Advanced Search

Amendment To The Customs Act

Original Language Title: změna celního zákona

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
187/2004 Coll.


LAW
Dated 1 April 2004

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


Change: 626/2004 Coll.

Change: 546/2005 Coll.

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.
Act no. 265/2001 Coll., Act no. 1/2002 Coll., Act no. 309/2002 Coll.
Act no. 322/2003 Coll., Act No. . 354/2003 Coll. and Act no. 362/2003
Coll., is amended as follows:

First Head first, including the heading and footnote no. 1) reads:

"CHAPTER ONE

PURPOSE AND OBJECTIVE OF LAW

§ 1

This Act regulates certain legal relations in the field of customs, if they are not governed
immediately binding regulations of the European
communities. ^ 1)

1) of Council Regulation (EEC) no. 2913/92 of 12 October 1992 establishing
Community customs Code, published in the EU Official Journal L | || 302, 19. 10. 1992, p. 1 - 50.

Commission Regulation (EC) no. 2454/93 of 2 July 1993
implementing Council Regulation (EEC) No . 2913/92 establishing the Community customs Code
Community, published in the EU Official Journal L 253, pp. 1 - 776.

Council Regulation (EEC) no. 918/83 dated 28 March 1983
system of reliefs from customs duty, as amended.

Council Regulation (EEC) no. 3330/91 of 7 November 1991 on the statistics
trade in goods between Member States as amended.

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

Second The heading of Title II reads: "PERSONAL DATA PROCESSING AND DUTY RATIO
publican."

Third § 3 and 4 shall be deleted.

Fourth In § 4a para. 1 the words "customs" the following reference to the note
fn. 1), which reads:

"1a) Act no. 185/2004 Coll., On Customs Administration of the Czech Republic.".

The current footnote no. 1), 1a) and 1b) are called the remarks
footnote. 1b), 1c), 1d), including references to footnotes.

Fifth In § 4a para. 2 point. a) the words "customs supervision" is replaced
"Supervision by the customs authorities under the law of the European Community
^ 1e)."

Footnote. 1e) reads:

"1e) Article 4 of Council Regulation (EC) no. 2913/92 of 12 October 1992
establishing the Community Customs Code, as amended.".

Existing footnotes. 1c) and 1d) become footnotes
fn. 1f) and 1g), including references to footnotes.

6th In § 4a para. 2 point. b) the words "customs and tax provisions" shall be
words "legislation, the implementation of the customs authorities in charge."

7th In § 4, paragraphs 4 and 5 are added:

"(4) Customs authorities at least once every three years investigating whether the
processed personal data are further needed to perform their duties.
If personal data processed no longer to perform the tasks of customs authorities need
the customs authorities implement promptly their disposal.

(5) customs authorities shall transmit the processed personal data to other state
bodies or persons

a) determined by a special law or international treaty , or


b) agrees with the communication of such data person to whom the personal data
apply. ".

8th In § 4b paragraph. 1 point. a) the words "customs and tax legislation"
replaced by "laws whose implementation is entrusted to the customs authorities
".

9th In § 4b paragraph. 1 point. b) the words "psychotropic substances"
words "preparations containing them, precursors and auxiliary substances
".

10th In § 4b paragraph. 4 the word "ministry" is replaced by "
General Directorate of Customs".

11th In § 4b paragraph. 5 point. a) the words "customs administration" is replaced
"the Customs Administration of the Czech Republic ^ 1) (hereinafter" Customs ")".

12th § 5 to 11, including titles and footnotes. 1g) 3k)
deleted.

13th § 12, including footnote no. 3 l) reads:

"§ 12

The customs service relationship ^ 1) applies Law on Service of
members of the Police of the Czech Republic ^ 3 liters) with the deviations specified in § 13 and §
15 to 19b by

a) where the law of service of members of the Police of the Czech

Republic of talks on the Police of the Czech Republic, it shall mean the customs
administration

B) where the act of service of members of the Police of the Czech Republic
talking about members of the Police of the Czech Republic, it is understood that even
publican,

C) the powers that the Act on the service of members of the Police
Czech Republic to the Minister of the Interior, to the Minister of Finance
(hereinafter referred to as the "Minister")

D) responsibilities pursuant to § 2 para. 2 of the Act on the service of members
Czech Police in relation to the Director General of Customs Administration
and his deputy minister and performs in relation to other customs officials
CEO and the extent stipulated by other official
officials

E) the powers that the Act on the service of members of the Police of the Czech Republic
The Ministry of Interior, The Ministry of Finance
(hereinafter the "Ministry").

3l) Act no. 186/1992 Coll., On the service of members of the Police of the Czech Republic
, as amended. ".

14th in § 13 para. 1, at the end of the text letter c) the words "(hereinafter
" service ")."

15th in § 14 paragraph 2 reads:

"(2) the functions referred to in paragraph 1 shall mean function

A) General Director, Deputy Director General, Department
director, deputy director and head of department at the General Directorate of Customs
,

B) Director General Department of Customs, Deputy Director of the General Department of Customs, Department
director, deputy director and head of department at
customs directorate

C) The customs office director, deputy director and director of the office
department at the office. ".

16th § 19 is deleted.

17th § 19c including the heading deleted.

18th § 20 including the title and footnotes. 5b) reads:

"§ 20

Providing health care in customs administration

(1) Medical Equipment preventive care provides customs officers and civilian employees
^ 3l) in customs administration preventive care and
assessing the medical fitness of the person asking for admission to
duty customs officer after the duration of their service or
employment and in connection with the termination of service, if this authorization is not
medical committee. Preventative care
provide customs officers and civilian employees in the customs administration also
credential physicians.

(2) The Ministry in agreement with the Ministry of Health provides
implementing regulation requirements for medical fitness
customs, defects and conditions that preclude the admission of applicants into the service
ratio publican, or exclude or limit the performance of services and the kinds of services
especially difficult or harmful.

(3) Health assessment carried

A) company preventive care physicians, in the case of assessing the medical
ability to work,

B) preventive care physicians, in the case of judging the health eligibility
customs officers to serve and the health status of customs officials for the purpose of providing
compensatory allowance.

(4) The physician is obligated to report to the medical facility racing
preventive care, disease or suspected disease that limits the power
services.

(5) The General Directorate of Customs creates conditions for providing preventive care racing
^ 5b) for customs officers and civilian employees in the customs administration
and for that purpose enters into agreements to ensure preventive care to medical facilities
professionally qualified to provide racing
preventive care.

(6) The cost of the security performance of preventive care in
customs administration are part of the management of the Directorate General of Customs.

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

19th in § 23, the following paragraph 3, which reads:

"(3) the police action under unified command means police action
pursuant to paragraph 2, which is involved in intercepting more customs officers when
about the use of force or weapons decides
customs officer in charge of the management of the police action. Decisions on the use of coercive means or a weapon
must be documented by sound or written record
.. "

20th in § 30. 1," in violation of customs laws or regulations on
taxes and charges "is replaced by" violation of the law

The implementation of the customs authorities in charge. "

21st In § 30 after paragraph 1 the following paragraph 2 is added:

" (2) A customs officer is entitled to demand necessary explanations also from a person
which may contribute to the clarification of facts important for the detection
offense, misdemeanor or other administrative offenses related
violation of laws whose implementation is entrusted
customs authorities, and their perpetrators, which occurred outside the territory of the Czech Republic
on the territory of the European Community or a country with which the Czech Republic has
an international agreement on cooperation and mutual assistance in customs
region. ". Former paragraphs

2 to 10 are renumbered 3 to 11

22nd in § 30 paragraph. 3, the words "paragraph 1" is replaced by "
paragraphs 1 and 2".
|| | 23rd in § 30. 6, the words "in paragraphs 3 and 4" is replaced
"in accordance with paragraphs 4 and 5".

24th in § 30. 7, the word "ministry" replaced by "
General Directorate of customs".

25th In § 30 paragraph. 8, the words "paragraph 6" is replaced by "
paragraph 7".

26th In § 30 paragraph. 8, the words "paragraph 1" is replaced by "
paragraphs 1 and 2".

27th In § 30 paragraph. 9, the words "paragraph 1" is replaced by "
paragraphs 1 and 2".

28th In § 31 paragraph 2 reads:

"(2) A customs officer is entitled to demand proof of identity of the person

a) caught in conduct which has the features of a crime or misdemeanor
in connection with violation of laws whose implementation is
customs authorities mandated

b) from which the explanation is required according to § 30

c) shows that under the provisions of this Act or of the territorial
financial institutions
|| | d) in which the supervision or control of goods by customs authorities
legislation of the European Communities ^ 1e)

e) which enters the space, premises and equipment used by the customs authorities
or regional financial bodies in which the customs authorities
ensure the maintenance of public order,

f) that the notifier ^ 5e)

g) in ensuring the payment of monetary consideration by the customs authorities under special legal
regulations.
person is obliged to comply with this request. ".

29th In § 31 paragraph 4 is deleted.

Former paragraphs 5 and 6 shall be renumbered 4 and 5.

30th In § 32 par. 1 point. b) the words "according to § 30 paragraph. 8" are replaced
words "under § 30. 9".

31st In § 32 par. 1 point. b) the words "and § 31 para. 4" are deleted.

32nd In § 32 par. 1 letter c) reads:

"C) in rooms or areas intended for use by customs authorities
or regional financial institutions in which the customs authorities
ensure the maintenance of public order, behaves violently or verbally insulting
customs officer or another person, or intentionally pollutes or damages
device or state property ".

33rd In § 32 para. 4, the words "in § 30 paragraph. 3" is replaced by "
§ 30 paragraph. 4".

34th In § 34 paragraph 1 reads:

"(1) If there is reasonable suspicion, the customs officer is entitled to ascertain whether
person does not carry a weapon that could endanger the life or health
's or any other person to remove it, jde- If the person

a) demonstration or secured by customs authorities

b) which is adequate supervision or inspection of goods by customs authorities
legislation of the European Communities ^ 1e)

c) which enters the space, premises or equipment intended for use
customs authorities or regional financial institutions in which the customs authorities
ensure the maintenance of public order, or

d) in which the payment of monetary consideration provided by the customs authorities
under special legislation. ".

35th In § 34 par. 3, the words "upon release shown or secured
persons" are replaced by "the person to whom the weapon was removed when no longer grounds
removal of weapons."

36th In § 35, the words "customs supervision" is replaced by "
supervision and inspection by the customs authorities under the law of the European
community."

37th Under § 36 the following § 36a is added:

"§ 36a

(1) A customs officer is authorized to perform the tasks arising from the customs authorities
to another country manner, extent and under the conditions laid down by international treaty
.
| || (2) the officer of another state is authorized to perform the tasks arising from
scope of the customs authorities in the Czech Republic in a manner and to the extent

And under conditions specified by an international treaty. ".

38th in § 37, the words" escaped customs supervision "is replaced by" leaked
customs supervision under the laws of the European Community
".

39th in § 37, the words "customs supervision" is replaced by "this oversight."

40th in § 37, the words "to perform customs inspection office" shall be replaced
'conduct checking luggage. "

41st in § 37a paragraph. 2," customs regulations "are replaced
" laws whose implementation is entrusted to the customs authorities, ".

42nd in § 38 par. 1 point. j), the words "into the air" are deleted.

43rd in § 38 paragraph 2 reads:

"(2) Law enforcement agents are authorized to use the tax collector
interest of protecting public order in rooms or areas used by the customs authorities
or regional financial institutions in which the customs authorities
ensure the maintenance of public order, and to protect
safety of persons and property of its own, against a person who is threatening
. ".

44th § 39 reads:

"§ 39



carrying weapons, Customs officers are authorized to carry their service weapons.".

45th In § 40 para. 1 the words "authorized to carry a weapon under § 39" are deleted.

46th In § 40 par. 1 letter f) reads:

"F) to avert a dangerous attack that threatens the protected object
Customs Administration or the object of regional financial institutions in which the customs authorities
ensure the maintenance of public order, after a futile challenge to be dropped from this
attack. "

47th In § 44 par. 2 point. a) the words "§ 30. 3" is replaced
"in § 30. 4".

48th In § 44 par. 3 of the word "ministry" is replaced by "
General Directorate of Customs".

49th In § 45 para. 5, the word 'customs' shall be deleted.

50th In § 45 para. 6 of the word "ministry" is replaced by "
General Directorate of Customs".

51st The heading of Title V reads: "OVERSIGHT AND HIS EXECUTION."

