Information

Basic EU customs regulations

Integrating the Czech Republic in the system of the Union's uniform trading policy required certain adjustments also in the customs proceedings practice. The main changes include:

  • Accession to international agreements signed by the EU and termination of agreements between the CR and the EU and all international agreements with third countries that may contradict the country's membership in the EU (such as agreements on preferential trading and rules of the origin);
  • Replacing the Czech Customs Act with the Community Customs Code (including all implementing regulations);
  • Replacing the Czech Customs Tariff with the Community Customs Tariff, i.e. TARIC.

The main customs regulations of the common EU legislation are the following:

  • Council Regulation (EEC) No. 2913/92, establishing the Community Customs Code;
  • Council Regulation (EEC) No. 2454/93, implementing Council Regulation (EEC) No. 2913/92, establishing the Community Customs Code;
  • Council Regulation (EEC) No. 918/83 on the Community system for relief from customs duty;
  • Regulations implementing certain provisions of Council Regulation (EEC) No. 918/83 on the Community system for relief from customs duty:
    • Commission Regulation (EEC) No. 2288/83, establishing the list of biological or chemical substances, referred to in section 60, paragraph 1, letter b) of Council Regulation (EEC) No. 918/83 on the Community system for relief from customs duty;
    • Commission Regulation (EEC) No. 2289/83, implementing sections 70 and 78 of Council Regulation (EEC) No. 918/83 on the Community system for relief from customs duty;
    • Commission Regulation (EEC) No. 2290/83, implementing sections 50 and 59 of Council Regulation (EEC) No. 918/83 on the Community system for relief from customs duty;
    • Commission Regulation (EEC) No. 3915/88, implementing section 63c of Council Regulation (EEC) No. 918/83 on the common system for relief from customs duty;
  • Council Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and on the common Customs Tariff;
  • Customs Tariff for 2004: