317/2010 Sb.
DECREE
of 5 April 2004. November 2010,
amending Decree No. 201/2005 Coll., concerning statistics on the balanced and
the imported goods and the method of communication of information on trade between the Czech
Republic and the other Member States of the European communities, in
as amended
The Czech Statistical Office and the Ministry of Finance shall determine under section 319 para.
2 and 6 of law No. 13/1993 Coll., the Customs Act, as amended by Act No. 1/2002 Coll.
and Act No. 187/2004 Coll.:
Article. (I)
Decree 201/2005 Coll. 201/2005 Coll., on the statistics of a balanced and
the imported goods and the method of communication of information on trade between the Czech
Republic and the other Member States of the European communities, in
amended by Decree No. 563/2006 Coll. and Decree No. 393/2008 Coll., is amended
as follows:
1. in article 4, paragraph 2 reads as follows:
"(2) in the absence of the reference period for any send or receive
goods should be included in the report for Intrastat data after
the achievement of any of the thresholds for reporting set out in point 1 of the annex
No 2 to this Decree, shall notify this fact to the reporting agent
the Customs Office in the statement for the Intrastat indicated in the program
applications such as negative reports, which shall be made separately for
received and sent separately for the goods. ".
2. § 5, including footnote # 9 is added:
"§ 5
(1) statements for Intrastat shall be forwarded to the Customs Office ^ 9) electronically
way, published on the official Board of the customs administration of the Czech Republic. In
paper on the forms, specimens of which are given in annex No.
4 to this Decree, may pass for Intrastat declarations to the Customs authorities
only in cases in which the party has sent
or acceptance of the goods after a single threshold for reporting and
at the same time any other information to Intrastat in the Intrastat statement
does not pass.
(2) statements for Intrastat transmitted in electronic form are sent to the
the Customs Office no later than the 12th working day of the month following the
the reference period. Intrastat statements in paper form passes
the party or its representative at the Office so that it is
received no later than the tenth working day of the month following the
the reference period. Data files for Intrastat statements to be passed to
by electronic means, a copy of these reports and copies of the statements for Intrastat in
the party's paper keeps for 2 years from the end of
the deadline for submitting them to the Customs Office.
9) Annexes 2 and 3 to Act No. 185/2004 Coll., the customs administration of the Czech
Republic, as amended. ".
3. At the end of the text of paragraph 6 shall be added the words "for both sent and
goods received ".
4. In article 7 (2). 2, the second sentence, including footnote No 14,
repealed.
5. section 8 reads as follows:
"section 8
How to make corrections of inaccurate or incorrect data in the statement for the
After his surrender the Intrastat at the Office is set out in annex No 6 to
This Ordinance. ".
6. Annex 1 including the footnotes # 15 to 17:
' Annex 1 to the Decree No 201/2005 Sb.
I. REQUIREMENTS DOCUMENT FOR THE STATISTICAL PURPOSES FOR EXPORT OR DISPATCH,
RE-EXPORTS AND OUTWARD PROCESSING
Box 24: nature of trade
1. in the left side of the window marked in bold type box lists
the one-digit numeric code of the nature of the transaction from the column and list of codes
laid down by the directly applicable European Union law ^ 15).
Box 46: statistical value
2. Notes the statistical value ^ 16) goods in whole Czech Crowns
rounded up. For the conversion of the values expressed in the
foreign currency to Czech Crown is used, the exchange rate used to
calculation of customs value specified by the directly applicable European legislation
Union ^ 17).
3. for the goods for which the supplier is not required to cover, but
on the contrary, the customer paid for them (for example, when exporting waste),
instead of the statistical value lists in section 46 the number "0".
4. the re-exportation of the goods, including which was located in the United
Republic for the purpose of financial leasing, the statistical value
the same as the one that was reported on importation of these goods. The statistical
the value of exported goods back after their customs inward processing
the procedure, if the goods has not passed any of the processing
of operations corresponds to the statistical value of such goods upon importation.
5. the statistical value of goods exported in substitution for goods of the same
the nature and implementation of equal statistical value declared on export
the replaced goods.
6. For exported goods supplied with the fitting for the statistical value
It considers only the value of the goods themselves without the price for installation and cost
United.
