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					                                                      238


                                                      Act

                                               of 22 May 2001

                                                 Customs Act

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

                                                 PART ONE

                                  INTRODUCTORY PROVISIONS

                                                   Article 1

                                           Subject of Regulation

         (1) This Act regulates
a) General rules and procedures aimed to ensure the implementation of tariffs and other
     measures introduced by the Slovak Republic in trade with goods between the Slovak
     Republic and other countries, especially the measures of commercial policy and
     agricultural policy, as well as
b) special rules, including the rules and procedures aimed to ensure implementation of
     measures aimed to prevent illegal actions of persons importing, exporting and transiting
     goods.
         (2) This Act does not relate to rules and procedures concerning implementation of
tariffs and other measures introduced in the Slovak Republic for trade with goods between the
Slovak Republic and other countries subject to special regulation.1)

                                                   Article 2

                                              Basic Definitions

 For the purposes of this Act:
a) Slovak natural person means a person with permanent address2) or a legal person3) with
their seat on the territory of the Slovak Republic.
b) Alien means a person not included under letter a).
c) Goods means all movables and the electric energy, which are included in the combined
   nomenclature of the customs tariffs.
d) Slovak goods are


1)
   For example the Act No. 59/1997 Coll. on protection against dumping in importation of goods.
2)
   Article 3 paragraph 2 of the Act No. 135/1982 Coll. on reporting and registration of residence of citizens.
   Article 7 of the Act of the National Council of the Slovak Republic No. 73/1995 Coll. on residence of aliens on
   the territory of the Slovak Republic, in the wording of later regulations.
3)
    For example the Act No. 513/1991 Coll. (Commercial Code) in the wording of later regulations, Article 21 of
the Act of the National Council of the Slovak Republic No. 303/1995 Coll. on budgeting rules in the wording of
later regulations.


                                                        1
    1. goods, which has been completely acquired in the Slovak Republic under conditions
        of Article 22 paragraph 4 without having any goods imported from abroad added to it,
    2. goods, which have been released in the customs regime of free circulation,
    3. goods, which have been gained or produced in the Slovak Republic from the goods
        specified under point 1 and 2,
e) Foreign goods means goods not included under letter d).
f) Non-commercial goods means goods, which are occasionally released in the proposed
   customs regime and which, with respect to their nature and quantity, are specified for
   private or personal use of the recipient, or of the traveller, or members of their household,
   or which are to be presented as a gift,
g) The customs status means the status of the goods indicating whether they are Slovak goods
or foreign goods.
h) Customs approved assignment is the set of rules specified by this Act for the purposes of
   manipulation with the goods, as a result of which one of the following customs approved
   assignments can be allocated to the goods:
    1. release of goods in the customs regime,
    2. placement of goods in free customs area or in free customs warehouse,
    3. re-export of goods from the customs territory,
    4. destruction of goods,
    5. abandonment of goods in favour of the state.
 i) The customs regime (hereinafter referred to as the “regime”) means:
    1. free circulation,
    2. transit,
    3. warehousing in customs warehouse,
    4. inward processing ,
    5. processing under customs surveillance,
    6. temporary use,
    7. outward processing ,
    8. exports,
j) Customs debt is the sum of import charges (customs debt in case of imports), or the sum
    of export payments (customs debt in case of exports), which is applied for a concrete
    exported or imported merchandise subject to customs regulations,
k) Import charges mean
    1. customs duty and taxes imposed on imported goods,
    2. import charges introduced as a tool of application of the state agricultural policy or
        special measures related to a certain merchandise, which has resulted from processing
        of agricultural products,
    3. other import charges, which have the same effect as the customs duty,
l) Export charges mean
    1. customs duty to which exported goods are subjected,
    2. export charges introduced as a tool of application of the state agricultural policy or
        special measures related to a certain merchandise, which has resulted from processing
        of agricultural products,
    3. other export charges, which have the same effect as the customs duty,
m) Debtor means a natural or a legal person, which is responsible that the customs debt is
    met.
n) Imports mean transfer of goods from abroad across the frontier of the Slovak Republic
    (hereinafter referred to as the “customs frontier”) to the customs territory subject to the
    use of one or more regimes, or without any use of regime.



