96/1921.



Regulation



the Government of the Czechoslovak Republic



of 14 July 1999. in March 1921,



amending the customs tariff revised explanatory notes to Government

Regulation of 12 June. in May 1919. 379 Coll. and n.



§ 1.



On the basis of the law of 22 March. December 1920, no. 688 Coll. and n.

modify the tariffs on cars, the explanatory notes to heading are 553 customs

tariff, as modified by a government regulation of 12 June. in May 1919, no. 379

Coll. and n., and replaced by the following text:



Explanatory notes to the saz. REF. 553.



1. Cars (motor vehicles, motor vehicles) are road vehicles

any scales, used for the transport of persons and goods without Rails,

powered by a specially designed engines placed in them. Engines can

be furnished to the actuator, liquid fuel (alcohol, petrol, etc.), gas,

steam or electricity.



Tractors/towing the machine) fitted with such engines, however, unfurnished

directly to transport the people neb costs, as well as road locomotives with

automotive engines fitted clear according to the applicable policy

for cars. Road locomotives with other engines were to be vyclívati

According to the REF. 527, 528 neb 539 according to the type of the engine out with upotřebuje to

drive them. As the cars were to be vyclívati also létadla (airplanes);

létadlo imported without motor vyclí as châssis.



Industrial machines associated with cars and car engines, such as the neb on the

BC. Auto syringe, cars on the streets, spraying the rotation ladders,

cranes, pumps, saws, portable lighting equipment (for which the motor

at the same time drives the lighting dynamos), motorized ploughs, motor carriage

war and vyclívati, according to the following principles:



If it remains after removing the machine even the bottom of the car with the engine,

as for BC. Automotive syringes, vyclívati the bottom with

as a car engine. 553 and mounted machine according to its detailed

nature (CL. XL neb XLI); If it is not provided as a BC. u

motor road rollers, motor-driven ploughs etc., vyclívá engine

According to the REF. 554, while the bottom with the machine the customs rate applicable

for this machine (weight bottom while being included in the weight of the machine).



When the machines are decorated for the covers (e.g. when fire syringes),

mounted with automobile engines, which only serves to drive the

working machines and not also for their transport, vyclívá

Automotive engine according to REF. 554, while the bottom with a work machine

According to the general explanatory notes to be no. 4. 547-549 from CL. XL. XLI.



Motor jízdná wheels (motorcycles) is clear in the way that the motor

vyclí on the basis of the saz. REF. 554 and the remnant as fare round by saz.

REF. 550. Nezařídí if a party from any cause vymontováním engine

determine the actual weight, it is considered that this weight is 50 kg.



2. Châssis, t. j. Jack of the car without the upper part (of the body),

If imported by itself, with or without motor,

vyclívati by graduated tariff rates. 553) based on the actual

the weight of imported bottom.



Components of the automotive bottom if it worked more than in smelting works,

rolling mills, forges, slevárnách and said the integration of vyclívati rate

the finished car jacks. For the processing carried out by the smelting-house, rolling mills,

slevárnami and works shall be considered as also still cutting the part of precipitation

stamped iron, as well as the ohoblování edges and bending parts

pressed from sheet metal and castings coarse machining in order to

the findings, if they are without error.



The housing must always Cardanova vyclívati as part if châssis

processing of their mere precipitation rate exceeds the blades and cleaning.

Automotive components, as well as the bottom of the Cardanova cases, of which

processing does not exceed the extent in the steel works, rolling mills, slevárnách and

the foundries of the usual vyclívati, depending on the nature of matter.



Cardanovy joints, however, always clear as part of the engine.



3. bodywork (tops for cars), were imported by themselves (and in the

the State of the raw, the bare, uncoated, and etc..), clear, according to the

REF. 553 (b)) with a view to the overall weight of the car, for which they are

designed by: according to the REF. 553 (b)/1 if the finished car (châssis with

the engine and the body) would have weighed 2500 kg or more; the rate of duty laid down

in this case, the body is case-sensitive for freight cars (553

(b)/1 Alpha) and bodywork for passenger cars (553 b/1 beta)



According to the REF. 553 (b)/2, where the finished car will be vážiti less than 2500

kg. When you vyclívání the bodywork, which were themselves imported, is party

required to prokázati the weight of the car to the satisfaction of the neb distributed

other automotive components (châssis and engines). If it fails,

It is considered the weight of the freight car body weight, quadruple

for the weight of the car three times the weight of the body's personal then. The party is

in this case, shall be entitled to insist on identifying the body to vyclené

could dopraviti the finished car to a Customs Office for additional findings

actual weight and to insist on a refund of any overpayment. The main

the Customs authorities are entitled to this overpayment vraceti themselves without any special

enable parent offices. The individual components of the bodywork separately

dovežené must vyclívati by their fellow tariff nature.



4. Spread the cars exploded car jacks, as well as

decomposition of the body, if they have been imported, in themselves clear as

all according to the REF. 553, even if they meet some of the components (wheels, chains,

handlebars, etc.). For zařadění to the scales is the decisive total weight

shipment to customs authority actually determined, regardless, that

while imports of non-existent part came into account rate

lower.



Rechargeable batteries, imported at the cars furnished on

normal motor powered, clear separately according to the REF. 545. Their weight

nepřipočítává is the weight of the piece, which is crucial for the zařadění

the car into the scale.



About finished, already stretched bikes cars separately transported

explanatory note 2 applies. to the REF. 551.



Lamps, horns, instruments (only in a single Kit) and below. with

cars imported were to be vyclívati as the car accessories,

not separately, even if they are separately packed. However, the weight of their

not included in the weight of the car on a piece for zařadění applicable.



The replacement part. reserve your tires, always vyclívati

separately.



5. If during the saz. REF. 553 account vyclívání by price,

It is understood the actual price. Vyclívati by price are therefore under § 8

implementing regulation for the law on customs tariff of 1 July 1906, Swiss

REF. 22., and § 9 r. REF. 47.998/P. M./1906 only

the main customs offices i. tř. NEB customs authorities to separate empowered, when

which is to say, they říditi the applicable provisions of the cited the implementing

Regulation, with the following variations:



and the conversion of the prices and other) expenses including freight up to the borders of

The Czechoslovak Republic, the cost of packing, insurance and mediation,

posted in foreign currency according to the exchange rate becomes, in the currency of the Czechoslovak

published the Prague Bursa.



(b)) in the case of reasonable doubt as to the correctness of the accounts, as well as other

the documents on the basis of which the importer shall make a statement about the price of the goods,

the Customs Office will estimate the actual price, according to AIDS, which is handy.



(c)) the same procedure preserves the Customs Office, if the importer cannot account and předložiti

other evidence of the price of the goods; that fact, however, does not exempt the importer

the obligations of the actual price of the goods in writing prohlášce beheld.



§ 2.



This Regulation shall enter into force on the date of the notice; It entrusts the

the Minister of finance.



Black v. r.



Dr. Cinderella in r.



Dr. Smith in the r.



Dr. Burger in r.



Dr. Hannah F in r.



Dr. Gruber v. r.,



as Minister for social welfare and on behalf of the Minister who is absent

finances.



Dr. William I in r.



Dr. Brdlík in r.



Husák in r.



Dr. walk in r.