 2 to 9 shall be renumbered 3 to 10

153 above. Under § 141, § 141a inserted through 141F are added:

"§ 141a

When the mode of entry of transit goods under § 260 g paragraph.
2 excluded from the use of the comprehensive guarantee, provides the principal
customs declarations for goods into particulars of the scheme that the ministry's decree
.

§ 141b

Goods entered for the common transit must be submitted during
transit operations each transit to the office of transit
document. If this is not the carriage of goods by rail according to § 144r
144ff, presents a further additional copy sheet no. 4
transit document and a certificate of crossing the border, the format and method of use
Ministry sets Decree.

§ 141c

(1) during the transit operations may be goods listed in the transit
document under customs supervision transferred to another means of transport
, without the need submit a new declaration.
data on transhipment, the competent customs authority of the transit document.

(2) the customs authorities may authorize, under conditions laid down by the
transshipment without their supervision. Data on transhipment put into
transit document carrier which subsequently without undue delay
submit a transit document to confirm the customs authority which authorized transhipment
.

§ 141d

(1) If, during the transport of goods for reasons which the carrier could not
influence, violation customs seals are affixed to the vehicle,
notify the carrier immediately notify the nearest customs office and ask for the
the relevant entry in transit document.

(2) In the event of an accident that requires transfer of goods, the provision
§ 141c similarly.

(3) Where an imminent danger of immediate or unloading
part of the means of transport and carrier may do so without prior notice
customs office. A record of operations shall
the transit document and this was subsequently notify the nearest customs office
. If it was necessary to remove the seals affixed,
proceed in accordance with paragraph 1.

(4) If the carrier as a result of accidents or other incidents during transport
able to meet the deadline set for delivery of the goods to customs
office of destination shall immediately notify the nearest customs office
which about takes appropriate records on the transit document.

§ 141e

(1) Unless otherwise provided herein, may be in transit operations
justified cases ended without agreement of the office also another
customs office other than the one listed on the transit document as the customs office of destination
. That office shall then become the office of destination.

(2) For the carriage of goods specified in the list established pursuant to § 260 g
paragraph. 1, or from economic or other reasons worth considering
may request the principal office of departure to establish that the customs office of destination
can be changed

A) a national transit by the customs office of departure or

B) in a common transit customs authorities of the Member State in whose territory
goods is based on the consent of the customs office of departure.
The customs authorities affix a transit document the appropriate record and
inform the previously intended office of destination.

(3) The time limit prescribed by the office of departure to the arrival of the goods at the customs office of destination
can not be changed by other customs authorities.

(4) When the goods arrive at the customs office of destination after the deadline set
office of departure and the delay is due to circumstances that were
customs office of destination satisfactorily explained and for which he bears
principal, carrier or recipient of goods liable, it is believed that
deadline was complied with.


§ 141F

The customs office of destination where goods with transit document, the issue
confirmation of this fact, if requested by them, the person who submitted the goods
.. "

154th in § 142, paragraphs 2 and 3 added:

"(2) the mode of transit is

A) terminated, where goods, under the conditions set by the customs office of departure
arrived at the customs office of destination in the same condition as
accompanying documents,

B) is discharged, it may, if the customs office of departure, after comparing their own data with data
customs office of destination, specify that the transit was completed.

(3) Liability in transit terminates the execution of transit. If
informs the customs office of departure guarantor within a period of one year from the date of acceptance of the declaration
non-discharge of transit, expires liability
this deadline. Transit is considered finished without
been terminated pursuant to paragraph 2. a) if it can be from the data
customs or other competent authorities determine that the irregularities have been removed or
objectively explained and possible customs debt is extinguished. ".

155th in § 142, the following paragraph 4, which reads:

"(4) If the guarantor is informed that the transit procedure has not been at the customs office of departure
discharged, the customs office of departure guarantor that it requires or may
require the fulfillment of a customs debt for the fulfillment
assumed liability. This communication shall be notified in writing to the guarantor
within 3 years from the date of acceptance of the declaration for release
goods transit, otherwise the guarantee expires. ".

156th Under § 142, the following new § 142a to 142c are inserted:

"§ 142a

(1) If you can not identify common transit in connection with violation of customs regulations
instead of a customs debt, it is believed, without prejudice to the provisions of §
251 and 252, the customs debt arises on the territory

A) Contracting Parties which means of transport or the goods have left
last, if it finds an infringement transit customs office referred to in §
139 para. 12 letter. a)

B) Contracting Parties which includes transit customs office referred to in § 139, paragraph
. 12 point. b) if it finds an infringement that office

C) the Member State in whose territory the infringement was found
if not the cases referred to under a) and b)

D) Contracting Party in whose customs territory according to the records of the office of transit
means of transport or the goods have entered the last,
unless the consignment is presented to the customs office of destination

E) of the Member State in which the irregularity is detected, if there
this finding after the end of the regime.

(2) Paragraph 1 shall not apply if the customs office of departure in
period referred to in § 142b paragraph. 2 proof of the regularity of
transit operation or the place of origin of the customs debt.

(3) If no evidence is provided in accordance with paragraph 2, assesses duties, taxes and charges levied
when importing Member State concerned Party, on whose territory
customs debt pursuant to paragraph 1 arose, according to regulations
force on its territory.

§ 142b

(1) If goods are entered for the procedure
arrived at the customs office of destination and the place where the offense can not be determined, notify the office of departure
principal of this fact without undue delay, but no later than
end of the eleventh month of the date of release
transit.

(2) The principal shall within three months from the date of receipt
notification under paragraph 1, in the case of common transit, or 1
month, if it is a national transit submit customs
office of departure proof of the regularity of the transit operation or the place where the customs debt
.

§ 142c

(1) Evidence of a transit operation is a common transit

A) customs or commercial document certified by the customs authorities of any Member State
and proving that the goods have been presented
customs office of destination or an authorized consignee within the territory of that Member State
; the document must reveal the identity of the goods or

B) customs document for entry for the customs procedure in any state
or a certified copy or copies; Verification can perform customs authority
which confirmed the original document, or any other authority of that State;
a document must reveal the identity of the goods.

(2) Evidence of the transit operation in the national transit


A) customs or commercial document certified by the customs authorities and demonstrating
that the goods have been presented at the customs office of destination country;
a document must reveal the identity of the goods or

B) a customs document proving that the goods have been abroad
released to the regime, or a certified copy or copies;
verification can perform customs authority, which confirmed the original document, or
foreign or domestic government authorities; the document must be clear
identity of the goods. ".

157th § 144 including footnotes. 8k) reads:

" § 144

(1) Unless otherwise provided in this Act or an international agreement ^ 8k) otherwise, the
principal before the release of goods under transit
obliged to provide the customs debt that might arise in this catalog.

(2) Ensuring the customs debt is required when

A) transport by rail carried

First a national transit

Second in a common transit according to § 144r 144ff,

B) Air Transport

C) transport through the mail in the national transit

D) inland waterway transport in the national transit

E) traffic on the Rhine and the Rhine waterways in the common transit

F) transportation pipelines

G) transport leadership in the national transit

H) in the common maritime transit.

(3) The Ministry shall issue a decree list of inland waterways, on which
in inland waterway transport in the common transit
customs debt required.

8k) Art. 10 paragraph. 2 Communication of the Ministry of Foreign Affairs no. 179/1996 Coll
. Art. 33 ANNEX I Communication of the Ministry of Foreign Affairs no. 179/1996 Coll
. Art. 4 Decree no. 144/1982 Coll. Art. 3 of Decree no. 89/1963 Coll. Art. 2
notification of the Ministry of Foreign Affairs no. 33/2000 Coll. ms. "

158th Under § 144, § 144a inserted through 144rr that
including headings and footnotes. 8 liters) to 8y) added:

" Enabling nezajišťovat customs debt

§ 144a

(1) Czech person who

A) has sufficient experience with the regime of transit

B) actively cooperate with the customs authorities

C) uses an effective system of control of traffic operations

D) has long-term financial stability

E) to perform properly and in time his payment obligations and is able to meet its obligations
,

F) has not committed serious or repeated offenses against customs or tax legislation
, in the 3 years before submitting the application
may be allowed with regard to the placing of goods under transit
not provided by customs debt.

(2) The guarantee waiver shall not apply to transit operations
goods specified in the list established pursuant to § 260 g paragraph. 1 or
goods that are temporarily excluded from the application of the global guarantee under §
260 g paragraph. 2nd

(3) The principal can guarantee waiver shall or customs debts
might arise from unfinished transit operations, up to the amount
reference, which means the amount determined or that would have been determined
the customs debt in transit
global guarantee, and that is not reduced in accordance with § 259a.

(4) The principal is responsible for ensuring that the customs debt or sum
customs debts which have been or may be incurred on uncompleted
transit operations for which it was used guarantee waiver shall, not exceed
reference amount. If the reference amount is exceeded, the principal must
shall immediately inform the customs
authority to guarantee waiver shall issued.

§ 144b

(1) Request for a guarantee waiver shall be made in writing. In
national transit is given to the customs directorate within whose territorial jurisdiction
applicant has its registered office or residence; in a common transit request is submitted
Ministry.

(2) An application for permission must guarantee waiver shall contain such
information which will enable customs authorities to assess whether the conditions under which
authorization may be granted, are met. The application must be accompanied by
documents which permit assessment of the financial and asset situation of the applicant, which means


A) certificate from the competent authorities no older than 60 days, the tax
applicant, as well as contributions to the insurance and social security contributions
state employment policy are properly and timely fulfilled


B) a copy of the applicant's tax returns for two years back,

C) the financial statements or a statement of assets and liabilities and income and expenditure drawn
the last day of the reporting period that preceded
accounting period in which the application was delivered to the customs authority.

(3) If the applicant does not prove-needed basis, invite the customs authority in writing
applicant to substantiate them within less than 30 days from the date of notification
challenges applicant. From the date of dispatch of invitations to the day when the customs authority
required documents received by the deadline for a decision under § 144c running.
If the requested evidence documented within the prescribed period, the customs authority
request postpones decision.

(4) The applicant is responsible for the correctness and authenticity of the data provided
documents which the administration is documented.

(5) If you come after authorization guarantee waiver shall show
factors which may affect its validity, the person who
authorization has been granted, shall inform about this fact
customs authority which issued the permit.

§ 144c

Customs authority is obliged to request for authorization
guarantee waiver shall decide within 60 days of the initiation of proceedings; in particularly complicated cases
decide within 90 days; If, due to the nature of things to decide
even within this deadline may prolong it appropriately higher authority.
If it is not the customs authority to decide within 60 days or 90 days
is obliged to inform the applicant stating the reasons.

§ 144d

(1) The decision granting the application for authorization guarantee waiver shall meet
may not be justified.

(2) An appeal against the decision to refuse nezajišťovat
customs debt is not permitted.

§ 144e

(1) If an application for a permit guarantee waiver shall be rejected, you can file a new request
first 12 months after the date of notification of the rejection
decision.

(2) If the applicant submits a new application before the deadline referred to in paragraph 1
, the application will be deferred and the applicant shall be notified in writing
.

§ 144F

(1) Persons who have been authorized to guarantee waiver shall, at the customs
authority that issued the certificate of approval nezajišťovat
customs debt. The certificate shall not be issued if the data specified in the decision
in the information system of customs administration.

(2) After the issue of the guarantee waiver shall
mandatory principal will designate the persons authorized to sign on his behalf and
submit customs declarations for goods into the transit system without
customs debt, and it also, at any time during the validity of the certificate.
Submitting a certificate proving designated persons that are authorized for
principal act in the range mentioned legal acts.

(3) Specimen, which will be issued a certificate of authorization
guarantee waiver shall, his way of filling and handling
the ministry's decree.

§ 144 g

(1) fails to comply if the person whose license has been
guarantee waiver shall be granted, the conditions set out in § 144a paragraph. 1 or
serious or repeated breach of the obligations under this Act, the competent customs authority
withdraw the authorization. The permit's validity expires the decision
relevant customs authority for its withdrawal.

(2) If the permit is withdrawn, the licensee shall return
customs authority is withdrawn, all certificates whose validity period expired
.

§ 144h

For the purpose of the simplified procedure in transit means

A) approved shipper person who has been authorized by the customs authority
under § 124 paragraph. 1 point. c) use a simplified procedure for release of goods
transit,

B) authorized consignee is the person that has been authorized by the customs authority
§ 124 paragraph. 1 point. c) use a simplified procedure for delivery of goods in connection with the termination
transit through

C) seal means of identification of goods, which is used
customs authorities or approved sender.
Approved Shipper


§ 144i

(1) An application for authorization of the simplified procedure carried out by an approved sender
serves a customs office in whose territorial district to be
transit operation commenced, or the ministry are to be
transit operations commenced at more customs offices.

(2) Simplified procedure customs authority authorizes the request Czech person who


A) is the principal transit through

B) proposing the release of goods for the procedure only once,

C) keep electronic records allowing customs office
control the movement of goods

D) customs declaration and communicates with customs authorities electronically

E) ensure global customs debt guarantee

F) was not officially sanctioned for serious or repeated violation
customs or tax regulations, and within 3 years prior to the application

G) the deadline and in the form required to announce the shipment,

H) required for guaranteeing the identity of the goods

I) in the manner fills the declaration and in accordance with the authorization granted
presents data on the release of goods

J) verifies the written declaration provided data on release of goods
special metal stamp, unless used partially completed form
customs declaration, which has been previously registered and validated
imprint of the stamp of the office of departure.

(3) authorized consignor can customs authority referred to in paragraph 1
allow the use of spatial or lump conclusion, whose appearance
dimensions, identifying features, technical characteristics and parameters determined
Ministry in a decree.

(4) The Ministry shall issue a decree details the simplified procedure,
the indications approved by the consignor and the particulars of the declaration,
way of handling documents and special metal stamp pattern.

§ 144j

(1) The authorized sender shall take all measures to avoid abuse


A) a special metal stamp

B) forms of declarations that were previously stamped
stamp of the office of departure or a special metal stamp
.

(2) Approved Shipper is responsible for meeting the customs debt
arose in connection with the misuse of declaration forms that had been previously validated
stamp of the office of departure
or special metal stamp domestically and in common transit
also in the Member State ^ 8 liters), unless he proves that he took all the measures referred to in paragraph 1


§ 144k

Not fulfilling the approved shipper conditions specified in § 144i paragraph. 2
serious or repeated breach of the obligations stipulated by this Act or
fulfill the conditions stipulated in the permit to conduct
simplified procedure, the customs authority shall withdraw the authorization . Authorization shall
valid declarations to the customs authority to revoke the permit
approved sender.


Authorized consignee
§ 144 l

(1) An application for authorization of the simplified procedure carried out by an approved
recipient is given to the customs office in whose territorial district to be
transit operation is terminated, or the ministry are to be terminated transit
operations in more customs offices.

(2) Simplified procedure customs authority authorizes the request Czech person who

A) conveys or for which it is transported into the country for at least
six months prior to the application of goods in transit, not just once
,

B) maintain records and electronic records allowing customs office
control the movement of goods

C) was not officially sanctioned for serious or repeated violation
customs or tax regulations, and within 3 years prior to the application

D) within the time and in the required form to the office announces

First delivery of goods in connection with the termination of transit operations

Second violations accompanying the conclusion

Third excess or missing quantities of goods, replacement of goods or other
irregularities regarding the relevant transit operations.

(3) the supply of goods in connection with the termination of the transit regime
authorized recipient demonstrates a certificate of authorization as an authorized recipient
by the customs authority. After issuing a certificate authorized recipient determines
persons who are authorized to sign and issue certificates on behalf
on delivery of goods under § 144 meters paragraph. 2, even at any time during the validity of the certificate
.

(4) If the permit is withdrawn, the authorized consignee shall return
customs authority of any certificate of authorization as an authorized recipient
whose validity period has not yet expired.

(5) The Ministry shall issue a decree details the simplified procedure,

Way of handling documents and pattern requirements and how to use
certificate of authorization as an authorized recipient.

§ 144 meters

(1) the delivery of goods to the authorized consignee within the prescribed period, the
natural state, with intact seals and accompanying documents meet
principal obligations with regard to the transit.

(2) Approved the recipient to request carriers to certify in writing delivery
each consignment delivered in accordance with the provisions of paragraph 1. The particulars
written confirmation of delivery of the ministry's decree.

§ 144n

Not fulfilling the authorized recipient conditions specified in § 144 liters paragraph. 2
serious or repeated breach of the obligations stipulated by this Act or
fulfill the conditions stipulated in the permit to conduct
simplified procedure, the customs authority shall withdraw the authorization . Authorization shall
valid declarations to the customs authority to revoke the permit
authorized consignee.

§ 144o

Entry of goods into the national transit inland waterways

When traffic along the waterway one means of transport from one
office of departure to one office of destination may be written
declaration for release into the national transit
filed also on the list of cargoes (Manifest) a model of essentials and the way
handling the ministry's decree.

§ 144p

Entry of goods, non-commercial nature, to the national transit
during transport by rail

(1) In transport by rail can be covered by a written declaration
for release, non-commercial nature, to the national
transit also on the luggage ticket specified international treaty
^ 8 m) (hereinafter "luggage ticket"), if

A) the principal Czech person who, under conditions laid down by international treaty
^ 8 meters) operates
international carriage of passengers and baggage

B) the proposed goods into transit inland or in direct
transit

C) baggage ticket ensnared the reverse sticker or bear an
stamp (hereinafter referred to as "label"); under the label of the principal figures indicate
specified in the decree of the Ministry, which also lays down the pattern
stickers.

(2) The transitional inland terminating at the customs office in whose territorial district
railway station is included in the list of railway stations
by the ministry in agreement with the Ministry of Transport and Communications
decree.

(3) The method of handling the luggage ticket Ministry sets
decree.

Placing goods in common transit transport by rail

§ 144r

(1) Subject to § 144S to 144 watts may be the transport of goods by rail
written declaration for release into common transit
filed the bill of lading also set an international treaty
^ 8N) (hereinafter referred to as "international bill of lading CIM").

(2) The provisions of § 141b does not apply to the transport of goods by rail
performed in a common transit; the transit advice
replaces the registration of a person who operates
international railway transport of goods under the conditions laid down by an international treaty ^ 8o) (hereinafter
"the rail carrier").

§ 144S

(1) The railway carrier keeps the records and shipping documents relating to the carriage of goods
placed under common transit in the central accounting office
so that for purposes of control available to the customs authorities
.

(2) The railway carrier shall, at the request of the customs authorities
all documents, records or provide information relating to
already made or in progress on goods and which are necessary for the implementation
customs supervision.

§ 144 tons

(1) The railway carrier established in the territory of the Parties, which took
to transport goods along with the consignment note CIM, which is
customs declaration for release into common transit or transit
document is for the transit operation by the principal.

(2) Rail carrier established in the territory of the Member State through whose territory
enters the territory of the Parties to the shipment of goods, which was
accepted for carriage from a railway company other than a Member State
together with the consignment note CIM, which is a customs declaration for release

Goods to the common transit, the transit operation for the main
mandatory.

§ 144u

Railway carrier is obliged to provide indications of CIM and
individual packages of redundant goods domestically to
common transit, or in the case of carload shipments
vehicles transporting goods in a common transit from home, sticker.
Ministry decree establishes how to use stickers on the consignment note CIM
.

§ 144v

(1) If there is a change in the transport contract, under which the transport is ending


A) outside the territory of the Contracting Party ends within the territory of the Parties, or

B) in the territory of the Contracting Party ends outside the territory of the Contracting Parties may
rail carrier perform the modified contract without the consent
office of departure.

(2) In cases other than those referred to in paragraph 1 may
rail carrier perform the modified contract when informed if a
change made without undue delay, the customs office of departure.

§ 144 watts

(1) Czech goods other than those referred to in § 139 para. 5 point. b) points 1 and 2
placed under the export procedure or the outward processing arrangements
is considered placed under the common transit
if transported by railway transportation for international cargo
CIM, which is a customs declaration for release into
common transit or transit document.

(2) Except as provided in paragraph 1 at the start or end of a transit operation
common transit in the country presents
international waybill CIM together with the goods at the customs office of departure or
customs office of destination. Office of destination means the customs office in whose territorial district
railway station is the determination by
CIM or other railway station, which is a joint
transit and finished goods for another customs-approved treatment.

(3) The method of handling individual sheets of CIM and the way
labeling and determine the status of declared goods down
ministry decree.

Entry of goods into common transit during transport in large containers by rail


§ 144x

(1) The transport of goods by railway operators of the Parties in large
containers through a transport company may be subject to the conditions specified in §
144y to 144ee submitted a written declaration for release of goods
common transit also
TR Transfer Note. ^ 8p)

(2) For the purposes of paragraph 1

A) the transport undertaking legal entity established railway operators,
who are its members, in order to operate international transport
goods in large containers TR transfer note, that in implementing the Joint
transit through their acts
national representatives; List of national representatives for the Czech Republic provides
Ministry decree

B) large container shipping unit

First permanent character and strong enough and capable of reuse,

Second Specially designed to facilitate the transport more
means of transport without reloading content

Third designed so that it can be secured to the vehicle and
easily translated,

Fourth adapted so that it can be properly sealed conclusions;
this applies only if required to attach Finally, in order to ensure
identity

Fifth whose loading area bounded by the corner elements is at least 7 m2

C) TR transfer note document transport company
designed for international transport, on the basis of which is transported in one or more
large containers from one consignor to one consignee;
Essentials TR transfer note, methods of use and handling of its
individual leaves the ministry's decree,

D) List of large containers (hereinafter the "List")
document attached to a TR transfer note as its integral part, on which
transported several large containers from a single station of departure to a single destination station
; Inventory of requirements, methods of use and handling of its
individual leaves the ministry's decree.

(3) Transportation of large container may be within the relevant transit
operation performed other than rail transport


A) goods from the loading point to the nearest railway station
equipped for transhipment of large containers or railway container transshipment
territory of the same Contracting Party

B) the place of unloading goods from the nearest train station equipped for transhipment
large containers or railway container transshipment
territory of the same Contracting Party.

(4) In the cases referred to in paragraph 1, the international waybill CIM
bear necessities, the content and form is determined by the Ministry
decree, and the label is not identified.

(5) The Ministry shall issue a decree list of countries whose
customs authorities are empowered to approve a series of containers for the transport of goods under customs seal
.

§ 144y

(1) the transport undertaking shall in the central accounting office or
central accounting offices records and shipping documents relating to the carriage of goods
placed under common transit so that the
available to the customs authorities for control purposes.

(2) Transport Company shall submit to the customs authorities at the request
all documents, records or information relating to
already implemented or ongoing carriage of goods and which are necessary for the implementation
customs supervision.

(3) If a transfer note TR customs declaration for release into
common transit or transit document, inform the transport company

A) the customs office of destination, if it was delivered to a transport enterprise
TR transfer note unconfirmed customs office

B) customs office of departure, if no transport undertaking returned
transfer sheet TR and can not determine if the shipment was transported to the customs office of destination or whether
left the territory of the Parties.

§ 144z

(1) The railway carrier established in the territory of the Member State in which the company has adopted
transport to transport a consignment of goods together with the transfer
TR, which is a customs declaration placing the goods in transit or common
transit document for this
transit operation by the principal.

(2) Rail carrier established in the territory of the Member State through whose territory
enter the Contracting Parties shipment of goods that have been accepted for carriage
transport undertaking in a non-Member State, for
this transit operation by the principal.

§ 144a

If during a transit operation carried out by another part of the journey
way than by rail, it is possible with one TR transfer note
carry only one large container.

§ 144bb

Transport undertaking shall ensure that the TR transfer note and large containers carrying goods
dismissed in the country in a common transit were identified
sticker. The Ministry shall issue a decree that leaves
TR transfer note to indicate label.
144cc


(1) If there is a change in the transport contract, under which the transport is ending


A) outside the territory of the Contracting Party ends within the territory of the Parties, or

B) in the territory of the Contracting Party ends outside the territory of the Contracting Parties may
transport company perform the modified contract without the consent
office of departure.

(2) In cases other than those referred to in paragraph 1
transport undertaking may perform the modified contract when informed if a change made without undue delay
office of departure.

§ 144dd

(1) Czech goods other than those referred to in § 139 para. 5 point. b) points 1 and 2
placed under the export procedure or the outward processing arrangements
is considered placed under the common transit
if transported by railway transportation company based in the Czech Republic || | through traffic on TR transfer note, which is
customs declaration for release into common transit or transit
document.

(2) Except as provided in paragraph 1 at the start or end of a transit operation
common transit in the country presents
TR transfer note to the office of destination or the office of departure.

(3) The method of handling individual sheets of TR transfer note and the way
labeling and determine the status of declared goods down
ministry decree.

§ 144ee

(1) If the consignment note CIM or TR transfer note attached
bill of lading, a model of content requirements, method of use and handling

With him, the ministry's decree, or if the customs declaration for release
goods transported by rail or large containers
submitted on forms provided by an international treaty-8R)
must be affixed before the shipment international freight
CIM or TR transfer note essentials, the content and form is determined
Ministry in a decree.

(2) In the cases referred to in paragraph 1 shall apply the provisions of § 144S, 144u,
144y and 144bb analogy.

§ 144ff

(1) The railway carrier will allow the continuation of the common transit operations
transit other means of transport by rail, if it is to transit
document other than the bill of lading CIM or TR Transfer Note,
stated that the customs debt for the Czech Republic secured.
Transport document shall bear necessities, the content and form is determined
Ministry in a decree.

(2) Unless the Czech Republic secured a customs debt pursuant to paragraph 1
rail carrier will not allow the continuation of the transit operation and the fact that
inform without delay the customs office in whose territorial jurisdiction the goods
located.

(3) takes over if the rail carrier to transport goods by rail, which was
using the form set international smlouvou8r)
under the common transit procedure and are transported in combined
transport by road and rail, the railway carrier for fulfillment
customs debt arising from the violation of customs regulations during transport by rail
, assuming that the debt is not secured at the main
mandatory is impregnable.

Entry of goods into common transit aviation

§ 144gg

(1) In the air transport may be customs declarations for goods
into common transit filed on Form cargo manifest whose contents
corresponds to Appendix 3 of Annex 9 of the Convention on International Civil Aviation
^ 8s) ( hereinafter referred to as "cargo manifest").

(2) Requirements placed into cargo manifest, handling of his
individual sheets and method of marking and determination of the status of declared goods
the ministry's decree.

(3) The airline, which, in accordance with paragraph 1 of transporting the goods
for transit operations the principal.

(4) The principal shall prepare and transmit to the customs office of destination list
cargo manifests during the previous month, to end
common transit. Content, form and particulars of the list provides
Ministry in a decree.

(5) The procedure referred to in paragraphs 1 to 4 may be at the request
airline company which has its head office or permanent representation in the country, which
exchanges information between the airports of loading and unloading electronically and meets
the conditions set out in paragraph 6, simplified.

(6) The customs office shall allow the simplified procedure under paragraph 5
airline company that

A) operates a significant number of airlines between Member States

B) frequently sends and receives air shipments

C) maintain records electronically, which will enable customs authorities to carry on
airports, loading and unloading of effective control,

D) was not officially sanctioned for serious or repeated violation
customs or tax regulations during the 2 years prior to application,

E) allow the customs authorities access to their record keeping regarding
common transit
f) cooperate with the customs authorities in solving any

Irregularities and infringements

G) keep records of the status of goods of all consignments in its commercial
records

H) indicates, for each item of cargo manifest status of the goods corresponding code,

I) is responsible for reporting all deviations found at the airport landing
customs office of destination.

§ 144hh

If customs declarations for shipments carried by air transport to
common transit submitted on forms provided
international treaty, 8R) of § 144gg shall not apply.

§ 144ii

Transit in the transportation of goods by pipeline or leadership

(1) Goods transported by pipeline shall be deemed to domestically designed to release
common transit and released

A) bringing into the country from or across the territory of the Contracting Party which
common transit uses

B) introducing into the pipeline in the country for subsequent
arrival in the territory or through the territory of the Contracting Party which common transit

Used or

C) bringing into the country from the territory of the Contracting Party that joint
transit is not used for subsequent introduction into the territory of the Contracting Party
which uses a common transit.

(2) The principal shall be the transport of goods by pipeline operator becomes
this device, which has its headquarters in the territory of a Member State

A) where traffic in a common transit began or

B) through whose territory goods enter the territory of the Contracting Parties and transport
continues in a common transit.

(3) The operator of the pipeline established in the country for the purpose of fulfilling
conditions specified in § 140 paragraph. 2 is also regarded as goods carriers.

(4) Where goods are transported by pipeline to a common transit regarded domestically as completed


A) goods entering the accounting records of the beneficiary and its delivery to
facilities or distribution networks used by the recipient, or

B) goods entering the territory of the Contracting Party in the case of
transporting goods to the Party that common transit use.

(5) Transports Where goods pipes in a common transit between two
Contracting Parties through the territory of the Contracting Party which does not use the common transit
is common during transit transport through its territory interrupted.

(6) Transports Where goods by pipeline from a Contracting Party that does not use a common transit
starts a common transit goods entering the territory
following Parties, which uses a common transit.

(7) the common transit carried out by the customs authorities of the records and commercial documents
pipeline operator that the operator of a leading
that at the request of the customs authorities.

(8) Unless the transportation of goods by pipeline implemented in a common transit
or if the goods are transported leadership, the provisions of paragraphs 1 to 7
for national transit accordingly.

Transit procedure under a TIR carnet or ATA carnet

§ 144jj

(1) If in the course of international transport of goods carried by §
point 139a. c) or d) in transit under TIR Carnet or ATA Carnet
or in connection with such transactions
found in violation of customs regulations or other shortcomings that are associated
formation of a customs debt, inform the customs authorities in the deadline set by an international treaty
^ 8 t) of this fact, the holder of the TIR carnet or ATA carnet and
guarantor under the international treaty. ^ 8u)

(2) Unless the deadline set by an international treaty ^ 8v)
proof of the regularity of the transit carnet TIR or ATA carnet, assesses
customs authorities responsible for duties, taxes and charges levied on imports.

(3) Proof of the regularity of the transit system is

A) the document referred to in § 142c paragraph. 2

B) for the purposes of the ATA Convention and proof provided by an international treaty. ^ 8 watts)

§ 144kk

(1) Border customs for the purposes of international treaties ^ 8x) means
entry or exit customs office pursuant to § 139 para. 10 or 11.

(2) guaranteeing association based in the Czech Republic is in accordance with international
contract ^ 8y) jointly and severally liable with the debtor for compliance
customs debt that arose in the country in connection with violation || | customs regulations in international transport of goods in transit to
TIR carnet, in which the consignment was transported into the country or
which was launched in the country.

§ 144ll

(1) For economic and other reasons worth considering, or if under §
260 grams paragraph. 2 products excluded from the application of the comprehensive guarantee, may
customs office of departure or entry customs office to determine for international transportation | || goods in transit under TIR carnet route inland to
customs office of destination or to the customs office.
Prescribed route may at the request of the TIR carnet holder only change the customs office in whose territorial district
goods during transport is located.

(2) The carrier may deviate from the original route because of force majeure.
Goods and the TIR Carnet must be promptly submitted to the nearest customs office
.

(3) The change of route in accordance with paragraph 1 or 2 shall be the competent customs office
record in the TIR carnet and inform the customs office which provided the route.

§ 144 mm

Where a customs debt because that goods placed on the ATA carnet
been re-exported or it be treated in breach of customs legislation
or not complying with the conditions laid down by the customs office, notify

Office shall guaranteeing association within three months from the expiry
validity of the ATA carnet. In the notification, the customs authority shall state the amount of the customs debt.

§ 144nn

Duty referred to in § 144jj levied customs office to form the customs assessment, which
form, content, relevance and method of use provides
ministry decree.

§ 144oo

Ministry decree establishes the terms and way of handling
TIR Carnet and ATA carnet.

Transit procedure under cover of Form 302

§ 144pp

(1) If, pursuant to § 139a point. e) transported goods in transit and
customs declaration form is 302, then the 302 form, as if
customs territory of the member states of the North Atlantic Treaty was
unified customs territory.

(2) If, pursuant to § 139a point. e) transported goods in transit to
form 302 from one Member State
North Atlantic Treaty into the same or another Member State and the North Atlantic Treaty
during transport of goods pass through the territory of a State which is not a member of the North Atlantic
contracts, checks are
goods and procedures related to the use of form 302 in places where the goods leave the customs territory
under paragraphs 1 and where it again enters.

(3) Where it is found that during the transport of goods in transit to
substrate form 302 occurred in a Member State of the North Atlantic treaty
violation of customs regulations with which is associated a customs
debt, levied and collected customs duties, taxes and charges levied on imports
customs authorities of that Member State in accordance with the regulations in force in this country.

(4) The provisions of § 142a paragraph. 1 to 3 shall apply mutatis mutandis.

§ 144rr

Form, relevant and how to handle the Form 302 provides
Ministry in a decree.

8 liters) Art. 3. 1 point. b) Notification of the Ministry of Foreign Affairs no. 179/1996 Coll
.

8 meters) Art. 20 The connection A to the Convention concerning International Carriage by Rail
(COTIF), promulgated under no. 8/1985 Coll., As promulgated under no. 61/1991 Coll
. Agreement on the carriage of passengers and luggage after
railways in direct international traffic (SMPS), published under no. 81/1951 Coll
.