                                               2
o) Exports mean transfer of goods across the customs frontier from the customs territory to a
   foreign country.
p) Measure of commercial policy means a tariff or a non-tariff measure for imports or
   exports of goods according to a special regulation or to an international agreement
   concluded by the Slovak Republic (hereinafter referred to as the “international
   agreement”).
q) Customs declaration is an act specified by customs regulations, by which a natural person,
   statutory body, employee of a legal person, or a representative of these persons express
   their will to release goods to the proposed regime.
r) Declarant means a natural or legal person, who makes customs declaration in its own
   name, or a natural or legal person in the name of which the customs declaration is made.
s) Release of goods means an act, by which the customs office gives to a natural or legal
   person an approval to handle the goods according to the proposed customs regime.
t) The customs authority means the Customs Directorate of the Slovak Republic4)
   (hereinafter referred to as the “Customs Directorate”), a customs office4).


                                          Customs Territory

                                                Article3

        (1) The customs territory is the territory of the Slovak Republic, including its air-space
and its underground-space. The customs frontier is the state frontier of the Slovak Republic.
        (2) The part of the customs territory is the space and buildings of the free customs area
and of the free customs warehouse.
        (3) The customs frontier in those areas, where the state frontier is formed by an
international river, or of its tributary, is the Slovak waterside of this river or its tributary.5)

                                                Article 4

        (1) The customs frontier area is the part of the customs territory up to 25 kilometres
from the state frontier in inland direction and the circular area with the radius of 25 kilometres
around the customs airports.
        (2) The customs inland area is the customs territory, which is not the customs frontier
area.
 (3) The Ministry of Finance of the Slovak Republic (hereinafter referred to as the “Ministry”)
shall specify the course of the frontier of the customs frontier area by a generally binding
legal regulation.


                Exercise of the Customs Surveillance and of the Customs Control

                                                Article 5

 (1) The customs surveillance is understood to be the activity of the customs authority to ensure
observation of the customs regulations related to the goods subject to customs surveillance.


4)
 Act No. 240/2001 Coll. on authorities in the customs state administration.
5)
 For example the Decree of the Ministry of Foreign Affairs No. 241/1949 Coll. concerning the Convention on
Navigation Regime on the River Danube.


                                                    3
 (2) The customs surveillance is carried out by customs authorities on the whole customs
territory. The customs surveillance is carried out so that the implementation of provisions of
Article 1 is ensured. The customs surveillance in the customs frontier area is carried out more
intensively, especially to establish if the goods and means of transportation have crossed or
will cross the customs frontier subject to customs regulations.
 (3) The implementation of the customs surveillance is the procedure of the customs authority
to ensure observation of the customs regulations, or to prevent their violation.
 (4) The customs surveillance is carried out by
a) customs control,
b) customs proceedings,
c) control after the goods have been released,
d) other procedure of the customs authority according to this Act or according to a special
    regulation.6)

                                              Article 6

 (1) Customs control is the activity of the customs authority to verify documentation for the
purpose of customs surveillance.
 (2) The customs control is carried out by
a) inspection of goods, means of transportation, consignments, baggage, documentation and
    accompanying documents, public areas, operation areas of natural persons authorized to
    do business in operation areas of legal persons.
b) inspection of persons,
c) checking and verifying the type, quantity and properties of goods and other facts
    concerning the goods, as well as taking samples,
d) verification of the authenticity and correctness of documentation and of records
    concerning the goods and of the veracity of the data contained in these documentation and
    records,
e) control of book-keeping and of other records and entries,
f) matching of the existing condition with the condition required by customs regulations,
    specification of deviations and decision taking concerning measures,
g) other activities of the customs authority according to this Act or according to a special
    regulation.
        (3) The customs authority is entitled to check if the imported goods have the
declaration of conformity and the marking of conformity according to special regulation. 7)
 (4) The importer of products is obliged to prove at the request of the customs authority that
the products imported by this importer have declaration of conformity or the certificate of
conformity and the marking of conformity, if this is specified by a special regulation. 7)
 (5) Before the products are released in the free circulation, the customs authority shall
inform, without undue delay, the supervising authorities about products,
a) which are subject to the conformity assessment, but their importer cannot demonstrate the
    declaration of conformity or the certificate of conformity and the marking of conformity,
    or the declaration of conformity and the certificate of conformity and the marking of
    conformity, and, unless it has a different possibility, the technical regulations,8) the
    specified accompanying documentation that the products meet the technical requirements

6)
   For example the Act No. 547/1990 Coll. on handling of some types of goods and technologies and their
control.
7)
   Act No. 264/1999 Coll. on technical requirements concerning products and conformity assessment and
amendments of certain acts.
8)
   Article 4 of the Act No. 264/1999 Coll.