7. the statistical value of exported goods, which contains information and is
their medium, such as floppy disk, magnetic tape, film, plan,
the videotape, CD-ROM, DVD, memory card, memory disk or portable
the hard disk will be determined on the basis of the total cost of the goods, i.e..
costs for the carrier and the information it carries.
II. THE ELEMENTS OF THE DOCUMENT FOR STATISTICAL PURPOSES FOR THE RELEASE FOR FREE
CIRCULATION, INWARD PROCESSING, TEMPORARY ADMISSION AND
PROCESSING UNDER CUSTOMS CONTROL
Box 24: nature of trade
8. as indicated in bold in the left side of the window box for lists
the one-digit numeric code of the nature of the transaction from the column and list of codes
laid down by the directly applicable European Union law ^ 15).
Box 46: statistical value
9. Notes the statistical value ^ 16) goods in whole Czech Crowns
rounded up. For the conversion of the values expressed in the
foreign currency to Czech Crown is used, the exchange rate used to
calculation of customs value specified by the directly applicable European legislation
Union ^ 17).
10. for the goods for which the supplier is not required to cover, but
on the contrary, the customer paid for them (for example, when the import of waste),
instead of the statistical value lists in section 46 the number "0".
11. When the import of goods, including which was located in the
abroad for the purpose of financial leasing, the statistical value
the same as the one that was reported on the export of such goods. The statistical
the value of the goods imported from the customs procedure
the procedure, if the goods has not passed any of the processing
of operations corresponds to the statistical value of such goods when sold for export.
12. the statistical value of goods imported in return for goods of the same
the nature and implementation of equal statistical value at importation
the replaced goods.
13. For imported goods supplied with the fitting for the statistical value
It considers only the value of the goods themselves without the price for installation and cost
United.
14. the statistical value of imported goods, which contains information and is
their medium, such as floppy disk, magnetic tape, film,
plan, videotape, CD-ROM, DVD, memory card, memory disk, or
portable hard drive is determined based on the total cost of the goods,
i.e.. costs for the carrier and the information it carries.
15) annex II to Commission Regulation (EC) No 113/2010 of 9 June. February 2010,
implementing regulation of the European Parliament and of the Council (EC) No.
471/2009 on Community statistics relating to external trade with
third countries, as regards trade, the definition of the range of data, compilation
statistics on trade by business characteristics and invoice currency and the
specific goods and movements.
16) Article. 5 European Parliament and Council Regulation (EC) No 471/2009 of the day
May 6, 2009 on Community statistics relating to external
trade with non-member countries and repealing Council Regulation (EC) No 1172/95.
17) Article. 169 to 171 of Commission Regulation (EEC) No 2454/93 of 2 December. July
1993 on the implementation of Council Regulation (EEC) No 2913/92 laying
the Community customs code, as amended. ".
7. in annex No. 2, in item 4, in the first sentence after the number "29091910" is inserted
the comma and the number "34031990".
8. in annex No. 2, in item 5 in the first sentence after the number "29091910" is inserted
the comma and the number "34031990".
9. in annex No. 2 in part II. The list of controlled species of subsection
Chapter 34:
"34031990
The other 10 Preparations for lubricating machines, equipment
and vehicles containing less than 70%
by weight of petroleum oils
90 Other
34039990
The other 10 Preparations for lubricating machines, equipment
and vehicles not containing mineral oil
90 other ".
10. Appendix 3 including the footnotes # 22 to 28:
"Appendix No. 3 to Decree No. 201/2005 Coll.
ENTERING DATA INTO THE REPORTING FOR INTRASTAT
I. BASIC RULES
1. the Intrastat declaration ("statement") in electronic form,
being passed to the Office of program applications to send it or
the creation of, shall be drawn up in accordance with the operating documentation and rules
referred to in this annex. According to this documentation, the proceeds
a copy of the negative reports, which the party Announces
that did not materialize in the corresponding reference period no submission or
receipt of the goods. Negative reports shall be forwarded to the Customs Office in the same
time limits and using the same application programs to send
possibly create a statement in electronic form, as the statements for
Intrastat of items received or sent.