8N) Art. 12 Connection B to the Convention concerning International Carriage by Rail
(COTIF) (Decree no. 8/1985 Coll., As amended by Decree no. 61/1991 Coll.).

8o) Convention concerning International Carriage by Rail (COTIF), published under no.
8/1985 Coll., As promulgated under no. 61/1991 Coll.

8p) Art. 85 ANNEX II Communication of the Ministry of Foreign Affairs no. 179/1996 Coll
.

8R) Ministry of Foreign Affairs no. 174/1996 Coll., On access
Czech Republic to the Convention on the simplification of formalities in trade between
European Economic Community and the countries of the European Free Trade Association
(EFTA ).

8s) Decree no. 147/1947 Coll., On the Convention on International Civil Aviation
.

8 tons) Art. 11 paragraph. 1 of Decree no. 144/1982 Coll. Art. 6 paragraph. 4 of Decree no. 89/1963 Coll
. Art. 8 paragraph. 4 of Appendix A notification of the Ministry of Foreign Affairs
no. 33/2000 Coll. ms

8U) Art. Point 1. f) Decree no. 89/1963 Coll. Art. Point 1. l) Decree no. 144/1982 Coll
. Art. Point 1. f) Annexes A notification of the Ministry of Foreign Affairs
no. 33/2000 Coll. ms

8V) Art. 11 paragraph. 2 of Decree no. 144/1982 Coll. Art. 7 paragraph. 1 and 2
Decree no. 89/1963 Coll. Art. 9 Annexes A notification of the Ministry of Foreign Affairs
no. 33/2000 Coll. ms

8 watts) Art. 8 of Decree no. 89/1963 Coll. Art. 10 Appendix A notification of the Ministry of Foreign Affairs
no. 33/2000 Coll. ms

8x) Art. Point 1. h) Decree no. 144/1982 Coll.

8y) Art. 8 paragraph. 4 of Decree no. 144/1982 Coll. ".

159th in § 145 after paragraph 1, the following paragraph 2 is added:

" (2) If However, the legislation trade and political measures

A) the entry of goods into the country, apply also on release
foreign goods under the customs warehousing procedure,

B) export of goods, shall apply also in exports of Czech goods abroad
after its previous release into the customs warehousing procedure. ".

Former paragraph 2 becomes paragraph 3 || |
160th Under § 146, § 146a inserted which reads:

"§ 146a

Types of warehouse

For the purposes of the customs warehouse means a customs warehouse

A) A public warehouse where the storekeeper is responsible for fulfilling

Obligations and conditions set forth in § 149 paragraph. 1 point. a), b) and c)

B) Type B public warehouse where the depositor is responsible for fulfilling
obligations and conditions set forth in § 149 paragraph. 1 point. a) and b)

C) type C private customs warehouse where the storekeeper and the depositor is
same person

D) Type D private customs warehouse where the storekeeper and the depositor is
same person and enabled simplified procedure pursuant to § 132j ​​point. b)

E) E-type private customs warehouse in which the storekeeper and the depositor is
same person and the office has enabled the regime
storage in customs warehouse was used without the goods being stored in a customs warehouse, but | || to be stored in premises belonging to or used by that person,

F) F-type public warehouse where the storekeeper, the customs authorities
.. "

161st in § 147 paragraph. 1 the words" Customs warehouse "the words" with | || excluding customs warehouse type F ".

162nd in § 148 paragraph. 1 letter h) reads:

" h) storage type. ".

163 . in § 148, paragraph 3 shall be added:

"(3) Where the customs authorities of the information given in the application inadequate,
shall ask the applicant to submit additional information or placing additional data
.. "

164th Under § 148, § 148a inserted which reads:

" § 148a

(1) Customs warehouse, with the exception of warehouses of types E and F, consists of the premises specified in
§ 145 paragraph. 3 approved by Customs.

(2) At one point, you can not simultaneously enable more than one type of customs warehouse
.

(3) The space object or area warehouse type F
must be clearly marked.

(4) of the room and closed or unfinished spaces, approved
customs authorities for the temporary storage of goods under § 93 or
operated by the customs authorities for temporary storage of goods
may be granted the status of a customs warehouse type A a, B, C or D, or
customs authorities may operate as a customs warehouse type F ".

165th Under § 149, the following new § 149a, which reads:

"§ 149a

(1) Permit to operate a customs warehouse is issued for an indefinite period of time.

(2) The authorization to operate a customs warehouse is established, the customs office that
responsible for the implementation of the customs supervision of the customs warehouse (hereinafter
"supervising customs office"), and the office where the goods were presented
in connection with his being placed under the customs warehousing
(hereinafter "permeable customs office"). When impede the implementation
customs supervision may not be identical to those customs offices.

(3) permission to operate a private customs warehouse may be determined
kinds of goods may be included in this warehouse
released.

(4) Permit to operate a customs warehouse may, without prejudice
§ 135a withdrawn in the event that the customs warehouse is not
exploited to an extent that justifies its continued existence.

(5) in the premises of a customs warehouse under § 145 para. 3 is prohibited
retail sales. This restriction also applies to goods placed
warehousing in a customs warehouse and placed in a type E warehouse. "

166th in § 152 after paragraph 3 the following paragraph 4 is added: || |
"(4) the authorization referred to in paragraph 3 is not necessary if the authorization to operate a customs warehouse
the manner and extent of operations and
usual manipulation to secure and preserve. In this case
storekeeper supervising customs office only to announce that operations and
usual manipulations and for which the goods will be carried out.
Manner and form of the notice stipulates supervising customs office in the permit. ".

Former paragraph 4 becomes paragraph 5.

167th in § 152 paragraph. 5, the words" expressly set "is replaced
" established by ministerial decree. "

168th Under § 152, the following new § 152a, which reads:

" § 152a

(1) The customs office in the authorization the person who keeps records of the stored goods
in a form approved by the customs office, which is based on the accounting records
laid down by specific legislation;
stock records must include the particulars set out in § 162i.

(2) The customs office requires keeping records of stored goods as
assuming that liability under § 149 paragraph. 1 point. a) and b) carries
exclusively with the depositor and the goods are placed under the customs warehousing
warehouse on the basis of the declaration filed electronically.


(3) Goods placed under the customs warehousing procedure must be entered in
records of stored goods immediately upon his arrival at the warehouse
.. "

169. § 153 reads:

"§ 153

(1) The customs office at the substantiated written request of the person authorizes
so under conditions set by the goods were placed under
customs warehousing temporarily removed from the customs warehouse. At the time,
when the goods are outside the customs warehouse may be carried with him only
operations referred to in § 152 paragraph. 3 and subject to the conditions set forth herein.

(2) An authorization under paragraph 1 is not necessary if the authorization to operate a customs warehouse
The manner and extent of temporary exemption
goods. In this case, the storekeeper supervising customs office only
announces that goods can be temporarily removed warehouse.
Manner and form of this notice establishes supervising customs office.

(3) The customs authority may allow goods placed under
customs warehousing procedure to be transferred from one customs warehouse to another without termination
mode. The Ministry shall issue a decree for such cases
pattern forms and how to use them.

(4) Simplified procedure for the transfer of goods can be used

A) if the customs warehouse where the goods are transferred, and the
customs warehouse in which the goods are transferred is allowed to use a simplified procedure
according to § 162f,

B) if it is for fulfilling the obligations specified in § 149 paragraph. 1 in both customs warehouses
accountable to the same person, or

C) if the stock records of both customs warehouses are kept electronically
through interconnected systems.

(5) Responsibility for transferred goods passes to the storekeeper
customs warehouse in which the goods are transferred, the moment when the goods are taken and
entered into the stock records of the warehouse.

(6) Goods placed under the procedure in a customs warehouse
can not be transferred from one customs warehouse to another without termination
mode, if one of these customs warehouse type B warehouse | ||
(7) If the transferred goods underwent operations and manipulations
referred to in § 152, paragraph. 3, the documents referred to in paragraph 3
contain for the purposes of deciding the determination of the customs value pursuant to § 155 para. 2 details
about completed operations and manipulations of the customs value and quantity of goods transferred
.. "

170th in § 154 paragraph. 1 at the end of paragraph a) the following words:
" including record-keeping that allows customs authorities whenever
check the current status of the goods for processing, compensating
products and other products arising from the processing operations. "

171st in § 154 paragraph. 1 at the end of subparagraph b) the following words: "
including record-keeping that allows customs authorities whenever
check the current status of goods destined for reprocessing revised
products and other products arising from the processing operations." || |
172nd under § 154, § 154a inserted, which including footnote no.
8z) reads:

"§ 154a

(1) impede If the implementation of customs supervision, supervising customs office
authorizes Czech and foreign goods were stored together in the same space
warehouse. Czech goods specified in § 145 para. 1
point. b) subject to special legislation, which is carried
measures of market regulation in agriculture, ^ 8z) can be stored together with other goods
only if it is always assured his identity.

(2) In the case where common storage Czech and foreign goods
distinguish the customs status of the goods stored, it may be common storage
allowed only if the Czech and foreign goods equivalent.
For equivalent goods, goods that have the same commercial quality
same technical characteristics and are classified under the same eight-digit subheading
Customs Tariff.

(3) If the equivalent Czech and foreign goods are stored together, it can be
goods, which is to be assigned a customs destination
considered Czech or foreign goods at the discretion of the person who
responsible for fulfillment of the conditions specified in § 149 paragraph. 1st

(4) The provisions of paragraph 3 shall apply only if no other
customs status granted greater quantity of goods than the quantity of goods
the customs status, which was the procedure in the customs

Entered the store, located in a customs warehouse at the time when he should be
approved treatment or use assigned.

(5) If the damage or destruction of stored together
equivalent of Czech and foreign goods by accident or force majeure
and can not provide proof of the actual amount of foreign and Czech
goods that were damaged or destroyed, split
consequences of damage to or destruction of proportion to the total amount of goods
customs status, which is in a customs warehouse situated at the time when the
damage or destruction occurred.

8z) Act no. 256/2000 Coll., On the State Agricultural Intervention Fund and
amendments to some laws (Act on the State Agricultural Intervention Fund
). ".

173rd § 156 reads:

"§ 156

(1) Czech goods specified in § 145 para. 1 point. b) covered
legislation whereby measures are taken to market regulation in
agriculture ^ 8z) must be exported abroad or be carried
those transactions that legislation, which are carried out
measures of market regulation in agriculture, ^ 8z) is considered equivalent to the arrival of the goods
abroad.

(2) Before release of Czech goods specified in § 145 para. 1 point. b)
under the customs warehousing procedure must be on account of the customs office
a security deposit in the amount corresponding to the advantages which have been or are to be
paid in connection with the export of goods. The deposit will be refunded after
discharge the procedure in the customs warehouse in the manner specified in paragraph
third

(3) Mode customs warehouse for the purpose of returning the deposit
deemed settled at the time of acceptance of the declaration for release
goods for export. Goods which are under customs supervision
may be after the execution procedure in a customs warehouse
remain stored on the premises of a customs warehouse without having fulfilled the conditions arising from the scheme
.

(4) Transportation of Czech goods exported to foreign countries under paragraph 1
place in transit. ".

174th § 158 reads:

" § 158

(1) Unless otherwise supervising customs office must goods which
be stored in a customs warehouse, put together with the documents
propouštějícímu customs office.

(2) When transmitting customs office different from the customs
supervisory authority, the declarant shall indicate in a written declaration name and seat
supervising customs office.

(3) If the supervising customs office different from the pervious
customs office, apply the conditions for storage of goods in customs warehouse
date on which the customs authority accepted permeable customs declarations for goods into
warehousing in a customs warehouse. Written declaration
which is part of the decision to release the goods to be used for the transport of goods from
dismissing the office of the supervising customs office
. Transportation must be effected as soon as possible and
goods stored in a customs warehouse without presentation to supervising customs office.

(4) The procedure laid down in paragraphs 2 and 3 are not applicable to bonded warehouses of type B.


(5) supervising customs office may, for the purpose of performing customs supervision especially


A) require that customs warehouses locked for two different keys (key
storer and the key of the office)

B) to supervise the handling of goods placed in a customs warehouse

C) carry out periodically or as required
inventory of all goods stored or any part thereof. ".

175th Under § 162, the following new § 162a up to 162 liters, which, including the headings
added:

"§162a

(1) The customs office may require the declaration to be attested
shipping documents relating to the previous customs procedure. If
goods belonging to one of tariff subheading indicated in the customs declaration
imported in two or more packages, the customs office may
require the submission of a list of goods or other document in which the contents of each given
each package.

(2) Customs declarations for goods for the procedure in
customs warehouse type D must be documented

A) evidence of the price, under which determine the customs value, and

B) Declaration of data on the customs value, unless the customs legislation.

§ 162b
Incomplete declarations



(1) incomplete declaration, which proposes release of goods
warehousing in a customs warehouse has, besides the information necessary to
identification of the goods, including quantity, contain other information specified in a decree
ministry.

(2) The provisions of § 132b, 132c and 132f shall apply mutatis mutandis.
Simplified declaration


§ 162c

(1) The customs office may allow the goods to be the procedure in a customs warehouse
released on the basis of a simplified declaration.
Application shall be submitted in writing and must contain all the elements needed
for authorization. Simplified customs declaration, which must contain
requirements specified in § 162b paragraph. 1, may take the form

A) the incomplete declaration pursuant to § 162b or

B) commercial or administrative documents.

(2) An application for the release of goods on the basis of an incomplete declaration
or commercial or administrative documents may be replaced
written summary of requests relating to all the goods are released
under the customs warehousing procedure within the stipulated time ;
reference to the authorization granted by the declarant provides simplified declaration.
Summary application shall be submitted simultaneously with the application to operate the customs warehouse
or later.

(3) If the simplified declaration is applied at a customs warehouse type D
must also contain

A) a precise description of the goods to enable the customs office immediately and unequivocally
classify goods in the relevant heading or subheading of tariff and

B) the value of the goods.

(4) Simplified declaration Customs Office will only accept if he
simultaneously submitted to the relevant goods.

(5) Simplified declaration under paragraph 1 shall not apply when
dismissal of Czech goods specified in § 145 para. 1 point. b) in a customs warehouse
any type and in any redundancies goods in a customs warehouse type F.


(6) The release of goods under the customs warehousing procedure in a type B warehouse
not like to use the simplified declaration
business document.

§ 162d

(1) The customs authority will grant permission for release on the basis
simplified declaration, unless the
negatively affected the operation of the management and implementation of customs supervision.

(2) The customs office shall not grant permission for the release of goods under
customs warehouse under the simplified customs
statement

A) if the applicant is lawfully sanctioned for serious or repeated
violation of customs regulations or legislation on taxes and fees, in
3 years before submitting the application, or

B) proposes If the applicant entering goods storage in customs warehouse
only once.

(3) The customs office shall withdraw the permit occurred if the situation referred to in paragraph 1
or does not meet the longer a person whose license has been granted
conditions specified in paragraph 2.

§ 162e

Authorization granted under § 162d must contain rules for the implementation
simplified procedure, the supervising customs office and transmitting a content and form
simplified declaration. Additional declaration
in this case does not.
Local control


§ 162f

If it adversely affected the operation of the management and implementation
customs supervision, the customs authorities under the conditions specified in § 162 g
written request to allow delivery to the premises of the customs warehouse without presentation
the office of the goods on the basis of entry into the warehouse
records are placed under the customs warehousing procedure. Writing to
storage evidence in this case is deemed clearance.
Provisions of § 162c paragraph. 2 and § 162d shall apply mutatis mutandis. Additional
declaration in these cases does not.

§ 162 g

(1) The authorization granted under § 162f must contain rules for the implementation
simplified procedure, especially the determination of the goods to which it relates
, a form of fulfilling the obligations set out in paragraph 2 and defining
time of release .

(2) The person that was referred to in paragraph 1 is authorized, upon delivery
goods to the warehouse

A) communicate without delay to the office supplies, in
form and under the conditions specified in the permit,


B) writes delivered the goods in his records, which must contain information
enabling the identification to determine the amount and date of entry into
this evidence,

C) keep the documents necessary for entry of goods for warehousing
in the warehouse, to allow control by the customs office, unless
special legislation, for a period of at least 3 years.

(3) If that hamper the proper application of Customs control, it is possible to request
allow

A) communication referred to in paragraph 2. a) taken in time when the supply of goods
imminent or

B) in special cases, taking into account the frequency and type of goods
imports, the customs office did not have to be informed about any supply of goods
if they are at the office provided all the information required to perform any duty
control.

(4) The simplified procedure pursuant to § 162f can not be enabled for redundancy
Czech goods specified in § 145 para. 1 point. b) a customs warehouse
any type and in any redundancies goods in a customs warehouse
B or F.

