· general agreement on tariffs and trade restricted val/1/add.18* 22 may 1985 special...
TRANSCRIPT
GENERAL AGREEMENT ONTARIFFS AND TRADE
RESTRICTED
VAL/1/Add.18*22 May 1985
Special Distribution
Committee on Customs Valuation
INFORMATION ON IMPLEMENTATION ANDADMINISTRATION OF THE AGREEMENT
Addendum
Legislation of Czechoslovakia
(i) Czechoslovak Customs Act No. 44/1974 of 24 April 1974.
(ii) Czechoslovak Law No. 117/83 Coll. of 27 October 1983 amending andsupplementing the Customs Act No. 44/1974 Coll.
(iii) Instruction on Customs Valuation No. 7/1983 group 2 of 11 November1983 of the Czechoslovak Central Customs Administration.
.*English only/anglais seulement/Inglés solamente.
85-0911
THECUSTOMSACT
TheAc
tNo.44
ofApril24
,19
74
VAL/1/Ad
d.18 Page2.
'Pu
bils
hcd
Inthe
Coll
ecti
onof
Laws
ofIhe
Czec
hosl
ovak
Socialist
Re-
public,
IssueNo
.7,
ofMay
8,1974,un
der
No.
44.
TheFe
dera
lAssembly
ofth
eCz
echo
slov
akSo
cial
istRe
public
has
passed
the
follow
ingAc
t:Se
ctio
n1
Thepu
rpos
eof
the
Cust
oms
Act
Thep
urpose
oftheCustoms
Act
isto
secu
repr
otec
tion
ofth
einterests
oftheCzec
hosl
ovak
Soci
alis
tRepu
blic
sinthe
imporl,
export
and
transit
ofgoods,
togovern
thecus
toms
control
ofthe
import,
expo
rtand
transit
ofgo
ods,
and
tospecify
the
righits
anddu
ties
iftheCu
stom
sAdministration
agents
and
agencies
uswellas
ofin
divi
dual
sand
organizations
inth
ecourse
ofcu
stom
s inspection.CilLJui.
ClAP
TERONE
OIL
CUSI
SMS
ADMI
NIST
RATI
ONAG
ENCI
ESHE
NDTI
GIR
OROCANIZATIN
Secuait
Tea
leMinistryloflao
utnu
reig
eTradt
andenhe
Cuiustomsîaailo
tdatnilririon
e1
'ntl
ceferalaeuagrnl
uofu
cyue
sdmi
nist
rati
oninun
Ico
frge
utcu
s-Iuiiomcusoais
pind
cyat
osusaumfI
turth
isleraFeduall
Mini
stro
ofnareigi
'ahe
iT1ntral
îias
toms
isîtiniAdmutnstrision
Isa
specmpl
cna
one
tofart
uisee
Ledi
nis
Mtio
ftro
etnu
raag
iTrude.
2ThelCent
ralCustoms..
imin
istr
atio
ntralheais
liudedDiyeatUlréeneraluCouîi
.el
utyu
psit
heiâ
iietAssIDiaet
oiruener
Guofrth
utnteaCesustoms
Sidmig
AMin-
tion.ritll
ai.
1e1Il
too
Dire
ciur
Genetae
oetho
Conr
alCutsomt
Atii
niis
rall
onIs
aof
tthe
lCie
hilo
izic
iSu
epal
istRuîu
lics
thant
siistU
tîîDeneclor
Galh
elof
tlit
Cujomul
Cmit
aut
Atiàanisilanon
shahl
bea
citi
hen
oftl
eSioliktSoclailsl
andvil
Uitvrsvice
YelSa.
1Direc
''eGenvetlr
(uth
rai
of(le
Cent
mal
Custois
Adminisndahisn
auJ
liiall
.letUp
àlbuda
inointe
aid
rect
hled
nitee
MiNlsiur
ofFareignTr
tdu
ofos
lova
kuc
ocis
list
Repc
als(
Rolu
blic
.
Suci
luit
3
mswiClebluuateractorial
I1sto''lDCutats
terecloraeu
ferh
tho
Cauci
Siep
ubli
cRUIandJC
e4U
thDirectorate
ifouil
helurota1w
Slua
ukSoc
iepist
i,Rue
ubina(
thireu
ffreii
ferered
as
"Cus
tomsDir
ecto
rate
"irh
alui
amsi
lIUa
genc
ies
llfIth
sr(l
ieCe
ntra
lCu
s-dmi
nistra
tiono
ntheît
erau
toea
rofu
ryut
tpec
rese
eRei
vutupubilcs.
e1
usto
msDi
rect
orat
eLct
the
ieli
adud
Dby
ati
rect
oral
lshi
eapbd
aî-
j.'.iu
alndlr
ecal
led
1uyî
tlb>
niet
Miio
fleo
ain
reTrgi
dfte
heCz
eeho
(L'u
clsl
ovak
saHousesllulmm
Sect
ion
4
estumlohilseouaser
thel
execytkt
ageb
cues
ifUN
cCumt
iismin
istrat
ionait
uious
tomt
choI
îsOu
sal
sheî
ebu
osth
blis
sdans
itterrtltoîrniOlui
jirîis
dlcton
(iUtirichallb
eitel)
mine
rili
edby
the
Fediral
Ministry
ofForeigneTradu
reem
ent zî
LLh
whtl
tmetenteîotî
central
agenoies
efes
tato
admi
nist
rati
oneo
I'lî
hCzl
clos
iova
iali
Socl
Hst
Riep
ublc
hnd
tietwo
nati
oeal
Ropu
blih
s.Tu
eal
itori
Minisfry
oeiF
orlg
neTr
adumaa
estubIishmustoas
hrunci
offa
ces
us
nent
(>uI
tpa
fs
o0'Indaividul
mst
ois
hous
es.
13t
musl
ots
hous
eslocated
onte
hetcrrilfrt
otiee
Czucih
Socalest
Ru-
publil
cse
albu
dire
ctly
suno
rdii
toed
hlu
tbe
must
ous
Dire
ttor
alet
fer
lhu
zecclalouiuîept
Rt(bln
icead
customs
houseatloconedthe
ieiwtturriory
efth
uSl
uoak
Suci
alis
tli
pubh
llsl
aidbe
iirectlo
subttrditoed
euthoomustuns
Di-ra
teuür
ethe
,lo
eaSl
uvui
Soct
lesi
Ropublic.
(C)
tocuslousesuisseocstIauaded
bya
torecWrwhl
she
lbuc
nteo
isit
dand
red
ilutth
byhre
tiiucf
otho!
[lperesIectivu
mstois
Direttorale.
onîlio
51 1
mushois
Ious
eseo
catu
thon
(beestftunt(rouLiers
arnt
frou
liet
muslois
hous
est
Cusloms
houses
locitedln
port
s,al
airportsiandthn
oile
rplaces
wtîr
UUhe
yoaty
Lulen
tryant
exil
eomu
stuo
sin
spec
tien
lro
aisa
cone
deroul
tobu
ntir
ouul
etmu
sion
shouses.
Othe
rmustois
hous
esar
eco
nsid
eoed
etu
bud ii
liimushois
louses.
(2)A
lislstoms
iltOI
houses,
mustons
branch
offi
cesand
the
terraloriul
dist
ricd
sunher
tmpcu
mIet
enen
diiachvidual
must
ois
housallshuii
beissued
eyei
cFadernistitlsfry
o!ForeignTrade.
Cunp
teac
ethf
litt
CenI
Cust
oms
iaoi
inim
tint
iral
ion,
Cmstois
ctreutoraaes
uudt
cmsi
ons
eousas
Sect6on
OTin
Ce-traltCmsioîministrationsiht
slall
| 1rectd
indaU
noco
nate
the(bu
iwo
fkth
e(li
atCmsi
oisect
rattor
ales,
(b)vpromide
fhr t
iere
aliz
atio
noe
tho
task
sof
the
Fede
rali
Minî
stry
ofFo
-nigu
iTr
inlit
the
cmst
fie
tiLnd
uîder
theupr
ovis
iofs
tt'he
entu
amaAothe
tahextent
specified
betinistriiSl
Fofiorelgn
Trafetot
(he-
Czec
cola
luvu
kaociulist
Repu
blic
. Sect
7n
q1Th
stom
sLsIIeDir2ctoraue
lhali
lUrect
atnl
aud
cont
thl
cie
Cmsthis
esusoS
luca
tedt
hj(le
terr
itor
ytcf
(he
ecti
venational
Repu
blic
;pui
ic;
o)bco
cpei
ahe
weta
uthu(othorititheofeUic
ruse
ecti
voRepin
icalai
eUses
the
eImple
mentat
ionanl
athof
eienprcsoit
Act
afects
'mhe
eoie
etin
cuh
sutic
authorities.
n8tiou
L(1)
Tiom
cuho
eisl
luaes
shul
lIa)
carr
yuot
tcL
siom
stn
spci
foea
oruUx
pmpo
rtai
nl)U
aUd
tran
sioo
of;g
auds
.(b)
rith
one(
ier-
leasmpoftinioried,texporiid
andi
tran
slte
dgoods;
lc)
asnd
sait
tco
llet
tmcu
situ
sdu
lies
;ns
ider
offe
nces
hamuen
ugaiuttmcuseoilarioniitlUUs;
*n<
1/
(e)
levy
tlsOus
onorganizations
for
brea
ches
ofcu
stom
sregulations;
(f)
fulfil
thei
rot
her
duties
spec
ifie
dby
thepresentAc
t.2)
Cust
oms
houses
shall
also
carry
out
duti
esspecified
bysp
ecia
lre
gu-
lation.., oueparitlonetolwneust
amoa
smi
dust
aiti
lnoa
dno
htle
ren
cies
sse
ctio
n9
Aenuiles
ftth
eCu
soms
sAdmiisutrtuino
shall
l)ireplorttlotIhe
sttgeaouthoililesntdtlheCze
chos
oeau
kta
tteBn
tkserious
asesSo0f
violation
ofth
ecp
iers
ent
Actin1
teomi
port
,ex
oert
and
tran
sit
ftgo
ods;
i)l
epao
tgtg
ote
ofii
nnci
all
aminis
tratio
nso
nsifi
nanc
ede
parm
ient
sof
ao-
ionali
cmmnttleusanscertaneicaes
eweceut
axes,
levies
orftees
riovdt-
edfur
unea
rthl
eeu
gult
ioni
govrning
ttaxes,
levi
esnd i
feus
have
not
eunu
alidtIothle
stat
ewi
hlrep
lect
ouim
poar
ted
orex
poto
edgo
ods;
(c)sup
pllyto
astait
enatur
alao
ffic
esâ
inourmailo
ion
i mpotied
good
sauc
-quired
abro
adby
iInh
erta
nce
oras
agftl,
poeildet
aht
such
goos
are
bube
cutt
oaot
eria
lhfe
ues;
d)re
poct
tothi
P'osecutor's
(ffi
ceor
agen
iies
ofthe
Nationil
Secu
rity
Coop
sas
cert
aine
dfa
cts
which
warr
ant
thesuspicion
that
acr
ime
was
committed
inthe
Import
ation,
exportation
ortransit
ofgoods.
Section
10
(1)T
hest
ate
authorities
shall
(a)pr
ovid
eth
ecu
stom
sad
mini
stra
tion
agencies
with
all-round
and
effect-
ive
assistance
inar
rest
ing
good
swhich
are
import
edor
expo
rted
orar
ein
tran
sit
atvuriance
with
thepresent
Act;
(b)
repo
rtto
thecustoms
admi
nist
rati
onage
ncies
case
sof
viol
atio
nsof
the
presentAct i
nso for
asth
eyIe
arn
oftheminth
eex
erci
seof
thei
rcompentence;
(c)surrender
tocustoms
administration
agen
cies
goodsforp
roceed,
ings
under
the
provis
ionsofth
epr
esne
tAc
t.(2)
Agenicies
acti
vein
penal
proc
eedi
ngs
shall
surr
ende
rto
the
respect-
ive
customs
hous
esgood
which
aresu
bjec
tto
customs
inspection
once
thepenal pro
ceed
ings
have
been
concluded.itudutid.
fficersài
uhli
ce
11ia
luil
I
erm cu
stoms
offi
cerc
overs
ever
yme
mberof the
staff
ofcus-ut
I<le
soe
cus*
eCustoms
Directorates
and
the
Cent
ral
Customsn
Mlin
uCeu
tral
CuAd
mlui
s-il
sthe
task
sset
bythe
presen
tbte
lny
ilhu
pru
Acr
umde
rlis
orhem
eU-
I)lYIiidiilLutàl.
lol'Aitizenma
Lubv
aome
îtiui
nito
bsco
ffic
er,cuolemS
ettî
cer,
whO
thes
ocia
list
system;iau
sucl
uli
sysi
egritys
alVic
iitugIrat;
Tlîa
Acon
cern
ing1f
orei
gncer
aain
erua
nage
ment
chat
gomililaugem,
984a
icnc
erni
ngexp
ortpro
ceedin
gsg'xl
<àti
ueeeda,
84ui
conc
erni
ngim
port
proceedings,
aaaluu
rtjauceuu
84tàconcernfing
protec
tion ag
ainstpes
ts,aa
liaulmicila
lpub
iss,
n import,
transitan
dex
port
.ila
laitpurit,
Ilaull
bitirt
a.
lc)tlm
conpol)tienlocarryoutcusiols
Iuspec
lloa;
icat
ionue
sil
emen
tslf
ledqualllca<lon
ruqulraanoat.
Suct
ion
12
(11Ev
ery
cust
oms
fflcer
shai
ltake
anoaih
ofotlice
which
reads:
'As
acu
stoî
nofficee
ileeeby
sole
mnli
aple
dge
allaglanca
tomny
socl
dl-
isthoalland,
lhewo
rkin
gclassan
dail
the
working
peop
lele
dby
the
Coiituuîlî
Party
ofCz
echo
slov
akla
.Ipledgi
eubc
anmhoofficernd
ditc
iplo
tect
usto
iscollierand
lopru
ltci
lse
i<er
usis
het
the
socl
atis
tig
htsao
dits
citize
nsiatt
irglît
ïS0f
lis
lilUiis
ction.rrylIagoui
cust
oins
liuypuecîi.
Ito
IInl
ilrr
ovtny
pÛlIticUlrx
isml
OusI
esson
bhebasis
otMalXISILolaî-
isu,
<ie
ftandana
to
ntig
eler
dlandningtessioaul
educ
allo
nan
itra
isaai,
iint
srat
lin
aiai
aln
ltrctv
icol
serg
mily
nlp
rote
ctslli
c<ly
ubz;tve
atd
làruta:L
.bluta
uaiLi
servic
secrets."
(2)nfirmyhcustoas
efilcer
slalihioeiiin
ture.o
alhol
offi
ceby
lis
sagiai
Sect
iol
13
(i)n
le
'utlem
nnd
oflit
iomtlo
îîrequireneits
utcustons
Officers
shall
aude
niru
ilai
fhy
eiunFeadrui
Mila
seme
ntFoth
gaTr
îae
Inagreuistai
wiali
IlieFederalaMiiffairsoe
Labour
and
Sociul
Atuilrs.