2. a party may make Statements and pass the customs
the Office of her authorized representative established in the Czech Republic or here
has his place of business or fixed establishment. Contact News
the unit is a natural person with an address of the place of residence or other
stay on the territory of the Czech Republic, which may submit a Report to the
explanation or to provide or mediate.
3. Information concerning admission or dispatch of the goods after a single threshold
reporting into the records passed on forms, the pattern is
listed in annex 4 to this Decree, process printing or
the machine. List data can be manually in block capitals, but not
an ordinary or an ink pen. The details are filled in blue or black
color so as to be indelible and clearly legible. Shall be shown only to the
prescribed parts is not permitted and is complementary to other data, for
that is not the appropriate section reserved. Data which are in the form
the statement is processed, it may not be deleted or overwritten.
II. DESCRIPTION OF THE DATA
Master data and basic information
4. information on the reference period, the intelligence unit and the other person on the
that the party has delegated its obligation to provide or
send information to Intrastat, the Statement in electronic form,
to be presented at the Office of one of the applications for its
submit, where appropriate, the creation, display or indicate by
operational documentation to the appropriate software application.
5. After a single threshold for reporting to the Statements
transmitted on forms specially designed for sending and receiving
item master data and the basic figures are as follows:
and in the first line) to preprinted wells indicate an indication of
the reference period for which they are in the statement referred to send
or acceptance of the goods to be completed by the relevant numbers in the structure of "four-digit numbers
two digits of the year and month of the year (in the form of the "COMPILATION DATE"). For example, the value data
"April 2011" shall be marked with numbers "201104". To other pre-printed wells
is the total number of rows on the worksheet, the statement completed; the numbers are in
Windows of the align to the right. To possibly wasted in front of window
indicate the number of lines filled with lists of zero.
(b)) to the section with the heading "the party" is stated to
preprinted tax identification number assigned to the wells of the financial
by the authority. Under this number shall be indicated by the name or business name and address of the
seat of the legal person or the surname and given name or names, and address
the place of residence of a natural person who is a party.
At the next prompt for information about the contact person shall be given
surname, first name or names, and telephone, fax or e-mail
connection to a physical person, which passed the statement may
the collection unit with an explanation.
c) in the event that a party transfers its obligation to
provide information to Intrastat on another person ^ 22), it
The statement shall be forwarded to the Customs Office, or to the right of the header with the
under the heading "third party" the word "Yes", which may be supplemented by
or replaced by the name or trade name of the authorised representative,
possibly its contact address. At the next prompt for
information about the contact person is impossible to indicate the name, first name, or
names, and telephone, fax or e-mail links to a natural person,
that the Statement served as a representative to the explanation. Marketing
the identification details of the representatives of the reporting is voluntary and
depends on its agreement with the reporting agent.
(d)) under the column marked with the Statement for the relevant preprinted lists
surname, first name or names, and the signature of the person who is responsible for the
accuracy and completeness of the information contained in the statement, and the tile is pre-printed,
with the heading "Date" is the date of issue of the document in the structure
"the two digits of the 4 digits, the year, the month of the year and the two digits of the month
(in the form "YYYYMMDD"). For example, the statement "27. July 2011 "shall be marked
the numbers "20110727".
The code of a specific kind or movement of goods
6. the two-digit alphabetic code is given, which indicates a special kind of
of the goods or his movement, simply declared the consignment of goods of small value
or data on the goods referred to in the report submitted in accordance with the provisions of point 4
Annex No. 2 to this Decree. How to fill and used codes are
listed in annex 5 to this Decree. Codes for report type (report)
can be used for example to create a negative message or
a one-time Statement, are contained in the programming menu, the application for
send a copy of the Statement or even.
The nature of transaction code
7. Notes the two-digit code from the list, the nature of the transaction,
that is listed in part III. of this annex.
The code of the State of destination
8. Shall be shown two-digit alphabetical codes ^ 21) State of destination ^ 23) sent to
of the goods.
The code of the State of departure
9. two digit alphabetical codes presented ^ 21) State of departure ^ 23) adopted
of the goods.
Group code of delivery terms
10. Large in block letter lists the code groups, delivery terms, to
that belongs to the delivery terms used for the dispatch or arrival of the goods.
