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5182005 Coll by sofiaie

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									518/2005 Coll.

THE ACT

Of 27 October 2005

That amends and supplements Act No. 199/2004 Coll. Customs Act and on amendments and
supplements of certain Acts as amended by Act No.652/2004 Coll. and on amendments and
supplements of certain Acts

       The National Council of the Slovak Republic has passed the following Act:

Article I

       Act No. 199/2004 Coll. Customs Act and on amendments and supplements to certain
Acts as amended by Act No. 652/2004 Coll. shall be amended and supplemented as follows:

      1. In Section 2 Letter g) the word "and" is replaced by a comma and the words "and
customs criminal office 2)" shall be inserted after the word "office".

       The footnote to reference 2 shall read as follows:

       "2) Section 2 Subsection (2) of Act No.652/2004 Coll. on State administration
authorities in customs management and on the amendment and supplement of some Acts.".

       2. The footnote to reference 14 shall read as follows:

       "14) Section 3 Subsection (1) Letter (b) third point of Act No.652/2004 Coll.;

       3. The footnote to reference 20 shall read as follows:

       20) Section 4 Subsection 2 of Act No. 652/2004 Coll.“.

       4. In Section 12 Subsection 13, the full stop shall be replaced by a comma and the
following words shall be added: "or determination accredited by a customs office was
attached to the goods while the actual fact, which happened later, is decisive".

       5. The footnote to reference 41 shall read as follows:

       “41) Section 9 Subsection 9 of Act No. 652/2004 Coll.".

       6. Section 29 shall be supplemented with Subsection 3, which shall read as follows:

        "(3) Goods that can be easily and effectively submitted to customs control are in
particular goods
a) that are stored freely

b) packed in bags, sacks, battening including cable drums, barrels with patent caps, or goods
packed in transparent packing,
c) unpacked goods, unpacked goods attached to pallets by cling film,

d) liquid, loose and gaseous goods transported in tanks and special containers that are sealed
by the seal of conveyor or carrier and numbers or descriptions of these seals will be registered
in the transport document.".

       7. Section 55 Subsection 2 shall read as follows:

         "(2) The guarantor and the debtor are jointly and severally responsible for payment of
liability to customs duty. The customs office can approve a person pursuant to Subsec.1 as a
guarantor in a manner pursuant to Subsections 6 to 9 if the guarantor
a) is not a clearance agent or another person who can incur liability to customs duty in this
case,

b) pledges in writing to pay the liability to customs duty,

c) proves that is eligible to pay the liability to customs duty in place of the debtor,

d) secures the claim by tying up the deposit in the bank or in the branch of a foreign bank to
the customs office’s profit, by right of lien, by a guarantee, or by conclusion of an insurance
agreement the content of which is approved by the customs office.".

        8. In Section 55 a new Subsection 3 shall be inserted after Subsection 2, which shall
read as follows:

       "(3) The level of provided security pursuant to Subsec.2 Letter d) has to be in every
moment of the same or higher level than the level of secured claim, or the level of the sum of
secured claims.".

The existing Subsections 3 through 8 shall be renumbered as Subsections 4 through 9.

        9. In Section 55 Subsection 6 in the 1st sentence the words "and d)" shall be inserted
after the words “Letter c”.

       10. In Section 55 the Subsection 7 shall read as follows:

       "(7) If the person that applies for the authorization of liability fulfils the conditions
pursuant to Subsec.2, the customs office will issue a written decree about giving the
authorization of liability. In the decree, the customs office sets conditions under which the
person can provide liability and the sum to which liability is provided. If the person that
applies for the authorization of liability does not fulfil the conditions pursuant to Subsec.2, the
customs office shall issue a written decree about not giving the authorization of liability. A
person that was given the decree on authorization of liability by the customs office is
obligated to inform the customs office that issued the decree about any facts that could affect
loyal observance of conditions pursuant to Subsec.2, without unnecessary delay."

        11. In Section 55 Subsection 8 the number "6" is replaced by "7" and at the end the
following sentence: "If the duty pursuant to Subsec.3 is not observed, the customs office can
cancel the decree on authorization of liability" is added.
       12. Section 56a shall be inserted after Section 56 and shall read as follows:

       “ Section 56a

        In order to secure its claim, the customs office can establish a customs right of lien to
matters and rights of the debtor and guarantor. For the establishment of the customs right of
lien and for acts connected to the customs right of lien provisions of special regulation 61a)
will be adequately applied.”

       The footnote to reference 61a shall read as follows:

        "61a) Section 71 and 71a of the Act of the Slovak National Council No. 511/1992
Coll., on administration of fees and taxes and on changes in the System of Regional Financial
Authorities, as amended.

       13. In Section 61 Subsection the words "and for acts connected to enforcement " shall
be inserted after the words “Subsection 1”.