(5) The customs office shall withdraw the permit if the conditions under § 162d paragraph.
2 or § 162 g paragraph. 2 are being met or not met if the conditions laid down in
permission.
Stock records


§ 162h

(1) In the case of customs warehouses of types A, C, D and E must keep records of the storer
according to § 152a paragraph. 1. The stock records shall be available
supervising customs office.

(2) For customs warehouse type B, a supervising customs office
declaration for release of goods under the customs warehousing leaves,
order to carry out customs supervision. Stock records for the needs
customs authorities need not be conducted if the declaration under § 105 para. 1
point. b) be submitted electronically.

(3) In the customs warehouses type F contains records of the data referred to in § 162i.
This database replaces the records of stored goods within the meaning of § 152a paragraph
. 1st

§ 162i

(1) Warehouse records according to § 152a paragraph. 1 contains the particulars and information
necessary for the implementation of customs control, which means the

) Data from customs declarations for goods under
customs warehousing,

B) links to other customs and other documents relating to entry and exit
goods to and from the customs warehouse

C) data enabling tracking of goods, including its location and transportation
at a time when the regime is not completed customs warehousing,

D) information concerning the common storage of goods under § 154a,

E) data necessary to identify the goods

F) information concerning the usual ways and forms of cargo handling,

G) information concerning the temporary removal of goods from the warehouse within the meaning
§ 153 paragraph. 1st

(2) Stock records must be kept electronically so that the information contained in it
match the current state of the goods stored in the warehouse.
Storer presented at the office overseeing inventory stored
goods within the time limits prescribed by the customs authorities. To be applied
provisions of § 155 para. 2, stock records must include an indication of
customs value of the goods before the relevant operations or
manipulation.

(3) When using the simplified procedure, the provisions of paragraphs 1 and 2
analogy.

§ 162j

(1) Goods placed under the customs warehousing
Customs warehouse type A, C or D to warehouse records written when
will be physically stored in the warehouse, on the basis of a decision
supervising customs office or dismissing the release of goods.

(2) When the goods are placed under the customs warehousing in
customs warehouse type E to record inventory control done in
moment the subject goods are brought into the premises of the customs warehouse.

(3) If the warehouse is used as a temporary storage facility pursuant to § 93 shall be
entry into the warehouse records made

A) before the expiry of the period specified in § 92, when the temporary storage of goods
use local management pursuant to § 162f,

B) in other cases when the goods upon receipt of the customs declaration
placed under the customs warehousing procedure.

(4) Data on customs procedures carried out at the end of warehousing in a customs warehouse
must be recorded in the stock records


A) until the goods leave the warehouse premises, if applied
simplified procedure

B) in other cases when goods are assigned a customs-approved treatment
.

§ 162km

(1) Upon written request of the declarant, which proposes Exiting
customs warehousing for goods which have been subjected to manipulation and
operations under § 152, paragraph. 3, the customs office confirmation of executed
manipulations or operations.

(2) Paragraph 1 shall not apply in the case of goods listed in §
145 paragraph. 1 point. b).

§ 162 l

Simplified procedure for discharging the customs warehousing

(1) Goods placed under the customs warehousing procedure may be
when exiting this mode of entry into the simplified procedure
free circulation or export procedure.

(2) The authorization to operate a customs warehouse D can also order
goods in free circulation in the form of a simplified procedure
local governance. However, if the goods are released for free circulation
previously placed under the customs warehousing
D, applied advantages which may be granted only after verification
declaration data by taking samples or control of goods, must be
goods in question to the office of a simplified procedure
in the form of local governance can not be used.

(3) Paragraph 1 shall not apply to goods placed under
customs warehousing procedure in a warehouse type F or Czech goods
specified in § 145 para. 1 point. b) subject to special
legislation implementing the measures of market regulation in agriculture.

(4) For goods placed under the customs warehousing procedure in a type B warehouse
not use the simplified procedure in the form of local control
.. "

176th in § 166, the current text renumbered 1 and the
paragraphs 2 and 3 are added:

"(2) the authorization must be limited in time.
Period of validity of the authorization provides the customs authority with regard to the economic conditions and
specific needs of the applicant.

(3) If the permit is granted for a period longer than two years, the customs office
continuously, at intervals specified in the authorization, examine whether to continue
, the conditions under which authorization was granted. The interval between inspections
individual must in these cases
longer than 24 months. ".

177th in § 167 letter b) reads:

" b) may if the inward processing procedure
help create the most favorable conditions for export or re-export of processed products
that the essential interests of Czech producers are not affected (
hereinafter referred to as "economic conditions"). Ministry decree determining when
economic conditions are deemed to be met. ".

178th in § 167, the current text becomes paragraph 1 and the following
paragraphs 2, 3 and 4, which added:

"(2) the customs authorities shall grant permission for use of the inward processing procedure
suspension system only if it is already
time of the application the applicant's clear intention to export refined products || | under customs supervision abroad.

(3) Customs authorities shall grant permission to use
inward processing procedure, drawback system only if

A) special legislation to allow the exportation of processed products, and

B) the conditions for use of the drawback system under § 174.

(4) Customs authorities are entitled to determine the correct implementation of the scheme and
identification of imported goods that should be included in compensating
products, depending on the nature of the imported goods and compensating products

A) take charge of the goods samples in the necessary quantity

B) analyze the imported goods and compensating products

C) used for the identification of imported goods of seals or other
means (eg. Display, technical description, putting brands and serial numbers
)

D) check the documents relating to the manufacture of compensating
products and inventory control of imported goods, or

E) require a person whose license has been granted, keeping records on
imported goods and compensating products electronically, from which it must be obvious
course of processing operations, and require the submission
to control. " .


179th In § 168, at the end of paragraph 1, the following sentence:

"The Ministry can with respect to commodity and other conditions decree
specify deadlines which customs authority is entitled to determine.".

180th In § 168, paragraph 2 reads:

"(2) The period shall run from the date of acceptance of the declaration for release
foreign goods under inward
contact.".

181st Under § 169, the following new § 169a is inserted:

"§ 169a

(1) Customs declarations for goods under the inward processing procedure
must be documented

a) evidence of the price, under which determine the customs value ,

b) Declaration of data on the customs value, unless the customs legislation,

c) a final decision on permission to use the customs procedure.

(2) customs declarations for goods into
inward processing procedure, drawback system must be
addition to the documents referred to in paragraph 1 and attested

) documents necessary for the application of tariff preferences

b) documents stipulated by special provisions necessary for the release
free circulation.

(3) the customs office may require the declaration to be attested
shipping documents relating to the previous customs procedure. If
goods belonging to one of tariff subheading indicated in the customs declaration
imported in two or more packages, the customs office
require the submission of the list of goods or any other document which is given
contents of each cargo piece.

(4) Customs declarations for goods under the inward processing procedure
be lodged at the office specified in the permit
.. "

182nd in § 170, the following paragraph 3 reads:

"(3) Whenever the result of unforeseeable circumstances or force majeure
character or the technical indicators of import goods entered
inward processing suspension system so that
it is not possible to carry out the processing operations and get the intended
compensating products, a person whose license has been granted
obliged to immediately inform the customs office. ".

183rd § 171 reads: | ||
"§ 171

Where the incurrence of goods released for inward
contact customs debt, provides the amount of that debt under subheadings
Customs Tariff and other legislation in force at the time
acceptance of the declaration for release into
inward processing arrangements. ".

184th § 172a reads:

" § 172a

(1) have released if the office of compensating products resulting from the regime
inward processing suspension system into free circulation
, levied and collected from customs duties determined pursuant to § 171 and 172
compensatory interest. Compensatory interest is 250% discount rate of the Czech National Bank
valid on the first day of the calendar quarter in which the goods were in free circulation
released (hereinafter referred to as "compensatory interest").
In the same way, the office proceeds, if released into the free circulation of goods
that the inward processing
been redesigned, although it was in this mode in order to perform processing operations
released (goods the same condition).

(2) Customs office compensatory interest under paragraph 1 shall not be collected, if


A) compensatory interest shall not exceed the amount each individual case CZK 750, or


B) compensatory interest shall not exceed the amount each individual case CZK 100 000
as a result of changing circumstances or conditions could be re-exported
compensating products or goods in the unaltered state impossible or uneconomical
; It does not apply if an applicant has concealed important facts
or committed other fraud or neglected his duties
.

(3) The customs office shall proceed in accordance with paragraph 2. b) Only
not to the person whose license has been granted to use the scheme, attributed
concealment of important facts or fraudulent conduct or neglect of duty and submit
If this person is credible evidence. ". || |
185th § 174 reads:

"§ 174

(1) The drawback system may be used for all goods, except
such that at the time of acceptance of the declaration for release into free circulation
subject to quantitative restrictions on the importation or has to be in

This time with the goods the import or export
certificate.

(2) The drawback system may be used only if it is not the time
acceptance of the declaration for release into free circulation on the export of processed products
determined no refund.

(3) The drawback system may be used only if it is not the time
acceptance of the declaration for export of processed products
set on exportation of processed products, no export refund or duty.

(4) The Ministry may specify the cases where the provisions
paragraphs 1-3 apply. ".

186th in § 178 paragraph. 1 introductory sentence, the words" drawback system "
words "or the goods intact."

187th in § 178 paragraph. 1 point. b) the word "transit" and the words "
under the conditions laid down for appropriate mode "are deleted.

188th in § 178 paragraph 3 reads:

" (3) the repayment claim must be filed within 6 months from the date when the compensating products
re-export or domestic indeed left
when they have been approved treatment or use referred to in paragraph 1
point. b). The customs authority may, for reasons worthy of consideration
extend the deadline for filing an application for repayment. Model application provides
ministry decree. ".

189th Under § 178, the following new § 178a, which reads:

" § 178a

(1) The customs authority may, upon written request of the declarant, allow
goods were entered for inward
system based on incomplete declaration.

(2) incomplete declaration signed by an authorized person must contain information about the


A) the declarant,

B) means of transport that was used to transport goods across national borders
,

C) the exact name of goods

D) the proposed customs regime

E) the previous customs documents, related to the goods being
entered for the inward processing
simplified procedure,

F) of the missing documents, which are otherwise required for release,

G) granting permission to use the simplified procedure.

(3) On the basis of a permit issued under paragraph 1, the customs office
incomplete declaration

A) the goods for the inward processing in
suspension system, which is not substantiated by evidence of the price of goods or
declaration data to customs value

B) the goods for the inward processing procedure in
drawback system, which is not substantiated

First proof of the price of goods

Second Declaration of data relating to customs value

Third documents for preferential tariff measures except
application of these measures within the framework of quotas or documents to apply
tariff reductions or

Fourth other documents which are under special legislation
required for release into free circulation
inward processing procedure in the drawback system.

(4) The customs authority shall issue a permit to use the simplified procedure under paragraph 1
and incomplete declaration adopted only if the declarant
customs office proves that

A) the documents referred to in paragraph 3. b) paragraphs 3 and 4
exist and are valid

B) that the documents could not be together with the declaration submitted on
reasons that the declarant's control and

C) delay in accepting the declaration would prevent the release of goods
into free circulation inward processing system
drawback would cause a greater burden on duty.

(5) The customs authority the declarant a time limit to complete the data
customs declaration or to submit the necessary documents, which does not exceed 1
month from the date of adoption of the simplified customs declaration.
Deadline for submission of documents required for preferential tariff
measures or tariff reductions may be provided for a maximum of 3 months
. Where applicable to additional data or documents to be
subsequently submitted to the customs value of the goods, the customs office may, if
imperative to establish a longer time limit or extend the deadline already set
.

(6) Permeable If the customs office for free circulation under the inward processing procedure
drawback system, and meted out if the customs debt

Preliminary determination of customs value may require from the declarant
customs debt in an amount that covers the difference between the amount of the customs debt
thus assessed and the amount of customs debt which may be
goods at the final stage burdened upon submission of required documents
a determination of customs value.

(7), If the customs office under paragraphs 3 and 4
into free circulation in the inward processing, drawback system with
application of preferential tariff measures or tariff reductions, without
documents for the application of these measures have been presented, always requires
customs debt in an amount that covers the difference between the amount
customs debt was incurred and the amount of the customs debt for which the goods may be
ultimately burdened, unless documents needed to apply
preferential measures or tariff reductions
submitted within the period prescribed by the office.

(8) Unless otherwise specified in paragraphs 1-7 otherwise provided, the provisions of this Act governing
simplified procedure for release into free circulation
and his permission adequately for inward processing
contact. ".

190th § 180 reads:

" § 180

Ministry decree provides for cases where it can be used
regime processing under customs supervision and conditions of use. ".

191st § 181 reads:

" § 181 || |
Authorization for processing under customs control shall be granted at the request of the customs office
person who will carry out the processing operation or execution of these processing operations
negotiate. ".

192nd in § 182 letter d) reads:

"d) if the conditions necessary for activities helping to create or sustain
domestically processing operations
without adversely affecting the essential interests of Czech producers of similar goods
( the "economic conditions"). The Ministry may determine
cases where the economic conditions are deemed to be met. ".

193rd § 183 reads:

" § 183

(1) The authorization must be limited in time.
Period of validity of the authorization provides the customs authority with regard to the economic conditions and
specific needs of the applicant.

(2) If the permit is granted for a period longer than two years, the customs office
continuously, at intervals specified in the authorization, examine whether to continue
, the conditions under which authorization was granted.

(3) The customs office in the permit sets a deadline by which it must be processed
products have been assigned a customs-approved treatment.

(4) The customs office from a person whose license has been granted, require that electronic
led or allowed to keep records containing information on
quantity of goods which were entered for the procedure, the numbers || | derived processed products, and other information needed to monitor
processing operations, and a correct assessment of import duties. '.

194th Under § 184, § 184a inserted which reads:

" § 184a

(1) Customs declarations for goods under processing under customs control
must be documented

A) evidence of the price, on the basis of which to determine the customs value

B) Declaration of data on the customs value, unless the customs legislation,

C) a final decision on permission to use the customs procedure.

(2) The customs office may require the declaration to be attested
shipping documents relating to the previous customs procedure. If
goods belonging to one of tariff subheading indicated in the customs declaration
imported in two or more packages, the customs office
require the submission of the list of goods or any other document which is given
content each individual package.

(3) Customs declarations for goods under processing under customs control
lodged at the office specified in the permit granted
.. "

195th in § 185, the words" once covered by § 251 "
replace the words" at the time of acceptance of the declaration for release into
processing under customs supervision ".

196th § 186 reads:
| || "§ 186

(1) Where, imported goods at the time of acceptance of the declaration for release
processing under customs control
conditions for granting preferential tariff measures, and such preferential tariff

Measures may be granted at this time on the same goods as they
be processed products released for free circulation, to be levied at the customs office
processed products released for free circulation of import duty by
these preferential tariff measures .

(2) Where preferential duty rates specified in paragraph 1 shall be applied in
under tariff quotas, the customs office may impose import duties on processed
products using such preferential tariff only is
if possible preferential customs tariffs applied to imported goods
at the time of acceptance of the declaration for release
processed products into free circulation. In this case, the quantity of imported goods actually
used in the manufacture of processed products released for free circulation
deducted from the overall tariff quotas same goods as
processed products from tariff quotas for the same goods as || | are processed products, the quantity of processed products released for free circulation
deducted. ".

197th Under § 186, the following new § 186a to 186h are added:

" § 186a

(1) Within 30 days after the deadline, which must be processed products
assigned a customs destination is a person whose license has been granted
is obliged to submit to the customs office which issued the permit, || | layoff list.

(2) The discharge sheet contains information about

A) granted permission

B) the amount of each species of imported goods and customs
label statements on which the goods were placed under
processing under customs control,

C) the subheading of the customs tariff of imported goods and processed
products

D) the customs value of imported goods

E) the stated percentage yield,

F) the nature and quantity of processed products and the further handling, including
label declarations under which were released
to another mode

G) the cost of processing operations.

§ 186b

(1) The customs office which issued the permit, may authorize the release sheet


A) was prepared in computer technology or another customs office
prescribed manner,

B) is replaced by the declaration of entry for imported goods under
processing under customs control, if it contains at least the information specified in §
186a. 2nd

(2) The customs authority which issued the permit, verify the accuracy of the information given in the passage
sheet. The customs office may decide that documents relating to the escapement
sheet leaves the person who prepared it.

(3) The customs office may permit processing under customs supervision
determine the layoff sheet shall prepare himself.

§ 186c

(1) The customs value of processed products released for free circulation
can be determined as

A) the customs value of identical or similar goods, such as processed
products manufactured abroad in the same or approximately the same time,

B) the selling price of processed products, unless influenced by the relationship between seller and buyer
,

C) domestic selling price of the same or similar goods, as
processed products, unless influenced by the relationship between seller and buyer
,

D) the customs value of imported goods, to which are added the cost of
processing operations.