                                                  4
    subject to technical regulations,9) if it doubts that the accompanying documentation,
    declaration of conformity or certificate of conformity and the marking of conformity has
    been used without authorization, or changed or falsified,
b) which show features, which could cause serious doubt, whether the product does not
    present serious and immediate risk to health or safety.
        (6) Upon carrying out its activities pursuant to paragraph 5, the customs authority shall
act in accordance with special regulation, 7) while recalling products from the regime of free
circulation, it shall take into account their features, especially whether they are not subject to
quick deterioration.
        (7) The customs authority shall release products for free circulation, after it ascertains
that they do not present a serious and immediate risk, or they cannot be considered for
products, which are introduced on the market in contradiction with the technical regulation, 8)
or if within three working days from the notification of the customs authority pursuant to
paragraph 5 the supervising authorities do not take any measures.
        (8) The customs authority shall take the relevant measures, including detention of
imported products for free circulation, if it establishes that these products present a serious
and immediate risk.

                                             Article 7

        (1) Pursuant to this Act or according to a special regulation 4) the customs authority is
entitled to make customs control of each physical person or legal person, who are in
possession of goods subject to customs surveillance, or which can be assumed to have the
goods subject to customs surveillance.
        (2) In case of a justified suspect that a natural or a legal person has goods subject to
customs surveillance, the customs authority is entitled to inspect that natural person or the
operation area of that natural person or the operation area of that legal person.
        (3) The inspection of a natural person and the inspection of the operational areas of a
natural person or of operational areas of a legal person can be made only if the request of the
customs authority to issue the goods subject to customs surveillance has not been met. The
inspection can take place in the presence of a different natural person, if the inspected natural
person or the employee of the legal person requests so. The customs authority is obliged to
inform these persons about their rights. The presence of a different person may be rejected, if
this could endanger its life or health. Only a person of the same gender may inspect a natural
person. The customs authority is obliged to make an official report on the inspection of a
natural person.
        (4) The customs control of postal consignments, which are subject to postal secrecy,
shall be made only in case of a justified suspect that the postal consignment contains not only
a written message, but also goods. The customs authority is obliged to confirm on the
packaging of the postal consignment that it has been subject to customs control and to write
an official report about it.
                                             Article 8

       (1) Pursuant to conditions of an international agreement 9), exemption of customs
control shall not apply to
a) foreign natural persons, which enjoy privileges and immunity subject to international law,



9)
  For example the Decree of the Ministry of Foreign Affairs No 157/1964 Coll. on Vienna Convention on
Diplomatic Relations.


                                                 5
b) baggage imported, exported or transported in transit by a natural person, which enjoys
   privileges and immunity subject to international law,
c) diplomatic mail and consular mail, which provides protection subject to international law,
d) official correspondence, which is protected subject to international law.
       (2) Diplomatic mail and consular mail of the Ministry of Foreign Affairs of the Slovak
Republic is also exempt from customs control.

                                           Article 9

                                 The Right of Representation

         (1) Everybody is entitled to a representative for customs proceedings. This provision
does not affect Article 84 paragraph 1 sentence 2. The representation may be
a) direct, if the representative acts in the name of the represented person and at the expense of
     this person,
b) indirect, if the representative acts in its own name, but at the expense of the represented
     person.
         (2) The representative must be a Slovak person, except cases pursuant to Article 84
paragraph 3.
         (3) The representative is obliged to declare, if the representation is direct or indirect.
Failing to make such declaration this person would be considered to act in its own name and
at its own expense.