2)Thm
ooffiul
ultoern
oetcu
ftit
suft
icnrs,
thema
nner
otli
swe
aria
gdnl
<leh
îlnk
beoe
eter
mine
dffictre
slah
eha
diee
rmiu
iae
bylhy
qFe
dura
lMl-
iisibiyut
Fuaeigmi
Trad
e.Suciluai
14
eCusth
otiso
ltlcers
slilti
aponu
inip
lace
sonarry
aweu
îaoa
ailau
ides
aadutithe
ceon
eial
oini
nist
ryi
oftîî
uFn
uTal
eMin
islry
utFo
reig
ia'ra
daer
alMin
istryof
thein
teri
or.t
ilM
iaalst
ryot
Ille
lalr
ior.
1)o
cuslul
î.oap
onrs
aethur
îaeda
h1c
arry
aweuu)oi
undu
rparigrUpl
I
iiuve
aiy
ust
mlii
weaptionu
narrynnghout
cusi
ons
lnspecboin
oaly
iatl
efolluwaag
cuse
s:
li)nai
tlau
ncas
tofa
iLtacn
suay
defeaainst
urder
uàver
aaiattack
aguial
ashi
hpe
rbni
ngr
amut
tack
directly
tlrnat
euaaiu
hia,
orant
alta
ckag
aiis
lhue
Ille
oeaiguillepersoe;
bmla
ihui
dpr
lotha
ivesia
lfcu
sani
scl
eckl
oint
lle
esca
peot
aduagerous
cath
ntur
whih
didnnot
stop
wfleai
repe
a<ed
lycl
alle
aged
and
-ihis
es-
eupe
cans
ici
beolaerwise
preventud;
laoe
Ifurpue-
lopr
empt
ingie
escp
idot
toms
nattuaipliag
toavolû
cusilp
aius
ilit
ieje
ctlu
iîdidcrnos
<te
sthen
freniur,
who
<ii
att
siop
wlmuî
vu-
peaeedly
ciiu
elap
igea
ndwho
calnot
bcotherw<su
ulpr
ehen
ded;
dl
laOrdoemt<e
eckp
oint
ast
oIic
leichons
hecleloiiit
avehcloe
whlCih
didi
ootwhen
)hh
eiln
seiloîierpcied
'rvliea
clalleaged
test
ol.
13m
Woffficerag
llstaualol,
neCu
stor
sut
ficu
lsh
ahi
luke
ail
micessa-y
tto
endanger
tai
life
and
health
ofotheriige
Ihelia
uauid
lieu
lth
utulaea
pUIt
ons;
;rli
esIa
thUISO
have
thedutyfe
spal
eas
mucb
as
possible
the
litU
onis
direct
ed.i
ugaiiist
whli
ihib
acIIUI
IIS
diretuI.
onis
cases
wher
ethe
purpose
iaOtuse
aWeÙpuIi
ilacususwhere
<lue
auaj
puïc
s.e
IOlIUws
mituy
bu
ucIlî
byIe
ssex
lreu
iae
aiea
s.in
agreem
entwi
ththe
îmîist
ryT
-Eercigaî
Vraded
aclting
ilagmeit
w<lia
lahail
the
condi-ry
thu
IntelOer,
sIaIUI
regu
IdIO
Iligreater
dela
il(lie
cualu
cond
i-<l
itciacial
alsimi
mucUs
ua
i<l
auLam
etîmud
Isut
iaSa
ing
eaU<idh
umun
di-
e>C
Qo2>
tar- - L 0
nons
,the
circ
umst
ance
sand
the
meth
odsof
usin
gle
ssextreme
means
byacus
toms
offi
cer.
Section15
Conf
iden
tial
informationiuu
Cust
omsofficersfilaother
empl
oyee
softhe
Customs
Admi
nist
ra-A
dain
isil
ta-
eep
confidential
all
matter
sofwhich
thaii
iarnichth
letari
nlie
cour
seg
their
duties
.hilirdl
ults
.l2
j'l
ibi
t'erof
ForeignTrade,
'oea
egLT
r'la
tao
rate
oDi
rect
urtl
eor
ama
yrelievea
cust
oms
offi
cer
oranotheremployeeof
theitioliter
OIn'
oyeu
ftilie
heîî
sîoî
îîs
Afiedinparagraphduly
specil
udit&l
liatru
1.
CiAltER
O
CUSTDMSTE<RITORY.
CUSJONSBORUERZONE
ANDFKEE
tUSTOMSZONE
oms
burd
erlurrilury
unit
dcI
iiio
ium
zone
Su:sliala
slov
akso
cial
istR
epublic
isasi
ngle
cust
omsi
stitepuilic
Isa
single
ustuluîs
lut81
lluu
Sa.wlài
17
trip
ofte
rrit
oryrunninga
longthetu
siri
put
territory
ruit
itli
sgul
igIt
iers
from
thefr
onti
er.Communities!
ilvu
kilu
siue
lare
sIr
uaaî
-(lle
froî
liie
Coum
mîau
aima
ies
stomsbo
rder
zone
roii
s(IlC
list
eci
Ihe
aimiii
irii
lits
ofthe
custonis
rder
zonI
eossingîîailes
nuieud
itîsideltU
ezuîtu
but
lilakCd
wlilh
tacu
s1o0
1crUssiIIg
îussi
byrail
ormia
ssiur
eamut
epa
riut
flic
custouIasborderaii.
12)
Terr
ilor
ywliacil
isatut
ueu
stui
sis
bzone
Isconsidered
goble-
mUis
iirleriur
131
Aclti
aligr
witlxvît
ilFu
tera
iMinisqly
of(l
elailtoiur,
(tu
F'Ld
uàal
uMlisy
ulFuI
'cigilu
radu
shail
spljci
fy'(li
tdulatils
concerit
(litc
llaiia
iircul
iuiul
lilecusuiuils
auer
ZUuI
M.
Frau
caas
luai
li:une
Sech
Luil
18
IIIlI
the
iiteiest
uflî
auil
uîi
caue
m'al
aItilaii
ecOi
îoaa
ilccLOjIiti,
lii-
rtgltg
itratIe
liuJa
rati
,a
1reu
Ltusuitis
zuta
usiaay
Lbees
labl
ilsl
edli
t,te
a'ri
bury
UtIl
leCz
eiîu
siov
uak
SuclUialis
lCepîlIc.
12Th
efrce
custuimis
zonm
esh
aul
beforsloringgo
nds.
131
L;oudâ
sutreti
allll
eIre
ciiaLuiais
zumii
imay
bur'e
1Jnctd
aild
Uces
seu.
141
luù,
udJ
shai
lbt
addsiiliudlitdface
cust
ois
zone
fre
utdu
tyur
cublusuà-bon.
SLca
liAi
111
Free
cusitoi
zoics
slal
lbu
eàtu
aili
siby
the
F'tc
der
Miîi
stay
utuieig
lTrade.
I21
'le
Fesi
raIM
iii
iy
uorl',
uitlig
Tradu
siuiib
ide
leiciiiiie
lihe
ilUîi
Sul
stur
lun
goud
s'isiàu
lace
cust
ulmi
solue
îiiid
silae
coulîklia
uaider
wili
act
gùmuds
sharedls
ifr
eecusioliasziliay
beretiaed
urpr
oces
sei
iasaci
£uai
c
31T'e
l"'uei
aaMinislry
o!Fo
regi
aTr
adu
sinlui
deleruiltse
bite
iutlitu
utCU
SIUI
!IS'a
isLt
ctiI
(i aiaecube
outootis
wimtie
lar
ubu
bost
urud
lifar
ccu
stum
szo
ae<r
relecd
liur
efro
in.
CHAPTERTIkk
CUSTUIMS
INSP
ECTI
ON
Divlsàoiaa
O
Cane
rai
pruv
isiu
it
SoctIon
20
11'T
hrt:p
îui'ju
scusiüis
inspection
Islo
sate
guar
tllill
eprîleulauiut
L*Co
ClJl
und
utser
soci
ety.
wide
tliteresis
liuI
(ui*nllnurltuonl,
e»pxtu
latihu
lan
dtrUasit
0fgoods.
(2)
Cust
ois
isipec
tiloia
the
imporls,
expo
rts
uiu
transit
utgo
ual
su-
cures
leob!urvuiicuol
lte
rliats
und
dtles
set
bytliepresent
Act
uid
byIle
regulaitous
issued
unde
rlls
provisions,
aswo
ilas
the
obsorvaoce
otrights
and
dulies
sel
bytpeclul
r8gulaalonsconcerning
buas
asi
reslri
clions
ofiiports,
expo
als
Uitd
trlasit,
andclei
mssi
ons
toen
uagu
elia
orei
ggr
ade
uctivilles.
Sect
io21
Ail
iiîoried,
exporevd
und
traais
ilegoods
tre
subj
ect
10cu
slui
nsiî
Cuuds
Sectlui
22
11)As
tiderstood
byth
epreseat
Acl,
lIelut
rgoods
covers
ailiovable
maater
il'iiiiîgS
Will
wil
eex
celp
llon
O!bil
lags
anU
valu
eswlsosu
lpor
lul(
dOXpor
ure
govviîad
byll
ere
gula
tion
sco
acer
nhag
aore
lgn
cxclaage
:ouilr
oi.(21
Ofth
elfings
wlus
e'i
ipor
und
expo
rlar
ego
veri
tuby
toie
lga
ex-
change
cont
rol
regultiîot
lheimport,
e»porl
and
transit
Ofgold
for
la-du
stri
alpu
upos
essh
all
busubjecl
1ocustoms
Insp
ecti
ol.
13)Th
eFu
dert
lMbmistry
ofForeiga
Trud
e,tic
iaii
Inag
reui
aîe
wi(t
Ile
Ftedlu
rMi
nisl
'y0f
Flîm
aiea
siau
lspucily
iyNuMlce
wîul
Klu
lauuldur-
slood
unler
lie
leni
gold
laalidusîriua
purposes.
Suct
ion
23Coumerclal
gocui
are
ull
tîIbgs
wlch
are
the
obje
coto
luul
mItgre
aac(iv
illus
Ail
Ohter
tiiigs
truam
u-co
iîîr
î'la
goods.
Seesîl
l24
Goucts
slul
ibe
suib
ject
lûct
islo
lils
Inspetiun
(4)
laihi
case
ufiai
iîoris
frui
Ihelime
thegoods
ente
rlue
erri
iory
utIh
eCz
ecîi
slov
ukSo
cial
ist
Republic
unli
ilil
eli
nea
cuStumits
lUiJsu
letise;
tlifor
trec
c(ic
ulal
bon
itCz
uciî
osto
vak
ormu
ilgo
onis
wili
Ddullbltte
staltus
are
rc'e
xpor
led
ubro
CD_
:The
Act
Nu.
142/1970,
coaî
cuer
iaîa
gfo
relg
iiexcimUigecOurl.
> co
(b)ln
the
case
ofex
port
sfr
omth
eti
meth
ego
ods
are
proposed
toa
cus-
toms
hous
euntil
thetime
tlhey
have
crossed
the
frontier
orun
til
goods
released
unde
rdutiable
stat
usab
road
are
re-lmported
toCzecho-
slovakia
oruntil
thecu
stom
sho
use
rele
ases
from
for
free
circulation
abro
ad;
(c)
Inth
eca
seof
tran
sitfrom
thetime
thego
ods
ente
rthe
terr
itor
yof
the
Czec
hosl
ovak
Soci
alis
tRe
publ
icuntil
thelr
eadI
abroad.
Division
Two
Execution
ofcustoms
inspection
Insp
ecti
on
Sect
ion
25(1
)Customs
lnspection
iseff
ected
thro
ugh
actu
alInspection
ofthego
ods
and
cont
rol
ofdocuments,
papers,
tran
spor
tand
disp
atch
docu
ment
s.(2)
The
Fede
ral
Ministry
ofForeign
Trad
eshall
specify
the
details
re-garding
theex
ecut
ion
ofcustoms
Inspection
inia
Notice.
Section
20(1)
The
purpose
otcustoms
insp
ecti
onis
tode
term
inethee
type
,am
out
andoth
erfacts
rega
rdin
gth
einspectedgoods
inor
der
toas
cert
ain
whether
theexport,
Import
ortransit
ofth
egoods
are
real
ized
inke
opin
gwith
thepr
esen
tAct.
(2)
The
cons
titu
tion
alan
dother
lega
lreg
ulatio
nsco
ncer
ning
protection
ofpe
rson
alfr
eedo
man
dsecrecy
ofthe
post
smal
lbe
respected
inthe
course
ofcustoms
Insp
ecti
on.
Section
27(1
)Wh
enca
rryi
ngou
tcus
toms
inspec
tion,
cust
oms
office
rsmay
effe
ctpe
rson
alsearch
incases
warranting
the
susp
icio
nth
atan
Indi
vidu
alcr
oss-
ing
the
fronti
eris
conc
eali
nggoodson
hispe
rson
.(2)
Ape
rsonal
search
maybe
carr
ied
out
only
after
thesu
spec
ted
person
has
falled
tocomply
with
theorder
ofthe
customsaf
fnfi
"er3to
surr
ende
rthe
roncealed
goods.
Section
28Customs
inspec
tion
ofletters
shall
beca
rrie
dout
only
ifthe
reis
warrant-
edsu
spic
ion
that
ale
tter
cont
ains
not
only
awr
itte
ncommunication
but
also
good
s.Se
ctio
n29
Exem
ptio
nfr
omcus
toms
inspection
(1)Exemption
fromc
usto
msInspectionshallapp
lyto
(a)
good
simp
orted
and
expo
rted
byrepresentatives
ofthe
Czechoslovak
Soci
alis
tRe
publ
icas
welI
asre
pres
enta
tive
sof
theCzech
Socialist
Re-
public
and
theSlovak
Socialist
Republ
icont
heirtr
ips
abro
ad;
(b)goodsim
port
ed,e
xporte
dor
carried
intr
ansi
ton
trip
sfront
orto
fo-
reig
ncountries
byrepresentatives
ofother
stat
esan
dot
her,
pers
ons
enjo
ying
priv
ileg
esan
dImm
unit
ies
unde
rlnt
ernati
onal
treati
es.(2
)Al
soexemptf
rom customs
Inspection
shall
beIIe
the
diplomaticf0
11ll
îc111
1ofthe
Fede
ral
Ministry
ofFor
eign
Trad
eand
Cze-nttle-
caoslo
vnkmat
icoaiu
tuic
iIissiolis
ilJu
L.1i
plomat
icma
llex
empt
fromou
nplroai
spection
under
intern
ationa
ltreatiesaJL-riel
talles;
(b)
good
sex
ampt
InInyithduee
casl
iniite
Fsde
raie
Mlnî
slry
ofFor
oigi
Trade.
131Tl
eFaferoreignT
radeoi
Ffqm
Tre
vemect
initIn
thgren
itnt
wtih
lieFederal
MiilAffairs
stil
ldete
rmine,
s£iii
.:thermeta
iledll;eb
yNo
ticeltaied
scop
eof
persoods
areex
eswhfre
got1tim-àrexempt
(rom
cusi
ois
Insp
ec-
Section
3D
Direus
tomser
wviiio
nend
ctlumi
JutsL
.&1(1)
oms
Inspectst
tocus
tllnae
m1r.}u
Cmay
bepi
acod
unde
rthe
direct
supe
rvis
ion
ofcu
stom
sto
msse
el.r
unde
rcu
sloi
nssfa
i12
)lie
lert
cunderstood
asdur
inggoods
inco
n-s
urulin
ggouda
Inn-
veyances.
nd
room
swith
aseal,
markor
othe
rwtlt
aàsmti,
mark
o01llerr
liea
nsso
thai
them
good
sca
tnot
1,'themvedtf-oi
orplaced
Into
hent
wilh.
oul
leav
ing
visi
ble
tracem
oefbt.
,k.ia
oroàa
daua
god
cusl
oms
seol
.
Di*
sio
ilTt"e
Aulimariy
ofcustloti
ollle
orsduring
cuio
tmts
in
,eIi
lnSecîlo.
IlWhcustoms
lIg
oui
CumI
ons
tuspection
ctJ3'o
inofficers
iay
enter
the
prizations,
containinggoo
dssu
bjec
ttoz
.stdon
r,coiaamilng
gouc
issubitic
cof
soci
alis
ttil
nan
din
spec
niza
tion
soi
sodl
alit
and
other
orgaia
izatal
ico
ncer
ning
sucn
goods.
offi
cers
usto
msbp
individualssaorni
L:flce
may
stol
)lsdiv4dual
nnd
Innv
oyti
ons,
aîd
carry
out
cusn
ois
ltsp
ecuno
ofluggage,
conv
eyau
ces,
ingdocumentsud
trai
spor
tnn
dstl
pjiî,
e 'r-unim.
CHAP
TER
FOUI
TRAN
EPOR
TATI
ON0F
COC)
SACROSS
TUEST
ATUFR
ONTI
ER
Section
33
fronti
erluan
ofgauds
et(le
rloile
froiml
iInrtviduals
and
Organt
halota
lsfr
ansp
olli
nggoods
across
lie
site
troa-
lfeont
ierl
usto
mae
Ihegao
dspres
ent[r
ouil
lect
islu
shouse
nnd
lireso
utImport,e
xportents
rela
tIno
fthe
goods.
iort,
cxpa
ortransit
ultlih
egoud
Secl
on
34
Cist
oas
routes
and
eustîis
croq
slng
points
(h)Goods
faynte
transpoaled
cros
st-
estate
(rou
lier
only
nion
gcu
s-to
mnroutes
aud
througl
custois
cros
siîg
points.
(2)Customs
routes
are
spec
afie
anse
ctio
nsof
railway
line
s,ro
uds
nid
tvaleiwity
Icat
onth
efrontierc
usto
msss
ing
point
lulhit
ero
utie
rcu
sioa
nsortsethtln,
Inlie
tase
noth
air
lInltp
lnm,
lieairways
belw
eci
lie
stale
fro
lier
antli
ecustoms
tirpor
t.
totD
D L
(3)Th
ecustoms
routes.s
hallbe
dete
rmin
edby
the
Fede
ral
Ministry
ofForeignTrade
inag
reem
ent
with
theFederal
Ministry
ofTransportandthe
Federal
Mini
stry
ofth
eInterior.
(4)
Tran
spor
tofgoods
olun
ga
cust
oms
routemu
stbe
effe
cted
withoutlioîti
ieity,
tiIhouian
yecI
nlth
e1(i
Ccurgoithout
ilotit
any
uepaftim
Ironl
1l1l
mcus
toas
route.
(5)t
Amcu
slon
scrossing
poinhe
stit
!pp
int
ilec
ifle
thfo
rIl
epasfaIe
otAn
-li
vian
alt
nnd
irausport
dfgo
ots
acro
sstte
stalt
[roulier.
1°)dAnilutivldial
thses
Iera
ldviil
rtin
fsry
elnorside
mrat
aîa
ypermit
Ilh
tran
spor
tof
aoods
icho
sstl
est
atti
Iron
iler
outs
ide
acu
stom
sinr
ossl
îgpn
dmasitlny
spen
lyha
twlm
uii<esii
such
pirm
itIs
gobe
Issu
edby
the
frut
int
mush
oln
lous
e.h7)
Tte
'per
miT
toiranspootguods
tui
mustons
cnossiug
poinf
omtrous
sucit
atpe
inl
otha
caha
ntil
iamustoois
ruteseay
buIssued
byneae
ller
est
[ron
iler
mush
ois
lous
e.Section
35
calî
eyon
cms
lnOi
lysunhecolvoyamaesbe
yhl
cused
fon
tram
spor
tig
goods
mfroin
abrohd,
wlic
not
uantain
îniai
secretneasily
nsilydelectable
spac
es.
12)
Ennlusetble
comp
ntim
oîîs
tfec
onvo
yanc
esusod
for
the
carriage
ofguuie
tndir
tomusieis
sual
shei
flu
litied
wlth
anpl
iamces
ftcini
lahitg
teatnchlmof
utcmstoni
seui
s.1onCt
ucee
ynîs
alshi
ldbe
(ned
itel
soto
pljir
teni
lth
mre
iova
lofdgools
iler
mroiu
hrtla
cementcmnî
ther
ioio
goths
Iler
eft
aller
acu
stom
alse
ullesn
ueff
atiitedltereithwlliout
lnaviig
visi
ble
trac
es.
fito
fTt
Iran
stoo
iun
gaîi
zioi
tins
athe
iîuto
si
tion
Oîi36
(1)
nspm
îtor
loni
gaizan
iots
anhdt
epos
talhut
loriti
eslha
hlenabce
eus-
lois
hous
esto
caro
y<uu
cohm
(is
InspectiIn
litce
nvoy
ance
sper
atio
nal
nai
tehouses
and
tîlInh
otiela
pencoo
ntaini
ngng
goods
whic
har
eImported
orextod
eciohich
:liai
nItn
tran
sit.
12hTle
Feae
rtln
iitl
siry
orFign
miTr
ade.
tani
iig
Inag
reem
enit
hwhtle
FedlrainMitisiry
ofaT
rens
torl
dnti
the
Fede
ral
Mitishrf
otmConiuilcaniois,
lldu
(rma
ine
byiîy
Notith
lie
aiti
Als
gonenyith
lue
proc
edur
ete
bulfte
-loted
byargnations
inii
helIu
cimt
oîs
insp
ecti
onoo
gnodhisild
eui
bynrahs-
poot
argî
ntio
nsons
ath
(pe
hosa
,ns
well
us(lie
aeltii
sre
gard
ing
lite
tact
-hi
lus
tsed
ftra
nsui
hpon
tihg
otrl
nvit
gogo
ndu
ject
cttlo
cust
oms
Inspection,
nswe
alth
liemoousan
dpr
emis
eedi
etfd
(orcomtuin
lispictlon.
teonAm,
371lusCîmtois
houses
shal
laerech
tJnrpîsîort
onga
îtianloin
d(hei
tit
sonihtle
cdilltionsfol
ratr
nisg
tif
usto
msis
insp
ecti
onos
uan
iot
tdlis-
utrbhtle
operationfo!
shliroanizations
andthe
post
beyond
ndht
leesneittal
leer
.ec
12)
Tran
spor
tor
gnit
alno
tssl
ail
terminelc
agreem
enttt
whth
lere
-eîtciive
Cuoms
tsDi
rect
otal
thll
necu
teas
iry
waitinp
ueod
cfot
cost
venc
euîs
tsed
forre
luia
rpassenger
orgoodT
iran
spor
tlat
h(fe
cust
oms
crosniig
inli
tfo
rcarrying
ouc
Cusmous
inspection.
13)Cusmolhouses
shall
nlobe
hlju
bleueoftrnyw/
magedu
eto
thedelayIbel
iyoe
anco
nvoy
alci
nres
ulm
guro
omsci
nspe
ctio
n.sî
îuut
l.38f
.lii
3
Ctstonis
hall
son
tct
whetherand
how
transp
ortll(
wtrO
tsrii
iiîtui'
moi'.l
:îilme
;an
oli
are
Ust
nica
Iîitit
heir<
ties
under
thepre
sent
Actan
dtA.iom.1mi
elf
m-1io
u1sths
suen
liein
ttrans
portin
ggoo
dsfro
mour
ound
oraboro
ad.itt
ior
îrmmîid.
CIA'
TER
MIVE
CUST
OMSDU
TY
Dlv
isAo
nne
istpeslousa
liyandlltypes
Seclio
mi39
DiabIo
bIEgod
silI1l
Ale
lout
jtigo
os
mhalh
bhistith
theuxceptionuly
wili
tlimeXtI
UiIt)llt
oiuthe
odsr
iff
essduity
fed
lntlI
etau
i-tas
ctuty
Cree
.e
1Ex
port
togo
utt
shahio
nlysu
bjth
eu
exporI
duly
omnly
iflifte
iimi-t
n<.xiresslyslecilis
suclidu
ty.
iedasdu
tyfre
ein
intern
ations
usdshallrec
iitili
tergia
iloii
Oti0be
subj
ecte
loduty.
8î't1
IIt15
'all
il
TSrito
s
Sect
tlOI
40
111
Dton
shalhi
leIe
viod
smitcoming
tothera
tes
andi
tig
luliai
1raI
dw.itit
the tar
iffof
colier
cial
etAr
ictut
commimlerchalgo
ods.
algo
ods
shallbe
leviedaccordingto
theshl
ailbu
iovi
odacc
ui-dii
siglu
lilte
r.îla,
thetar
iffof
non-co
mmerci
algo
ods.
Thera
tes
ofn)-c
otiiin
ercial
goud
s.T
tus'
sof
ltoinclude
mîiomp
ensato
rycharge
for
limîcl
udcum
ihîîem
îsiliu
rychI
milfii
4lie
titr
niov
ertUx.
Sect
ion
41
Ircial
rtides
hall
bede
term
ined
andmi
mrci
nlgoous
silnli
luiîte
l.s't
îiiii
ilil
eed
iîth
eGov
ernien
tof
ths
s||ilA
boIssuCeI
byli
t1(u
îVm!
i'ii
iie
(zec
llos
lova
lîSo
ciai
lst iRp.
mmerci
algoods
shallbedet
ermine
dtirui
-coîiî
iiierc
lutgomt
mldsstld
thtitll!im
îtt1m
imaedlb
(lth
eFedera
lMi
itou-comiods
sîaluh
lx,
Issuti
clî
lite
Veut'imlIi
theFe
dera
lMinistryriao
byNo
li:e
iitagr
eoitit
cîtwi
llill
I'ltll
iriMtlA
11mAlh1v
o!Finiance.
etariffiaînîiiouiy
note
sto
lie
tariff
ofcommercials
gnod
s<mli
tiln
lMQt
Foreignoiniticrtcitilgo
os1
slaih
buoIsstiedby
tue
Fedorai
Miilst
-irytor
IUI
TroUe
IyNo
tice
A1tiigieetiiiIit
iliitu
eaodoestry
otfIItîoe.
Section
42
Cltssificahion
utgn
nts
l)Si
liot
iluh
ltav
-se
as
hOtie
clus
siti
call
onut
gnots
re,'Atrititg
ssif
ica-
menc
iotu
re.
rale
satid
cust
ottî
sti
tre,
tihedecision
nmiSUt:ii
rins
;:tî
omsAit
Site
iltt
AssUit
-tlalt
thlie
ioA
qusî
îucl
ive
îuîthy4A
'i'cti
-,itmi
glOtirdillt;S
lby
(liet
!to
itti
Nsui
Stîy
utro
ugt
Treîti
e.
(ar-_--v.' tDi-1 ci. c- oo
I
(2)
The
Fede
ral
Mini
stry
ofFo
reig
nTrade
shaII
spec
ify
byNotice
the
procedure
tobe
followed
infi
llin
ga
motion
clas
sify
goods
acco
rdin
gto
their
nomenclature
rates
and
cust
oms
tare,
aswell
asthe
effect
sre
sult
.Ingfr
omde
cisi
onson
thes
ematters. Sect
ion
43
Conv
enti
onal
-',
(1)
Convet
ional
duty
shaII
haelevIed
ongo
ods
Incases
specified
byIn-
tarnallonat
tren
ties
conc
erni
ngth
ereciprocical
exte
nsio
nof
cust
oms
prl-
vlte
ges.
(2)
The
Federal
Mini
siry
ofForeign
Trad
ema
yorde
rthat
conventional
duty
should
also
belevied
ongo
ods
Impo
rted
from
ast
atewi
thwh
ich
notr
enty
has
been
concluded
onth
ere
cipr
ocal
exte
nsio
nof
cust
oms
privileges.
Section
44
Exem
ptio
ntr
amcustomsduly
(1)
Good
sshaIl
beex
empt
from
cust
oms
duty,
which
are
exem
ptfr
omcu
stom
sInspeciton
when
Imported
and
export
ed,just
asgoo
dsin
the
case
ofwhicch
public
Interest
sorequires.
(2)Th
eFederal
Mini
stry
ofFo
reig
nTr
ade,
acting
Inag
reem
ent
with
the
Fede
ral
Mini
stry
ofFi
nanc
ean
dth
eFe
dera
lMin
istry
ofForeign
Affairs,
shall
specify
byNotice
thecases
Inwhich
good
sar
eexempted
from
cus-
toms
duty,
aswe
llas
the
conditions
unde
rwhich
goods
are
exempt
tram
cust
oms
duty
.(3)
Ifa
state
does
notexempt
good
sIm
port
edfrom
theCz
eclo
slov
akSa
-cialist
Repu
blic
from
cust
oms
duty
toth
eextent
corresponding
tothe
ex-
lent
spec
ifie
dby
aNotice
ofth
eFe
dera
lMin
istry
ofFo
reig
nTrade,
the
Minisi
tryof
Fore
ogin
Trad
ema
ylimit
ordeny
exem
ptio
nfro
mcu
stom
sdu
tyto
good
sim
port
edfr
omsuch
astale.
Sect
ion
45
Reta
lina
tory
custom
sduties
The
Government
ofthe
Czechoslovak
Soci
alis
tRe
pubi
lcma
yfo
rre
ason
sot
econ
omic
reta
liat
ion
spec
ifyth
elevy
ofsu
rcha
rges
tocu
stom
sdut
ieson
goods
lmpo
rted
from
asi
nlewh
Ich
discriminates
agai
nst
the.Czechoslovak
Socilist
Republ
icin
economic
relations,
orIn
trod
uce
special
customs
duty
ongoodswh
ich
are
duty-freeun
der
thecustoms
tariff
.Di
vist
onTwo
Titl
eof
thestate
Incu
stom
sdut
ylty
SOct
on146
ablish
mentof
the
tetfil
iecus
tomstgt
duly
11)
Ttet
leintheli
teto
lotu
slom
utyu
lyllnl
betesI
ibhed
bythe
de-ed
ilsl
onocu
stom
snfsh
oute
loleeriaseodsnts
for
free
culation.n..
12)
Itgo
odav
evn
dvd
e(l
cust
oms
Inst
ichl
onif
Ifthoe
goda
hnve
been
dled
fin
Ilmcoavention
osîof
thecon
dition
sdunme
rwhit
hhle
ywe
rera
lens
ed,
Ilv
tilleof
the
sinte
tocu
stom
sdu
tyal
lie
bcebl
ished
ietth
elIemo
meth
lie
dscrossedthe
stat
esi
irotliter.