52nd In part five of the first part including the title and footnotes.
6f) to 7) deleted.

53rd In part five of the title of the second part reads: "OVERSIGHT AND HIS EXECUTION."

54th § 47 is deleted.

55th The heading of § 48 reads: "supervised by the customs authorities."

56th In § 48 para. 1 the words "customs" and "customs" are deleted.

57th In § 48 par. 2, the word 'customs' shall be deleted.

'58. In § 48 par. 3, the word 'customs' shall be deleted.

59th In § 48 par. 4 of the first sentence, the word "Customs" and "Switch
state borders" shall be repealed.

60th In § 48 par. 5 of the first sentence, the word "tariff" is deleted.

61st In § 48 para. 5, second sentence, the words "internal customs control,"
replaced by "internal control".

62nd In § 48 par. 6, the word 'customs' shall be deleted.

63rd In § 48 par. 7, the words "the implementation of customs supervision" shall be replaced
"supervision".

64th In § 48 at the end of paragraph 7 of the sentence "The customs authorities shall issue
on seized documents written confirmation.".

65th The heading of § 49 reads: "The exemption from verification by the customs authorities."

66th In § 49 para. 1 the words "customs controls" are replaced by "Checking
by the customs authorities."

67th In § 49 para. 2 the words "customs controls" are replaced by "Checking
by the customs authorities."

68th The heading of § 50 reads: "The obligation of persons for which the customs authorities supervising
".

69th In § 50 para. 1 the words "customs" and "customs" are deleted.

70th In § 50 para. 2 in the first sentence the words "customs" and "customs" are deleted.

71st In § 50 par. 3 first sentence, the word 'customs' and 'internal'
deleted.

72nd In § 50 paragraph 4 is deleted.

Paragraph 5 shall be renumbered 4.

73rd In § 51 paragraph. 3, the words "customs and tax procedures" is replaced
"proceedings before customs authorities and tax proceedings".

74th In § 51 paragraph. 4 the words "public carrier" shall be replaced
"Common carriers".

75th In § 51 paragraph. 5, the word 'customs' shall be deleted.

76th In § 52 paragraph. 2 point. b) the word 'customs' shall be deleted.

77th In § 52 paragraph. 3, the word "duty" is replaced by "duties and taxes" and
word "duty" is replaced by "customs and tax".

78th § 53 is repealed.

79th The head of the sixth, including footnotes Nos. 7 g) to 7j) is deleted.

80th Chapter Seven, including the footnotes. 8) is deleted.

81st In the eighth head with part one and part two, including headings deleted.

82nd The head of the eighth title of the third part reads: "LIABILITY FOR DAMAGE."

83rd § 83 is repealed.

84th § 85 and 86 are deleted.


85th In the eighth head is part of the fourth and fifth part, including headings deleted.

86th The head of the eighth title of the sixth part reads: "Storehouse".

87th § 93 and 94 are deleted.

88th In § 95, paragraphs 1 and 2 shall be deleted and whilst repealing the designation in paragraph 3.


89th In the eighth head is part of the seventh and the eighth episode, including headings deleted.

90th The head of the ninth volume of the first title, including deleted.

91st The head ninth title of the second part reads: 'The procedure for allocating tariff
approved treatment. "

92nd § 99-101 is deleted, including the title.

93rd In § 102, paragraph 1 reads:

'(1) Proceedings of the approved treatment-1e) was performed on
customs office or customs space. As a direct representative in the proceedings
approved treatment may be the only person who performs || | this activity as the subject of your business. ".

94th In § 102 paragraph 3 reads:

"(3) On the initiative of the office or at the request of a person proceedings may be
approved treatment carried out outside the customs area.
The costs associated with this procedure carries a person to perform management
outside the customs area requested. ".

95th In § 102 para. 4, the words "customs clearance" is replaced by "proceedings
approved treatment ^ 1e)."

96th In § 102 para. 5, the words "customs clearance" is replaced by "proceedings
approved treatment."

97th In § 102 para. 6 of the first sentence the words "customs procedure" is replaced
"management of approved treatment."

98th In 102 para. 6 sentence "Border customs office performs customs control
preferably also in regular units and formations of the armed forces
Contracting Parties to the North Atlantic Treaty, if a border crossing
notified in advance." replaced by "customs office performs the procedure for
approved treatment preferably also for goods imported, exported and
goods in transit, which are imported, exported or
accompanied by regular units and formations of the armed forces
the parties to the North Atlantic treaty. ".

99th In § 102 para. 7, the words "customs procedure" is replaced by "proceedings
approved treatment."

100th The heading of § 104 reads: "The decision to release the goods into the customs procedure
or discharge".

One hundred and first In § 104, paragraph 1 reads:

"(1) The basic necessities decisions are

a) identification of the customs office which issued the decision

b) the registration number of the decision

c) the date of acceptance statement

d) the date of the decision,

e) the precise identification of the declarant,

f) the description and the name of the goods

g) the tariff heading ,

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

102nd In § 104 after paragraph 1, the following paragraph 2 is added:

"(2) If the decision of the export duty or tax decisions must
addition to the requirements mentioned in paragraph 1 shall contain

a) of tariff subheading,

b) tariff rate goods under the customs Tariff

c) the amount of the assessed duties or taxes

d) the bank account number to which shall be charged the amount paid and the
designation. ".

Paragraphs 2 to 10 are renumbered 3 to 11

103rd In § 104. 3, "for customs purposes" and
word 'customs' shall be deleted.

104th In § 104 paragraph. 4 the words "customs procedure" is deleted and the word
"regime" is inserted comma.

105th In § 104. 5, the words "customs procedure" is deleted.

106th In § 104. 6, the words "customs procedure" is deleted.

107th In § 104. 6, the phrase "method of dealing with individual
copies of the decision to the ministry's decree." deleted.

108th In § 104. 7, the words "in the customs procedure Communication"
replace the word "communicated".

109s. In § 104. 8, the words "customs procedure" is deleted.

110th In § 104. 9, the words "customs procedure" is deleted.

111th In § 104. 10 point. a) the words "customs procedure" is deleted.

112th The head of the ninth part of the third first section heading reads: "Additional requirements
declaration '.

113th § 105 including footnotes. 8aa) reads:

"§ 105


Ministry stipulates the additional requirements of the declaration
^ 8aa) for customs and tax purposes.

