Pokračuj v čítaní Prejdi na hlavný informačný obsah stránky Prihlásenie Registrácia Vyhľadať Kontakty Občania Podnikatelia a organizácie Daňoví a coľní špecialisti Elektronické služby Ľavé menu stránky Obsah Pätička stránky
3

Customs Offices

The Customs Section of the Financial Administration supervises compliance with the acts, special regulations, other generally binding legal regulations, and international agreements serving for realization of the business policy, financial policy, and agricultural policy in circulation of goods in contacts with third countries and in the internal market, if stipulated by special regulations, and adopts measures in order to prevent any illegal acts at import, export, and transit of goods. The Customs Section of the Financial Administration also supervises compliance with the special regulations (e.g. the acts on individual excise taxes).

The Customs Office performs the following tasks:

a)       making decisions and performing acts in respect of the customs supervision, unless Act No. 652/2004 Coll. or the special regulation 1)stipulates otherwise,

b)       deciding on seizure of goods, confiscation goods, and securing and forfeiture of goods or a thing according to the special regulation, 2)

c)       deciding on refund of the customs duty or relief from the customs duty, and on tax refund according to the special regulation, 3)

d)       permitting deferred payment of customs duty and other simplifications of payments, and permitting deferred payment of tax or payment of tax in installments according to the special regulation, 4)

e)       approving capability of transport vehicles for transport of goods in customs bond,

f)        explaining and dealing with any customs delicts according to the special regulations, 5)revealing and reviewing any customs delicts according to the special regulation, 6)revealing and reviewing violation of any tax regulations, revealing criminal offences committed in connection with violation of customs regulations or tax regulations, and searching for offenders thereof, 7)

g)       making decisions and performing acts in respect of protection of the intellectual property rights according to the special regulation, 8)

h)       explaining and dealing with delicts according to the special regulation 9)and revealing and dealing with any other administrative delicts according to the special regulation, 10)

i)         deciding on waiver of any default interests according to the special regulation, 11)

j)        enforcing any delinquent payments of customs duties 12) and enforcing any delinquent tax payments, any payments imposed by a decision, any execution costs and out-of-pocket expenses in execution proceedings according to the special regulation, 13)

k)       assessing, collecting, and recording customs duties, assessing default interests, and ensuring payment of any customs debt from excess payments of any other customs duty, assessing and recording taxes collected according to the tax regulations, assessing any increased tax, and fulfilling any other tasks stipulated by the tax regulations,

l)         searching for any goods that have escaped the customs supervision,

m)     searching for any persons that have violated the customs regulations or tax regulations, searching for, and preventing, violation of the customs regulations or tax regulations, fighting against smuggling, 14)

n)       performing subsequent control, 15)

  • o)       ensuring and performing, in justified cases, escort of persons, transport means, and goods from the customs office shipping the goods to the destination customs office,

p)       directing movements of persons and transport means in the customs zone, and ensuring compliance with the public order in the customs zone of the domestic customs office,

q)       reviewing whether the goods and transport means have crossed the customs border in accordance with the customs regulations or tax regulations, and adopting measures in case of violation thereof,

r)        uses information systems of the financial administration16),

s)        obtaining the information for customs statistics on the goods that were allocated the customs-approved specification, keeping the database on import and export of goods; obtaining, primary processing, and controlling the data for the state statistics 17)about the goods which are the object of trade between the Slovak Republic and the Member States of the European Union, and the activities related thereto,

t)        allocating the customs registration number for the purposes of customs proceedings, unless another identification number has been allocated to the customs agent or his representative by the competent bodies of the Slovak Republic,

u)       performing control according to the special regulation, 18)

v)       informing the tax payers about their rights and obligations in respect of taxes, 3)

w)      fulfilling the tasks arising from international agreements, in the scope of authorization of the President of the Financial Administration and

x)       fulfilling any other tasks, if stipulated by special regulations. 1)

-----------------------------------------------------------------------------

References to the Acts:

1)      E.g. Act No. 98/2004 Coll. as later amended, Act No. 199/2004 Coll. as later amended, Act No. 222/2004 Coll. as later amended, Act No. 21/2007 Coll.

2)      § 40 – 43 of Act No. 563/2009 Coll. on administration of taxes (tax code) and on change and amendment of certain acts as amended by Act No. 331/2011 Coll.

3)      E.g. Act No. 98/2004 Coll. as later amended.

4)      § 57 of Act No. 563/2009 Coll. as amended by Act No. 331/2001 Coll.

5)      E.g. § 71, 72 and § 80 - 84 of Act No. 199/2004 Coll.

6)      § 70, 72 – 79 of Act No. 199/2004 Coll.

7)      § 196 of Penal Procedure Code.

8)      Council Regulation (EC) No. 1383/2003 of 22 July 2003 concerning customs clearance of goods suspected of infringing of certain intellectual property rights and measures to be taken against goods found to have infringed such rights. (Special edition of the Official Journal of the EU (OJ EU), chap. 2/vol. 13; OJ EU L 196, 2 August 2003).

Commission Regulation (EC) No 1891/2004 of 21 October 2004 laying down provisions for the implementation of Council Regulation (EC) No 1383/2003 concerning customs action against goods suspected of infringing certain intellectual property rights and measures to be taken against goods found to have infringed such rights (OJ EU L328, 30 October 2004).

Act. No. 200/2004 Coll. On measures against intellectual property rights infringement at import, export and re-export of goods as amended by Act No. 116/2006 Coll.

9)      E.g. § 12 – 18 Act. No. 200/2004 Coll. as amended by Act No. 116/2006 Coll., § 31 section 1 of Act No. 21/2007 Coll.

10)  E.g. § 12, § 19 – 24 of Act. No. 200/2004 Coll. as amended by Act No. 116/2006 Coll., § 31 section 5 of Act No. 21/2007 Coll.  

11)   Article 232 of Council Regulation (EEC) No. 2913/92 in current wording.

12)   § 61 of Act No. 199/2004 Coll.

13)   Act No. 563/2009 Coll. as amended by Act No. 331/2011 Coll.

14)  Article 1 of International convention on mutual administrative assistance at prevention, official examination and elimination of customs delicts (Information No. 347/2000 Coll.)

15)  Article 78 of Council Regulation (EEC) No. 2913/92 in current wording.

16)  E.g. Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and on repealing Council Regulation (EEC) No 3330/91 (Special edition of the OJ EU, chap. 2/vol. 16; OJ EU L 102, 7 April 2004) as amended by Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 (OJ EU L 87, 31 March 2009), Commission Regulation (EC) No. 1982/2004 of 18 November 2004 laying down provisions for the implementation of Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and on repeal Commission Regulations (EC) No. 1901/2000 and (EEC) No. 3590/92 (OJ EU L 343, 19 November 2004) in current wording. 

17)  § 13 of Act No. 540/2001 Coll. on state statistics.

18)  E.g. Council Regulation (EC) No 485/2008 of 26 May 2008 on scrutiny by Member States of transactions forming part of the system of financing by the European Agricultural Guarantee Fund (codified wording) (OJ EU L 143, 3 June 2008), Commission Regulations (EC) No. 1276/2008 of 17 December 2008 on monitoring by physical checks of exports of agricultural products receiving refunds or other amounts (OJ EU L 339, 18 December 2008) in current wording, § 5 of Act 199/2004 Coll. as later amended.