(2) The customs authority shall decide on the determination of the customs value of some of the ways
referred to in paragraph 1, upon the written request of the declarant, if
filed within the time of acceptance of the declaration for release into processed products
free circulation.

§ 186d

If at the time of acceptance of the declaration for release
processed products into free circulation applied to imported goods
trade and political measures, apply to processed products only
if this trade and political measures also apply to
goods, which is the same as processed products. In this case, the
trade and political measures apply only to the quantities imported
goods that were actually used in the manufacture of processed products and
released into free circulation.

§ 186e

For Licensing and simplified procedures
procedure for processing under customs supervision applies § 132b, 132c and 132f § 132 meters up appropriately.

§ 186F


(1) In cases where it is possible without excessive administrative burdens
monitor the accuracy of processing operations carried out, the customs
office in whose territorial jurisdiction is to be performed the first operation processing
adopt declaration for release
goods under processing under customs control, without having been granted the appropriate permission
. In this case, the declaration considers
issuing the relevant permits. The conditions laid down in this Act for
granting of authorizations must be fulfilled in this case.

(2) The declaration referred to in paragraph 1, the declarant must demonstrate a document containing


A) business name or name or name and surname and registered office or place of business
and address of the declarant, tax identification number
declarant or, where it is assigned, its identification number;
If the applicant is a natural person who has given
tax identification number or identification number, according to her birth number
unless the applicant is consistent with the declarant

B) the business name or name or name and surname and registered office or place of business
and address of the person performing
processing operations, the tax identification number of the person carrying out the processing operations or
, unless it is assigned , its identification number;
if the person carrying out the processing operation is a natural person who has
assigned a tax identification number or identification number, says
her birth number, unless that person is the same as the applicant or declarant
, | ||
C) the nature of the processing operations

D) trade or technical description of the processed product,

E) the rate of yield or the method of determining

F) the period within which the processed products must be assigned a customs-approved treatment
,

G) the place where the operations will be conducted.

(3) The document referred to in paragraph 2 shall not be required if data
referred to in paragraph 2 stated in the filed declaration.

§ 186 g

Customs Office simplified procedure in the form of local governance not permit
unless evidence referred to in § 183 paragraph. 4 conclusive.

§ 186h

In cases other than those covered by § 186F, can be
customs declarations for goods under processing under customs supervision
filed only at the office referred to in the relevant
authorization. ". | ||
198th in § 187, the words "to be exported back" is replaced
"intended for re-export."

199th § 188 reads:

" § 188

(1) A person who intends to use domestically temporary foreign goods
or that its use domestically negotiated, must apply in writing for permission to use
temporary admission, unless stipulated otherwise
.

(2) An application for authorization pursuant to paragraph 1 shall be lodged at the office, in
whose territorial jurisdiction the imported goods are first used.
Request may be filed only on a form which forms the ministry's decree. ".

200th Under § 192, the following new § 192a, which reads:

" § 192a

(1) Customs declarations for goods under temporary admission with
partial relief from import duties shall be documented

A) evidence of the price, on the basis of which to determine the customs value

B) Declaration of data on the customs value, unless the customs legislation,

C) documents necessary for the application of tariff preferences and

D) documents stipulated by special legislation necessary for
release for free circulation.

(2) Customs declarations for goods under temporary importation with
total relief from import duties must be substantiated by evidence of price
under which determine the customs value and customs declarations data
value, unless the customs legislation.

(3) The customs office may require that the declaration referred to in
paragraphs 1 and 2 has been documented by shipping documents relating to the previous customs regime
. If the goods belonging to one
Customs Tariff subheading declared imported
in two or more packages, the customs office may require the submission of a list of goods
or other document indicating the contents of each package. . "

two hundred and first § 195 reads:

" § 195

If there is for goods which have been placed under temporary admission with

Partial relief from import duties customs debt for reasons other than
release of goods into the scheme, determine the amount of the debt
as the difference between the amount of duties calculated pursuant to § 251 and the amount of duty payable by
§ 193. ".

202nd Under § 196, the following new § 196a to 196e are inserted:

" § 196a

(1) Unless otherwise provided below, gives a declaration on
release of goods for temporary admission to the customs office
specified in the permit.

(2) allow the customs legislation of a declaration made orally or
other act can be submitted at any customs office.

§ 196b

(1) The customs debt which has been or could u
goods placed under temporary admission arise, must be ensured. Ensuring
customs debt is not required if the goods are completely exempted from import duties
.

(2) Provision of a customs debt customs office which issued the permit, released
if it is proved that the goods in question have been assigned another customs-approved treatment
.

§ 196c

The simplified procedures for the release of imported goods under the temporary
provisions of § 132a of up to 132 m shall apply mutatis mutandis.

§ 196d

(1) In cases where it is possible without excessive administrative burdens
monitor the accuracy of operations, the customs office may accept
customs declarations for goods under temporary importation with full exemption from customs duties
without by the authorization.
In this case, the declaration considers issuing the relevant permits
. Conditions for granting authorization must be in this case
met.

(2) The declaration referred to in paragraph 1, the declarant must demonstrate a document containing


A) business name or name or name and surname and registered office or place of business
and address of the declarant, tax identification number
declarant or, where it is assigned, its identification number;
If the declarant natural person who is not assigned
tax identification number or identification number, according to her birth number
unless the applicant is consistent with the declarant or even business name, or name
or name and surname and registered office or place of business and residence
owner of the goods, the tax identification number
owner of the goods or, where it is assigned, its identification number;
If the owner is a natural person who has given
tax identification number or identification number, according to her personal identification number,

B) the business name or name or name and surname and registered office or place of business
residence and users of goods, tax
user ID or goods, unless it is assigned its identification number
; If the user is a natural person who has
assigned a tax identification number or identification number, says
her social security number unless the user consistent with the declarant or the applicant

C) legislative provision to be applied,

D) the place where the goods are to be used,

E) the period within which import goods must be assigned a customs-approved treatment
.

(3) The document referred to in paragraph 2 shall not be required if data
referred to in paragraph 2 stated in the filed declaration.

(4) The provisions of § 134 paragraph. 4 shall apply mutatis mutandis.

§ 196e

(1) Where the incurrence of the goods that were previously placed under the temporary
customs debt, the office assesses the total amount due
duties, taxes and levies, compensatory interest under § 172a.

(2) Paragraph 1 shall not apply in the case of

A) the formation of a customs debt pursuant to § 238 paragraph. 1 point. b)

B) a customs debt is secured in full,

C) creation of a customs debt dismissal

First goods intended for display or use at exhibitions,
fairs, meetings and similar events

Second tourist promotional material,

Third goods imported for humanitarian purposes,

Fourth hand goods to be sold at auction

Fifth goods imported under a contract of sale for the exam

6th works of art, collectors' items and antiques imported for exhibition
, with the possibility of a potential sale,


7th konfekciovaných furs, carpets, jewelery and jewelery
sent to a sample provided that their particular characteristics
prevent their being imported as samples for free circulation, if they were
previously placed under temporary importation with total exemption from
duties

D) the amount of compensatory interest not exceeding CZK 750 or

E) the amount of compensatory interest not exceeding in each case
amount of CZK 100 000 a person who has permission to use the mode
granted, provides evidence that a change of circumstances or conditions would
re-export of imported goods impossible or uneconomical
.

(3) The customs office shall proceed in accordance with paragraph 2. e) only
not to the person whose license has been granted to use the scheme, attributed
concealment of important facts or fraudulent conduct or neglect of duty and submit
If this person is credible evidence. The customs office
evidence presented must be stored for three years. ".

203rd in § 197 paragraph. 2 at the end is replaced by a comma and
letters d) to f) are added :

"d) main compensating product compensating product for which authorization has been producing
outward processing granted

E) secondary compensating products other than the main compensating product
which is a necessary byproduct of processing operations

F) loss of the temporary export goods destroyed or lost in
during processing operations, mainly due to evaporation, drying
, expirations or leaching.. "

204th in § 198, paragraph 2 reads:

"(2) the Ministry decree stipulates the cases and conditions where the
provisions of paragraph 1 point. b) apply. ".

205th in § 199 paragraph. 1, the word" arrange "is replaced by" negotiated ".

206th in § 200 paragraph. 2 at the end of this supplement words: "ways
which can be shown that compensating products come from
temporarily exported goods, and cases in which the essential economic interests
Czech manufacturers automatically considered pristine."

207. Under § 200, the following new § 200a, which reads:

"§ 200a

The authorization must be limited in time.
Authorization period provides the customs office with regard to the economic conditions and the specific needs of the applicant
.. "

208th in § 201 paragraph. 1 at the end the following words:" even
in the event that originally set has expired. "

209th Under § 201, § 201a inserted which reads:

" § 201a

(1) Customs declarations for goods under outward processing arrangements
must be documented

A) evidence of the price, on the basis of which to determine the customs value

B) final authorization for the use of the customs procedure.

(2) The customs office may require the declaration to be attested
shipping documents relating to the previous customs procedure. If
goods belonging to one of tariff subheading indicated in the customs declaration
imported in two or more packages, the customs office may
require the submission of a list of goods or other document in which the contents of each given
each package. ".

210th in § 202, the current text becomes paragraph 1 and the following
paragraph 2, which reads:

" (2) the customs office of the exemption from import duty under § 203 concedes
unless one of the conditions laid down for the application of the scheme
outward processing. ".

211th in § 204 Para. 2" during its first release "
replace the words" before his first release. "

212th in § 206, the following paragraphs 5 and 6 are added:

" (5) standard exchange system without prior importation refunds may be subject to the conditions laid down by the customs office
used on the importation of processed products.

(6) Where justified by the circumstances of the case and if they are met simultaneously
conditions for granting permission to use the standard exchange system without prior importation
refund, the customs office may authorize a person who has been
granted permission to use the outward processing
without the possibility of using the standard exchange system to imported substitute.
The application must be submitted no later than on the importation of this compensation. ".

213th in § 207 par. 1, after the word" replacement "words"
must be classified in the same subheading Customs Tariff ".


214th In § 210 paragraph. 2 at the end the following words: "and even
if the original deadline had expired."

215th In § 210, paragraph 3 shall be added:

"(3) For the purposes of paragraph 1, the location of the temporary export goods
free warehouse or free zone or
placing under the customs warehousing deemed export.".

216th Under § 212, the following new § 212a up to 212 liters are added:

"§ 212a

(1) The deadline for re-importation of processed products (§ 201) provides
customs office with regard to the time required to complete the processing
operations and the time required to transport the temporary export
goods and compensating products. the period shall run from the date of acceptance of the customs declaration
the goods for the outward processing contact
.

(2) the deadline for re-importation refund the standard exchange system without
previous imports of such refunds provides the customs office
taking into account the time needed to replace the temporary export goods and the time needed for transportation
temporarily exported goods and compensation. the period begins to run from the moment
acceptance of the declaration for release
goods under outward processing arrangements.

(3) Re-importation under paragraphs 1 and 2 shall be deemed to have taken place if
products or refunds were

a) released free circulation

b) placed in a free warehouse or free zone,
placed under the customs warehousing or active
processing arrangements, or

C) placed under common transit.

(4) The decisive factor for the assessment of compliance deadlines is the moment
acceptance of the declaration for compensating products or refund
into free circulation, customs warehousing, active
procedure or the common transit or
moment of their placement in a free customs warehouse or free zone.

§ 212b

In justified cases, the customs office may establish the rate of yield
(§ 169) after the release of goods for outward processing
intercourse, but no later than the time of acceptance of the declaration for
compensating products are released into free circulation.

§ 212c

(1) In cases where it is possible without excessive administrative burdens
monitor the accuracy of processing operations carried out, the customs office
accept customs declarations for goods under outward processing arrangements
without having been granted the appropriate authorization.
In this case, the declaration considers issuing the relevant permits
. Conditions for granting authorization must be in this case
met.

(2) The declaration referred to in paragraph 1, the declarant must demonstrate a document containing


A) business name or name or name and surname and registered office or place of business
and address of the declarant, tax identification number
declarant or, where it is assigned, its identification number;
If the declarant natural person who is not assigned
tax identification number or identification number, according to her birth number
unless the applicant is consistent with the declarant

B) the characteristics of the processing operations

C) trade or technical description of the processed product,

D) the rate of yield or the method of determining

E) the period within which the processed products must be assigned a customs-approved treatment
,

F) the method of identification.

(3) The document referred to in paragraph 2 shall not be required if data
referred to in paragraph 2 stated in the filed declaration.

§ 212d

(1) If the purpose of the processing operation is the repair, gratuitous and for a fee,
temporarily exported goods, non-commercial nature, the customs office
at the request of the declarant, the submission of the declaration for release
free circulation served as the submission of an authorization regime
outward processing. In this case, the acceptance of the customs declaration
considers issuing the relevant permits.
Conditions laid down in this Act for authorization must be satisfied in this case.

(2) For the repair of goods, including restoration, for the purposes of paragraph 1
considered and fix that


A) is done only occasionally, and

B) relates exclusively to goods for the personal use of the importer or his family members
.

(3) The facts set out in paragraph 2, the applicant must prove.

§ 212E

(1) Customs declarations for goods under outward processing arrangements
can be made only at the customs office said in
permission.

(2) Description of the goods specified in the customs declaration for release into
outward processing procedure shall be as described
goods specified in the license granted; to § 212d are not affected.

§ 212f

For Licensing and simplified procedures
outward processing arrangements apply § 132b, 132c and 132f § 132 meters up appropriately.

§ 212 g

(1) The customs declaration for the release of compensating products for free circulation
served at the customs office in the permit.

(2) The customs declaration for releasing the compensating products in accordance with § 212d
free circulation is submitted at any inland customs office.

(3) Description of goods specified in the customs declaration for release into free circulation
must correspond to the description of the goods specified in the authorization granted
; to § 212d are not affected.

§ 212h

Customs declaration for the release of compensating products for free circulation
must be substantiated by documents necessary for release into free circulation and further


A) the declaration, under which they were placed under the outward processing
and

B) a document proving that the products or refund
were obtained within a specified time limit as laid down in the permit, if
customs declaration is made after the deadline for their import and re
importation is considered being made pursuant to § 212a paragraph. 3rd

§ 212i

When the compensating products are released for free circulation, the provisions
§ 132a of up to 132 meters analogy.

§ 212j

(1) In determining the amount of duty according to § 203 para. 2
expenses in connection with the loading, transport and insurance
temporary export goods to the place where the processing operation or the last processing operation
performed to exclude

A) the value of the temporary export goods which have been taken into account in determining the customs value
according to § 75 para. 1 point. b) Section 1

B) the processing costs, where the value of the temporary export goods can not be
according to § 75 para. 1 point. b) 1 point to determine.

(2) The processing costs referred to in paragraph 1
include costs incurred in connection with the loading, transport and insurance
processed products during transportation from where these products have undergone
processing operation or the last processing operation, the place where entered
inland.

(3) repair costs specified in § 205 refers to the total amount
which a person whose license has been granted for the repairs paid or have to pay
person or in favor of the person making the correction.
This amount includes all payments made or to be beyond repair
temporarily exported goods paid as a condition for the repair person who
repair carried out, a person whose license has been granted. Payment may not have
form of a transfer amounts can be carried letters of credit or securities
securities and may be made directly or indirectly. For the relationship between a person
which authorization has been granted, and the person making the correction, to enjoy
provisions of § 65 par. 3, 4 and 5 apply.

§ 212k

Unless all compensating products, excluding by
compensating products resulting from processing operations in question,
in free circulation at the same time, the proportion determined
temporarily exported goods in the processed products. The method of determining the share
regulated by the ministry decree.

§ 212 l

(1) Business and policy measures relating to exports shall apply even
goods are released for outward processing, in
time of acceptance of the declaration for release of goods under the outward processing
.

(2) Where the compensating products are released for free circulation, apply
special trade and political measures applicable to these products
time of acceptance of the declaration for release into free circulation
only the absence of Czech origin under § 60 par. 2 and § 62.



(3) Commercial policy measures applicable to imports of goods
not apply if the system was used for simple exchanges or order
processing operation was to fix or further processing operations
were made in accordance with the provisions of § 173. ".

217th Under § 214, the following new § 214a, which reads:

" § 214a

Customs declarations for goods into the export must be documented
shipping documents. If the goods belonging to one subheading Customs Tariff
declared balanced at two or more
packed packages, the customs office may require the submission
list of goods or other document indicating the contents of each | || single package. ".

218th Under § 215, the following new § 215a and 215b are added:

" § 215a

(1) Customs declarations for goods into the export
be lodged at the customs office in whose territorial jurisdiction the exporter is established or resident
or where the goods are packed or in connection with their exportation managed to || | means of transport.

(2) If it is a partial shipment, may be declared at
customs office in whose territorial jurisdiction the registered office or residence supplier
consignment.