Sect
ion
47
essuseteof
tusl
omst
dull
es
I1)The
duty
lhabe
hoassessed
acco
rdit
ots
ettalf
orth
ego
ods
and
theli
regula
tions
inforct
tiIte
lime
tae
eipa
tion
nifor
trnhty
lretea
sowas
tiled. If
Il
porall
yily
Imto
rled
ogon
dsar
erel
eased
forefrai
cîlati
onlon,
the
cust
oms
duty
shall
beas
sess
edac
cord
ing
theitta
tetf
oethe
ogoeds
ath
Iteèegtions
iin
hiforat
nttte
lime
thp
ajpltc
alion
ftrmie
iporar
yImto
tlalio
nof
thegooda
wvilfl
ied.
l3)th
llego
ods
evaded
cust
oms
Inspec
tion,
the
duty
shal
ebs
assessed
acco
rdin
gto
Ihestale
ofth
egobdsatd
Ihe
regula
niois
fntor
aeet
tte
lime
theogode
wore
transported
acrosset
hltta
le(ron
iler.it
is5Is
impossibto
ladelerminewhen
thoego
dsha
dbe
ennra
ostlrl
edacross
thesta
lefro
nfler,
thedu
lylhail
beas
sess
edaccordino
thelit
ategf
o!th
ego
ods.
and
the
re-
ations
inlit
fora
eet
the
liteI
heev
asio
nof
cust
oms
Inspec
itonw
as
ascer-
nedned.
(4)tf
Iheloi
ndof
goois
Isknown
but
ihel
rcharacler
cannot
bedeter-
einad
nccirdIto
la
thecu
stot
slfa
rif,et
hodu
lylsh
albe
asse
ssed
according
Ioth
ema
ximu
mratf
oatheres
pectiv
eactep
lerof
tta
Inffi.
(5)
ItIhe
tuly
'Is
asse
ssdla
ccordint
lthIle
pricef
oath
ego
odsan
dthe
parlyo
tathe
cust
oms
proc
eedi
ngfa
llto
docu
ment
the
pric
eor.
tslate
sa
sum
whicho
eses
notcorrespontothe
eac
tual
pricef
oethe
goodst
Ihe
cus-
toms
housemay
determine
the
price
accdin
gtoo
lisow
nexperience
oon
ite
tabasis
ofxe:p
ertop
inio
npr
oduc
eaet
the
cast
theflpar
tyott
Ihecustoms
proceedings.
(6)Th
ede
cera
liMl
nist
ryof
Foreign
Trad
e,act
iniIn
agreement
tilt
iheFed
eraIiM
inIstr
ydoeiF
Inance
anthei
eFed
eraliM
inIstr
yfot
Comm
unic
atio
ns,
shall
telmin
ele
byNotice
the
deta
ilo
cfassessing
cust
oms
dutiea
mndstl
-pulate
the
case
swh
ere
the
asse
ssed
duly
,mayebc
collected
bythe
post.
Sect
ion
48
PayabIlilyfoluctslsmautyiy
The
custom
sduti
Isdu
emed
iately
lyupot
Ihe
release
ofth
egoods
for
gree
circ
ulat
ion.
Sect
ion
49
stpo
neon
mtno
nfpa
ymtn
lt1
)Thectsiomshousema
ygrant
apt
sIpo
neme
ntof
the.pa
yment
ofrus-
toms
duly.
intere
stshl
îeb.charged
onth
epo
stpo
neme
ntfo
tthe
paymen
tol
customs
duly
andon
arreari
Insuch
payment.
(2)Th
eFederal
Minisi
ryof
Foielgn
Trade,
actini
Inag
reem
enti
thlh
the
Fede
ral
Ministry
ofFi
nanc
eant
IheeFa
delai
Ministry
ofCommunatniions.
ptpone
ment
ntof
payment
and
onarr
earsI
npment
ntof
cust
oms
duty,
aswe
llas
ehaonditions
sunderhichca
onth
eit
lerm
sforwcith
payment
ofct
slom
sdu
lyma
ybe
gran
ted.
Sect
ion
50
The
obli
gati
otoa
pacu
enst
sme
duly
I1)Customs
duty
slli
becainld
byev
ery
part
yto
customs
proc
eedi
ngs,
whes
otiable
oogods
ern
reae
edti
fof
eeci:
lrlati
on.in
12)A
ptrl
yto
ctsloms
pceerr
dings
shal
lre
pay
theamo
untfoa
lleytt
o><
ci'-
tMr-
00- Co- O- 00
grante
dto
himf
romth
efull
duty
ifaft
erhi
sgo
ods
hadbee
nre
leas
edin
gcon
ducted
circumation
hehas
falled
tomeet
the
obllig
ations
setby
the
cus-
toms
house
or
ifthe
cust
omshousehasca
nned
onhis
cotton
thete
rms
unde
rwh
ichthego
ods
were
rele
ased
for
cond
itio
nal
circulation.
(31Customs
duty
shall
bepai
djointly
and
seve
raly
witht
heparty
thecustoms
procedings
bywhoever
Innoting
cont
rary
toth
epr
esen
tArt
imports
orexports
good
sor
part
cipate
sin
the
imports
orex
port
s;
(h)
handle
sth
erepresentative
goods
atvariance
with
the
pres
ent
Act
(c)
negu
ires
good
sfor
whic
hno
impo
rtor
expo
rtduty
was
paid(4
)wh
oeve
robt
ains
from
another
person
good
sforwh
ich
noimport
orexport
duty
was
paid
shall
any
the
duty
only
ifhe
knew
ormu
sthave
known
that
theg
oods
had
evantued
cust
omsin
specti
oinor
that
they
are
being
hllrll
clly
alienated.
Section
51
Customs
lien
(1)
Acu
stom
sli
ensh
all
beaIlinced
toimported
,ex
port
edor
tramisting
good
sif
thego
ods
are
held
bythe
customs
hous
eof
the
resp
ecti
vetransport
orga
niza
tion
thepost
orthe
pers
onobligation
topay
thecustoms
duty
;this
provision
shal
lnot
apply
agoods
which
are
national
prop
erty
..12
The
customs
lien
attached
toso
mego
ods
shall
beoffed
when
the
useofth
estate
tocu
stom
sdu
tyrelating
tosuch
goods
expo
rts.
Sect
ion
52
Custom
sbond
11In
order
toensurethatimported
expo
rted
ortranisimig
goods
dono
tev
ande
cust
oms
transpection
orth
egoods
thei
rcustoms
contro
lar
ealso
hunder
dat
variance
with
thepre
sent
Art,
title
custom
sho
use
inanyd
eman
dth
edep
osiito
nofacustoms
bebond.
12)
The
cust
oms
house
many
demand
acustoms
bond
amounting
toas
muchas
the
priceof
the
good
s.:3)
Ifthe
partyy
tcu
stom
spr
ocee
ding
sfa
llsto
meet
hisobligatations
under
thecustoms
proceedings
the
deposited
custom
sbondshall
beuse
dfo
rpa
y-ing
thecust
oms
duty,
thetra
nporta
tion
and
stor
age
tees,
postal
charges,
afine
imposed
under
thepr
esen
tAr
t,andthe
costs
ofproceedings.
The
halauc
eor
the
deposited
customs
bond,
ifany,
shall
bere
turn
edto
the
party
tocus
toms
proc
eedi
ngs.
Section
53
Extinction
ofthe
title
tocustoms
duty
Theti
tle
ofthe
siate
tocu
stom
sdut
ysh
all
become
exte
ntby
(a)pa
ymen
tofthe
duty;
(b))
remission
ofth
eduty;
(c)
paym
ent
ofthe
duty
from
thepr
ceed
softh
esale
ofthe
respective
)
1g
1
lli
paym
ent
ofthe
duty
from
the
deposi
tedcus
toms
bond.
abondment
of
thegoods
tothe
stat
e;for
lecutr
eofthe
good
sto
the
state
conces
sion
ofthe
!goods
include
toassertthe
due..
Sect
ion
54
Remiss
ionan
dred
uction
ofcus
toms
duty
11)If
thepay
ment
ofcustoms
duty
would
result
inhar
dship
,ful
lor
par.
tintr
emissi
onof
thedu
tymay
begranted.
(2)Remission
or
reduct
ionof
customs
duty
whose
amount
des
not
et-
ceed
20,00o
drawn
shal
lbe
within
the
competence
ofth
ecustoms
hous
e.In
other
case
ssuch
competence
shall
belong
tothe
Customs
Dire
ctor
ite.
13)The
Fede
ral
Mini
stry
ofForeign
Trade,
acti
nginagreement
withthe
Federa
lMin
istry
ofFr
ance
,sha
llsil
puirut
eby
Noti
cethe
details
regarding
remiss
ionand
redu
ctio
nof
customs
duty
.Se
ctio
n55
Non-assertion
ortit
le(11
Customs:
duty
(stipp
lement
aryduty)
may
not
bele
vIed
oren
forc
edaft
erthe
explor
ation
ofthree
years
from
tho
end
ofthe
cale
ndar
year
inwhich
thedue
to
thedu
tyha
dar
ise.
12)If
good
san
devaded
customs
inspec
tion
orif
good
shad
been
haddin
edin
conirn
ventio
nof
the
conditions
under
which
they
were
rele
ase,
cus.
toms
duty
[suppl
ementa
rydu
tyma
yno
tbe
levi
edoil
such
goods
orits
paymen
ten
forc
edafter
the
expi
rati
onof
fiveyears
from
the
end
ofthe
ca-lender
year
inwiich
the
title
duty
had
rise
n.(3)
Anew
term
ofth
ree
year
ssha
llrun
from
theen
dof
the
cale
ndar
year
inwh
ich
titlepa
rty
toth
ecustoms
proceedingswas
noti
fied
oran
act
aimed
inthe
they
ofcu
stom
sdu
ty(su
ppleme
ntary
duty
orat
enfo
rcin
gthe
paym
ent
ofsuch
duty
,or
inwhicih
such
partywas
gran
ted
defe
rmen
tof
paymen
tof
thedu
ty(supplementary
duty).
Howe
ver,
customsdu
tysup-
plemen
taryd
uty
may
not
beIe
vIed
orit
spa
ymen
ten
forc
edif
foms
year
sha
veela
psed
slice
the
end
ofthe
calendar
year
inwhich
lite
tile
toli
medut
yha
dar
isen
..14)
Awri
tten
reminder
topa
ycustoms
duty
,served
on
thepa
rtyto
unmres
pectiv
ecus
toms
proceedings,
also
cons
titu
tesan
act
toenforce
thepa
y-men
tof
customs
duty
(sup
plem
nent
ary
duty
l.Re
fund
ofcustoms
duty
Sect
ion
55I
The
customs
hous
esha
llretund
the
customs
duly
ifthe
duty
was
paid
byape
rson
not
obligated
todo
so.
(2)Thecustoms
hous
esha
llals
orefund
paid
duty
iftheex
port
ofgo
ods
releas
edfor
tree
circ
ulat
ion
abrond
did
not
materiales.
131Th
ecustoms
hous
esh
all
retuntd
over
entr
yif
mare
was
paid
indu
tytha
nwns
due.
14)The
cust
oms
hous
emay
refu
ndpaid
Import
duty
ifgo
ods
rele
ased
for
free
circ
ulat
ionin
Czechoslavakia
are
re-exported
inun
alte
red
cond
i-tion
with
inone
year
oftheen
dof
the
calendar
year
inwh
ichthe
ywereimpo
rted(5)The
custom
shou
sema
yref
undpa
idexport
duty
itgo
odreleased
for
free
circul
ation
abro
adare
re-imp
orted
inunl
atered
condition
within
one
year
ofthe
end
ofthe
calend
eryear
inwhi
chthe
ywere
export
edSec
tions,
57
[1)Ifth
edut
ycoveoren
trydo
esnote
xceedthe
amou
ntof
ten
crowns,
thecu
stom
shuose
shall
netref
undit.
12)
The
titl
eof
thep
aprt
yto
customs
proc
eedi
nigs
lore
fund
ofduty
fove
r--e
ntry
paid
byhimshallexp
ireif
itis
not
asse
rted
bythe
end
mill
ion
third
calender
year
following
the
year
inwh
ich
histh
ewsis
esta
blis
hmen
t
CHAP
TER
SIX
CUSTOMSPROCEEDINGS
Division
One
General
prov
isio
nsSec
tion
58
The
purpose
ofcustoms
proc
eedi
ngs
This
purpose
ofcu
stom
sproceedings,
carr
ied
out
with
iin
the
framework
ofcustoms
insp
ecti
ons
,is
todetermine
whether
the
imported,
exported
ortransistinggo
odsare
inbe
rele
ased
and
ifso
,under
wihch
conditions.
Sect
ion
59
Releaseofgo
ods
Good
sshall
tocleared
and
released
bythe
cust
oms
antherities
,if
their
import,
expo
rtor
tran
sit
are
bein
gre
aliz
edin
acco
rdea
nce
with
there
gula
-tions
stipul
ating
import.
expo
rtor
tran
sit
bans
orre
stri
ctio
ns,
and
inac
-cordance
witht
herespective
auth
oriz
atio
ntoenga
gein
fore
ign
trad
eacul-
sities
Purisiction
(1)
Cust
oms
procee
ding
shall
be
carried ou
tby
the
customs
house
towhi
chthegoods
have
been
submit
ted.
(2In
case
swhere
cust
oms
customs
carr
ied
out
byfor
mere
customs
hous
eswouldh
ampe
rtraiff
across
thestat
efur
ther
the
Fede
ralMinistry
ofForeignTr
ade,
acti
ngin
agre
emen
twith
thecent
ralauth
orie
itie
sIn
volv
edsh
all
shup
ian
that
certain
goods
are
tobe
subm
itte
dfo
rcustoms
proc
eed
ingsa
tan
inland
custom
shou
se
The
place
ofcus
toms
procee
dings
Section61l
1Cu
stos
mspr
ocee
ding
sshall
becarried
out
an
acustoms
house
orin
"cus
otmsar
eaCustosm
areas
include
railway
stations,
ports,
alports
andoth
erpem
ises
reserv
edor
cust
omsproc
eedi
ngs.
2Thecustoms
area
shall
bede
velopm
entby
the
repr
esen
tati
vecu
stom
shousein
agreem
entwit
hth
eor
gani
zati
onsi
nvol
ved.
.At
therequest
ofthe
party
tothecus
toms
proc
edin
gsthe
sepro-
ceedin
gsmay
also
he carried
outoutside
acust
oms
area
.4
Arisigni
nagreement
with
theFedereal
Mini
stry
ofTransporot
andthe
Federa
lMin
istr
yof
Communications,
theFederal
Ministryo
fFederal
Trade
shalll
sulphate
byNoticethe
cond
itio
nsunder
whic
hcus
toms
proceedings.
maybe
carried
out
outs
ide
acustomsar
ea.
.Sec
tion
s62
1Cu
stom
spr
ocee
ding
sma
yals
o be
carried
out with
outa
trai
nininme-
tion
ofa boatis
naviga
ting.F
:.