8aa) Articles 59 to 61 of Council Regulation (EC) no. 2913/92 of 12 October
1992 establishing the Community Customs Code, as amended. ".

114 respectively. § 106-108 is including headings and footnotes. 8b)
deleted.

115th in the ninth part of the third head of the second section, including the heading deleted.

116th In Title the ninth part of the fourth, fifth and part of the sixth episode, including headings deleted
.

117th in § 127 paragraph. 3 first sentence, the words "
business and accounting documents" is replaced by "commercial documents and accounting records. "

118th in § 127 paragraph. 3, second sentence, the words" accounting and business
documents "is replaced by" commercial documents and accounting records. "

119th V § 127, after paragraph 3 the following paragraph 4 is added:

"(4) the subsequent inspection can be done within three years from the end of the year,
in which the obligation to pay duty or tax. Subsequent control can
in this period also carry out checks on goods that have been released
if this product is available. The customs authorities are empowered by this
goods sampled if it is to further control actions required.
Customs authorities are not obliged to pay the person with whom the ex post
control, reimbursement of expenses incurred in connection with the inspection of goods and
taking samples. On samples taken customs authority is obliged to issue
controlled person in writing. ".

Former paragraphs 4 to 14 become paragraphs 5 to 15

120th in § 127 paragraph. 5, the phrase "subsequent inspection by the customs authorities initiate communication
registration numbers of customs declarations, which will be verified
including the scope of the verified data, the controlled person."
replaced by the phrase "subsequent inspection by the customs authorities initiate communication object control
controlled person. ".

121st in § 127 paragraph. 6, third sentence, the words" registration numbers
customs declarations, to be verified "is replaced by" object of control ".

122 . in § 127 paragraph. 7, first sentence, the words "customs supervision" shall be
words "oversight carried out by the customs authorities."

123rd in § 127 paragraph. 8 letter f) reads:

"f) borrowed customs authorities the necessary business documents and accounting records and other documents
documents and records, including data on storage media
of computer technology, their listings and program source codes,
and even outside space controlled person. ".

124th In § 127 paragraph. 11, the words "under paragraph 9 point d)."
Be replaced by the words "under paragraph 10 point d).".

125th In § 127 paragraph. 12, the words "under paragraph 7 letter. F) or
detention pursuant to paragraph 8" is replaced by "Article 8 Letters. F)
or detention pursuant to paragraph 9".

126th In § 127 paragraph. 14, the term "mail return receipt" is replaced
"into their own hands."

127th The head tenth the volume of the first title, including deleted.

128th § 133 and 134 are deleted.

129th In § 135, paragraphs 1 to 3 shall be deleted.

Former paragraphs 4 and 5 shall be renumbered 1 and 2

130th In § 135 paragraph. 1, "A person whose license has been granted"
replaced by "the person who has been granted permission to use the regime with economic effect
^ 8d) or to operate a customs warehouse-8e)."

Footnotes. 8d) and 8e) added:

"8d) Article 84 of Council Regulation (EC) no. 2913/92 of 12 October 1992
establishing the Community Customs Code, as amended.

8e) Article 100 of Regulation Council Regulation (EC) no. 2913/92 of 12 October 1992
establishing the Community customs Code, as amended. ".

131st In § 135 paragraph. 2, the words "paragraph 4" is replaced by "
paragraph 1".

132nd In § 135a point a) shall be deleted.

Existing letters b) and c) are renumbered) and b).

133rd In § 135b, the word "decision" is replaced by "delivery
decision."

134th § 136 to 138a are deleted.

135th The head of the tenth part of the second section of the second to seventh section including
headings and footnotes. 8d) to 8z) are deleted.

136th The head tenth to a third part including the title and footnotes.
9) is deleted.

137th The head of eleven titles, including deleted.

138th The head of the twelfth title of the first part reads: "Abandonment IN
exchequer".

139th § 233 reads:

"§ 233


Customs office at the written request of the owner of goods may authorize
abandonment to the Exchequer. The customs office shall permit the abandonment of goods in favor
state only if

A) are maintained specific legislation on environmental protection
environment

B) the state does not result in abandonment of goods no costs other than
related to the sale of goods and

C) it is the goods which may be considered by special legal regulations
freely traded and manipulated. ".

140th in the head twelfth part one, including the title deleted.
| || 141st § 237 including footnotes. 8f) reads:

"§ 237

(1) Passengers under the age of fifteen years is exempt from import duties
goods ^ 8f) a total value of 90 Euro.

(2) The relief goods crew members
transport medium that provides transportation between third countries and the Community
a total value of 22 Euro each trip.

8f) Article 47, second subparagraph of Council Regulation (EC) no. 918/83 dated
28th March 1983 Community system of reliefs from customs duty, as amended
Regulation no. 3822/85, no. 3691/87, no. 1315/88, no. 4235/88, no. 3357/91,
C. 2913/92, no. 355/94 and no. 1671/2000. ".

142nd Under § 237, the following new § 237a to 237h, which
including the title and footnotes. 8 g ) and 9) added:

"goods enjoying protection under international law and goods imported
persons domiciled or residing outside the Czech Republic
enjoying privileges and immunities under international treaties

§ 237a

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

(2) The relief diplomatic post and consular
baggage Ministry of Foreign Affairs and the embassies of the Czech Republic
.

§ 237b

(1) Goods imported for persons enjoying such privileges and immunities ^ 8 g)
according to international agreements are exempted from import duties under the conditions specified in §
237C to 237F.

(2) A person enjoying privileges and immunities shall mean

A) diplomatic missions and consular offices accredited for the Czech Republic as
foreign authorities,

B) special missions

C) international organizations, which enjoy privileges and immunities under international treaties
,

D) nationals of a foreign country who is a member of a diplomatic mission
special mission or consulate accredited for the Czech Republic
who has permanent residence in the Czech Republic and is registered
Ministry of Foreign Affairs as head of the diplomatic mission
member of the diplomatic staff or administrative and technical staff of diplomatic missions or
as head of the consular post, consular
officer or consular employee,

E) officials of international organizations who have permanent residence in the Czech Republic,
not a citizen of the Czech Republic, if it is permanently assigned to the exercise of their official functions
in the Czech Republic

F) a family member of a person referred to in subparagraph d) or e) unless
citizen of the Czech Republic, the Czech Republic does not have a permit for permanent residence
and is registered with the Ministry of Foreign Affairs.

§ 237C

(1) The relief goods to persons referred to in § 237b paragraph.
2 point. a) to c) under the condition that will be used exclusively for official
need these people. Goods for official use is also understood
goods intended for the construction, alteration, maintenance and equipment of real estate in which such person resides
.

(2) The relief goods to persons referred to in § 237b paragraph.
2 point. d) to f) under conditions that will be used exclusively for its own use and consumption
these people. From relief goods
both imported directly from abroad, and goods released for free circulation
from the free zone or free warehouse or
regime in the customs warehouse, or from inward || | inward processing suspension system.

§ 237D

Goods imported for persons enjoying such privileges and immunities shall be exempt from import duties unless
while maintaining the principle of reciprocity. The customs office
exemption from import duty only to the extent where the
import duty exemption for the same reasons granted to persons who have
or permanent residence in the Czech Republic in connection with their

Action in the relevant foreign country.

§ 237E

(1) The relief shall be granted on condition that the intended
for persons enjoying such privileges and immunities as they will be designed
into free circulation in the form of a declaration, a specimen of which provides ministry decree
. Customs declaration, the mission, consular post
special missions or international organizations referred to in § 237b paragraph. 2
point. a) to c) imprint his stamp and signature of the manager or his representative
.

(2) The relief shall be granted on condition that
within 12 months, and in the case of motor vehicles, vessels and aircraft,
within 24 months of adoption of the declaration on its
release for free circulation will not be lent or borrowed, hired out or transferred
for a fee or free of charge.

§ 237F

(1) The import duties are also exempt goods imported

A) members of foreign delegations and members of their families arriving at
diplomatic conference held in the Czech Republic

B) members of special missions and members of their families
coming to the Czech Republic's diplomatic mission, provided that
goods will be used for their own use and consumption of these persons.

(2) The relief shall be granted on condition that an oral customs declaration
be substantiated by evidence that a person
enjoying privileges and immunities under paragraph 1.

Goods imported by the armed forces, the civilian component accompanying
armed forces and persons addicted to members of the armed forces or the civilian component


§ 237 g

For the purposes of this Act

A) members of the armed force of land, sea or air
armed forces of foreign states posted in the Czech Republic as
receiving State under an international treaty, ^ 9)

B) civilian component civilians accompanying the armed forces
are employed by the armed forces and non-citizens without citizenship
nationality or nationals of a country which is not party to an international treaty
, ^ 9) or not citizens of the Czech Republic,

C) a dependent spouse of a member of the armed forces or the civilian component
child or dependent of a member of his
support.

§ 237h

(1) The relief

A) equipment and adequate food, supplies and other goods imported
armed forces for the exclusive use

First Armed forces

Second civilian component

Third dependents,

B) fuel, oil and lubricants for official vehicles, aircraft and ships
armed forces or the civilian component.

(2) The relief as goods imported directly from abroad
and released for free circulation of goods and
released into free circulation after the previous location in the free zone or free warehouse
or of warehousing in a customs warehouse
or the inward processing suspension system.

8 g) For example, the Vienna Convention on Diplomatic Relations, announced under No.
. 157/1964 Coll., The Convention on the Privileges and Immunities of the international professional organizations
promulgated under no. 21/1968 Coll.
Vienna Convention on Consular Relations, published under no. 32/1969 Coll., The Convention on Special
missions, published under no. 40/1987 Coll., the Convention on the Privileges and Immunities of the United Nations
promulgated under no. 52/1956 Coll., no.
125/1992 Coll. the establishment of the Secretariat of the Conference on security and cooperation in Europe
and the privileges and immunities of the Secretariat and other institutions
Conference on security and cooperation in Europe,
agreement on the legal status of North Atlantic treaty Organization
representatives of States and international personnel promulgated under no. 36/2001 Coll.
M

9) For example, the Agreement between the Member States and the North Atlantic Treaty
other states participating in the Partnership for Peace regarding the Status of their
armed forces and the Additional Protocol thereto, published under no. 297/1996 Coll
. Protocol on the Statute of the international military headquarters
established under the North Atlantic treaty, promulgated under no. 5/2002 Coll.
Ms. "

143rd Title Thirteenth part of the first title, including deleted.

144th thirteenth title at the head of the second part added:" The customs debt
EXCEPT FOR TRANSIT operations. "

145th § 254 reads:


"§ 254

ensuring customs debt for the purposes of this Act means ensuring
duties and taxes on the importation of goods.".

146th § 255 is deleted.

147th In § 256 paragraph. 1 point. a) the words "of one operations carried
one debtor" is replaced by "one or more transactions
carried on by the debtor with one customs office."

148th Footnote. 9b) reads:

"9b) § 152-174 of the Act no. 40/1964 Coll., Civil Code.".

149th In § 256 paragraph. 1 point. c) the words "of one operations other than transit regime
" is replaced by "one or more transactions, other than
transit".

150th In § 256, paragraphs 3 and 4 shall be deleted.

Former paragraphs 5 to 8 shall be renumbered 3 to 6

151st In § 256 paragraph 3 reads:

"(3) In ensuring customs debt customs confidence released by the customs office
customs security as soon as the debt is extinguished or can no longer arise
. Looser customs office of security
immediately return to the depositor or her by dispositions depositor used to provide another
customs debt. ".

152nd In § 256, paragraph 5 shall be deleted.

Existing paragraph 6 shall be renumbered fifth

153 above. § 257 is deleted.

154th In § 258, paragraph 1 reads:

"(1) The use of the comprehensive guarantee by the customs authority may authorize the request
person that it intends to use in the future.".

155th In § 259, paragraph 1 is deleted and simultaneously repealing paragraph 2. indication


156th In § 259, the sentence "In other operations than transit may be used
global security for the customs debt or debts which have been
or could arise from secured transactions up to the amount guaranteed
." replaced by the phrase "Global security can be used to ensure
customs debt or debts which have been or may be incurred from
guaranteed operations, up to the guaranteed amount.".

157th § 259a is deleted.

158th In § 260, paragraph 1 shall be deleted.

Paragraphs 2 to 10 shall be renumbered 1 to 9

159 aircraft. In § 260 paragraph. 1, the words "Guarantor may only be a Czech person,"
replaced by "guarantor may be only the third person established or
residing in the European Communities".