             InformationConcerningCustomsRegulations

                                           Article 10

        (1) The customs regulations include this Act, other generally binding legal regulation
or an international agreement, which regulates legal relations of the imports, exports or transit
of goods, provided that customs authorities are authorized to implement this act, or relevant
generally binding legal regulations or an international agreement.
        (2) On the basis of an application in writing, the Customs Directorate shall issue
binding information concerning the nomenclature classification of goods and binding
information on origin of goods. An application concerning the issue of a binding information
on nomenclature classification of goods may relate to one type of goods. The application
concerning the issue of binding information on origin of goods may relate to one type of
goods and to one group of circumstances related to the origin of goods only.
        (3) The group of circumstances pursuant to paragraph 2 are considered to be the
circumstances specified by rules concerning the origin of goods for one country or a group of
countries, for which the specification of origin of goods is due.
        (4) Application for issue of binding information on nomenclature classification of
goods will be submitted on form, whose specimen will be stated by generally binding
regulation, which will be issued by the Ministry, and which will include the following items:
a) business name, business address, identification number, VAT identification number of the
    person, on behalf of which the application has been submitted (hereinafter referred to as
    the “holder of the binding information”) in case of a legal person, or the name, surname,
    personal number and the address of permanent residence in case of a natural person,




                                               6
b) business name, business address, or the name, surname, personal number and the address
    of permanent residence of the applicant, if this applicant is not identical with the holder of
    the binding information on nomenclature classification of goods,
c) designation of a person and place, where the binding information on nomenclature
    classification of goods is to be sent, if it is to be delivered to a different person than the
    applicant,
d) detailed description of goods, which enables its nomenclature classification,
e) composition of goods and a method of detection of the composition of goods, if they have
    an impact on the nomenclature classification of goods,
f) assumed nomenclature classification of goods,
g) designation of the nomenclature classification of goods, if the applicant requests the goods
    to be classified in one of the nomenclatures pursuant to Article 18 paragraph 12,
h) designation of data, which are to be kept confidential,
i) information of the applicant if this applicant previously applied for the issue of a binding
    information on nomenclature classification of goods for the same or similar goods, or if
    this applicant is aware of any other holder of the binding information, who has been
    issued binding information on nomenclature of classification of goods,
j) approval to enter the binding information on nomenclature classification of goods in the
    information system of the authority issuing the binding information on nomenclature
    classification of goods.
        (5) The applicant is obliged to include samples of goods, for which the nomenclature
classification is requested, as well as photo documentation, projects and other documentation,
which enable nomenclature classification, or a correct description of the production process,
or of the processing of goods.
        (6) The application for the issue of binding information on origins of goods, except
data in the paragraph 4 letter a) to d), f) and h) to j), contains
a) applicable legal base for the purposes of specification of the origin of the goods according
    to Articles 22 to 54,
b) designation of the rules related to the origin of goods, which enable to specify the origin
    of goods, used materials and their origin in the nomenclature classification, relevant
    values and description of circumstances (rule concerning the changes of nomenclature
    classification, the rule related to the added value, description of the operation or
    manufacturing process of other specific rule), which enable to meet these conditions,
c) proposal of the origin of goods with the specification of rules, by which the origin of
    goods is to be specified.
        (7) The customs directorate shall check, if conditions pursuant to paragraphs 4 to 6 are
satisfied, and if necessary, it shall request the applicant to correct or amend the incorrect or
incomplete application within a specified period. If the applicant fails to correct or amend the
application within the specified period, the customs directorate shall discontinue proceedings
concerning the issue of the binding information. No corrective measure may be applied
against the discontinuation of proceedings concerning the issue of binding information.
        (8) The customs directorate shall issue binding information on nomenclature
classification of goods and binding information on origin of goods, which shall be in writing
on the form as specified by the Ministry in a generally binding legal regulation.
        (9) Binding information on nomenclature classification of goods shall contain
a) designation of the country, whose authorities have issued the binding information, as well
    as the designation of the type of binding information,
b) designation of the authority, which has issued the binding information,
c) number of the binding information,