121
The
sect
ors
inwh
ich
customs
proc
eedi
ngs
many
becarriedout
also
moving
train
orbo
ntsh
all
beshe
cified
byth
eFed
eralM
inis
try
ofregional;
Trade
inag
reem
entwith
the
Federal
Mlnisiry
ofTransportan
dth
eFederal
Mini
stry
ofthe
interior..
Section
3
Intiation
ofcustoms
proc
eedi
ngs
Cuto
mspr
ocee
ding
sare
lntialledon
themo
tion
ofth
epa
rty
tothe
pro-
ceed
ings
.Se
ctio
n84
Part
yin
thecu
stom
sproceedings
il)Th
eparty
tocustoms
proceedings
19th
epe
rson
who
Impo
rts
orex
port
sgoods
ormo
vesth
emin
transit.
121The
person
forwhom
Impoted,
expo
ted
ortr
ansf
ing
good
sare
tobe
released
isolso
aparty
tocu
stom
sproceedings.
Sect
ion
05
Repr
esen
tati
veof
thepa
rty
tocustoms
proc
eedi
ngs
11lA
party
tocu
tsto
msproceedings
may
appoin
gin
repr
esen
tati
vein
are
for
himinthe
proc
eedi
ngs.
.12
)Su
chre
pres
entative
shal
lpr
ove
byapo
wer
onmo
ntrn
eythat
heis
author
ized
bythe
part
yin
the
cust
oms
procee
dings
toact
for
him.
.(3)
Ifa
transport
orga
niza
tion
orthepostcarry
goods
with
resp
ect
ofwhich
customs
proceedings
are
tobe
carr
ied
out,
such
organization
orthe
post
are
auth
oriz
edun
der
the
present
Code
tocarry
outthe
acts
necessary
forcustoms
proc
eedc
ings
,un
less
such
acts
are
mode
bythe
party
tothe
.proceedings.
Sectiosn
66
Cust
oms
appl
icat
ion
1The
moti
onto
Intiatilec
usto
msproceedings
shall
hemade
asa
rule
inwr
itin
g.
such
cust
oms
appl
icat
ion
shall
spec
ifi
whether
therespective
good
sare t
obe
released
for
free
circ
ualt
edor
fredunder
dutlabel
status.
121Th
ecu
stom
sapplication
shal
lbe
supplemented
with
the
specif
ieddocuments.
131
The
party
tocustoms
proceedingsmay
ascering
the
tacts
needed
for
ming
thecu
stom
sapplicable
byins
pecifi
ngth
egoods
unde
rcustom
su-
pervis
ion..
141The
party
tocus
toms
proceedings
may
change
his
applic
ation
upto
the
time
customs
insp
ecti
onbei
ngln
the
course
ofcu
stom
sins
pectio
nand
the
end
ofthe
customs
proceedings
the
applic
able
may
bechanged
only
will
respect
toIn
form
atio
nwhetehr
thego
ods
areto
berelenseul
for
free
circul
ation
orunder
hlii;iltn
sasl
tsor
for
re-imp
ortor
reex
port
.(5
)Th
eFederal
Ministry
ofForeign
Trade
shal
lst
ipul
atio
nbyNo
tice
what
data
must
belisted
inthe
cust
oms
applic
ation
which
codu
ment
smus
tbe:-
company
itan
dbewhat
rose
sthe
customs
house
many
aditît
ton
mrn1
cuis-
times
appl
icat
ion.
n.Pr
oced
ure
Section
67
ITh
epar
tyto
customs
proc
eedi
ngs
shal
lsu
bmit
thegoods
for
res-
toins
proceedings,
suppll
ythe
nece
ssar
yexplatifitltis
and
prep
are
thegoods
for
customs
inspectin.it
-0< r- 1- o
(2)Wh
enfi
llin
gacustoms
appl
icat
ion,
theParty
tothe
cust
oms
proceed-
ings
shall
supp
lyth
ecustoms
house
with
allexact
and
comp
lete
date
re-
garding
the
imported,
exported
ortranslting
good
s,which
are
necessary
for
determiningwhether
thego
odsma
ybe
released
for
the
prop
osed
cir-
cula
tion
..13)Th
ecu
stom
sho
use
shall
insp
ect
thego
ods
soas
tobe
able
todeter-
mini
tewh
ethe
rthegoods
correspond
totheda
talistedin
thecu
stom
sappli-
cation.
(4)
TheFederal
Mini
stry
ofForeignTr
ade
shall
stipulate
byNo
tice
when
acu
stom
sho
usema
ywa
ive
the
pres
enta
tion
sof
thegoods
forcustoms
pro-
ceed
ings
.Se
ctio
n88
(1)
The
customs
proc
eedi
ngs
shall
beca
rrie
dout
inth
epr
esen
ceof
the
Party
inthe
proc
eedi
ngs.
(2)
Customs
proc
eedi
ngsma
ybe
carr
ied
out
inthe
absence
ofth
eparty
tothe
proceedings
inca
seswhere
such
Party
refu
ses
toat
tend
thepr
o-ce
edin
gsor
ifhiswhereabouts
areunknown
orif
ther
eis
danger
ofde-
fault.
Sect
ion
09
Decisions
incustoms
proceedings
(1)Th
edecision
issued
incustoms
proceedings
shall
incl
ude
inparti-
cular
(a)th
eruling
whether
thegoods
are
released
ornot;
(b)the
cond
itio
nsun
derwhich
thegoods
are
rele
ased
under
dutiable
sta-
tus
orforco
ndit
iona
lfree
circ
ulat
ion:
(c)instructions
onfurtherprocedure
tobefo
llowed
incases
wher
ethe
cust
omsho
use
does
not
rele
ase
thegoods.
(2)
ltth
eca
saof
dutiab
legoods
thedecision
shal
lspecify
the
amou
ntof
duty
and,
wher
eap
plic
able
,th
eruling
that
thego
ods
are
rele
ased
duty
free.
Section
70Handling
atgo
ods
Unle
ssthe
cuts
toms
house
deci
des
othe
rwis
e,th
epa
rty
onthe
customs
proc
eedi
ngs
may
hand
leimported,
exported
ortransiting
good
sonly
after
thw
rullin
greleasing
such
good
sha
sbe
enissued.
Sect
ion
71Ri
ghts
and
obli
gati
onsar
isin
gin
Cust
omspr
ocee
ding
s(1)
The
representative
ofthe
party
tocu
stom
sproccedings
shal
lbe
re-
sponsi
blefor
the
implementationof
theobligationsa
rising
incu
stom
spro-
ceddings
unti
lhe
has
notified
the
Iatterof
Diede
cisi
onan
ddelivered
the
good
sto
him.
12)The
customs
house
perm
iton
theno
tion
ofth
epa
rty
tothecu
stom
spr
ocee
ding
sthat
athi
rdpe
rson
assu
mefu
lly
orla
part
the
lights
and
ob-
ligati
onsari
sing
from
the
release
ofim
port
ed,exported
ortransmittingg
oods
.Se
ctio
n72
Canc
ella
tion
ofde
cisi
ons
Ifgoodswe
rere
leas
edfo
rfree
circulation
orun
der
dutiable
stat
usab-
road
,th
ecustomshousesh
allcancel
onthe
moti
onof
theparty
tothe
customs
proc
eedings
the
decision
itha
dissued,ift
hego
ods
have
andyet
crosse
dthe
stat
efro
ntlar.
Befo
remaking
this
decision,
thecustomsho
usemay
requ
ire
that
thegoods
bepr
esen
ted
toit
togeth
erwith
thenec
essary
documents.
Non-cooperation
ofthepa
rty
tocu
stom
spr
ocee
ding
sSection
73(1)
Ifthe
party
tocustoms
proceedingss
fails
tofi
lea
customs
appl
ica-
tionwithin
two
days
afte
rpresentation
ofthe
respecti
vegoods
toth
ecus-
toms
house,
tjecu
stom
sho
use
may
stor
eth
egoods
under
Section
80of
the
presentAc
tat
his
cost
and
risk
,or
take
othe
rme
asur
esto
prevent
un-
auth
oriz
edha
ndli
ngot
thego
ods.
(2)If
thecu
stom
sap
plic
atio
nis
incomplete
oris
theparty
tothe
cus-
toms
proc
eedl
ngs
does
not
furnish
thene
cess
arydocuments
orprovids
the
requ
ired
expl
anat
ion,
thecustoms
hous
eshallas
khi
mto
supplement
hisap
plic
atio
norfurnish
thenecessarydocuments
orpr
ovid
ethere
quir
edex-
planation
wlthin
aterm
itspe
cifies
.(3)
Ifthe
partly
tothe
cust
oms
proceedings
falls
todo
so,
the
customs
house
shall
reje
ctthecu
stom
sapplicationanddi
spos
eof
thegoods
inth
ema
nner
spec
ifie
din
para
grap
h1. Se
ction
74(1)
ifa
prop
ercu
stom
sap
plic
atio
nis
net
filed
afte
rthe
expl
rati
onof
thete
rmss
tipula
tedin
Sect
ion
73,
pars
.1an
d2,
with
inthe
eeadd
itiona
lda
ysin
thecase
ofperishable
goodsor
within
thir
tyadd
itiona
lda
ysin
the
case
ofot
her
good
s,th
ecu
stom
sho
usemay
stillthegoods.
lnsuch
case
itshallpr
ocee
din
keep
ing
with
thepr
ovis
ions
ofSe
ctio
ns10
7to
109.
[2]If
thego
ods
are
ofgr
eate
rvaluean
dar
eno
tperishable,
thecu
stom
sho
usesh
allnotify
the
part
yto
thecu
stom
sproceedings
inti
meof
theIn-
tended
sale
ofhisgoods.
[3]Th
ecu
stom
sho
usemay
grant
the
part
yto
thecustoms
proc
eedi
ngs
an
appr
opri
ate
addi
tion
alterm
for
filing
thecu
stom
sapp
licati
on,supple-
ment
ing
it,furnishing
the
necessarydo
cume
nts
orpr
ovid
ing
the
required
explanation.
Divi
sion
Two
Themethods
ofre
leas
ing
goods
Free
circ
ulat
ion
Section
75(1)
The
cust
oms
house
shal
lrelease
for
free
circ
ulat
ion
inCz
echo
sla-
vaki
aim
port
edgo
odswh
ich
are
tore
main
permanentlyon
the
territory
ofth
eCz
echo
slov
akSo
cial
ist
Republ
ic.(2)
The
customsho
use
shall
rele
ase
for
free
circ
ulat
ionab
road
import
edgo
odswi
thar
eto
remain
perm
anen
tly
on
the
terr
itor
yof
another
state
(3)Go
ods
released
for
free
circ
ulat
ion
inCzechoslovakia
orfo
rfree
cir-
cula
tion
abro
admay
befreely
disposed
offr
omth
eview
poin
tof
the
pre-
sent
Act.
Section
78(1
)If
dutiab
lego
ods
are
rele
ased
duty
free
or
agai
nst
thepayment
ofre
duce
ddut
y,th
ecu
stom
sho
usemay
stipulate
tothe
partlytothe
customs
__
c
proc
eedi
ngs,
that
such
goods
rnay
bwus
edonly
for
aparticular
purp
ose
orthat
they
must
not
beallenated
atth
emos
twithout
five
year
sof
theday
they
had
thus
been
released.
(2)
Imported
goods
rele
ased
under
paragraph
1shall
bein
cond
itio
nal
free
circulation
inCzecoslovakia
and
expo
rted
goods
soreleased
shal
lbe
inconditional
free
circulation
abro
ad.
(3)In
the
case
ofgo
ods
released
for
cond
itio
nal
free
circ
ulat
ion,
cus-
toms
hous
esshall
cont
rol
whether
thepa
rty
toth
ecu
stom
spr
ocee
ding
sis
observing
theconditions
stipulated
under
paragraph
1.
Duti
able
stat
us
Section
77
(1)
Good
ssh
alll
beunder
dutiable
stat
us,
ifth
eyar
ere
leas
edas
temp
o-ra
rily
impo
rted
orexported,
cons
igne
d,st
ored
and
carr
ied
orshipped
intr
ansi
t..
(21
Inlit
eca
seof
gonds
rlconsed
tind
ier
(lutifhile
sini
tls,
lte
cust
oms
Ioit
sesh
til
COui
lroi
wlie
thîe
rlit
epa
rtly
toeil
ierusttis
piroceotlings
Ismeet-
Insg
Ilw
obiligatieonssl
tpuI
nlad
litilI
ecusitoiîs
proccenditgs.
(3)
Tl'e
Finler
aliMi
list
ryof
l-ornlgit
Traite
shall
regulalo
iyNotice
lite
deil
tils
tifreleasinggonds
inii
erdoulinlie
si1.1us.
Snct
ionî
711( 1I
The
cisI
ols
hotieu
sesiail
riensrm
ieuuil
îo-ari
lylinporind
gond
sun
der
lite
itot
dili
lini
lOint
sucl
ipo
uals
shali
lie
re-î
xpon
ried
arou
ndwillilî
asp
eci-
tiret
terntt
.12)
Tlc
ctisioins
Ilou
seshinIl
roie
tse
ltnili
ioanri
lyexpîortedgods
uilt
oril
i'rn
otil
liits
ialia
surtl
gootns
shil
ali
ern-
lnwitl
lnîile
dlwl
ihin
isp
cplf
benl
(erin.
131
(;oods
rein
asnu
las
tcip
eorn
rily
iîip
nrie
tilor
nxlîortedtiny
peri
nane
ilil
yre
tuni
tnIn
Czocliislovakia
oralîront
only
nlle
rn
decision
lias
ltnnit
Isstied
reil!sinig
ihin(nfo
rFr
ei%
clrcstitiinott.
Iî)
ltht
ivltieo
otgo
nds
loin
iior
aîrl
lylisiu)urledl
orcx
pror
ied
Ischanged
iîyil
tnir
psrutcessilig,
tren
tmae
utor
tetinptrary
uise
,li
teîr
nvls
loit
sei
Ihe
pro-
sent
lAc,
rega
rlug
troe
circuintion-
sîta
îlli
naî
ipll
odlo
ilio
Itnc
rens
edor
dler.tenseul
valuto
otst
.li
gnotis
wlie
nhli
nyarce
t-nxli)ore(l
orre-lImîported.
15)
Tite
Foulderal
Mlit
istm
yot
Fore
igu
Tratid
shali
silplt
ilnin
lyNotice
lite
puîî
îuîs
nsfo
rwh
Icli
goot
isniay
UntMinporarily
linp
orte
ctor
expo
rted
.
Sect
lon
79
1i1Th
terns
loîins
llou
sesai
al'co
ilsi
lgi
goOd
sln
case
sfvltrnfu
rtlu
ercu
s-lo
ins
itro
r.ce
tili
ngsai
cto
be-r
erri
eti
out
ltyat
ioti
ercr
uslo
msba
ouse
.(21Tu
ecoasiîgiti(l
gond
sst
ilhieb icmier
litnrust
aoîs
cont
rol
oflit
econ-
sititigiR
ctui
siot
tsli
ons'
etit
ilith
eyar
epr
eseî
inedtelt
herecîpiont
cutslenis
lotîse.