List of delivery terms is determined by a directly applicable regulation
The European Union ^ 24), list of groups is given in section IV. This
of the annex.
Code of the country of origin
11. It is reported two-digit alphabetic code of the State of origin of the ^ 21) of goods received.
How to determine the State of origin provides for a directly applicable regulation
Union ^ 25). If a State or territory of origin of goods, expressed
"QU" ^ 21).
The code for the type of transport
12. Notes the code mode of transport according to the prediction of the active
the means of transport on which the goods should leave or sent
leaving the territory of the Czech Republic, or in which you received the goods entered
on the territory of the Czech Republic. The active means of transport is the one that
the goods are transported directly or one that drives the set composed of more
the means of transport. For a list of mode of transport is provided directly
the applicable law of the European Union ^ 26).
Item code
13. Notes the eight-digit code of the combined nomenclature that is sent
or received goods under the common customs tariff, ^ 20).
Statistical character
14. If the goods are sent or received by the description given in the list
watched items in part II. Annex No. 2 to this Decree, lists
to the statement of the special two-digit numeric statistical character, which is
the type of goods being monitored in this list are assigned to and extends the code
the combined nomenclature of goods.
Custom weight
15. It is reported the own weight of subheading sent or
goods receipt in full kilograms. If the net weight is less than
1 kg, grams after the decimal point for the indicated zero.
Own weight higher than 1 kg is rounded so that the decimal
space expressing less than half a kilo be rounded down. From
half a kilo is rounded upwards. Will revise
the abbreviation "kg".
16. own weight is the weight of the goods without any packaging. In
cases where it is difficult to accurately determine, you may include in it
the weight of commercial packaging or packaging which directly protects the goods.
17. When you send or receive electrical energy and radioactive
substances, for which the weight usually does not check the
the processed information in the statement is replaced by the number "001".
Quantity in supplementary units of measure
18. It is noted with a precision of three decimal places, the amount of the submitted
or of goods received in supplementary unit laid down directly
the applicable law of the European Union ^ 27). Three decimal places is
and in cases where the quantity in the appropriate unit of measure
drive to logically express the decimal places. For example, the number of
pieces to express the three decimal places zeros. If it is not to the
subheading of the common customs tariff, the goods determined by the unit of measure code
(is replaced with a dash or in the code "ZZZ"), the number
"0".
The invoiced value of
19. States are invoiced value ^ 28) outgoing or incoming goods in the
the whole Czech Crowns rounded upwards, without punctuation
marks and without decimal places. For conversion of foreign currencies to the Czech Crown
the course is used for customs purposes ^ 17).
20. When sending or receiving the goods, for which the customer is not
collected, but on the contrary, the customer paid for them (for example, when you
the sending or receipt of the waste), instead of the invoiced value of the
Statement of the number "0".
21. When you send returned goods, including which was located in the
The Czech Republic for the purpose of financial leasing, the Statement lists
the invoiced value, the identical with that which was reported in the statement in the
the adoption of this item.
22. in the receipt of returned goods, including which was located in the
another Member State of the European Union for the purpose of financial leasing, the
the invoiced value, the identical with that which was reported in the statement in the
send this item.
23. The invoiced value of the goods when you receive or send to
processing under contract, corresponding to the invoiced value referred to in
postback or reverse the adoption of this item, if it is returned,
without having undergone the processing operations.
24. The invoiced value of the goods sent or received, the replacement for the
goods of the same kind and perform equal to the invoiced value
When you receive or send the replaced goods.
25. for the sent or received goods supplied with the fitting for the
the invoiced value of the amounts in the statement itself considers the value of the
the price of the goods without installation and the costs associated with it.
26. The invoiced value of the goods, which contains information and is their
medium, such as floppy disk, magnetic tape, film, videotape, plan
CD, DVD, memory card, memory drive or a portable hard drive,
determined on the basis of the total cost of the goods, i.e.. costs for the carrier and
the information it carries.
27. If the sent or received a shipment of multiple items that
is billed in bulk without splitting into individual commodity subheading
the combined nomenclature, to the invoiced value for them shall be determined by the proportional
distribution of total value by quantity.