       14. Section 61a shall be inserted after Section 61 and shall read as follows:

       “Section 61a

        (1) If the customs office discovers that the outstanding items corresponding to set
Community claims 63a) for its own resources cannot be collected for reasons stated in special
regulation of the Union 63b), it will issue a decree under the conditions stated in the special
regulation of the Union that will be the basis for declaring the amounts that correspond to set
Community claims 63a) for own resources as amounts that cannot be withdrawn.

        (2) A decree pursuant to Subsection1 is not delivered and becomes valid in law on the
date of its issue. No legal remedy can be lodged against such a decision. .

       Footnotes to references 63a and 63b shall read as follows:

       "63a) Section 2 of Council regulation (EC, EURATOM) No. 1150/2000 of 22nd May
2000 that executes decree 94/728/EC, Euratom on the system of own resources (OJ L 130,
31.5.2000) as amended by Council regulation (EC, EURATOM) No.2028/2004 from 16th
November 2004 (OJ L 352, 27.11.2004).

      63b) Section 17 of the Council regulation (EC, EURATOM) No.1150/2000 as
amended by the Council regulation (EC, EURATOM) No.2028/2004.".

       15. In Section 63 Subsection 3 in the first sentence, the following words are added at
the end: "apart from compensatory interest".

       16. In Section 64 Subsection 1 Letter e) the words "this Act sets" are replaced by the
words "customs regulations set".

      17. In Section 65 Subsections 1 and 2 the words "within the period pursuant to Section
64 Subsection 3" are replaced by the words "within a period set by the customs office ".
       18. In Section 72 Subsection 1 Letter g) the word "falsifies" is replaced by the words
"presents to customs bodies falsified".

       19. In Section 89 Subsection 1, the words “31 December 2002” shall be replaced by
the words “1st January 2006”.

       20. Section 89a shall be inserted after Section 89 and including the title it shall read as
follows:

       “Section 89a
       Mandatory administration of customs debt

        (1) With an authorization by customs headquarters, the customs office can enter into a
written contract with a third party on the mandatory administration of a customs debt that was
incurred after 31st December 2005 against a debtor that was declared bankrupt or against a
debtor that went into liquidation. Mandatory administration of a customs debt means that
customs office operations connected with the claiming of a customs debt in bankruptcy or
liquidation are provided by a third party. The level of remuneration for providing mandatory
administration of a customs debt will be set in the agreement on the mandatory administration
of a customs debt.

        (2) A third party can only be a legal entity with 100% state ownership interest; this
entity is obligated to provide the mandatory administration of a customs debt in person.

      (3) If it is not otherwise enacted in this Act, general provision will be applied on the
mandatory administration of a customs debt. 88a) will be adequately applied.”

       The footnote to reference 88a shall read as follows:

       "88a) Sections 566 to 576 of the Commercial Code.".

       21. Section 89b shall be inserted after Section 89a and shall read as follows:

"Section 89b

        ”Liability to customs duty that was incurred pursuant to regulations effective from 1 st
May 2004 and was not settled within the maturity date can be written off by the customs
office on its own initiative; the liability is uncollectible. Arrears considered as uncollectible
are ones that were enforced unsuccessfully from the debtor and from other persons that they
could be collected from, or if it is known that enforcement would be unsuccessful, or if it is
probable that cost of enforcement would be higher than the proceeds of enforcement. The
same method is applied if the arrears are not uncollectible, but their enforcement is connected
with special or excessive difficulties".

       22. Section 92a shall be inserted after Section 92 and shall read as follows:

“ Section 92a

       A person that was authorized by the guarantor pursuant to existing regulations can
provide liability in accordance with the issued decree on guarantor authorization and with
conditions set by the customs office pursuant to existing regulations. Within six months from
the date when this Act came into force a corresponding customs office will issue a new decree
on guarantor authorization where conditions will be set pursuant to Sec. 55 Subsec. 2 and 3."

       23. Section 93a shall be inserted after Section 93 and shall read as follows:

“Section 93a

       Section 268e of Act No. 200/1998 Coll. on the civil service of customs officers and on
amendments and supplements of certain Acts as amended by Act No. 258/2005 Coll. shall be
cancelled".

      24. In supplement No.4 in the first point of the second sentence, the words "or in
connection with" shall be inserted after the words "customs regime".

        25. In supplement No.4 at the end of the second point, the following words are added:
"or that the import payments were settled".

       26. In supplement No.4 in the third point of the first sentence, the words "in the
preliminary customs declaration or" shall be inserted after the word "confirms".

Article IV

       This Act comes into effect on January 1, 2006.

Ivan Gašparovič in his own hand

Pavol Hrušovský in his own hand

Mikuláš Dzurinda in his own hand

								
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