(3) For reasons of speed and efficiency of export operations, and impede if
by performing customs supervision, authorized by the competent customs office that customs
declarations for goods into the export was presented at a || | customs office other than mentioned in paragraphs 1 and 2

§ 215b

(1) Customs declarations for goods export, which has
remain permanently abroad, and whose value does not exceed CZK 110,000
may be lodged at a border customs office.

(2) The customs declaration for the release of goods of a commercial nature,
into the export can be filed also en route to the office, if it is
goods to be exported for permanent retention in | || abroad with whom you can easily and efficiently perform customs inspection (§ 128a paragraph
. 2) or allowed if a border customs office, unless by
disrupted the flow of traffic across borders.

(3) Customs declarations for goods into the export
may be filed orally or by any other act only at the border customs office;
in the interest of simplification of customs procedures, the Ministry may issue a decree setting,
under what conditions and for which other than the border customs office
You can also submit a declaration orally or by any other act. ".

219th V § 216, the current text becomes paragraph 1 and the following
paragraphs 2 and 3 are added:

"(2) ascended Where goods placed under the export abroad, the exporter shall
this fact immediately inform the competent customs office
and eventually had to return part of the export declaration, which was issued to him
.

(3) If the goods are simultaneously placed under the export regime and
common transit and the goods due to the change in the transport contract
secede abroad may be changed based on the transport contract filled only
with the consent of the customs office that goods under transit
dismissed. The customs office shall be returned to the relevant parts
declarations. ".

220th Under § 216, the following new § 216a to 216e are inserted:

" § 216a

(1) incomplete declaration, which proposes release of goods
export, must in addition to the established by ministerial decree contain


A) a precise description of the goods to enable the customs office immediately and unequivocally
classify goods in the relevant heading or subheading of tariff

B) any other details and the particulars to the customs office considers necessary for the identification of goods
, enforce the rules for its release into the
export and determine the required deposit before its release.

(2) Not applicable if the goods in question is no prohibition or restriction and
description of the product allows its immediate and unambiguous classification within
Customs Tariff subheading, the customs office may authorize the applicant in writing
declaration did not state data on the country of destination and the code
subheading of the customs tariff.

(3) Incomplete declaration declarant must be labeled as
"Simplified exportation".

(4) The deadline for submitting an incomplete declaration of the goods for the

Export regime applies § 132b to 132f appropriately.

§ 216b

(1) Upon written request, the customs office may allow goods to be placed under
exports under the simplified customs declaration
. For the simplified authorization procedure for filing
customs declarations for goods for export procedure applies § 132h and 132i
appropriately.

(2) simplified declaration may be in the form

A) the incomplete declaration, or

B) commercial or administrative documents.

(3) Simplified declaration will be adopted only if
customs office presented the goods in question.

(4) Request clearance to a business or
administrative document may be replaced by a summary of applications
applicable to all the goods are released into the export
at a given time; a reference to the authorization granted by the declarant shall indicate in
simplified declaration.

(5) If a given simplified declaration pursuant to paragraph 2.
B), the provisions of § § 216a and 132b paragraph. 3 similarly.

§ 216c

(1) Upon written request of the customs office may allow the goods to be placed under
exports applicant's premises or at another place
designated or approved by the customs office. For the conditions for granting authorization to apply mutatis mutandis
§ 132k.

(2) The authorization referred to in paragraph 1 shall include specific rules for implementing
export, especially

A) the customs office where local management could be done,

B) the goods to which it applies,

C) the manner and form of fulfilling the obligations specified in § 216D,

D) method of securing customs debt

E) instant release of goods for export,

F) the method of validating clearance

G) the period within which they must be submitted to the office of the additional tariff
statement.

§ 216D

(1) Customs Authority to ensure the proper implementation of relevant
operations, a person whose license has been granted (hereinafter referred to as' approved exporter
") before transferring goods from the places referred to in § 216c | ||
A) inform the customs office in the manner of the relocation,

B) enter the goods in question in its records kept electronically

C) provide the office, entering the goods in his records, all
documents necessary for the application of the provisions governing the release of goods into the export
.

(2) If it affected the proper implementation of export, the customs office
approved exporter authorize reasons worthy of consideration, especially
if it is justified by the nature of the goods and their rapid turnover
the customs office has not reported any transfer of goods, with
condition that the customs office will provide any information that
customs office deems necessary to ensure that, if necessary, could
goods checked. In these cases, the entry of the goods into
register of competent persons deemed to release goods for export.

(3) The registration of exported goods in the records referred to in paragraph 1. b)
may be the office of replaced by any other act which provides
customs office guarantee the proper implementation of the scheme. Always, however, must be clear
date of registration in the relevant register and the goods must be uniquely identifiable
.

§ 216e

Release of the goods for export can be verified in advance

A) stamp of, and signed by an authorized employee of the customs office
or

B) special stamp approved exporter; Pattern Stamp adjusted
ministry decree. Special stamp may be written on a pre-printed declaration
.. "

221st in § 217 paragraph. 1 letter a) reads:

") foreign goods are not for the purpose of customs duties taxes and charges levied on imports and import
commercial policy measures considered as goods
located in the country, that is not released into free circulation
or another customs procedure or used or consumed
under different conditions than those provided for in customs regulations. "

222nd in § 217 after paragraph 1, the following paragraph 2 is added:

" (2) If according to special regulations apply
trade and political measures


A) the goods are released for free circulation, they apply these measures
to goods placed in a free zone or free customs warehouse
,

B) upon entry of goods into the country, the following measures are to
foreign goods placed in a free zone or free warehouse
,

C) the export of goods, such measures shall apply when, if the Czech
goods placed in a free zone or free warehouse
exported to foreign countries; exported goods are under customs supervision. ".

Former paragraph 2 becomes paragraph 3

223rd in § 218 Subsection 1 reads:

" (1) Not if otherwise specified, must be a free zone fence.
Customs shall determine the entry and exit points of free zone and free warehouse
. Boundaries free zone must be
guided and free warehouse facility must be located so that
facilitate the implementation of customs supervision and to prevent illegal
moving goods from the free zone or free customs warehouse
. ".

224th designation of the second part including the title of § 219 is classified above §
220th

225th in § 219, the following paragraphs 5, 6 and 7 are added: || |
"(5) Goods entering a free zone or free warehouse
not be presented to the customs office and may not be
they were declared.

(6) The control under paragraphs 2 and 4, the customs office only
random and then, if reasonably believed that customs regulations are violated;
Provisions of paragraph 1 are not affected.

(7) the transport document referred to in paragraph 4
means any document relating to transport of the goods, according to which the goods
relate, in particular, delivery note, bill of lading and manifest. ".
|| | 226th Under § 219, § 219a inserted which reads:

"§ 219a

(1) The decision of the Ministry may designate free zones in
which, under the conditions laid down for the storage in customs warehouse
performs customs control and customs formalities and relevant
requires a customs debt . In these free zones are
apply the provisions of § 221, 227 and 231.

(2) The provisions of § 47, § 81 paragraph. 1, § 82 and 242 of the Customs
free zones in the free zones designated in accordance with paragraph 1
apply. ".

227 . in § 221 the following paragraphs 5 and 6 are added:

"(5) in the case referred to in paragraph 2. a) they must also be submitted
declaration under which the goods in question is designed to
relevant customs regime; provisions governing
simplified procedure for placing of goods regime which is discharged by placing of goods
free zone or free warehouse, this does not affect
.

(6) If the inward processing procedure or temporary importation regime
terminated compensating products are released or
imported goods under a national transit which is subsequently terminated
placing the compensating products or import goods | || free zone or warehouse, it is appropriate
must declare this fact in the register kept under § 227. ".

228th in § 222 paragraph. 1 the words" free zone "
inserted the words" or free warehouse. "

229th in § 226, the current text becomes paragraph 1 and the following
paragraph 2, which reads:

" (2) paragraph 1 shall not apply and the goods in question may be
free zone or free warehouse
consumed or used, if when his release into free circulation or temporary
apply import duties or
trade and political measures. In that case, does not require a customs declaration for release into free circulation
or temporary. Customs declarations must be filed
if the goods are to be counted towards the tariff quotas.. "

230th in § 228 paragraph. 2, the word" previously "deleted.

231 . in § 231 paragraph. 1, "in § 221 paragraph. 3" is replaced by "
§ 221 paragraph. 4".

232nd in § 233, paragraph 5 shall be deleted.

233rd in § 234 paragraph. 1, "in the state in which they were originally exported
" are deleted.

234. § 236 reads:

"§ 236 | ||
(1) compensating products originally exported or re-exported

Back after they have been placed under inward
contact the provisions of § 234 and 235 shall apply mutatis mutandis.

(2) The amount of import duties shall be determined under the law
applied for the inward processing procedure that
time of release for re-export shall be deemed
instant release of compensating products for free circulation. " .

235th in § 238 paragraph. 3, second sentence, the words "In the case of indirect representation
" the words "joint and several".

236th in § 238, paragraph . 3, third sentence, the words "is also" the words
"joint and several".

237th in § 239 paragraph. 4 the words "the Borrower" is replaced by "Borrowers common
and several are. "

238th in § 240 paragraph. 1 at the end of the following sentence is added:

" the unlawful removal of goods from customs supervision is also considered
submission of the declaration on the subject goods or other legal act
having the same effect on the basis of which the goods obtained illegally status
Czech goods. ".

239th in § 240 paragraph. 3," Debtor's "are replaced the words "
Borrowers are joint and several".

240th In § 241 paragraph. 1 introductory sentence, the word "not if" is replaced by
"if they are".

241st Under § 241, the following new § 241a, which reads:

"§ 241a

The deficiencies that have a major influence on the temporary storage or customs procedure
under § 241 is not

a) attempted illegal deprivation of the goods to customs supervision

b) the negligence of the person concerned,

c) where all the formalities necessary to adjust
situation of the goods are subsequently carried out and this is the

1 . exceeding the time limits for allocation of goods
any customs-approved treatment of goods at the temporary storage or placed
into the customs procedure in cases where the customs office authorized the extension
this period, if requested to do so, | ||
2nd goods entered for the procedure and did not comply with the deadline for submission
goods at the customs office of destination and for its submission to the will
later

third of goods in temporary storage or placed under
in a customs warehouse, with which it was handled differently than foreseen, and
customs office by this manipulation allowed if her were requested

Fourth goods granted temporary use, if the goods
used in any way other than specified in the permit, if he can be
such use is permitted if it has been requested,

Fifth goods in temporary storage or placed under the
relocated without the approval of the customs office and the goods can be presented
customs office at his request,

6th goods in temporary storage or placed under a customs procedure
been re-exported to foreign countries or in a free
zone or free warehouse without completion of customs formalities set
,

7th goods which may be wholly or partially exempt from import duties
under § 197, and before its release into free circulation were violated
conditions of temporary storage or of the customs procedure under which they were
previously released | ||
8th goods that are continuously released to
inward processing procedure and the person failed to request an extension
validity of the permit, but the conditions for his release have been met
.. "

242nd V § 242 paragraph. 3 first sentence, the word "Borrower" the words
"joint and several".

243. In § 243, paragraph 3 shall be added:

" (3) the customs office shall grant the request of the person concerned for the loss of goods
proves that the identified losses occurred due to non
instructions for transportation, storage and processing of goods or handling
with him, provided customs authorities. ".

244th Under § 245, the following new § 245a and 245b are added:

" § 245a

(1) Without prejudice to the provisions governing the prohibitions and restrictions
goods in question may be subject, gets the goods for which a customs debt
under § 239, 240, 241 or § 242 and the duties have been paid in full
status of Czech goods and need not be declared for free circulation.

(2) The forfeiture or confiscation of goods pursuant to § 283 point. c) and d) does not affect
to change its status.

§ 245b


(1) Foreign goods which have been abandoned to the Exchequer or
which has fallen in favor of the state or has been seized, is considered
placed under the customs warehousing procedure.

(2) The products listed in paragraph 1, the customs office may sell only
performed if the buyer without delay all the formalities to assign them a customs-approved treatment
the goods in question. If it includes the price at which the customs office
sold the goods in question, customs duties and taxes shall be considered for sale
release for free circulation and the customs office of the customs duties and taxes to divert
specified account.

(3) If the goods referred to in paragraph 1 shall be dealt with differently than it
sold, the customs office without delay, all the formalities required for
that the goods could be assigned to one of the treatments | || listed in § 2. l) paragraphs 1 to 4 ".

245th in § 246 Para. 3, second sentence, the word" debtor "
words" joint and several ".

246. In § 247 paragraph. 3, after the word "Borrower" the words "joint and several
."

247. In § 248 paragraph. 3, second sentence, the words "In the case of indirect representation
is "the words" joint and several ".

248th Under § 249, the following new § 249a, which reads:

" § 249a

Where customs regulations for the goods in question, on the basis of origin or
end use, a reduced rate of duty or
partial or total exemption from import duties, customs office admits that the reduced tariff rate
or partial or a full exemption from import duties also if
where the customs debt pursuant to § 239-242 and § 247 and 248, unless the person
attributed to deception or obvious negligence and proves
this person, that the conditions for granting tariff reductions or
exemption from import duties are fulfilled. ".

249th in § 252, paragraphs 3 and 4 are added:

" (3 ) If goods domestically released to the regime, there is
customs debt at the point at which the goods entered the corresponding mode in
abroad came to this country.

(4) Where the customs office on the basis of the information available to him,
determine that the debt has already been incurred at another point on which the goods
earlier point, the customs debt incurred on place where the customs debt was incurred
soon as possible. ".

250th § 254 reads:

" § 254

(1) Can If the customs authorities in accordance with customs regulations require
customs debt, it must be provided to ensure
debtor or the person who would be the debtor could happen.

(2) The customs authorities may require the provision of a security, if
hedged amount is less than CZK 20 000; It does not apply in the case of common transit regime
.

(3) Customs authorities may require a customs debt is only one kind
collateral.

(4) Customs authorities may allow the customs debt
provided by a person other than the person from whom the customs debt is required.

(5) Persons who propose the release of goods to a mode other than
transit, the Ministry may allow not have to provide customs debt.
Conditions set out in § 144a of up to 144 g shall apply mutatis mutandis. ".

251st § 256 including footnote no. 9b) reads:

" § 256

(1) Ensuring the customs debt can be done

A) the transfer of the relevant amount to the account of the customs authority (hereinafter "Customs
certainty"), if provided by the customs debt which has been or could
arise from a single operations carried out by an individual borrower,

B) Liability

First Globally, the customs debt which has been or could arise from one or more
operations carried out by an individual borrower (hereinafter referred to as "global
Guarantee")

Second individually for a customs debt which has been or could arise from one
operations carried out by an individual borrower (hereinafter referred to as "individual
Warranty"), either by using the guarantee certificate or voucher, or


C) a lien, ^ 9b) if the secured customs debt which has been or
might arise from a single operations other than transit, carried
one debtor; lienholder is the state, represented by the
competent customs office at which the customs debt pledge
law applied.

(2) The customs debt equivalent customs security is deemed

A) the submission of a check the payment of which is guaranteed by a bank or


B) submission of any other instrument recognized by the customs office as a means of payment
.

(3) If a customs debt secured customs certainty, does not pay customs
no interest on the sum secured.

(4) In ensuring customs debt customs security in transit
released by the customs office of departure customs security immediately after the transit operations
handled according to § 142 paragraph. 3rd

(5) When ensuring customs debt customs confidence in other operations than
in transit, released by the Customs office security as soon as
detention under § 263 paragraph. 1 disappeared.

(6) If a customs debt within the time limits prescribed by this Act voluntarily
fulfilled the duty to guarantee the payment of duties and taxes
levied on import, freight, storage charges, fines imposed by
this Act and costs. Any remainder of the customs security returns
person that customs debt guarantee Customs security.

(7) Liability shall be provided to the extent specified certificates of guarantee
separately for

A) national transit

B) common transit or

C) operations other than transit.

(8) The Ministry shall issue a decree form, content, requirements, scope and method of use
warranty documents, vouchers and certificates
global customs debt guarantees, and the manner and conditions for establishing the amount
mentioned in the letter of guarantee (guaranteed amount).

9b) § 151a to 151j of Act no. 40/1964 Coll., Civil Code. ".

252nd § 257 reads:

" § 257

(1) Where customs legislation makes it compulsory customs debt, determined
customs authorities shall ensure that the amount, the

A) the exact amount of the customs debt or debts if they can
that amount determined at the time when the customs debt
required

B) the customs authorities of the estimated maximum possible amount of the customs
debt or debts which have arisen or could arise in other cases
.

(2) If the entry and transit of goods listed
determined in accordance with § 260 g paragraph. 1, should not be above the individual
customs debt is lower than the amount that corresponds to the amount of goods transported
.

