Since the accession of the Czech Republic to the EU, the Czech Customs Authorities are required to follow not only the national legislation on customs proceedings, but in particular the legislation of the European Union that defines the unified process of customs proceedings for all of the Member States. The Czech Customs Administration has been actively involved in the process of modernizing and computerizing customs proceedings arising from the Modernized Customs Code of the EU, which is closely linked to the program of unified computer treatment of customs procedures, known as e-Customs. The result of this system is the
massive use of the electronic form of customs declarations not only regarding the transit procedure (using the NCTS system) and export procedure (using e-Export), but also regarding all of the import customs procedures (using e-Import). At the end of 2012 the fact that electronic filing is used for 99.9% of customs declarations under the transit and export procedures and over 93% under the import procedure proves the high level of the modernization and computerization of customs proceedings in the Czech Republic.
The Czech Republic has no EU external borders with the exception of international airports. The Czech Customs Authorities therefore perform all of its duties relating to classic border customs control at the international airports. The busiest international airports are the Vaclav Havel Airport in Prague, the Leos Janacek Airport in Ostrava, and international airports in Brno, Karlovy Vary and Pardubice.
The Customs Office is the main executive body of the Customs Administration of the Czech Republic responsible for all of its fundamental activities. Certain operations relating to customs or tax proceedings may be carried out at territorial branches forming part of the Customs Offices in individual regions.