(3)A
frontier
customs
hous
ema
yin
itia
teth
econsignment
ofgo
ods
incaseswhen
thecu
stom
spr
ocee
ding
sdis
turbth
eflow
oftrafficac
ross
the
stat
efrontier
and
there
isan
othe
rcu
stom
sho
use
between
the
fron
tler
cus-
toms
housean
dth
epl
aceof
dest
inat
ion
ofthe
goods.
(41
Thae
'tiitr
tylo
lite
cuistonis
proc
endh
tigs
silirlirs
ent
the
consigiled
gainai!s
ioIl
ierec
ifflen
itei
sion
isho
tiso
wvil
itii
litesperifieul
Inri
nln
ititlItrend
t-eîîî
ta,
wvttlî
lite
cist
oins
senl
utiaisitirietilatd
wvlt1i
lite
atln
ciîe
ddo
cit-
1'IIf
atr
anis
tinr
lor
tnit
znil
oti
iran
stor
sli
tero
iusi
gint
(lgontis
loas
ioll
ier
lltill
tl-îIitl
att11tlizOaiin
for
[trilier
Iranti
sptori
,lii!
tililu
ganhlo
speclfleul
lntlie
precoc
llnig
paragr
aîîh
shait
itGss
onto
every
subs
eque
ntorg
nolzal
ItnIra
ns.11i
'letin
gli9
t',cosiigtict
goods.
Scct
lan
80111
(Coo
dswi
îich
caîimot
heconsigned
orre
leas
edfor
fren
cirr
ulai
lon
orfo
rte
Inmp
rory
Impo
rlat
ion
orexportation,
orwhicli
cannot
bcclenred
fnr
expo
rl.
inny
bust
ored
.(2
)Goods
shal
lbe
scored
onthe
init
iati
veof
thecustoms
hous
ein
case
swhere
importation,
exportation
ortransit
affe
cted
inco
ntra
vent
ion
ofthe
pres
entAc
tca
nnot
beot
herw
ise
prevented.
(3)Th
ecustoms
hous
ema
yalso
Init
iate
the
stat
ingon
case
swhere
(a)
acu
stom
sap
plic
atio
nis
not
filled
;(l
ja
file.t
cusionts
appl
icnt
'ton
IsIn
comp
lete
,wrnng
ornot
accn
ipnî
l"rl
bylh
erespective
docunmenis;
(c)
lilepa
rly
Iocustoms
proceediîigs
refuses
Io-p
aydu
lyor
deposit
ncls.
loins
boJI
d.Se
ctIo
n81
(Il
(;on
dssh
all
bestored
iitcu
stom
swsrehounses,
operational
wnru-
Ibou
ses
aiotransport
orgaffizatloîîsan
dtlhe
post
,or
Incustoriis-house
ware
-Iho
mîses.
(2)
Inorder
Iofacilitate
(ore
ign
Irad
etransactions,
socl
alls
lorganiza-
lions
inny
esia
blis
licu
ston
iswa
rclh
ouse
s.(3
)Ct
isto
inswa
reho
usse
sin
nyhe
esta
btis
lied
only
alle
rpr
iorap
prov
atiî
ythe
Fede
ral
Miii
istr
yof
Foreignt
Trad
e.(4
1Cu
stoi
nswarehouses
arc
lite
îitd
edfo
rst
orin
ggoods
wlilch
ilsln
tith
eoblect
offoreign
Irad
e.Other
goods
shaî
thn
stor
edlit
ol)e
rait
onni
lwnreiloî,ses
oflrartsl)ort
orgn
iiza
llon
san
n'lh
Opost
and
Incusioms-11miuisq
WLirt
lIOU
St!s
.(5)Goods
stor
edin
customs
ware
hous
es,
inop
erat
iona
lwarehouses,
oftransport
orga
niza
tion
san
dthe
post
and
incustoms-housewarehouses
maynot
be han
dledin
anyma
nner
which
would
aller
its
kind
and
character
(6)
Storage
fees
shall
bepaid
for
the
storage
ofgo
odsin
customs-house
warehouses
inaccordance
willtheratesst
ipul
atge
din
thestorage
tari
ff.
(71
Tltn
Federal
Min1
siry
ofForeignTrade,
acting
Inag
renn
ieni
twlli,
lim!
Fedo
ral
Pric
oC'
onir
olOffice
and
lite
Fedo
ral
Minl
siry
of'lumiare.,
slimil
;Ailu
late
iyNotice
tîto
lariff
ofslorage
feeus
or.go
ods
stor
edln
custîî
mîs-
-house
warehotises.
Sectlo,î
82
1l)Ctistoms
lhouses
shai
lci
car
lor
transitgo
ods
transporind
frotn
al)r
nnal
loan
othe
rco
untr
ythrough
tie
lerr
ilor
yof
(lie
Czec
hosl
ovak
Sociallst
Re-
1)U1)
1it.
(2)The
fron
tier
cust
oms
hous
eth
roug
hwhich
thegoods
are
transported
into
theCzechoslovak
SocialistRepublic
shal
lco
nsig
nthego
ods
intr
ansi
tto
the
fron
tier
customs
hous
ethrough
whic
hit
isto
beshipped
abro
ad.
(3)
The
customshousesh
all
carr
yout
cust
oms
Inspection
ofth
etr
ansi
ting
goods
Ifther
eis
suspicion
that
the
transit
ofsuch
good
sis
bein
gma
dein
cont
rave
ntio
nof
thepresent
Act. Sect
ion
83(1)
The
customs
house
shallcl
eanfo
rtransit
goods
transportedfrom
the
terr
itor
yof
the
Czechoslovak
Soci
alis
tRepublic
thro
ugh
theterritory
ofan
othe
rstateback
toth
ete
rrit
ory
oftheCzecoslovak
Socialist
Republic.
< 9. r- e: L 0
(2)
Such
transitmay
becarried
out
only
inse
ctor
sand
under
cond
itio
nsstipulated
byth
eFe
dera
lMinistry
ofFo
reig
nTrade
inagreement
with
the
Ministry
ofTransport.
13)Th
egoods
itsu
chtransit
shall
beun
der
the
control
ofth
eCustom,
hous
eof
exll
until
they
are
presented
forcustoms
proccedings
attheW
loms
hous
eof
entr
y.(4)The
party
tothe
customs
proceedings
shal
lpr
esan
tth
etranslling
goods
toth
ecustoms
hous
eof
entr
ywi
thin
the
spec
ifie
dte
rmin
zanster'4
cond
itio
n,with the
customs
seal
inta
ctand
with
the
acconipanying
docu
-
CHAPTERSEVEN
CUSTOMSOFFENCEPROCEEDINGS
Sect
ion
84
Cust
oms
offence
Acustoms
offe
nce
isaculpable
not
spec
ifie
din
Sectio
ns85
to87
ofth
epresent
Act,
unless
Ilis
qualified
asacrime
ormisdemeanour.
Viol
atio
nof
regu
lati
onsgo
vern
ing
circ
îlîa
tion
ofgoods
inco
ntac
tswi
thot
her
countries
(1)Acutoms
offence
viol
atin
gth
ere
gula
tion
sgoverning
circ
ulat
ion
ofgo
ods
incontacts
with
othe
rco
untr
ies
shal
lbe
comm
itte
dby
whoe
ver
(a)
fall
sto
declare
goods
toacustoms
housewhen
cros
sing
thest
atefrom
ller;
(b0Im
port
sor
expo
rts
goods
unde
ra
permit
issued
bythe
competent
agency
onthe
basi
sof
Inis
e,al
tere
dor
lorgod
docu
ment
sor
fals
eIn
-fo
rmat
ion;
(c)
caus
esgoods
tobe
released
for
him
onth
eba
sis
ofwr
ong
orfa
lse
Information;
(d)
allentes
good
ste
mpor
aril
yim
port
edor
exported
with
out
auth
oriz
a-tion;
(c)
buys
orot
herw
ise
acqu
ires
without
auth
oriz
atio
nte
mpor
aril
yimported
orexported
goods.
(2)
The
fine
impo
sed
for
viol
atio
nof
regu
lati
ons
gove
rnin
gcirculation
ofgoods
incontacts
with
other
coun
trie
smay
amount
toas
much
asth
epr
ice
otthegoods
but
notmo
retha
n50
00crowns.
Sect
ion
80
Evosion
ofdut
y
(1)The
cust
oms
offe
nce
ofevasion
ofdu
tyshallbeco
mmit
ted
bywho-
ever
(a)
Imports
orex
port
sgo
ods
without
the
payment
ofduty;
(b)
alle
naie
ste
mpor
aril
yim
port
edor
expo
rted
goods
orgoods
incondi--
tional
free
circulationwithout
the
paym
ent
ofduty;
(c)
styl
esfn
ise
data
for
the
asse
ssme
ntof
duty
inim
port
orex
port
cus-
toms
proceedings.s.
(2)
The
fince
impose
dfor
evas
ion
ofduty
maybe
Ievled
upto
doub
leth
eamount
ofthe
evaded
duty
may
not
exce
edin
gthe
amou
ntof
5000
crowns.vins.
Sect
ion
87
Frnsirationof
customsinspection
(1)The
customs
offerceof
rusl
rati
onof
customs
inspection
shal
lcommitted
bywhoever
(a)
forges
customs
orother
documents
concerning
imported,
exported
ortranslling
goods;
(b)
stiles
wron
gda
taco
ncer
ning
imported,
expo
rted
ortransilling
good
sdu
ring
cust
oms
inspection;
(c)
falls
tome
ettheconditions
setwith
respect
togoods
raleased
for
tem-
pora
ryim
port
orexport
orfo
rconditional
free
circ
ulat
ion;
(d)
tran
spor
tsor
receives
goodswhich
evaded
cust
oms
insp
ecti
on;
(e)
rele
ases
goods
frorm
acu
stom
sor
operational
warehouse
with
out
the
appr
oval
ofthecustoms
authorities;
(f)disturbs
thecustoms
seal
onshipments,
conveyances
orpr
omis
escon-
tain
inggo
odswh
ich
are
subject
tocustoms
inspection;
(g)
obstructs
cust
oms
auth
orit
ies
inthe
exer
cise
ofth
eir
acti
vity
.(2)The
fine
imposed
for
frus
trat
ion
ofcustoms
inspection
shal
lno
tex-
ceed
theam
ount
of10
00crowns.
Section
88
Penalitica
(1)A
cust
oms
hous
emay
impo
seon
eof
the
following
penalties
for
acustoms
offence:
(a)
repr
iman
d;(b)
afi
nein
theamounts
spec
ifie
din
Sections
85,88
or87;
(c)
forfolture
ofth
egoods.
(2)
Ifby
itsac
tion
aperson
commits
seve
ralcustoms
offences,
the
cus-
toms
house
shall
impose
only
one
pena
lty
under
the
prov
isio
napplying
totheof
fenc
ewhich
issubject
tothis
sirictestpe
nalt
ys(3
)Th
ecustoms
housemay
orde
rthe
forf
ellu
reor
thegoods
inaddition
toare
prim
and
ora
fine
.Section
89
Forf
eltu
reof
goods
(1)
The
cust
oms
housemay
order
forf
ellu
reof
the
goods
whic
hwere
the
obje
ctof
the
customs
offence
orwhich
were
acqu
ired
thro
ugh
such
offence
orwhichwas
used
forcommtting
such
offe
nce.
(2)
Forf
eltu
reof
good
smay
beordered
only
ifthegoods
belo
ngto
the
offender,
(3)
Forf
ellu
reof
goodsmay
not
beor
dere
dif
the
valu
eof
thego
ods
isdisproportionate
toth
eseriousness
ofthecustoms
offe
nce.
(4)Th
efo
rtei
tedgoods
pass
into
theow
ners
hip
ofth
est
ate:
Sect
ion
90
Seiz
uire
ofgo
ods
(1)
The
cust
omsho
use
may
seiz
egoodswhichwere
the
obje
ctof
acu
s-toms
offe
nce
orwh
ich
were
acqiured
through
such
offe
nce
orwh
ich
were
used
forco
mmit
ting
such
offe
nce,
ifth
eof
fend
erisun
know
nor
ifthecon-
not
thema
deinute.
(2)Go
ods
notbel
onging
toth
eoffender
may
beseized
only
ifth
eywer
eth
eobject
ofth
ecustoms
offence
orwere
acquired
thro
ughsuch
offe
nce
or
VAL/1/
Add.18
Page
13__
were
used
for
comm
itti
ngsuch
offe
nce
andl
ifth
eyth
rent
enth
esafety
ofper
sonsor pr
oper
ty,o
rif
publ
icin
tere
stso
requires.
(3)
Goods
mayno
tbe
seizee
ifth
eir
valu
eis
not
prop
orti
onat
eto
the
Seri
ousn
esso
fthecustoms
offe
nce.
fnuî
ce.
(4)The
seiz
edgo
ods
pass
into
the
owne
rshi
pofth
esifle.
Section
91
Paya
bili
tyof
fines
Afi
neimp
osedf
ora
icu
stom
soffence,
shal
lbe
payable
within
rtydays
orthe
dayth
edecision
wher
eby
itwa
simposed
became
fina
l..
Section
92
Juri
sdic
tion
(l)A
customs
offe
nceshall bec
onsidered
bythe
customs
house
with
inwhos
ejur
isdict
ionit
was
committed
orns
cerf
alie
d.(2)
The
cust
oms
house
comp
eten
tto
cons
ider
acustoms
offence
unde
rpa
ragr
aph
imay
refer
the
case
toth
ecustomshouse
within
whos
eJuris;
diclin
theoffender
resides
orworks.
Summ
ary
procedure
Inîl93
(1)Cu
stom
sof
fice
rsmay
levy
and
coll
ect
fines
forcustoms
offences
upto
theamo
untof500
crow
nswi
thou
tan
yfurther
procedure
ifth
eof
fenc
eha
sbeen
uitlin
lily
asce
rtai
nedandif
asi
mple
warn
ing
isno
tsufficient
summary proc
edur
e.ti
reo.
(2)
Ifthe
offender
refuses
topa
yth
efine,
theof
fenc
esh
all
beco
n-si
dere
dby
theco
mpet
ent
cust
oms
house.
(3)No
appeal
may
befi
led
agai
nst
afine
impo
sedun
der
summ
ary
pro-
cedure
.Se
ctio
n94
(1)
Unde
rsu
mmar
ypr
oced
ure
forf
elit
ure
mayalsob
eordered
ofgoods
which
were
the
object
ofth
ecustoms
offe
nce
orwhichwere
acquired
thro
ughsuch o
ffen
ceor
which
were
used
forcommitting
such
offence.
(2)
Ifthe
offender
refu
ses
toac
cept
theorder
regarding
the
forfelture
ofgo
ods,
theof
fenc
eshall
theconsidered
bythe
competent
cust
oms
house.
