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Import & Export

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  1. Import
  2. Export

Import

The import of goods to the Czech Republic means that goods from third countries are entering the territory of the Czech Republic. For the purposes of imports, all material objects and electrical energy are considered as goods.

Upon import, goods are declared by means of customs administration, and assessed customs duty is paid for the goods. The following must be fully documented for the purpose of correct declaration:

  1. invoice for goods with clear specification of purchase and price of imported goods,
  2. customs declaration – completed corresponding printed form.

Customs procedure is defined in the Community Customs Code with effect from January 1, 1994, and is executed by customs authorities of the member states according to:

  1. Council Regulation (EEC) No. 2913/92 of October 12, 1992,
  2. Council Regulation (EEC) No. 2454/93 of July 2, 1993.

The Customs Code applies to imports and exports of goods within the territory of the Community.

The customs authority assesses the magnitude of customs duty based on a rate of customs duty determined in the customs tariff. The customs tariff consists of more than 10,000 items, and each item represents a specific rate for the given type of goods. Particular magnitudes of customs duty can be found on the Internet pages of the Customs Administration of the Czech Republic or in the search form on the Internet pages of the European Commission.

Preventive measures apply for the import of some types of goods. These apply mainly to products from textile. Such products must be duly declared – origin of imported goods must be documented to the Customs Administration by means of the form “Certificate of Origin.”

In addition to the payment of customs duty, VAT in a basic rate (20%) or decreased rate (10%) is assessed upon release of imported goods into free circulation in the Czech Republic.

Consumer tax must also be paid in the case of products subject to this type of tax; its magnitude is amended by Enactment No. 35/2003 Coll. on Consumer Tax.

When importing some types of goods on the Czech market, an importer is obliged to provide a certificate of conformity that confirms a product fulfills the requirements of technical regulations and the determined method of procedure was observed upon assessment of the conformity. The method of procedure is defined by Enactment No. 22/1997 Coll. on Technical Requirements of Products. Particular requirements for products are amended individually for every group of products by means of a separate government order, which then fulfills the role of an implementary regulation for the above-stated Enactment No. 22/1997 Coll. In the Czech Republic, the certificate of conformity and accurate labeling of products are controlled by the Czech Trade Inspectorate or another authority determined by special regulation.

Export

In the framework of the integrated internal market of the European Community, goods can move freely. Authorities in individual countries can limit or restrict the import of goods jeopardizing the health of persons, animals or plants, for example, a restriction regarding the import of meat from a country where animals have developed a serious disease. The import of weapons is also subject to special regulations.

In general, importers from member states of the EU need no other approvals or licenses for importing goods from the Czech Republic. In the case of some sensitive types of goods, e.g. food and agricultural production, it is recommended to check the possibility of exporting goods without special approval with the corresponding authorities in the country of destination.

Regulations for the functioning of the integrated internal market of the European Community determine that goods released on the market of one member state can be released on the markets of other member states with no additional administrative requirements. Thus, it is not formally possible that any certificates or approvals are required from Czech exporters that are not needed upon releasing the goods on the Czech market. However, Czech exporters can encounter the endeavors of their business partners in EU countries regarding voluntary certification of their goods by certification authorities in individual countries.

Conditions for the export of goods in countries within the European Community are governed by the Treaty Establishing the European Community, in particular by the provision regarding free movement of goods.

Stated below are some important provisions of the Treaty Establishing the European Community, which regard to the export of goods:

The Community shall be based upon a customs union which shall cover all trade in goods and which shall involve the prohibition between Member States of customs duties on imports and exports and of all charges having equivalent effect, and the adoption of a common customs tariff in their relations with third countries.

Customs duties on imports and exports and charges having equivalent effect shall be prohibited between Member States. This prohibition shall also apply to customs duties of a fiscal nature.

In carrying out the tasks entrusted to it under this chapter the Commission shall be guided by:

  • the need to promote trade between Member States and third countries;
  • developments in conditions of competition within the Community in so far as they lead to an improvement in the competitive capacity of undertakings;
  • he requirements of the Community as regards the supply of raw materials and semi-finished goods; in this connection the Commission shall take care to avoid distorting conditions of competition between Member States in respect of finished goods;
  • the need to avoid serious disturbances in the economies of Member States and to ensure rational development of production and an expansion of consumption within the Community.

Quantitative restrictions on imports and all measures having equivalent effect shall be prohibited between Member States.

The provisions of Articles 28 and 29 shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures possessing artistic, historic or archaeological value; or the protection of industrial and commercial property. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between Member States.

  1. Member States shall adjust any State monopolies of a commercial character so as to ensure that no discrimination regarding the conditions under which goods are procured and marketed exists between nationals of Member States. The provisions of this Article shall apply to any body through which a Member State, in law or in fact, either directly or indirectly supervises, determines or appreciably influences imports or exports between Member States. These provisions shall likewise apply to monopolies delegated by the State to others.
  2. Member States shall refrain from introducing any new measure which is contrary to the principles laid down in paragraph 1 or which restricts the scope of the articles dealing with the prohibition of customs duties and quantitative restrictions between Member States.
  3. If a State monopoly of a commercial character has rules which are designed to make it easier to dispose of agricultural products or obtain for them the best return, steps should be taken in applying the rules contained in this article to ensure equivalent safeguards for the employment and standard of living of the producers concerned.


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