(3) Where customs legislation provides that the customs debt is not mandatory
and customs authorities shall ensure require determined amount of collateral so that
exceed the level specified in paragraph 1 ".
| || 253rd § 258 reads:

"§ 258

(1) The use of the comprehensive guarantee, the customs authority may authorize the request Czech
person that it intends in the future to use a

A) was not officially sanctioned for serious or repeated violation
customs regulations or legislation on taxes and fees during the three years prior to application
and

B) mode, in which the customs debt be secured global guarantee, uses
regularly and not just occasionally.

(2) An application for authorization shall be submitted in writing and must contain all information
enabling the customs authorities to assess whether the conditions under which it may be
permission is granted, they are met.

(3) The applicant is responsible for the correctness and authenticity of the data provided
documents which the administration is documented.

(4) A licensee shall notify the customs authority which granted permission
about all circumstances that came to light after the authorization and
may affect the validity or content of the authorization granted.

(5) The customs authority which granted the authorization shall cancel its validity or
change if the holder fails to comply with conditions of the permit or
by the customs regulations. ".

254th § 259 reads:

"§ 259

(1) The transit system can use a comprehensive guarantee to ensure customs
debt or debts which have been or may be incurred in respect of guaranteed
operations, up to a reference amount. The principal is responsible for ensuring that
customs debt or sum of customs debts which have been or could
arise from secured transactions does not exceed the reference amount.
If the reference amount is exceeded, the principal shall be responsible for
this fact immediately inform the customs authority which authorized global
guarantee. Unless otherwise stated below, the reference amount is
consistent with the guaranteed amount.

(2) other than transit operations can be used to guarantee global
customs debt or debts which have been or may be

Arise from secured transactions, up to a maximum guaranteed amount. User
global warranty responsible for the customs debt or sum
customs debts which have been or may be incurred in respect of guaranteed operations
exceed the guaranteed amount. If exceeded the guaranteed amount, the user
global warranty obliged to ensure that
immediately inform the customs authority which has enabled global security. ".

255th Under § 259, the following new § 259a which reads:

"§ 259a

(1) to the principal, who has long-term financial stability and
carry goods specified in the list established pursuant to § 260 g paragraph. 1
can be reduced to the guaranteed amount

A) 50% of the reference amount, if he proves that he has sufficient experience
regime of transit

B) 30% of the reference amount, if he proves that he has sufficient experience
customs transit, and actively cooperate with the customs authorities.

(2) to the principal, who has long-term financial stability
has sufficient experience with the regime of transit and transporting goods listed
list provided by § 260 g paragraph. 1, can be guaranteed amount is reduced to


A) 50% of the reference amount proves that it is actively cooperating with
customs and uses an effective system of control of traffic operations

B) 30% of the reference amount proves that you are actively cooperating with relevant authorities
uses an effective system of control of traffic operations and
is unable to meet payment obligations and meet its commitments.

(3) The Ministry shall issue a decree, which means long-term financial stability
, sufficient experience with the regime of transit
active cooperation with the customs authorities and effective system of monitoring traffic
operations. ".
| || 256th in § 260 paragraph. 1 at the end the following words: "but is not
joint and several debtor under § 238-242."

257th in § 260, paragraph 2 reads:

"(2) the guarantor may only be a Czech person different from the debtor to the guarantor
be authorized by the competent customs authority at the request

A) future user of the comprehensive guarantee if it is to be given global
guarantee

B) a guarantor of the future if it is to be provided with individual guarantee
using vouchers or

C) the debtor or the person who would have become a debtor, in order to be granted individual guarantee
using a letter of guarantee. ".

258th in § 260 paragraph. 3 letter c) reads:

"c) was not officially sanctioned for serious or repeated
violation of customs regulations or legislation on taxes and fees during
3 years preceding the application.".

259. in § 260, after paragraph 3 the following paragraph 4 is added:

"(4) a person who intends to be a guarantor in a common transit
must meet not only the conditions set out in paragraph 3, but
must also establish a point of contact for official relations with the customs authorities in each
party, which will guarantee granted; if it is a European
community, establishing a contact point in each of its Member State
.. "

Former paragraph 4 becomes paragraph 5.

260th V § 260 paragraph. 5 letters b) and c) are added:

"b) seriously violates the obligations under this Act, or

C) fulfill the conditions stipulated in the permit. ".

261st in § 260 paragraph. 5 letter d) be deleted.

262. In § 260 is inserted after paragraph 5 New paragraphs 6 and 7, which
added:

"(6) the guarantor may at any time and without giving any reasons to cancel a guarantor relationship.
Cancellation shall become effective on the sixteenth day following the date of written notification of this fact
guarantor customs authority which granted the authorization, and at the same time that day
granted authorization to lapse.

(7) Customs authorities withdraw permission granted if the user has a global warranty


A) serious breach of obligations under this Act,

B) properly and timely fulfilling the obligations arising from customs rules,

C) fulfill the conditions stipulated in the permit or set
customs regulations, or

D) the withdrawal of a permit. ".

Former paragraph 5 shall be renumbered 8th

263rd in § 260 paragraph. 8 point. B) the word" withdrawal "
replaced by the word "withdrawal".

264th In § 260, new paragraphs 9 and 10 are added:

"(9) From the date of expiry of the authorization can not ensure the customs debt | || warranty deed, proof of guarantee or warranty certificate, which were

Issued at the time of authorization.

(10) Per person different from the debtor for the purposes of paragraph 2 shall not
persons referred to in § 65 par. 3. ".

265th Under § 260, the following new § 260a up to 260 liters, are added:

"§ 260a

(1) Request for a guarantor, and the use of the comprehensive guarantee is given

A) the Ministry, in the case of common transit regime,

B) the customs directorate within whose territorial jurisdiction the applicant is domiciled or
seat, if it is a national transit regime,

C) the customs office at which the guarantee will be used in cases other than
referred to in subparagraphs a) and b).

(2) Request for a guarantor to guarantee an individual using
voucher is submitted to the Ministry.

(3) Request for a guarantor to guarantee an individual using
guarantee certificate is given to the customs office at which the guarantee is invoked.

(4) The application referred to in paragraphs 1 to 3 shall be accompanied by documents required for
decisions mean

A) certificate from the competent authorities, not older than 60 days that
tax obligations as well as benefits in social security premiums and
contribution to the state employment policy and the guarantor of
global warranty and users are properly and timely fulfilled,

B) copies of tax returns and guarantor of global warranty and user
two years ago,

C) for guarantor and the global system also guarantees the user's global warranty
accounting documents, which refer to the financial statements or a statement of assets and liabilities and
income and expenditure, drawn up on the last day of the accounting period
preceding the accounting period in which the application was delivered to the customs authority
.

(5) If the application is accompanied by the documents referred to in paragraph 4 and
if not verifying the facts known to the customs authority, the customs authority
invite the applicant to submit the missing documents within the determined period, which may not
be less than 30 days. From the date of dispatch of invitations to the day when customs
body receives the required documents, deadline for decision in accordance with § 260b
running. If the requested documents within the period specified,
request is invalid and looks at her as if she was lodged.

§ 260b

Customs authority is obliged to request pursuant to § 260a paragraph. 1 or 2
decide within 60 days of the initiation of proceedings; in particularly complicated cases
decide within 90 days; If, due to the nature of things to decide
even in this period, it can reasonably extend the appeal body (
competent to decide on an appeal). If it is not the customs authority to decide
60 days or 90 days, it shall inform the applicant stating the reasons
delay in processing the application and final deadlines for issuing decisions
realize.

§ 260C

Decision application pursuant to § 260a paragraph. 1-3 suits
not be justified and does not contain instructions on appeal.

§ 260D

If an application pursuant to § 260a paragraph. 1 or 2 is rejected because the applicant
meets the criteria, you can submit a new application soon after
12 months from the date of notification of the rejection decision.

§ 260e

Customs authority which issued the permit under § 260a paragraph. 1 granted
shall issue a certificate of customs debt global warranty.
Certificate is issued, if the data specified in the decision contained in the information
system of customs administration.

§ 260f

(1) When issuing a certificate or at any time during its validity
declarant determines a person who is authorized to act on his behalf.
Submitting a certificate proving authorized persons that are authorized for
declarant acting within the scope mentioned legal acts and ensure the customs debt
global warranty. Ministry decree stipulates where
operations may be customs debt secured by a global warranty.

(2) The period of validity of the certificate shall not be longer than two years.
Certificate validity may be extended once, for a maximum of 2 years.

(3) If the authorization shall ensure the customs debt guarantee global withdrawn
principal or the declarant shall immediately return the customs authority which issued the permit
, all certificates whose validity still
expired.

§ 260 g

(1) The Ministry may establish by decree a list of goods for which it is in transit mode
investigated increased risk of fraud, and the manner and

Conditions for determining the amount of customs debt and for use
measures related to these goods.

(2) The Ministry may temporarily prohibit the use of global
guarantees a reduced amount (§ 259a), or temporarily
exclude certain goods from using a global security; reasons worthy of consideration may
ministry until the entry into force of the relevant decree to establish these prohibitions
decision to declare by notification in the Official Gazette.

Individual guarantee by means of voucher

§ 260h

(1) The goods are released for common transit mode is presented
one or more vouchers, which is listed
lump sum in the amount and the currency that the ministry's decree so that the lump sum
amounts not less than the required amount of hedged
customs debt. In the framework of national and transit for operations other than transit regime
be submitted to one or more vouchers in which
specify an amount in Czech crowns provided surety to the sum of those amounts
not less than the required amount of hedged Customs
debt. The required number of vouchers cast
principal customs office of departure, if it is a transit or customs declarant
office where the customs declaration is lodged, in the case of other operations
than transit.

(2) The guarantee document states guarantor period of its validity, and that
marking the last day of the period. Period may not be longer than one
year from the date of issue.

(3) For the conversion of foreign currency into Czech crowns, the exchange rate
announced by the Czech National Bank and valid on the first working day of the month
October of the year preceding the year in which the declaration was accepted, the
which is presented voucher.

§ 260i

The goods mentioned in the list established pursuant to § 260 g paragraph. 1
guarantor may limit the use of vouchers it issued in a manner
extent determined by ministerial decree.

§ 260j

(1) A permit under § 260 paragraph. 2 point. b) authorizes the issue
guarantor of their choice warranty documents to persons from whom the collateral
customs debt in transit or in other operations than the regime
transit requests.

(2) The guarantor for each issued voucher corresponding to the amounts shown therein
mentioned.

§ 260k

Individual guarantee of using a letter of guarantee

(1) Warranty Deed for individual securities shall
submitted to the customs office that customs debt requires.

(2) The customs office submitted a bail bond after verifying its validity and accuracy
leaves.

§ 260 l

Implementation of the customs debt guarantor

(1) Customs Office submits the payment order (decision) on assessment of duties and taxes
guarantor in case, if recovery of the debt to the public and
nerozdílných debtors failed.

(2) shall require the fulfillment of a customs debt as soon as the guarantor

A) if so provided by international treaty

B) if the recovery of duties and taxes after joint and several debtors
due to their financial and asset situation or futile
with regard to cost recovery uneconomic, or

C) if it finds that the application for a declaration of bankruptcy
one of the joint and several debtors such bankruptcy was declared
and not in bankruptcy proceedings is entitled to separate satisfaction. ".

266th in § 261 of the first sentence the words "§ 258" are replaced by "§ 256".

267th Under § 263, the following new § 263a, which reads:
|| | "§ 263a

Unless otherwise by an international treaty, which apply to decisions
permission to be a guarantor under an international agreement on the withdrawal and disposal
validity of granted permission to § 260 paragraph. 2-6 accordingly. ".

268th in the head thirteenth title of the third part reads: "Evidence of duty, his
maturity and facilitate its payments."

269th § 264-276 including headings and footnotes. 9c) and 9d)
added:

"Evidence duty

§ 264

(1) The customs office assesses each amount of duty corresponding to a customs debt
(hereinafter called "amount of duty"), if it has all the information necessary for determining the correct
above and insert it into the register kept by the duty
writing or electronically (hereinafter "to register").


(2) Paragraph 1 shall not apply if

A) was introduced provisional anti-dumping or countervailing duties

B) the amount of duty legally due is greater than the amount of duty
determined on the basis of binding information, or

C) the amount of duty is less than 400 CZK.

(3), except where the debtor within the period specified in § 268 delivered
decision to assess the amount of duties, the customs office after this deadline
appropriate amount written off duty.

§ 265

(1) Where a customs debt by adopting the declaration for release
goods to a mode other than temporary admission with partial
relief from import duties, the customs office of the amount of duty to register as soon
when it was due.

(2) Where a customs debt is secured, the total amount of duty relating
to all the goods released to one person during a period fixed
customs authority, which may not exceed 31 days, registered as a once || | amount of duty at the end of this period. To register
must be made within 5 days after the expiry of this period.

(3) In the case of imposition of the provisional anti-dumping or countervailing duties
the customs office of the amount of duty to register within one month after the entry into force of the decision
, which this duty was determined.

(4) Where a customs debt for reasons other than those referred to in paragraph 1
, the customs office of the relevant amount of duty to register up to two days after
which may

A) assess the appropriate amount of duty, and

B) determine the debtor.

§ 266

(1) Deadlines for registration of the amount of duty to register listed in § 265 may be
reasons worth considering extended by a maximum of 14 days.

(2) The period specified in paragraph 1 may be exceeded if it occurred
circumstances which could not be foreseen, or for reasons of force majeure.

§ 267

(1) If the amount of duty has not been registered in accordance with the provisions of §
265 and 266 or has to register the amount of duty less than
what should be charged under the current legislation, writes
customs office in addition to the records of the amount of duty to be paid
or the difference between the amount originally assessed duties and the amount of duty
newly established, and additional tax assessment.
An additional amount of duty customs office shall register within 2 working days
after he discovered that in the register was not registered
amount of duty equivalent to the duty amount determined in accordance with applicable law and has
all the elements needed for a correct assessment of the amount of duties and determine the debtor may
. Legal power of decision on the initial assessment of the amount of duty
its supplementary assessment is not an obstacle.
Additional assessment of the amount of duty is payable within 30 days of receipt of payment.
The provisions of § 266 shall apply mutatis mutandis.

(2) Where it is clear from the results of checks carried out by the customs authorities to
unveiling of the debt or the amount of duty higher than the amount already
entered into evidence, but the customs authorities are unable to determine the exact amount
which is due under the law, entered the office to register
amount of duty on the goods in question are likely due, so that
could be served on the debtor decision on assessment of the provisional amount
duty before the expiry of the period referred to in § 268. Minutes of the amount of duty
probably due, shall be deemed invalid, not the customs office to
3 years from the date the debtor delivered a decision on the interim assessment
amount of duties to determine the exact amount duty.

(3) The customs office subsequently the amount of duty to register refused when

A) was applied preferential tariff treatment within tariff quotas or other measures
when entitlement to this treatment at the time of acceptance of the declaration
ended without this fact was published
before the release of the goods into free circulation and the declarant one liter
in good faith and complied with all obligations laid down by the customs regulations

B) the amount of duty should be charged under the applicable laws
regulations have not been registered in the register due to misconduct
customs office borrower that error could not determine acted in good faith and complied with all obligations
prescribed by the customs regulations and the amount
for one person for one or more import transactions exceeding 1,850,000

CZK; in the case of multiple operations, it must be a case arising from a mistake
customs office. If it exceeds the amount of duty 1 850 000 CZK,
Ministry may allow this amount has not been registered, or


C) the amount of additional duty vyměřovaného is less than 400 CZK.

(4) If the duty is subsequently meted out because the original amount was
duties assessed on the basis of altered or forged documents or incorrect or false
data kept by the customs office of the difference between the amount
originally assessed and new fixed penalty of 20%. However, the customs
not impose penalties if it was thus fixed amount of duty levied on the initiative
borrower.

§ 268

(1) Once an amount has been entered in the register must be without undue delay
debtor receives a written communication or decision
on its assessment; if the declaration is given orally or by any other act
may be the amount of duty communicated orally. If the declaration
filed electronically, the customs office may communicate the amount of duty electronically.

(2) If this or a special law provides otherwise, not the amount of duty to register as
after 3 years from the end of the year in which the customs debt arose
.

(3) If before expiry of the period mentioned in paragraph 2
act made towards calculating the amount of duty or to its supplementary assessment,
runs over three-year period from the end of the year in which the person concerned was a | || advised of this action. Assessed and additionally assess the amount of duties and write it into
evidence, however, be later than 10 years from the end of the year in which the customs debt arose
.

(4) The deadline for assessing the amount of duty and her entry into the records referred to in
paragraphs 2 and 3 shall not apply where the relevant amount of duty could be levied
and register as a result of conduct which has the features
crime.