160th In § 260 paragraph. 2, the words "under paragraph 2" is replaced by "
paragraph 1".

161st In § 260 par. 2 letter c) reads:

"C) have not committed serious or repeated breach of customs legislation
.".

162nd In § 260, paragraph 3 is deleted.

The former paragraphs 4 to 9 shall be renumbered 3 to 8

163rd In § 260 paragraph 3 reads:

"(3) Customs authorities withdraw the authorization granted, if it finds that the guarantor

a) fulfill the conditions stipulated in the permit

b) is unable to meet the customs debt, guaranteed by the or

c) no longer meets the conditions referred to in paragraph 2. ".

164th In § 260 paragraph 5 reads:

"(5) The customs authorities withdraw the authorization if the user has a global warranty
withdrawal of the permit. The customs authorities withdraw the authorization also apply if the user
global warranty does not duly and timely
obligations arising from legislation whose implementation is entrusted to the customs authorities
. ".

165th In § 260, paragraph 8 reads:

"(8) A person different from the debtor for the purposes of paragraph 1, does not
person who

a) the statutory body or its member or member of the supervisory body
debtor

b) an employer or an employee of the debtor

c) a family member of the debtor. ".

166th In § 260a paragraph 1 reads:

"(1) Permission to use collateral and guarantees global decides
customs directorate in whose territorial scope to be carried out operations for which
customs debt is required. The decision authorizing
guarantor and use global warranty may be customs directorate on the basis of a reasoned request
changed regardless of the legal force of the decision
or extended its validity, where the validity of decision
time-limit. ".

167th In § 260a paragraph 2 reads:

"(2) The permit guarantor for individual customs debt with
using voucher decided by the General Customs Directorate.
Decision on the authorization of the guarantor may be the Directorate General of Customs on the basis of a reasoned request
changed regardless of
force of the decision or its renewal, where the validity of decision
time-limit. ".

168th In § 260a, paragraph 4 reads:


"(4) Customs authorities are entitled to require that requests by
paragraphs 1-3 of the document proving the guarantor's ability to meet
customs debt to the amount of the proposed guaranteed amount. The customs authorities of these documents may
require the guarantor and the guarantor
duration of the relationship. the requests under paragraphs 1-3 must be submitted

a) the certificate not older than 60 days that a guarantor in the event of warranty and global
user does in the Czech Republic, tax arrears and payable
arrears on social security insurance and contribution to the state
employment policy, including penalties, payable outstanding for the purposes
this Act shall include outstanding premiums for social
security contributions and the state employment policy, including penalties,
whose payment was authorized under a special law
its repayment in installments

b) documents proving the ability of the guarantor to perform customs debt up || | proposed amounts guaranteed, and that the accounting records (financial statements) or
statement of assets and liabilities and income and expenditure. ".

169. In § 260a paragraph 5 reads:

"(5) asks if the customs authorities of the applicants to submit documents
under paragraph 4, states to submit these documents period which shall not be less than
30 days of delivery of notice to the applicant. If the requested
documents to be submitted within the prescribed period, the application is invalid and is treated
at her as if she were not filed. ".

170th In § 260D words "because the applicant meets the criteria,"
deleted.

171st In § 260f paragraph 3 reads:

"(3) If granted permission to provide the customs debt
global warranty expired, you must immediately return
customs authority which issued the authorization of all certificates whose validity period has not yet expired
.".

172nd § 260 grams is repealed.

173rd In § 260h paragraph 1 reads:

"(1) For operations other than transit user submits one or several
vouchers, which shows the amount in Czech crowns
guarantors, so that the sum of those amounts not less than the required
the amount of the customs debt being hedged. ".

174th § 260i is repealed.

175th In § 260j paragraph. 1, "in transit or in other operations than
transit" are deleted.

176th § 261 to 263a are deleted.

177 cells. The head of the thirteenth title of the third part reads: "payment of duties and taxes
payment facilities."

178th § 264-269 are deleted, including the title.

179th In § 270 para. 1 first sentence, the word "Customs" the words "and
tax".

180th In § 270 para. 1 point. b) paragraph 2, the words "payment in cash"
replaced by "payment of duties and taxes in cash."

181st In § 270 para. 1, letter c) reads:

"C) offsetting overpayment of duty or other tax, the payment of arrears of duty offsetting
takes precedence".

182nd In § 270 para. 1, at the end of subparagraph d) is replaced by a comma and
adds the word "or" and subparagraph e), which reads:

"E) the transfer from a composite customs security at the request of the person who passed the customs
security and is required to pay duties and taxes; the payment date, in this case
considered the date when the office received a written request | || depositor customs security for the transfer of the designation of duty or tax which should be
transfer from a composite customs security paid. ".

183rd In § 270 after paragraph 1 new paragraphs 2-5, which
added:

"(2) The cash payment is also considered the submission of a check the
payment is guaranteed by the bank.

(3) The order of payment of duties and taxes is as follows, unless stated
otherwise:

a) the duty

b) excise duty

c) value added tax,

d) accessory, if not assessed in a separate assessment.

(4) If the deferred payment of duties and taxes is the order of payment
following:

a) arrears of duty by the due date,

b ) tax debts by the due date,

c) accessory by the due date.

(5) the order of payment of duties and taxes in the case of execution is as follows:

a) duty and execution costs,

b) excise duty

c) value added tax,

d) accessory, if not assessed independent assessment. ".

Existing paragraph 2 is renumbered paragraph 6.

184th In § 270, paragraph 6 reads:

"(6) With the exception of a check the payment of which is guaranteed by a bank, it can be a duty

Tax paid pursuant to paragraph 1. b) points 2 and 3 in cash only
total amount allowed for cash payments
special regulation. ".

185th § 271-274 are deleted, including the title. | ||
186th § 279 is deleted.

187th thirteenth title at the head of the fourth part reads: "limitation of rights
ENFORCE arrears of duties and taxes."

188th headline § 282 reads: "Limitation of rights to recover arrears of duties and taxes."

189th in § 282 paragraph. 1, "underpayment of duty" shall be replaced
"underpayment of duties and taxes."
| || 190th in § 282 paragraph. 2 in the last sentence, the words "
detained under paragraph 5" is replaced by "secured in accordance with paragraph 4" and
word "duty" is replaced by "duties and taxes". | ||
191st in § 282 paragraph. 4 the word "duty" is replaced by "customs duties and taxes."

