Periods for allocation of the customs-approved determination or use

• 45 days following the date of filing the preliminary customs declaration in respect of the goods transported by water routes
• 20 days following the date of filing the preliminary customs declaration in respect of the goods transported in any routes other than water routes.

From the moment of submitting of the goods to the customs authority until the moment of allocation of the customs-approved determination or use, the goods are in temporary warehousing and may be stored solely in places approved by customs authorities.

Basic information on customs regimes in import

Free circulation

By releasing the goods of third countries into free circulation, the goods acquire the statute of the Community goods. Release into the regime means realization of the commercial-political measures which apply to the goods at the time of acceptance of the customs declarations by the customs authorities.

Bonded warehousing

The bonded warehouse means a place approved by the customs authorities for the purpose of warehousing of the goods which must be under customs supervision. A license for operation of the bonded warehouse may be granted solely to a person having registered seat on the territory of the Community. Any goods which do not represent the Community goods and are released to the bonded warehousing regime are not subject to the commercial-political measures or import payments. Thus, the customs debt exists only at the moment when such goods are proposed for release into free circulation or in the event of violation of the conditions of the given regime, which would result in the customs debt.

Temporary use

The temporary use regime allows the goods, which are not the Community goods and which should be re-exported in the same condition, to be used on the customs territory with complete or partial relief from customs duty and without applying the commercial-political measures (e.g. any building machines and equipment imported for certain purpose and time, any transport means).

Processing under customs supervision

This regime allows the goods which are not the Community goods to undergo any processing operations without being subject to the import duty or the commercial-political measures, and allows to release the processed products into free circulation with applying the customs duty rate which is lower than the rate that would be applied at import of the goods that would enter the regime.

Processing of goods on customs territory

The regime of processing of goods on the customs territory allows to process any goods which are not the Community goods on its customs territory, either

• without applying the commercial-political measures and the import duty, provided the goods will be re-exported in the form of processed products (the so-called conditional system) or
• with applying the commercial-political measures and the import duty that will be refunded or relieved at the export thereof from the Community (the so-called refund system).

A license for the regime of processing of goods on the customs territory may be granted solely to a person operating on the territory of the Community and under the condition that the license shall have no negative effect on the interests on the manufactures in the Community.

More information on relief of goods from customs duty at import

The cases of relief of goods are stipulated in:

• Council Regulation (EC) No. 1186/2009 setting up a Community system of reliefs from customs duty,
• Law No. 199/2006 Coll., Customs Law and on amendment to certain laws
• Articles 185 and 187 of the Council Regulation (EC) No. 2913/92, establishing the Community Customs Code