III. NATURE OF TRANSACTION CODE LIST
Code code Characteristics
11 transactions involving actual or intended transfer of ownership
for financial or other consideration, except those belonging to
under the codes that begin with the number 2, 7, 8 or 9, if it is a direct
sale or purchase other than the known codes 12 to 19.
12 transactions involving actual or intended transfer of ownership
for financial or other consideration, except those belonging to
under the codes that begin with the number 2, 7, 8 or 9, in the case of delivery of the
for sale after approval or after trying or supply for the downstream
sale or mediated sales representative.
13 transactions involving actual or intended transfer of ownership
for financial or other consideration, except those belonging to
under the codes that begin with the number 2, 7, 8 or 9, in the case of the share Exchange
Trade (barter, for example).
14 transactions involving actual or intended transfer of ownership
for financial or other consideration, except those belonging to
under the codes that begin with the number 2, 7, 8 or 9, if it is about the financial
Leasing (sale or purchase on instalments).
19 other transactions involving actual or intended transfer of
ownership of financial or other consideration in neoznačované
codes 11 to 14, with the exception of transactions falling under the codes
starting with number 2, 7, 8, or 9 (for example, shipping of goods
sold to persons registered for value added tax
or acceptance of the goods by such persons).
Remarks on codes 11 to 20:
and relate to the commodity Codes) transactions in which the
changes the ownership of the goods between the person established in the
The Czech Republic and by a person who is not established in it, and
nor did to value added tax.
For the goods that are the subject of these transactions, the
or is the payment or other consideration. Include
Here, deliveries of goods, which are regarded as sale
or purchase between persons registered for VAT
value added in different States of the European Union
and to the consideration occurs subsequently.
(b)) is also included in the sale and purchase of spare parts and
part of the goods.
c) finance lease means a lease of goods,
where the risks and rewards of ownership
transferred to the lessee, after their
Leasing becomes the owner of the goods.
(d)) at the possibility of using more than one code for
in one transaction, the less code.
21 the return of goods, whose previous dispatch or receipt is
the nature of transaction code indicates the starting number
"1".
22 Free replacement for returned goods, for which the previous
send or receive a code to the nature
transaction starting number "1".
23 Free replacement for the item (for example, leaks
the complaint), whose previous dispatch or acceptance are
the nature of transaction code indicates the starting number "1".
29 the return of goods, whose previous dispatch or receipt is
indicates the nature of the transaction code "91".
30 transactions involving the transfer of ownership of the goods without
financial or other consideration (for example, consignments
with the help of).
Note 30 to the code:
The code "00" is referred to as well as the return of goods, whose original
dispatch or arrival was marked by the code.
41 Temporary dispatch or acceptance of the goods for the purpose of processing
According to the contract (without transfer of ownership on the processor), if
When processing back to the United States or to
the Member State of the European Union, from which they were to be processed
for the first time received or sent to it.
42 Temporary acceptance of the goods for the purpose of processing by
the Treaty (without transfer of ownership on the processor), if
does not roll back after processing into a Member State of the European
the Union, from which it was first accepted for processing.
49 return of goods which have been sent or received for the purpose of
its processing under contract (without transfer of ownership of the
the processor), and has not undergone any processing operations.
51 the goods after a postback processing under contract to
the Member State of the European Union, from which they were to be processed
taken, and to take back the goods after its processing according to the
agreement from a Member State of the European Union, to which it was to
processing from the United States sent.
52 return of goods after processing under contract to
the Member State of the European Union, from which it has not been to
processing and take back the goods after their
processing under contract from a Member State of the European Union, the
not to process from the United States sent.
59 the return of goods received or sent back to back after
perform one or more processing operations
processing under contract.
Remarks on codes 41 to 59:
and according to the Treaty includes) the processing operations
(conversion, construction, installation, upgrades, renovation)
the aim of producing a new or really improved the product. It
does not necessarily mean a change to the classification of the product. It does not include
maintenance and repair of the goods or the supply of goods for temporary
the purpose of its Assembly, packing, sorting, control and
similar simple operations.
(b)) code "49" refers to the return of the goods, whose previous dispatch
or adoption is reported under code "41" or "42".
(c)) code "59" refers to the return of the goods, whose previous dispatch
or adoption is reported under code "51" or "52".
70 and acceptance of the goods by sending a joint defense
or other joint intergovernmental production programs.
80 Delivery of construction materials and technical equipment for
ground work and civil engineering within the
General supplier contracts, which do not require exposure to
invoices for each item in the contract, but for her whole.
Note to code 80:
Includes only goods which are not separately invoiced,
but that is the entire value of the shipment is invoiced
only on one or more of the summary invoices.
If this is not the case, the transaction must be marked
code starting number "1".
82 Return goods that have been received or sent within the supply
building materials and civil engineering in the context of the General
supplier contracts, which do not require an invoice for
each item in the contract, but for her whole.
83 the dispatch or arrival of the goods supplied replacement zapůvodně
sent or received the goods identified by the code "80" the nature of the transaction.
91 Submit the reporting of goods exported outside of the
the territory of the European Union, which is not released into the export
the customs regime in the Czech Republic, but in another Member
State of the European Union on the way to the Customs Office of exit.
Acceptance of the goods imported into the territory of a party
The European Union, which has been placed under a customs procedure
free circulation path from the input of the Customs Office in another
Member State of the European Union.
92 send or receive their own assets moved to
another Member State of the European Union or of a State
Once a person registered for value added tax in the
State of destination and of dispatch.
94 dispatch or arrival of parts or components of the item that the
the owner gives the person from whom subsequently purchases of goods,
the production requires the use of such parts or components.
96 Temporary dispatch or arrival of the goods, in which there is no
a change of ownership, is associated with the provision of compensation and
estimated time of readmission or dispatch of the goods
more than 24 months, while this does not indicate a code 41, 42
or 70 (in particular, temporary lease, rental or hire
storage for a fee).
97 Temporary dispatch or arrival of the goods, in which there is no
a change of ownership, is not associated with the provision of compensation and
estimated time of readmission or dispatch of the goods
more than 24 months, while this does not indicate a code 41, 42
or 70 (especially free).
99 other transactions that cannot be marked by one of the above
the codes indicated.
Note to those 94 to 99:
If the original dispatch or acceptance of the goods reported
the nature of transaction code 94, 96, 97 and 99, the same
the code is referred to as well as his back or reverse
dispatch and provision of substitute goods for them.
IV. LIST OF GROUPS OF DELIVERY TERMS
Group code Codes terms included in the group in accordance
with the conditions of Incoterms International Chamber of Commerce
--------------------------------------------------------------------------
FOR EXW, FCA, FAS, FOB
L CFR, CIF, DES, DEQ
M, DDU, DDP, CPT, CIP
N DAF, XXX
Group code explanatory notes
--------------------------------------------------------------------------
The delivery includes clauses of Incoterms, which
provides the main freight paid by the buyer and
(L) includes delivery clauses of Incoterms, which
the seller pays the freight to the port of destination
M includes delivery clauses of Incoterms, which
provides the main freight paid by the seller and
N includes delivery Incoterms shipped
goods to the State border or the agreed delivery
conditions do not correspond to any of the clauses of Incoterms
Note:
Code XXX expresses delivery used on the basis of the conditions
stated in the contract between buyer and seller, that its
the content does not match any of the clauses of Incoterms delivery terms.
22) Article. 7 (2). 2 regulation of the European Parliament and of the Council (EC) No.
638/2004.
23) annex to the European Parliament and Council Regulation (EC) no 638/2004,
point 1.
24) Appendix IV to Commission Regulation (EC) No 1982/2004.
25) Article. 23 to 25 of Council Regulation (EEC) No 2913/92 of 12 April 2005. October 1992,
establishing the Community customs code.
26) annex V to Commission Regulation (EC) No 1982/2004.
27) Article. 9 of Commission Regulation (EC) No 1982/2004.
28) Article. 8 Commission Regulation (EC) No 1982/2004.
11. Appendix 4:
' Annex # 4 to # 201/2005 Sb.
12. Annex No 5 including the footnotes # 29 to 34 is:
' Annex # 5 to # 201/2005 Sb.