192nd in § 282 paragraph. 5, the word "duty" is replaced by "customs and taxes. "

193rd § 283 and 284 are deleted, including the title.

194th in the head thirteenth title of the fifth part reads:" duty drawback ".

195th § 285 reads:

"§ 285

(1) has returned to the customs office duty or interest on arrears prescribed by him at the time of maturity
duty is not required to pay interest. However, the customs
pay interest if

A) did not return to duty on a decision to refund within 3 months from
coming into force of this Decision, or

B) a decision does not permit repayment after it was filing an appeal
canceled. Interest is paid from the date the appeal was filed.

(2) The interest rate is equal to 140% of the discount rate
Czech National Bank valid on the first day of the calendar quarter.
For the calculation of interest using the discount rate of the Czech National Bank for the year
considers the 365 days. ".

196th § 286 to 292 are deleted.

197th § including 293 footnotes. 9e) to 9 liters) as follows:

"§ 293

(1) Customs regulations ^ 9e) violates a person who

A) illegally importing or exporting goods

B) providing incorrect data on goods subject to customs supervision
authorities ^ 1e)

C) causes that he was competent customs authority granted
on the basis of spurious, altered or forged documents or incorrect or false information
,

D) causes that have goods released on the basis of spurious,
altered or forged documents or incorrect or false
data

E) fails to comply with the conditions laid down for goods

First placed under a suspensive procedure, ^ 9f)

Second released for export, 9 g ^)

Third released into free circulation ^ 9h) the exemption from import duties
result of their end-use or a tariff reduction,

Fourth Secured to discuss Customs offense or customs offense,

Fifth temporary storage, ^ 9i)

6th placed in a free zone or free customs warehouse
, ^ 9j) or

7th for which it was pledged as security

F) illegally withdraw goods from customs supervision ^ 1e) or withdrawal of
attend,

G) falsifies documents on imported and exported goods or goods in transit
, @ 9k)

H) harbors goods escaped customs supervision, @ 1e)

I) violates customs conclusions

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

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

L) fails to heed the call of the customs authority or customs officer or otherwise
prevents them from exercising their activity.

(2) Customs seals for the purposes of paragraph 1 means the identification of
goods or provision of goods in vehicles, containers, packaging and
indoors seal, seal, stamp or other means
so have no goods can be removed or inserted into them without
remain visible traces of refraction secured area or damage customs
conclusions.

(3) Illegal imports and exports of goods for the purposes of paragraph 1 means
import and export of goods made in contravention of the provisions of special legislation
. ^ 9 liters)

9e) Article 1 of Council Regulation (EC) no. 2913/92 of 12 October 1992
establishing the Community Customs Code, as amended.

9f) Article 84 of Council Regulation (EC) no. 2913/92 of 12 October 1992
establishing the Community Customs Code, as amended.


9 g) Articles 161 and 162 of Regulation (EC) no. 2913/92 of 12 October
1992 establishing the Community Customs Code, as amended.

9h) Article 79 et seq. Council Regulation (EC) no. 2913/92 of 12 October
1992 establishing the Community Customs Code, as amended.

9i) Articles 50 to 53 of Council Regulation (EC) no. 2913/92 of 12 October
1992 establishing the Community Customs Code, as amended.

9j) Article 169 et seq. Council Regulation (EC) no. 2913/92 of 12 October
1992 establishing the Community Customs Code, as amended.

9k) Articles 91 and 163 of Regulation (EC) no. 2913/92 of 12 October
1992 establishing the Community Customs Code, as amended.

9 liters) Articles 38 to 41, 59 and 177 of Regulation (EC) no. 2913/92 of 12
October 1992 establishing the Community Customs Code, as amended
.. "| ||
198th in § 296a paragraph. 1 point. a) at the end of the text the word "or".

199th in § 296a paragraph. 1 point. b) the comma before the word " or "
and the word" or "shall be deleted.

200th in § 296a paragraph. 1, point c) deleted.

two hundred and first in § 296a paragraph 1 for the following paragraph 2, which reads:

"(2) Decide that the confiscation of the goods, can also be applied unless
known person who violated the law in any of the ways mentioned in §
293 .. "

paragraphs 2 and 3 shall become paragraphs 3 and 4

202nd in § 296a paragraph. 3," the commission of a customs offense "
replaced by" the violation of this law. "

203rd in § 303 paragraph. 1," or the offender is unknown "is replaced
" or not known the person who violated the law in any of the ways listed in
§ 293 ".

204th in § 303 paragraph. 2" from committing customs offense "shall be
words" from the violation of this law. "

205th In § 305 paragraph. 2, first sentence, the words "imported foreign goods"
replaced by "imported goods that are not goods coming from
European Communities'.

206th In § 305 paragraph. 2 second sentence, the word "pledge entry into the country"
replaced by "entering a pledge on the territory of the European Community".

207th In § 305 paragraph. 5, the words "provisions of § 313 paragraph. 3" are replaced
words, "§ 313 paragraph. 1".

-208. In § 313, paragraphs 1 and 2 shall be repealed.

Former paragraphs 3 and 4 shall become paragraphs 1 and 2

209th Footnote. 10) reads:

"10) Act no. 26/2000 Coll., On public auctions, as amended by Act no. 120/2001
. And Act no. 517/2002 Coll.".

210th In § 314 is inserted after paragraph 1 a new paragraph 2, which
including footnote no. 10a) reads:

"(2) To the extent permitted by specific legislation ^ 10a)
customs office to sell the goods, the customs office when it was sold pursuant to paragraph 1

10a) For example, Article 75 of Council Regulation (EEC) no. 2913/92 of 12
October 1992 establishing the Community customs Code, as amended
. ".

Paragraphs 2 and 3 shall become paragraphs 3 and 4

211th In § 316 para. 2, the word "reasonably" be replaced by "similarly".

212th In § 316, paragraph 3 is deleted.

213th In § 319, paragraph 1 reads:

"(1) The customs authorities ensure the collection and processing of statistical information
goods which have been assigned a customs-approved treatment or a
selected products for which the excise duty excise tax
.".

