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Customs Offices

A customs office operates within its assigned territorial district, unless Section 8 of the Act [new Window; only Slovak language] or the relevant law stipulates otherwise. A list of customs offices and their addresses and districts of jurisdiction is enacted through a statute of general application issued by the Ministry of Finance.

A customs office performs the following duties:

  • Makes decisions and takes action in matters concerned with customs supervision and the administration of excise duties, unless the Act or other relevant laws stipulate otherwise;
  • Makes decision regarding the seizure or confiscation of things or goods, and the taking of custody and forfeiture of things, under a relevant law;
  • Makes decisions concerning the return or waiver of a duty and return of a tax falling under its administration;
  • Approves the postponement and facilitation of payments of duties, and the postponement of payments or payment in instalments of taxes, under a relevant tax;
  • Approves the appropriateness of vehicles for transport under customs seal;
  • Makes decisions and takes action in connection with the enforcement of intellectual property rights under relevant laws;
  • Takes action and conducts hearings on customs offences and other administrative wrongdoings and violations of tax laws in connection with excise duties under relevant laws; takes action to detect criminal offences committed in connection with excise duties and to identify the perpetrators;
  • Conducts recovery proceedings in respect of outstanding payments of duties, taxes, fines, financial obligations payable under orders of authorities, claim enforcement charges and expenses and other charges assessed and imposed under relevant laws;
  • Assesses, collects and keeps records of duties and late payment interests; administers the set-off of duty claims against duty overpayments; assesses taxes and keeps records of taxes collected under relevant tax laws and performs such other associated activities as required by tax legislation;
  • Conducts searches for goods unlawfully removed from customs supervision;
  • Conducts searches for persons who have breached customs or tax laws; identifies and prevents violations of customs or tax laws and takes action to counter smuggling;
  • Performs post-release customs controls;
  • Organises and, in substantiated cases, carries out the escorting of persons, vehicles and goods from the customs office of departure to the customs office of destination;
  • Directs the movement of persons and vehicles within the customs area and takes action to ensure public order within the customs area of inland customs office branches;
  • Takes action to establish whether goods and vehicles have crossed a customs border in accordance with applicable customs laws and/or tax laws, and handles any violations;
  • Administers the collection of data and information for customs statistics concerning goods released for a customs procedure or re-export; keeps a base of data on imports and exports of goods; administers the collection, primary processing and checks of data for the state statistics of goods traded between the Slovak Republic and the Members States; and performs other related activities;
  • Assigns customs registration identifiers for customs clearance purposes where the declarant or its agent has not been assigned a different identifier by competent authorities of the Slovak Republic;
  • Carries out audits under relevant laws;
  • Informs taxpayers about their rights and duties with regard to taxes;
  • Proposes measures to the Financial Directorate to ensure the uniform application of particular laws and international treaties by which the Slovak Republic is bound within the meaning of Section 4 (3) (c) of the Act [new Window; only Slovak language],
  • - Carries out duties arising from international treaties to the extent of its commission from the President;
  • Performs other duties arising for it from relevant laws.

A customs office is managed by its Customs Office Director. The internal organisational structure of a customs office is determined by the President at the proposal of the Customs Office Director.

Branches and stations of a customs office may be set up or terminated by the President at the Customs Office Director’s proposal. Branches and stations of a customs office are operated as organisational units of that customs office.

Customs office branches are either border branches or inland branches. Border customs office branches are the branches through which customs offices exercises the entry and exit customs supervision at railway stations, ports, airports, post offices and other points.

A customs office has procedural legal personality for proceedings under the Criminal Code [new Window; only Slovak language], Code of Contentious Civil Procedure [new Window; only Slovak language] a Code of Administrative Court Procedure [new Window; only Slovak language] and for autonomous acting before law enforcement authorities and courts to the extent of its scope of operation, as defined in the Act. A customs office is represented in court proceedings by the Customs Office Director, or a Financial Administration officer authorised by the Customs Office Director or the President.