Rules for the placing of the information about specific species and the movements of goods and
low-value goods to Intrastat
l. to be in the report for Intrastat (the "statement") presented data
about the individual small consignments sent or received goods
the invoice value is less than 200 euros, it is possible to indicate the
collectively, the code of the goods under the common 99500000. This code is zbožovému
from other data on the goods shall be shown in the statement of the State of destination code only when
dispatch of the goods, the code of the State of dispatch, acceptance of the goods invoiced
the value of outgoing or incoming goods and a special type of code or
movement of goods "MZ". A simplified method of reporting data for small
shipments cannot be used in cases where you want the report to show another code
indicating a special kind of or movement of goods. If the party fails to
This unit is a shorthand way of reporting data for small consignments,
the code of a specific kind or movement of goods "MZ" in the statement does not mention. To
the possible values of the equivalent of the goods expressed in a currency other than EUR are
for the determination of the boundaries of the small packages uses the same course as to calculate
Customs value specified by the directly applicable European legislation
Union ^ 17) the gradual přepočítáním of the value of shipments in and out of her
the value of the euro.
2. the possibility of a simplified the product codes of chapter 98
of the combined nomenclature and nevykazování data on weight and
the item quantity in supplementary unit of measurement for submitted or
received industrial plant components ^ 29), indicating the code of the Special
the kind of goods or movement of "ZI" in the statement, the reporting agent
use only with the permission of the Czech Statistical Office ^ 20).
3. To issue this permit the Czech Statistical reporting
Office in paper or electronic form, in writing, inform the its
identifying information (business name, name, name and surname, contact
address, tax identification number), name or names, and last names
the so-called. contact person, which may bring closer to the data
an explanation of the anticipated start date and end date of dispatch
or receive a part of the industrial plant, a brief description and
the expected invoiced value, what country will be sent to, or from
that the country is receiving, and if it is a new or used industrial
whole.
4. data on shipments of goods distributed ^ 30) are reported to Intrastat
overall over the reference period, in which it is sent or received
last shipment and label indicating the code of a specific kind or
movement of goods "ZR" in the statement. When using different modes of transport, or
terms of delivery for each consignment to the financial statements for the
Intrastat feature codes corresponding to the last shipment or převážnému
the number of partial shipments.
5. the data referred to in the statement of transfer of the economic ownership of the ship ^ 31)
We refer to a special type of code or movement of goods "ZP".
6. The code of a specific kind or movement of goods "ZL" is stated in the statement with
information about the conversion of the economic ownership of the aircraft ^ 31).
7. Shipment of goods delivered to vessels and aircraft ^ 32) code
a special type of or movement of goods "ZZ".
8. The sending or receiving of goods intended for the staff of the device on
the high seas, for the operation of the engines, machines and other equipment of such
equipment and goods produced by the equipment on the high seas or its
through acquired ^ 33) are in the statement indicates the code of the Special
species or movement of goods "ZT".
9. The content of the data to be given to the Statements about the sending or receipt of the marine
the products and the spacecraft is established directly applicable law
^ The European Union 34). Send or receive a marine products is referred to
a special type of code or "CHANGE" movement of goods, sent or received
the spacecraft "ZK".
10. The sending or receiving of goods, for which the customer is not granted
refund, but on the contrary, it is for them from their vendor refund accepted,
indicates the code of a specific kind or movement of goods "ZO".
11. If in the course of the reference period for the receipt of the goods and
send it back or send and receive back, in both
cases in the same State, in particular for reasons of complaints, there is no need
details of such goods into the records indicate.
12. data on dispatches and arrivals of electricity and gas of
the pipe has to Intrastat reporting agent according to their
implemented the requirements of the operators of transmission networks (lines or
the pipeline) for the transport of electrical energy or gas to or from another
the Member State of the European Union, which should be consistent with the evidence
the intelligence units of the physical delivery of the item.
In the case that you cannot specify clearly the State of destination or dispatch for
electricity and gas transported by pipeline, says in the statement for the
Intrastat code State adjacent to the Czech Republic. If the party responsible for
unit does not know at the time of reporting to Intrastat accurate invoice
the value of the electricity and gas transported by pipeline, it may
replace the average dopočtenou value. If the State does not know the origin of it shall
"QU".
13. for the content and scope of the information about the uploaded or the items received from the list
the monitored types of goods listed in annex 2 to this Decree, in the
part i. "how to achieve the thresholds for reporting and their amount" in points
4 and 5, and in section II. "The list of controlled goods", the reference to
Intrastat reporting, which did not reach the threshold for reporting
laid down in point 1 of annex 2 to this Decree, shall apply mutatis mutandis
Annex No. 3 to this notice. The statement shall be made in such cases
on forms (disposable or one-off submission acceptance), the
a specimen is given in annex 4 to this Decree, or electronically
manner set out on the website of the Czech Statistical
Office where the party responsible for providing these reports shall be sent. In column 1
the forms of the Statement shall indicate the code "BD". For the dates of their submission applies
Similarly, § 5 para. 3 of this order.
29) Article. 15 Commission Regulation (EC) No 1982/2004.
30) Article. 16 of Commission Regulation (EC) No 1982/2004.
31) Article. 17 of Commission Regulation (EC) No 1982/2004.
Article 32). 19 of Commission Regulation (EC) No 1982/2004.
Article 33). 20 of Commission Regulation (EC) No 1982/2004.
Article 34). 21 and 22 of Commission Regulation (EC) No 1982/2004. ";
13. Appendix No. 6, including footnote # 35:
' Annex No 6 to Decree No 201/2005 Sb.
Corrections for Intrastat statement after his surrender to the Office of
1. Correction of inaccurate or erroneous data, referred to in the statement for the
Intrastat (hereinafter referred to as "the Report") submitted to the Customs Office through the
applications for sending or even create a statement in
electronic form, shall be carried out exclusively in program applications
which was the subject of the original message to be patched. A description of the procedures for the
corrections shall establish operational documentation for each program
applications.
2. the Correction of inaccurate or erroneous information from the statement made out on
the prescribed form for the reporting of data on a single dispatch, or
acceptance of the goods that has already been passed by the Customs Office, shall be carried out
the drawing-up of the entire new, correct and complete the statement for reference
the period for which the incorrect statement was passed. In the same way it is necessary to
make corrections to the report, in which some of the data were missing or were
listed in addition. The new document with the correct information in the upper right corner of the
clearly mark the word "FIX". Lines with additional or corrected
information on the right margin of the form of the statement indicate with a cross.
3. the report on the Office of the new corrected figures or data missing in
The statement submitted to the Customs Office must be at the latest within 30 days from the date of
When the party became aware of the inaccuracy or error. Repair
and the addition of incorrect Statements shall not be performed if it is not possible to pass
the Customs Office to the end of the period to pass the return for the month of June of the year
following the year in which the reference period with incorrectly
the declared data.
4. There is no need to correct mistakes or inaccuracies in reported
invoiced values does not change if the patch originally incorrectly or
inaccurately reported to Intrastat invoiced value by more than 5%.
The party has also the obligation to correct the reported value
data in cases arising from the granting of discounts, bonuses, rebates
(including loyalty and quantitative), bonuses and similar adjustments,
If these are not subject to revisions of value added tax ^ 35).
Also, they do not correct the value and other data about the goods, whose value was
the seller completely credited.
5. There is no need to correct mistakes or inaccuracies in reported data on
quantity of the goods does not change if the patch originally incorrectly or inaccurately
to Intrastat reported quantitative indication of more than 5%.
6. Repair records, on which they are listed incorrectly data other than
the quantity or value of the goods, or where the information about the uploaded or
the items received are missing or are given, moreover, is not required,
If the value of the goods does not exceed that incorrect, missing, or
redundant information covered, 1 000 CZK.
35) section 45 and section 46 of Act No. 235/2004 Coll. ".
Article. (II)
Transitional provision
When you copy and corrections for Intrastat statements for the reference period
before the date of entry into force of this Decree shall be treated under the
No. 201/2005 Coll., in the version in force until the date of entry into force of this
the Decree.
Article. (III)
This Decree shall enter into force on 1 January 2000. January 2011.
Chair:
doc. Ing. Melissa r, CSc., r.
Minister:
Ing. Kalousek in r.