CHAP
TER
EIGH
TIf
PROCEDURECO
VERN
ING
IMPO
SITI
ONOF
FINE
SON
ORGANIZATIONS
Section
95If
anorganization
violates
there
gula
tion
sgovarning
circ
ulat
ion
ofgoods
incontacts
with
other
coun
trie
s,ev
ades
thepa
yment
ofcu
stom
sduty
ortr
iis<
rnto
scustoms
Inspection
(herelmiafter
referred
tons
"vio
lati
onof
cus-
toms
regulations"),
Itma
ybe
orde
red
bythecu
stom
shouse
topa
ya
fine
inthe
amounts
stipul
ated
inSe
ctio
ns96
,97
or98.
Sect
ion96
The
customsh
ouse
may
fine
anorg
anizat
ionuptothe
price
ofthego
ods
Involved,
ifthe
orga
niza
tionha
sviolated
ther
egul
atio
nsgoverning
circu-
lation
ofgoo
dsin
contacts
with
othe
rco
untr
ies
by
(a)
(b)
(c)
(d) (e)
(f)
(a)i
mpor
ting
orex
port
inggo
ods
with
out
icof
isr;
(b)
havi
ngfalled
tode
clar
ethego
ods
when
they
cross
thestate
iituls
'r:(c)
having
impo
rted
orex
port
edgoodsun
derali
cens
eis
sued
bythe
compelet
agency
onthe
bast
sof
,al
tere
dor
forg
eddocuments
oriir
anis
edata;
(d)
having
caus
edthe
good
sto
becleared
onthebas
tsof
incorrect
orfalsedata;
(e)hav
ingalleuated
temp
orar
lly
Imported
orex
port
edgoods
with
out
au-
thorization;
(f)havin
gbought
orot
herw
ise
acquired
temporarlly
imported
orex
port
edgo
ods.
Sect
ion
97
Thecustoms
hous
emay
IIuIR
anorganization
upto
double
the
amount
ofdu
ty,
ifth
ela
ter
hasev
aded
customs
duty
byhaving
(a)
imported
or
exported
goods
with
out
the
payment
'ofdu
ty;
(b)al
lein
ated
good
sre
leas
edfor
temp
orar
yIm
port
atio
nor
exportation
orfor
conditional
free
circ
ulat
ion
with
out
thepa
ymen
tof
duty;
(c)
list
edIncorrect
data
for
the
asse
ssme
ntof
duty
in
import
orexport
customs
proceedings.
Section
98
The
cust
oms
hous
efi
nean
orga
niza
toin
upto
the amo
unt
of25
,000
crowns,
ifthe
intter
frustrates
cust
oms
Inspection
by(a
)listingf
alseda
tare
gard
ing
the
impo
rted
,ex
port
edor
transi
ling
goods
duringcu
stom
sinspection;
(b)
falls
tome
ettheco
ndit
ions
set
will
respect
ingoods
rele
ased
for
tem-
porary
importation
orex
poro
tati
onor
for
conditionalfree
circ
ulat
ion;
(c)
tran
spor
tsgoodswh
ich
evad
edcu
stom
sinspection;
(d)re
lens
esgo
ods
from
acustoms
orop
erat
iona
lwa
reho
use
withoutthe
eipermissionof
the
customs
authorities.
Sect
ion
99
The
customs
housemay
Inif
aile
proc
eedi
ngs
on
the
impo
siti
onof
afin
eunder
Section
95only
Within
oneye
arof
the
day
onwhich
the
fact
swar-
rant
ing
the
fine
took
plac
e.
Section
100
Afine
Imposed
on
an
orga
niza
tion
for
the
viol
atio
nof
cust
oms
regu
lations
shall
bepa
yabl
ewithinthirtydays
ofthe
day
onwhich
the
decision
lmposing
thefine
became
final.
Section
101
(1)Vi
olat
ions
ofcustoms
regu
lati
onsshallbe
considered
bythe
customs
hous
ewithin
whose
jurisdiction
theof
fend
ing
organization
has
itsseat.
(2)
such
orga
niza
tion
deos
not
have
its
sent
intheCz
echo
slov
akSo
-ci
alis
lRepublic,
there
spec
tive
viol
atio
nof
customs
regulationsmay
becon-
sidered
byth
ecu
stom
sbo
use
with
inwhose
jurisdiction
the
viol
atio
nto
okpl
ace
orth
ecu
stom
shouse
within
whose
juri
sdic
tion
the
viol
atio
nwas
asce
rtai
ned.
< r --
CHAP
TER
NINE
PROCEDUREOF
SECU
RING
ANDSE
LLIN
GGOODS
Division
One
Securinggoods
Section
102
(1)
The
customs
housemay
secu
regoods
towhich
acu
stom
s,lien
has
been
atta
ched
(or
thepu
rpos
eofre
cove
ring
customs
duty.
(2)
Inorder
toco
nsid
err
illicI
tIm
port
,ex
port
or
transit
ofgoods,
the
customs
hous
emay
(a)
secu
refrom
on
Indi
vidu
algoods
whic
hwere
the
object
atacustoms
offe
nce
orwhich
were
acqu
ired
thou
ghsuch
offe
nce
or
which
were
used
for
comm
itti
ngsu
choffence;
(b)
secure
from
an
orga
niza
tion
good
swhich
were
the
obje
ctof
viola-
tion
ofcustoms
regulations
orwhich
were
acquired
thro
ugh
such
vio-
lation
orwhichwere
used
forsuch
violation.
(3)The
cust
oms
hous
emay
secure
goods
tinder
the
provisions
of
para
-graphs
1an
d2Irrespective
ofthe
rights
ofth
ird
persons.
(4)
Ifthere
issuspicion
that
acr
ime
orami
sdem
eano
urwere
commit-
ted
.Inth
elmportation,
expo
rtat
ion
or
Itansit
goods,
thecu
stom
shouse
shal
lsu
rren
der
the
secured
goods
tothe
agen
ctes
active
inpe
natpr
oced
-ings
atth
ela
tter
'sre
ques
t.
Section
103
(1)
Ifgoods
cannot
tose
rcur
edunderSe
ctio
n102,
pars.
1and
2,because
they
are
not
avet
inbl
eorbecause
they
have
been
used
up,th
ecustomshouse
may,
inorder
torecover
customs
duty
or
afi
neim
pose
don
personwho
comm
itte
da
customs
offence
or
anor
gniz
atio
nwhich
violated
cust
oms
regu
lati
ons,
also
secure
othe
rgoods
imported,
exported
or
siilliped
totr
an-
sit
bysuch
persons
or
organizations.
(2)Th
ecustoms
hous
emay
secure
goods
under
para
grap
hIon
lyIt
(a)
thegoods
belong
tothe
pers
onoror
gani
zati
onwhich
talled
topay
the
duty
or
thefi
ne;
(b)th
eva
lueof
thegoods
isproporllonate
toth
eamount
ofth
eduty
or
the
imposedfi
nee.
Sect
ion
104
(1)Th
ecu
stom
shouse
shall
Issue
adecision
securing
the
goods
and
shal
lcommunicate
itto
the
parson
or
orga
niza
tion
from
whom,
thegoods
were
secured.
(2)Th
ede
cisi
onsecuring
thegoods
shall
l1st
thegr
ound
son
which
the
goods
are
being
secu
red
and
incl
ude
instructions
rega
rdin
gthe
rightsand
obligations
ofthepe
rson
or
orga
niza
tion
affected
byth
edecision.Th
ede-
cision
shall
also
contain
thewarning
that
thegoods
will
be
sold
unle
ssthe
duecu
stom
sduty
and/or
fine
are
paid.
(3)
Good
swhich
can
besecured
unde
rSe
ctio
ns102
and
103may
be
left
by
the
cust
oms
house
inth
epossessions
ofthe
person
or
orgn
aniz
atio
nin-
volved
with
theinstruction
that
thegoods
must
not
beused,
soId
orother-
wise
disposed of.îi
ni.
Sect
ion
105
(1)
Theperson
ororganization
editttlied
of
the
decision
ofthecustoms
house,
secu
reti
ngitsgoods,
shall
surr
ende
rthe
good
sto
thecustoms
hous
e.
(2)
Ifthe
secured
goods
are
not
surr
ende
red
onthe
order
ofth
ecu
s-to
mshouse,
they
may
bela
kenaway
from
whoever
hasth
eminh
ispo
sses
-sion. (3)A
docu
ment
shal
lbe
Issu
edre
gard
ing
insu
rren
der
orre
mova
lor
secu
reil
goods,
whic
hshall
also
Include
thede
scri
ptio
nof
such
good
s,and
îsh
all
bese
rved
onthe
pers
onor
the
orga
niza
tion
which
surr
ende
red
the
goods
orfr
omwhom
thegoodswe
retak
enwa
y.
Section
108(1)
IfIh
ese
cure
dgo
ods
are
nolonger
needed
for
futu
erproceedings
and
iftheirfo
rtcu
ltur
e,und
erSection
89or
seizureun
der
Sect
ion
90or
sale
under
Sect
ion
107
are
not
envi
sage
d,th
eysh
all
bereturned
tothe
person
ororganization
from
whom
they
weer
secured.
(2)
Iftil
letothe
secu
red
goods
isas
sert
edby
another
person
ororgani-
zation
than
thos
efr
omwhom
thegoods
were
secured
,the
cust
oms
house
shall
surr
ende
rth
egoods
tothe
person
ororganization
aboutwh
ose
thisth
eret
ois
not
indo
ubt.
(3)
Ifthecu
stom
shouse
has
doubts
asto
whet
her
thego
ods
belo
ngin
thepe
rson
ororganizationf
romwhom
they
were
secu
red
orto
another
pers
onor
orga
niza
tion
which
claims
the
ther
eto,
thecu
stom
shouse
shaIl
lnstruct
such
persons
and
orga
niza
tion
sto
asse
rtheircolm
inpr
ocee
d-in
gsconcerned
with
the
settlementof
their
prop
erly
rela
tion
s.
DivisionTwo
Sale
ofgoods
Sect
ion,
107
(1)Th
ecustom
shousemay
sell
goods
secured
unde
rSection
102,
par.
1.If
thecu
stom
sdu
tylevied
onsuch
goods
isno
tpa
idwithin
thirty
days
ofth
eday
thedecision
orde
ring
thepaymentbe
came
enfo
rcea
ble.
(2)The
customs
housema
ysell
goods
secured
unde
rSe
ctio
n10
2,pa
r.2,
With
respect
ofwh
ich
tori
eitu
rewas
notordered
orwh
ichwe
reno
tse
lzed
for
the
purp
ose
ofrecovering
afine
imposed
onape
rson
for
acu
stom
sof
-fe
nce
oron
anor
gani
zati
onfor
leaving
violated
cust
omsre
gula
tion
s,if
that
Flit
eis
not
paid
within
thirty
days
oftheda
ythe
decision
whereoliy
itwas
imposedbecame
final.
(3)Th
ecustoms
housemay
sell
goods
secured
unde
rSection
101.
Ifthe
cust
oms
duty
orfine
impo
sed
ona
pers
onfo
racustoms
offe
nce
oron
anorganization
for
the
violation
ofcu
stom
sre
gula
tion
are
not
paid
within
the
term
sspecified
inparagraphs
1an
d2.
(4)
Goods
whic
hco
nsti
tute
national
prop
erty
may
not
beso
ldun
der
theprovisions
ofpa
ragr
ophs
1to
3.
Sect
ion
108
M<
(1)
Thecu
stom
shouse
shall
sell
the
goods
toth
ecompetent
trade
oru
/oth
erorganizations.
(2)
The
cust
oms
housemay
also
sell
the
good
sat
apu
blic
auct
ion.InI
doing
soit
shall
proceed
inac
cord
ance
with
specialr
egulations.
(3)
Goods
which
must
not
besold
orus
edfor
publ
iche
alth
,veterinary,
phytopathological,
safe
tyor
other
reas
ons
shall
bebandled
bythecustomsc»
house
inac
cord
ance
with
special
regu
lati
ons.
The
Act
No.
174/1950,co
ncor
ning
auctions
other
than
execulory.
Sect
ion
.109
(1)The
proceeds
ofth
esale
ofgoods
shall
bepr
afer
cull
ally
used
for
payi
ngth
ecustoms
duty
,tr
ansp
orta
tion
lens
,storage
fees,
post
age,
the
fine
imposed
on
aperson
for
acustoms
offe
nce
oron
an
organization
for
viola-
tion
ofcustoms
regu
llat
ions
,and
theco
sts
or
the
proc
eedi
ngs.
The
balance
ofthe
proc
eeds
shal
lbe
paid
by
thecustoms
hous
eto
the
entitled
person.
Ifsuch
person
does
not
pres
ent
itself
with
inthree
years
ofthe
day
the
good
swe
reso
ld,
such
balanceshallfalltoth
esinte.
(2)
Ifa
third
person
or
organization
asso
rts
atth
ecustoms
hous
eit
s
chai
nto
thebalanceofthe
proceed
of
the
sale
with
inthree
years
ofthe
sale
,th
ecu
stom
shou
sesh
all
instruct
such
person
ororganization
toassert
its
clai
mbe
proceedings
concerned
with
the
regu
lati
onof
properly
rela-
tions..
(3)
Theperson
ororganization
whose
goods
were
secured
or
plac
edin
storage
shal
lbe
notifi
edof
thesale.o.
Section
110
(1)The
cust
oms
house
shall
have
the
authority
tosoil
or
othe
rwis
edis
-poseof
good
sils
(a)
whic
hwere
ordered
torreileil
or
which,
were
seized
incu
stom
sof
fenc
eproceedings:gs;
(b)l
nthe
case
of
which
fort
rnlt
ture
ofa
thin
gwasor
dere
dorwh
ich
were
seiz
edin
pena
lpr
ocee
ding
srel
ating
tocrimes
and
misdem
eanour
scom-coin-
mittedinim
port
s,ex
port
sand
tran
sit
ofil
ooligon
ds;
(c)Wh
ich
theparty
customsproceedingsab
andonedf
orthebenefit
<lie
bene
fît
ofthestate..
(c)
TheFe
dera
lMi
nist
ryof
Foreign
Trad
e,acting
inageement
withthehe
Federal
Mini
stry
ofFinance,
shall
sttpulate
byNo
tice
the
proc
eedu
reto the
iefollowed
inthe
sale orothe
rdi
spos
alof
goodsspecified
paragraph1.
CHAPTER
TEN
JOIN
TRULESGOVERNING
PROC
EDUR
EBEFORE
CUSTOMS
AUTH
ORIT
IES
Sect
ion
111
Unle
ssth
eprovisions
ofth
epr
esen
tAct
Indicate
othe
rwis
e,customs
of-
fences
and
procedure
before
cust
oms
author
ities
shall
begoverned
bythe
general
regu
lati
ongoverning
misd
enen
nour
san
dadministrativepro-
Appeals
Section
112
(1)
Appeals
agai
nst
decisions
issu
edby
acustoms
house
shal
lcon-
side
red
and
decided
by
theCustoms
Directoraie
towh
ich
the
respective
customs
house
issu
bord
inat
ed.
(2)
Appeal
sagainst
deci
sion
sof
the
Cust
omsDirectorate
shal
lbe
con-
side
red
and dectedbyth
eCentral
CustomsAdministration.
Ad
niîu
Iist
ratl
on.
The
Act
No.
71/1
967,
conc
erni
ngad
mini
stra
tive
procedure.
The
Art
No.60/1961c
oncerning
the
Iasksofna
tion
alcommittees
inse
-curingso
cial
ist
order.
