The Customs Administration of the Czech Republic is not only an administrative body but also a security force. Customs supervision of goods within the framework of the single customs territory of the European Union belongs to its main activities. This supervision is being implemented on the basis of the uniform customs regulations of the European Union (such as the Customs Code of the EU and the related rules of practice, the system of exemption from the import duty, and the Common Customs Tariff of the EU). Particular bodies of the Czech
Customs Administration have
– with respect to selected criminal acts – the same status as the Police authorities (as bodies responsible for the criminal proceedings).
Customs proceedings and administration of customs duty
– what is meant:
• customs supervision and checking goods within the import, export and transit procedure;
• assigning goods to a customs-approved treatment; securing of customs debt, assessment of customs value;
• supervision of compliance with trade regulations of the Czech Republic and the EU, and of following the prohibitions and restrictions related to the import, export or transit of goods; proceedings in case of violation of the customs regulations, seizure of goods which are matter to the proceedings;
• searching for goods which are imported or exported illegally or withheld from the customs surveillance; detecting of persons who withheld the goods from the customs surveillance, who participated in this crime or who finally obtained the goods.
Administration of excise duties and duties related to energetic products
– entire administration of excise duties, administration of the register of fuel sellers; administration of duties related to natural gas and other gases, to solid fuels and electricity.
– collection and enforcement of monetary payments (e.g. penalties) imposed by other state authorities within the proceedings and according to the Czech Administrative Procedure Code, so far as these payments are part of the state budget revenue, of state foundations or of the budgets of regional and municipal authorities.
Limitation of cash payments
– checking whether payments exceeding the value of 15,000.00 EUR are made via bank transfer.
Obligation of reporting in case of import or export of money and valuable objects
– checking of transport of money or valuable objects (gold, diamonds etc.) exceeding the value of 10,000.00 EUR across the external EU border (in the Czech Republic this can be controlled just at the international airports).
– detection of goods violating any intellectual property rights within the Czech Republic.
Protection of the environment
– especially looking for CITES specimens (Convention
on International Trade in Endangered Species of Wild Fauna and Flora) while checking the import, export, re-export and transit goods.
Protection of natural and cultural heritage
– checking whether the transported objects have the relevant permits (e.g. export permission for goods to be exported from the Czech Republic).
Narcotic and psychotropic substances
– checking of smuggling drugs and anabolic
Road transportation controls
– weighing of trucks; checking payments for using toll roads – motorway vignettes (toll paid for a specific time period), motorway checkpoints (toll paid for using a specific part of the route); checking whether the conditions for transportation of dangerous freights are fulfilled.
Employment of foreigners
– checking whether the employers fulfil their legal duties regarding employing of foreigners from the EU and from outside the EU.
– in specific cases, selected bodies of the Czech Customs Administration are involved in criminal proceedings, namely in criminal cases of violation of the customs and tax regulations.