214th In § 319 the following paragraphs 3-7, including note below
fn. 10b) added:

"(3) The customs authorities ensure the collection, processing and subsequent control
data on goods in intra-Community trade between the Czech Republic and
other Member States of the European Union, the manner and form prescribed
special legislation 10b) and the regulations implementing it
.

(4) intra-Community trade for the purposes of this Act
movement of goods between the Czech Republic and another Member State of the European
Union, under special regulation. ^ 10b)

(5) the customs authorities are empowered to use information obtained pursuant to paragraph 3
check compliance with tax obligations, in conjunction with
relevant territorial financial authorities and provide them for statistical purposes
.

(6) a person who has a seat or permanent residence in the Czech Republic
is obliged to inform the customs office truthful information on intra-Community
under paragraphs 3 and 4 way and using document

Set by the Czech Statistical Office and the Ministry decree, and provide customs office
necessary assistance.

(7) If the person fails to fulfill the obligation under paragraph 6, the customs office
entitled to impose a fine of up to CZK 1 000 000 in proceedings under § 320 paragraph. 1
point. b) of this Act.

10b) Council Regulation (EEC) no. 3330/91 on trading of goods between Member States
, as amended. ".

215th in § 320 paragraph. 1 point. B ) with 10 points and 11 deleted.

existing paragraphs 12 to 14 are renumbered 10 to 12

216th in § 320 paragraph. 1 point. b) point 12 is deleted.

217th in § 320, paragraph 2 reads:

"(2) where the obligation to pay duty or tax other than dismissal
goods to the relevant customs regime, is locally relevant for assessment
duties and taxes customs Office, which found the relevant facts first. ".

218th in § 320 after paragraph 2 new paragraphs 3-8, which
added:
| || "(3) The customs declaration for release into free circulation or
export regime may be submitted at any customs office, unless
special legislation or an international contract.

(4) on the request for the destruction of goods under customs supervision or
application for abandonment to the Exchequer is
competent customs office at which the application was made and presented. The execution of the request
about the location of goods in a free zone or free customs warehouse
is relevant customs office, within whose jurisdiction is located
free zone or free warehouse.

(5) on the request for remission or repayment is
locally competent customs office, which imposed a duty or chose if
special legal regulation stipulates otherwise.

(6) The application for a permit deferment of payment, deferment or installments
duties is relevant customs office, which imposed a duty.

(7) The goods are placed under the economic effect is locally
competent customs office, which is listed in the authorization to use this
mode or the permit designated as permeable customs office.

(8) To process the application for authorization on global security
customs debt for transit and permit applications on nezajišťovat
customs debt in transit is relevant to any customs directorate
.. "|| |
former paragraph 3 is renumbered 9th

219th in § 320 paragraph. 9, the words "office of Prague I." replaced
"office Prague 1". || |
220th in § 320, the following paragraph 10 is added:

"(10) the appeal authority in its decision rejecting the appeal against the decision
, indicate the deadline within which it is possible bring a court action for review of this decision
.. "

221st § 321 is deleted.

222nd at the end of § 322, the following sentence" the customs authorities may allow dilatory
effect of the appeal that the manner and under the conditions laid down
special legislation. ".

223rd § 322a including footnotes. 10c) and 10d) reads:

" § 322a | ||
(1) A person may apply to the customs authority which issued the permit, an extension of the authorization
or changes in the issued permit, without
regard to legal decisions which the license was granted, jde- If a

A) a guarantor for global warranty or individual guarantees using
vouchers

B) the user's global warranty

C) authorized consignor or authorized recipient-10c)

D) a person who has been granted guarantee waiver shall. ^ 10d)

(2) The application shall be submitted in writing and contain

A) permits precise identification to which the request relates

B) the design changes required in the permit or the new validity period
permit

C) the facts justifying the proposed changes and label attached
documents proving these facts.

(3) The customs authority request made under paragraphs 1 and 2 comply if

A) the requested change is not inconsistent with the purpose of securing customs debt and
does not lie in changing the relationship of the guarantor,

B) impede the proper implementation of the schemes.

(4) Should the customs authority a request under paragraphs 1 and 2 shall issue
decision

) 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.


10c) Article 94, paragraph. 4 of Council Regulation (EC) no. 2913/92 of 12 October
1992 establishing the Community Customs Code, as amended.

10d) Articles 398 to 408a of Commission Regulation (EC) no. 2454/93 of 2
July 1993 implementing Council Regulation (EC) no. 2913/92 establishing the Community Customs
Code, as amended. ".

224th in § 323, paragraph 1 shall be deleted and whilst repealing the designation in paragraph 2.


225th in § 323, the words" conditions specified in § 238 to 245 "
be replaced by the words" under the conditions stipulated by special legislation. "

226th § 324 reads:

" § 324

Deciding approved treatment is governed by legal
regulations in effect at the time of the adoption of the declaration or request. ".

227th in § 325, the words" during customs supervision "is replaced by" when they
surveillance carried out. "

228th Annex to the Act is repealed.

Transitional and final provisions Article II



first was- If the declaration is accepted or if the request for allocation
customs-approved treatment received before the effective date of this Act
, the proceedings are completed according to existing laws. If there was
declaration is accepted or if the request the allocation of a customs-approved treatment
taken effective date of this Act or
later, the proceedings shall be completed in accordance with this Act and other legal regulations
valid and effective on the date of acceptance of the declaration or request
.

second control other than those referred to in paragraph 1, which was launched before
entry into force of this Act and was not completed until the date of its
effectiveness shall be completed in accordance with this Act and other applicable laws
and effective on the date of entry into force of this Act except
settlement of customs offenses, to be completed pursuant to existing legal regulations
.

Third On the effective date of this Act expire rights and obligations of
decision on the guarantee waiver shall permit that was issued before
effective date of this Act for operations other than transit regime
.

Fourth On the effective date of this Act expire rights and obligations of
binding information on tariff and origin of goods
if the information was released prior to the effective date of this Act
.

Fifth Effective date of this Act shall permit nezajišťovat
customs debt in the national transit deem guarantee waiver shall
in internal transit within the European Community.
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

Efficiency


First This Act shall take effect on the date of the accession
Czech Republic to the European Union.

Second § 12, 13, § 15-18, § 19a and 19b of the Customs Act, as amended
amended, shall expire on the date of entry into force of Act No.
. 361/2003 Coll., On the service of members of security forces.


Zaorálek vr Klaus vr


Špidla