Sect
ion
113
(1)
Appe
als
filled
against
deci
sion
sissued
hycu
stom
sadm
inistr
ationt
iag
enci
esha
veno
dila
tory
effect.T
hecu
stom
sadministration
agency
againsti
whose
decision
theap
peal
isdi
rect
ed,or
the
appepp
lilat
agen
cymaygr
antî
tdi
lato
ryef
fect
,provided
thatitwill
notimmper
thecxecutiono
fth
ede-e
(di!.
cision
or
that
apublic
inte
rest
does
notpr
even
tso
.(2
)An
appealf
iled
intime
against
decision
concerning
acustomsof-
fenc
eor
against
ade
cisi
onfin
ingon
organization
for
viol
atio
nof
cust
omsI
Sre
gula
tion
ssh
allhave
d'iiatory
effe
ctwhich
may
not
excluded.d
Section
114
Execution
ofdecisions
Ifa
cust
oms
duty,
dransportation
fee,
storage
fee
postage,
afi
enim
-
posedon
aperson
for
acu
stom
sof
fenc
eoranorganization
forviolation
ofcustoms
regulations,
and
the
costs
ofproceedings
are
not
paid
in
thepr
e-sc
ribe
dterms
and
ifth
eycannnot
bere
cove
red
byth
esale
ofgoods.un
der
Sect
ion
107,
thecu
stom
sho
use
may
exec
ute
the
resp
ecti
vedecision
inac-
cord
ance
with
the
ruIe
sof
admi
nist
rati
veprocedure..
CHAP
TER
EL.E
VEN
JOIN
T,INTERIMANDFINALPROVISIONS
Section
115
(1)Th
epr
ovis
ions
ofthe
pres
ent
Actconcerning
the
pena
ltie
sof
for-
lecture
ofgo
ods,
seizure
ofgo
odsand
thesale
ofgoods
shall
also
applyto
lith
ings
and
othe
rva
lues
under
the
foreig
nexchange
regulations,
if
they
were
acquired
thro
ugh
acustoms
offence.
(2)The
prov
isio
nsof
the
presentActc
oucerning
thepr
oced
ure
ofsec
urein
ggoodsunder
Sect
ion
103
shall
also
apply
tothings
and
otherva
lues
sunder
thefo
reig
nexchange
regulations.
Sect
ion
11BUn
less
thepresent
Act
provides
othe
rwis
e,th
etr
ansp
ort
ofgo
ods
intra
n-sit
shall
begoverned
bythe
provisions
gove
rnin
gthe
import
and
export
of
good
s.Section
117
Cust
oms
houses
shall
cons
ider
fore
ign
exch
ange
offe
nce
ascert
ainedin1
thecourse
offo
reig
nex
chan
gecontroI
ofimports
and
expo
rts
things
andn
ndva
lues
under
the
fore
ign
exchange
regu
lati
on.
When
consid
ering
fore
igng
nex
chan
geof
fenc
escustoms
houses
shal
lproceedinac
cord
ance
with
theull
ege
nera
lre
gula
tion
sgoverningth
eco
nsid
erat
Ion
ofmisdemeanours..
Section
118
[1]The
Fede
ral
Mini
stry
ofthe
Interior,
acti
ngin
agreement
with
the
Federal
Mini
stry
ofForeignTrade,
may
authorize
memb
ers
the
Nettonat
Security
Corps
toperformsome
duties
ofcu
stom
shouses.
[2]Th
eFederal
Mini
stry
ofForeign
Trade,
actt
ing
inagreementw
iththee
comp
eten
tag
enci
esof
state
administration,
may
auth
oriz
ecu
stom
shou
sesThe
Act
No.
71/1967,
concerning
administrative
proc
edur
e.e.
aSections
24and
27(b)
ofthe
Act
No.
1421
1970
,co
ncer
ning
foreign
exchange
cont
rol.
Page16
VAL/1/Add.18r- __ o0
with
theperformance
ofsome
task
sunder
regu
lati
ons
governing
public
heal
th,
veterinary
and
phytopathological
protection
andunder
the
regula-
tiousgo
vern
ing
the
levy
ottaxes,
returnsan
dch
arge
s.Section
119
(1)Customs
houses
may
also
acce
ptforeign
curr
ency
inpa
ymen
tof
cus-
toms
duty,
transportation
and
stor
age
fees,
postage,
finesand
costs
ofpro-
ceedings.
(2)
The
cond
itio
nsunderwhich
payment
can
beac
cept
edun
der
the
pro-
ceed
ing
paragraph
shall
bestipulated
bythe
Federal
Ministry
ofFi
nanc
e.Se
ctio
n120
(1)
Proc
eedi
ngs
intlli
luqet
prior
toth
eda
yon
which
the
pres
ent
Act
en-
tere
dinto
effect
shal
lbe
completed
inac
cord
ance
with
theex
isti
ngregula-
tions. (2)
Cumt
oms
offe
nces
committed
prior
toth
eda
yon
which
the
pres
ent
Act
entered
into
effect
shalhlbe
considered
unde
rthe
existing
regu
lati
ons.
Section
121
The
cust
oms
tari
ffissued
unde
rGovernment
Decree
No.
32/1947
with
the
subsequent
amendments
and
supplements
shall
beco
nsid
ered
toth
eta-
riffo
fcommercial
goods
under
the
pres
ent
Act.
The
lump-sum
tari
ffis
sued
under
theNotice
ofthe
Mini
stry
ofForeign
Trade
No.
6/1909
shall
becon-
sidered
tobe
the
tariff
ofno
n-co
mmer
cial
goods
unde
rthe
pres
ent
Act.
Sect
ion
122
The
following
provisions
are
hereby
repealed:
1.Th
eCu
stom
sAct
No.
36/1953;
2.No
tice
ofthe
Ministry
ofForeignTrade
No.
147/
1954
,issuingthe
Rail
-wayCustoms
Rule
s;3.
Notice
ofthe
Ministry
ofFo
reig
nTr
ade
No.
149/1954,
issuing
the
Air
Tran
spor
tCustoms
Rule
s;4.
Notice
ofthe
Mini
stry
ofForeignTr
ade
No.
151/1954,
issu
ing
the
Postal
ServiceCustoms
Rule
s;5.
Noti
ceof
the
Ministry
ofFo
reig
nTrade
No.
82/1
901,
inplementing
the
Cust
oms
Act;
6.Notice
ofth
eMinistry
ofFo
reig
nTr
ade
No.
81/1902,
concerning
the
customs
exemption
ofarticles
impo
rted
for
theneeds
ofpersonsan
dag
en-
cies
enjoying
privileges
andimmunities
inthe
Czechoslovak
Soci
alis
tRe-
7.No
tice
ofthe
Mini
stry
ofFo
reig
nTr
ade
No.
31/1
903,
issu
ing
the
in-
land
Navigation
Customs
Rules;
8.Notice
ofthe
Ministry
ofForeign
Trade
No.
106/
1963
,issuing
theRo
adTr
ansp
ort
Cust
oms
Rules;
9.No
tice
ofthe
Ministry
ofFo
reig
nTr
ade
No.
7/1905,concerning
theor
-ganization
ofthenetwork
ofcu
stom
shouses
and
their
competance;
10.No
tice
ofth
eMi
nist
ryof
Fore
ign
Trade
No.
85/1
907,
amending
and
<ostmî'llîlaîtîaiiitg
Notice
No.
t/19
U1.,
hich
ilupenients
lle
stotitsANo.
ID3U
/195
3;Il
.ScIloits
15,
31,
pir.
2,and
32(-hl
atd
(clt(leAc
tNo
.00/1901,
cot-
cert
lng
Illlusks
utsalluolui
cmmt
tlce
sin
sectiing
soci
alis
torder.
Section
123
o
The
prustlîl
Act
siai
lte
ler
hlet
affC
t<tu(
lItlaimury
1,1975.
VAL/1 /Add. 18Page 18
Law No. 117/83 Coll. of October 27. 1983 amending and supplementingCustoms Act No. 44/1974 Coll.
_______________________________________________________________
Section 32 is amended as follows:
Section 32
lnless the international agreement, by which the Czechoslovak Socia-
list Republic is bound, provides otherwise, customs officers may stop
individuals and conveyances and carry out customs inspection of luggage
conveyances, their cargo and transport and shipping documents in the
customs border zone only.
Section 112 is supplemented by the following new subsection 3:
Section 112, subsection 3
Legal remedy against decisions by a Customs Directorate concerning
a deter¹ination of customs value of commercial goods under subsection 1
may be submitted to the court of justice. This legal remedy is decided by
the Regional Court, in whose district the Customs Directorate has its scat.
VAL/1 /Add. 18Page 19
Translation
Federal Ministry of Foreign T rade
Central Customs Administration
No: 10 - 2426/1983 Prague, Il November 1983
Instruction on customs valuation
Instruction No 7/1983group 2
Instruction
on customs valuation
Part I
General provisions
Section 1 - General principles
1/ The customs value shall be determined for purposes of assesment of
customs duties on commercial goods, customs inspection and customs
statistics, for the enforcement of Art. 29 of the Notice of the Federal
Ministry of Foreign Trade No 119 1974 Coll.
Part Il
Definition of customs value and modalities
of its determination
Section 1 - definition of customs value
2/ The Customs value shall be the transaction value, that is the price
actually paid or payble for the goods when sold for export to the country
of importation
VAL/1 /Add. 18Page 20
3/ In determing the customs value under par./4/ there shall be added
to the price actually paid or payable for the goods imported or exported:
a/ the following elements, to the extent that they are incurred by the buyer but are
not included in the price actually paid or payable for the goods imported or
exported:
i/ commissions and brokerage, except buying commissions
ii/ the cost of containers which are treated as being one for customs
purposes with the goods in question,
iii/ the cost of packing whether for labour or materials,
b/ the value, apportioned as appropriate, of the following goods and services
where supplied directly or indirectly by the buyer free of charge or at reduced
cost for use in connexion with the production and sale for export of the
imported goods, to the extent that such value has not been included in the
price actually paid or payable:
i/ materials, components, parts and similar items incorporated in the
imported goods,
ii/ tools, dies moulds and similar items used in the production of the
imported goods,
iii/ materials consumed in the production of the imported goods
iv/ engineering, development, artwork, design work, and plans and sketches
undertaken els where than in the country of importation and necessary
for the production of the imported goods,
c/ royalties and licence fees related to the goods being valued that the buyer
must pay, either directly or indirectly, as a condition of sale of the goods
being valued, to the extent that such royalties and fees are not included
in the price actually paid or payable,
d/ the value of any part of the proceeds of any subsequent resale, disposal
or use of the imported goods that accrues directly or indirectly to the seller.
4/ In addition to the costs enumerated in par. /3/, there shall be included
in the transaction price of the imported goods or excluded from the transaction
VAL/1 /Add. 18Page 21
price of the exported goods the direct commercial costs accusing abroad:
a/ the cost of transport of the goods,
b/ loading,unloading and handling charges associated with the transport
of the goods,
c/ the cost of insurance.
5/ If the goods are transported by air, there shall be included in the
customs value of the-imported or exported goods the proportionate part
of the cost corresponding to the transport outside of the territory of the
Czechoslovak Socialist Republic.
6/ If the transaction value cannot be determined under par./4/above directly,
the customs value shall be determined in applying the following methods
in the order as they are enumerated except the order mentioned in par. c/and/d/ where the party to the customs proceedings is free to choose the order.
The costs under par. /3/,/4/ and /5/ have to be taken into consideration
in applying any of the following methods of determination of the transaction value:
a/ the transaction value of identLcal goods imported fran or exported to the same
country at or about the same time as the goods being valued,
b/ the transaction value of similar goods imported from or exported to the
same country at or about the same time as the goods being valued,
c/ on the basis of the unit price at which the imported or exported goods are
sold,
d/ on the basis of the computed value which shall consist of the price
or value of the materials, fabrication, general expenses and profit.
7/ The conversion of foreign currencies for the determination of the customs
value shall be effected in accordance with the Czechoslovak foreign exchangeregulations valid at the day of the presentation of the customs application.
VAL/1 /Add. 18Page 22
Section 2 - Determination of customs value
8/ The customs value of goods which are reimported or reexported after
having been worked over, adjusted, repaired against payment or leased
shall be the amount of the price for such work, adjustment, repairment or
lea sing.
9/ The party to the customs proceedings or its representative is obliged
to declare in the customs application before the initiation of the customs
proceedings the customs value of each item of the imported or exported goods
classified under the customs tariff of commercial goods in whole Czechoslovak
crowns, unless the Federal Ministry of Foreign Trade - Central Customs
Administration determines otherwise.
10/ The price of the goods /ev. of the paid repairment, work or adjustment
and the price of the leasing/ shall be proved by the presentation of the
invoice or the pro-forma-invoice, with the exception of cases specified
by the instructionsof the Federal Ministry of Foreign Trade - Central Customs
Administration on the assessment and levying of customs duties at the import
of commercial goods. If the invoice price is not specified fco Czechoslovak
border and the party of the customs proceeding entr-usts its representative
with the presentation of the customs application the price has to be verified
by a further document, f.i. the entrustment letter, the invoice adressed
by the foreign trade organization to the domestic customer etc. ln the case
of postal parcels on orderly filed international customs declaration Cl,C2/ CP3 is admitted as proof of the price.
11/ If in par. 13 of the customs application the customs value is not declared
before the initiation of the customs proceeding and these instructions do not
specify otherwise, the document is considered as incomplete and the customs
VAL/1/Add. 18Page 23
office cannot on its basis release the goods for the proposed circulation.
The customs office may however in such a case allow the party to customs
proceedings to handle the imported goods under Art. 70 of the customs act
No. 44/1974 coll. before the decision on the release of goods /before the
presentation of the completely filled customs application/ and specify the time-
limit for the completion of the customs application.
12/ The customs value of reported or reexported goods shall be determined
in the amount of the initial customs value of such goods at their export
or import, with the exceptions of cases specified in par. /8/.
13/ The party to the customs proceedings or its representative shall be
on the basis of its written request informed in writing by the customs office
how the customs value has been determined.
Part III
Control of entries on customs value and correction of incorrect
ent ries on customs value
Section 1 - Control of entries on customs value
14/ The control of entries on customs value with the exception of the control
of the correctness of the calculation of the proportionate part of the costs
of air transport under par. /5/ above, shall be effected by the customs
office. The Federal Ministry of Foreign Trade - Central Customs Administra;-ion shall carry out the supplementary control of entries on customs value on the
basis of accounting and banking data of the parties to the customs proceedings.
VAL/1/Add.18Page 24
Section 2 - Correction of incorrect entries on customs value
15/ Amendments and corrections of entries on customs value shall be.
carried out according to theinstructions of the Federal Ministry of ForeignTrade - Central Customs Administration on the assessment and payment of
customs duty on import of commercial goods and to the irstructions of the
Federal Ministry of Foreign Trade Central Customs Administration on
the customs statistics.
Part IV
Final provisions
16/ The instruction No. 6/1981 gr.2 is hereby repealed.
17/ These instructions shall enter into effect on January 1, 1984.
The Director General of the Central
Customs Administration