§ 269
Maturity


(1) refused if the office of the debtor to postpone the payment deferment or
duty paid in installments in accordance with § 271 and 275, the amount of duty levied
payable within 10 days from the date the Customs Office delivered to the debtor
written communication or decision on its assessment of his or her amount
told orally or message sent electronically; unless pursuant to § 104. 9
point. b) required to issue a written decision, that period
maturity on the date of receipt of written notice of dismissal
goods or the date of receipt of electronic notification of release, if
release of goods notified electronically. In the case of general
entry of the amount of duty to register under § 265 paragraph. 2 deadline must be set
maturity so that the debtor was not granted a period longer than if he
was deferred.

(2) When the customs authorities borrower deferment of payment, the amount of duty payable
within the period specified in § 273.

(3) Maturity running if

A) an application for remission of duty

B) the goods in question were seized and can be reasonably considered that
subsequently forfeited to the State or to be spoken prevents his or

C) the debt was incurred pursuant to § 240 and Customs duty levied
more than one debtor.

§ 270
The payment


(1) Customs duty can be paid

A) a wire transfer from an account at a bank to the account
customs office

B) cash

First through a bank or a postal license holder to the appropriate
account of the customs office

Second employees of customs administration in charge of customs authority solely to receive from borrowers
payment in cash; accepted payment to the customs office
obliged to issue a confirmation

Third Executive officers in carrying out the execution, in the case of payments to
be exacted, and if not in execution of orders and commands otherwise

C) offsetting overpayment on other duties, or

D) stamp, if so stipulated by a special regulation.

(2) Legal entities and natural persons-entrepreneurs may pay cash
duty in the manner specified in paragraph 1. b) Section 2 only
case of a total amount not exceeding 5,000 CZK.

§ 271
Deferred payment


(1) applies if the amount of duty by the particular person to pay for goods designed to
scheme involving payment of duties, the competent customs
authority at the written request of the person, may authorize, under conditions laid down in
§ 272-274 deferred payment.


(2) Deferred payment may be authorized only if the applicant ensures
customs debt.

§ 272

The decision of the customs authority determines whether the deferment of payment shall be permitted

A) separately for each amount of duty entered into evidence individually
under the conditions specified in § 265 paragraph. 1 or § 267 paragraph. 1

B) the aggregate of all amounts of duty entered in the register under the conditions
listed in § 265 paragraph. 1 within the period prescribed by the office, which may not exceed 31 days
or

C) the aggregate of all amounts of duty entered in the register of one amount
under the conditions specified in § 265 paragraph. 2nd

§ 273

(1) The obligation to pay the amount of duty may be postponed by 30 days.
The deadline for payment of the amount of duty commences

A) the date of entry of the amount of duty to register, in the case of deferment of payment under § 272
point. a)

B) date of expiry of the deadline, the case deferral under § 272
point. b); The period for deferred payment in this case reduced by half
deadline stipulated in the aforementioned provisions, or

C) the date of expiry of the period during which the goods were released
case deferral under § 272 point. C);
postpone the deadline for the payment in this case reduced by half the period laid down in the provisions cited
.

(2) If the number of days within the period specified in paragraph 1. b) c)
odd number is a half days in the aggregation period, about which reduces
30-day period, half of the next higher even number.

§ 274

(1) The customs office deferment of payment allowed in respect of amounts of duty which were
entered in the register when submitting incomplete customs declarations
entry for a customs procedure which involves payment of duties, has not
if the declarant the deadline to the office for information
final determination of the customs value or documents missing at the time of adoption
incomplete declaration.

(2) The customs office, however, permit deferment of payment in cases referred to in paragraph 1
if to register the amount of duty to be paid
, before it expires 30 day period commencing on the date of | || entry of the appropriate amount, or if this amount in the register of registered
been, since the adoption of the declaration.
In these cases, the period for deferring the payment exceed the time limits specified in § 273.

§ 275
Deferment and installment


(1) Under the terms of special legislation 9c), the customs office
than deferred payment allowed on the written request also
deferment or installments.

(2) The customs office shall not grant postponements or installments only if it ensures
applicant customs debt. The customs office may not customs debt
require, if it was the provision of a security seriously compromised nutrition
debtor or its nutritional reliant or should ensure
customs debt led to economic demise of the borrower.

(3) For a period of deferment or repayment borrower pays interest on deferred
amount equal to 140% of the discount rate of the Czech National Bank valid
first day of the calendar quarter. The customs office will prescribe interest for the entire period of deferment
and the amount of interest the borrower inform. The interest is payable
within 8 days of receipt of payment. Interest shall not prescribe,
amounts are less than 100 CZK, or where its enforcement would seriously jeopardize
nutrition debtor or its nutritional reliant or if
recovery of the arrears led to the economic demise of the borrower.

§ 276

(1) If the debtor fails to pay the assessed amount of duty by the deadline, the customs office


A) take without delay all the measures it deems necessary
, including the recovery of the arrears, to ensure payment of the amount of duty
and

B) prescribes default interest under a special legal procedure
regulation. ^ 9d)

(2) Customs office late interest pursuant to paragraph 1. b) does not prescribe,

A) if its enforcement would be seriously compromised nutrition debtor or the persons
reliant on its maintenance or if its enforcement has led to the extinction of
economic debtor or

B) the amounts are less than CZK 100 in one case.

(3) The customs office late interest pursuant to paragraph 1. b) may not prescribe
if it was paid the amount due within 5 days after the deadline
maturity.

9c) § 60 of Act no. 337/1992 Coll.

9d) § 63 of Act no. 337/1992 Coll. ".

270th in § 282, paragraph 2 reads:


"(2) If before expiry of the period referred to in paragraph 1 the customs authorities or
debtor initiated proceedings or made an act that aim to recess
seizure or recovery of arrears, the time limit referred to in paragraph 1 again || | end of the calendar year in which the proceedings have been initiated or made
act. arrears duties can not recover within 20 years from the end
calendar year in which the period began to run pursuant to paragraph 1, with the exception of arrears
duties secured by paragraph 5. ".

271. In § 282, paragraph 4 is repealed.

Former paragraphs 5 and 6 shall be renumbered 4 and 5.

272nd In § 282 paragraph. 4 at the end of the following sentence is added:

"By the same deadline can not rely on limitation underpayment of duty, which is
secured by a lien on movables.".

273rd In § 283 at the end is replaced by a comma and a letter
e), added:

"E) the delegation of the Exchequer under § 233.".

274th In § 283 point. c) Section 2 reads:

"Second if, before its release into the proposed regime failed
in favor of the state, was occupied, on instruction by the customs authorities destroyed
destroyed or irretrievably lost as a result of their nature, accidents or higher
majeure or if it is in accordance with § 233 destroyed or abandoned in favor
state ".

275th In § 289 paragraph. 1, the words "taxes and charges levied on importation"
deleted.

276th In § 289, paragraph 2 reads:

"(2) Customs duties may be repaid or remitted, if application is made within 12
months from the date on which the period of maturity.
Reasons worthy of consideration, it may be extended. '.

277th In § 289 paragraph. 3, the words "taxes and charges levied on importation"
deleted.

278th § 289a including footnote no. 9a) is repealed.

279th In § 289b paragraph. 1, first sentence, the words "taxes and charges levied on the importation
" is replaced by "filed under § 289".

280th In § 289b, paragraph 2 reads:

"(2) A decision on the application for repayment or remission issued pursuant to §
289 may not contain the reasons and remedies
is not permitted.".

281. In § 291 paragraph. 1 letter a) reads:

"A) a decision on the repayment materialized within one month from the date of legal
this ruling".

282nd In § 291 paragraph. 1 point. b) in the first sentence the words "duty drawback"
words "with the exception of decisions issued under § 289".

283rd In § 291 paragraph. 2, the first sentence following sentence is added:

"For the calculation of interest using the discount rate of the Czech National Bank
in a year is considered 365 days.".

284th In § 293 point. e) at the end of paragraph 5, the word "or" and the following
at the end of paragraph 6, and the following point 7 is added:

"The seventh of which was pledged as security."

285th In § 293 after the letter e) the following new paragraph f), which reads:

"F) illegally withdrawn from customs supervision or in the removal
participate".

Existing letters f) to k) are renumbered g) to l).

286th In § 293 letter j) reads:

"J) providing incorrect or false information in the application submitted to the customs authority or
submit this request false, altered or counterfeit
documents or other documents."

287th In § 293 letter k) reads:

"K) providing incorrect information in the application for a certificate of origin of goods or alone
certify the origin of goods in violation of international treaty".

288th In § 295, paragraph 2 reads:

"(2) For an offense specified in § 293 point. A) through f) can be stored
fine of up to CZK 100 000 and for an offense under § 293 point. G) to l)
fine of up to 50 000 CZK. ".

289th In § 298, paragraph 3 shall be added:

"(3) If a legal person commits more than one customs offenses that
jurisdiction to hear the same customs office to discuss these offenses
joint procedure.".

290th In § 299, paragraph 2 reads:

"(2) For violation of customs regulations specified in § 293 point. A) through f)
can be fined up to CZK 4 000 000 and for the violation of customs regulations
listed in § 293 point. G ) to l) up to CZK 250,000. ".

291st In § 299, paragraphs 4 and 5 are added:

"(4) For more customs offenses of the same legal entity
discussed in the joint management shall be penalized in accordance with the provisions relating to customs
strictly punishable offense.

(5) Penalties will be imposed | ||
a) a person who made a mistake in the filed declaration and showed

To take all necessary steps to ensure proper and accurate data
or

B) if a violation of customs regulations is due to force majeure
accidents or other circumstances that could affect the person concerned, and
these facts were demonstrated to the customs authorities. ".

292 . In § 301, the words "customs office" the words "appropriate to discuss
customs offense."

293rd § 305 reads:

"§ 305

(1) Customs lien serves to secure the debt in case
customs debt which it is responsible, is not properly and timely satisfied with the fact that in this case
can achieve satisfaction from the pledge.

(2) security of the imported foreign goods. Customs
lien arises at the moment of arrest to the Czech Republic.

(3) Customs authorities may arrest until the customs debt has been paid or secured
in full, secure, and without regard to the rights of third parties.
The collateral pledged is also considered as the decision of the customs authorities, which saves
person who holds collateral that it can not use, sell or
her another manner.

(4) Customs lien expires extinction of the secured claims;
Time-barred but secured debts customs lien is not extinguished.
Customs lien expires and the demise of the collateral or the provision of a
debt in full.

(5) To implement the tariff pledge to apply the provisions of § 313 paragraph. 3
accordingly. ".

294th in § 312, paragraph 2 reads:

" (2) by exercising the right to provide goods that are not for further proceedings
longer needed, and does not come into account its forfeiture or confiscation of
proceedings for customs offense or customs offense or sale under § 313, another
person than the detained goods, and the customs authority has
doubts about whether this person is the owner of the goods, or if the customs authority
doubts about whether the person to whom the goods were done the
owner, issued the customs authority of goods and refer these individuals to claim their
applied in the judicial proceedings. ".

295th in § 313 is inserted after paragraph 1 a new paragraph 2, which reads:

"(2) the customs office pursuant to § 122 sell goods which can not be
released the proposed procedure, or has not been released
removed from the place where it was delivered.".
| || paragraphs 2 and 3 shall become paragraphs 3 and 4

296th in § 316 para. 2, the word "similarly" replaced by the word "reasonably".

297th § 319 reads:

"§ 319



Statistics (1) Customs authorities provide data collection and processing of goods
which has been approved treatment or use, on the basis of documents prescribed
for statistical purposes.

(2) the form, content and details of the document for statistical purposes, as well as
range of data management for statistics, provides Czech statistical Office and the Ministry
decree. ".

298th § 320 including footnote no. 11) reads:

"§ 320

(1) Unless this or special law, applies to proceedings before the customs authorities


a) in matters of misdemeanors general regulations on misdemeanors ^ 5d)

b) general administrative regulations, ^ 5c) in the case of proceedings relating to:

first customs and other administrative offenses

second securing goods and things for proceedings on misdemeanors and offenses,

third authorization or withdrawal of authorization to be the guarantor and the customs issue and guaranteeing
documents under an international treaty,

fourth exclusion of persons from the operation of transport carnet TIR

fifth authorization or withdrawal of authorization to cover any customs debt

sixth authorization or withdrawal of authorization guarantee waiver shall,

7th issue of certificate of origin merchandise and permits approved exporter when
certification of origin of goods and cancel these permits and certificates

eighth edition of the mandatory information and revoking,

ninth authorization or withdraw the authorization to use mode
with economic effects and the operation of a customs warehouse, permits changes in such authorizations and
renew

10th permits transport across the state border crossing outside the customs and the customs
transition by non-tariff roads

11th permit other transportation through the customs crossing than for which it is intended customs
transition,

12th approval of a temporary warehouse and setting the conditions for the temporary storage of goods
,

13th authorization for the simplified procedure, including local management and custodial
this authorization


14th permission to destroy the goods, or leave it to the State,

C) other matters of general regulations on administration of taxes and charges. ^ 11)

(2) Where a customs debt pursuant to § 239 to 242, is locally relevant for
duty is levied customs office that the relevant facts discovered first.

(3) If you can not determine the territorial jurisdiction of the office
under other provisions of this Act or under a special law, ^ 11) is locally relevant
Customs Office Prague I.

11) Act no. 337/1992 Coll., As amended. ".

299th in § 321, paragraph 2 is deleted, as well as the denomination paragraphs
first

300th § 322 reads:

"§ 322

Unless this Act or another law provides otherwise, no appeal against the decision
customs suspensive effect.
Appeal against the decision of the customs offense has suspensive effect. ".

Three hundred and first Under § 322, the following new § 322a, which reads:

" § 322a

(1) Unless otherwise provided herein, the customs authority which issued the decision
is canceled if it was issued based on inaccurate or incomplete data
.

(2) In cases other than those referred to in paragraph 1, the customs authority which issued the decision
, revoke or change, unless one or more
necessary conditions for his release met or are no longer met.

(3) The customs authority which issued the decision is canceled, if not already a person
which was issued to fulfill the obligations set out in this Decision.

(4) The decision referred to in paragraph 1 may be withdrawn within 5 years from the date of coming into force
.. "

302nd in § 323 Subsection 1 reads:

" (1) Where this Act and legislation issued for its implementation
uses the concept of duty, it is understood also taxes and charges levied
imports and exports. ".

303rd Under § 323 the following new § 323a, which reads:

"§ 323a

Not if the repair decision to underpayment can
obvious incorrectness of the decision to repair within 3 years from the end
calendar year in which the decision was issued. ".

304th V part B of the Annex to the Act of point 1, the words "office of Brno I."
replaced by "customs office in Brno I" and in paragraph 3, the words "office
Brno II." is replaced by "customs office Brno II . "

305th in part B of the Annex to the law in paragraphs 1-91, the words" based on "
village and labeling deleted.

306th in part B of the Annex to the Act in paragraph 62 of the village Nupaky deleted.

307th in part B of the Annex to the Act, in paragraph 63 of the village Rudná deleted.

308th in part B of the Annex to the Act, in paragraph 67 municipalities Vodochody and Zdiby
emit and community Libčice nad Vltavou, the following community solutions u
Prague.

309th in part B of the Annex to the Act, in paragraph 72 at the end the words "and the
Prague-East district municipality Nupaky. "

310th in part B of the Annex to the Act, in paragraph 73 at the end the words" and
district of Prague-west of the village Rudná ".

311th In Part B of the Annex to the Act, in paragraph 74 of the word "communities Solutions
district of Prague-West and municipalities Klíčany the district of Prague-East"
replace the words "Klíčany and municipalities, and Vodochody Zdiby district of Prague-East ".
Article II


First The rights and obligations of the authorization decision guarantee waiver shall
issued by the Ministry of Finance prior to the effective date of this Act
expire on 1 October 2002.

Second The rights and obligations of the decisions of the office for permission to use
regime with economic impact or to operate a customs warehouse
issued before the effective date of this Act shall expire on 1 October 2002.

Third The rights and obligations of the authorization decision to provide globally
customs debt for operations other than transit regime issued before the entry into force of this Act
expire on 1 October 2002.

Fourth Decision on authorization to provide customs debt blanket guarantee
issued by the Ministry of Finance before the effective date of this Act shall be construed as permission
ensure customs debt guarantee individual with
using the voucher.

Fifth Proceedings commenced before the effective date of this Act shall be completed
under this Act except for procedures for customs offenses that
completed under the current regulations.
Article III


Prime Minister is authorized to make in the Collection of Laws the full wording
Act no. 13/1993 Coll., Customs Act, as follows from the laws amending it.
Article IV


This Act comes into force on 1 July 2002 with the exception of Art. I

Paragraphs 43, 45-51, 56 and 57, which come into force on the date of publication.
Klaus vr

Havel vr


Zeman