                                                7
d) identification data of the holder of the binding information on nomenclature classification
    of goods subject to application on the issue of the binding information on nomenclature
    classification of goods,
e) date of submission of application,
f) data on documents presented by the applicant for the issue of a binding information on
    nomenclature classification of goods,
g) description of goods, its commercial name,
h) classification of goods in the nomenclature of the customs tariff list and its substantiation,
i) instruction concerning the corrective measure and the designation of data, which are
    considered to be confidential on the basis of application,
j) the date the binding information on nomenclature classification of goods becomes
    effective,
k) the date and place of the issue of the binding information on nomenclature classification
    of goods, the stamp and signature of the issuing authority,
l) other relevant data, if necessary.
        (10) The binding information on origin of goods may contain, apart from data in the
paragraph 9,
a) designation of the country, or of a group of countries, in which the goods originate
    (hereinafter referred to as the “country of origin”),
b) substantiation of the specification of the origin of goods,
c) price ex works, if required (Article 32),
d) description of processing, which is necessary for acquisition of the origin of goods, if
    required,
e) reference to the issued binding information on origin of goods, or reference to the
    application on its issue,
f) description of the processing, which is necessary for acquisition of the origin of goods, if
    required.
        (11) If, in simple cases, decision can be made on the basis of documentation submitted
by the applicant, the customs directorate shall issue a binding information without any undue
delay. In other cases the customs directorate shall issue binding information within 90 days
from the date of receipt of all documentation for its issue. In exceptionally complicated cases,
if the information cannot be issued within 90 days from the date of submission of all
documentation, then in case of binding information the customs directorate is obliged to
a) inform the applicant giving the reason of delay and the expected date of the issue of the
    nomenclature classification of goods,
b) issue binding information within 150 days from submission of all documentation for the
    issue of the origin of goods.
        (12) It is possible to object against binding information on nomenclature classification
of goods and the binding information on origin of goods at the customs directorate within 15
days from the date of delivery of this binding information. The objections have no delaying
effect.
        (13) The Customs Directorate shall repeal the objected binding information by a
decision, otherwise rejects the objections and confirm the objected binding information. It is
not possible to take corrective measures against a decision rejecting the objections or against a
decision repealing the objected binding information. When deciding on the objections,
provisions of paragraph 11 shall apply accordingly.
        (14) The binding information on nomenclature classification or the binding
information on origin of goods is binding for the customs body in relation to the holder only
 a) in the case of nomenclature classification,
 b) in the case of origins of goods stated according to Articles 22 to 54,


                                               8
 c) in relation to goods where all the activities and procedures, which have to be carried out
     in order to ensure the observation of customs regulations (hereinafter referred to as
     “customs formalities”), shall be completed after its issuance.
        (15) When claiming within the customs proceedings based on the binding information,
the holder of this binding information on nomenclature classification of goods is obliged to
prove that the features of goods included in the customs declaration meet description in the
binding information. When applying the claim on which this binding information is based, the
holder of this binding information on origin of goods is obliged to prove in the customs
proceedings that the designated goods and facts, on which their origin is based, correspond in
all features to facts described in the binding information.
        (16) Binding information becomes legally effective on application of the claim only if
the holder submits the claim and only if the holder meets its obligations pursuant to paragraph
15 as required by the customs authority.

                                               Article 11

         The nomenclature classification of goods or specification of origin of goods described
in the binding information can be applied for the following purposes only:
a) assessment of import or export duty,
b) assessment of taxes,
c) calculation of payments provided in support of exports, or which are provided on imports
    and exports within the state agricultural policy,
d) use of certificates, export licenses or import licenses, or other documentation, which are
    submitted subject to special regulations 10) during implementation of customs formalities,
    if they relate to goods described in the binding information.

                                               Article 12

         (1) The binding information on nomenclature classification of goods is valid for a
period of six years from the date of issue. The binding information on origin of goods is valid
three years from the date of its issue.
         (2) The Customs Directorate shall repeal the binding information by a written
decision, if it has been issued on the basis of an incomplete or false information of the
applicant. Customs Directorate shall repeal the binding information also if subsequently
substantial reasons for a different classification of goods, or a different specification of origin
is found than that in the binding information.
         (3) The binding information stops being valid before the term specified in the
paragraph 1, if following circumstances arise:
a) In case of a binding information on the nomenclature classification of the goods
    1. there is a change in the special regulation, which has been the basis for its issue and, as
       a consequence, the basic information is no longer in conformity with this special
       regulation;
    2. binding information is not conforming the interpretation of the nomenclature in Article
       18 paragraph 8 letter a) on grounds of amendments accepted by the Council for
       Customs Cooperation, as well as on grounds of changes in the nomenclature specified in
       Article 18 paragraph 8 issued by the Decision of the European Commission;
    3. binding information has been repealed pursuant to paragraph 2 or Article 10 paragraph 13.

10)
   For example the Decree of the Ministry of the National Economy of the Slovak Republic No. 15/1998 Coll.
on conditions of grants of official permit for imports and exports of goods and services as amended.


                                                    9
b) In case of a binding information on origin of goods
    1. there is a change in the special regulation or in the international agreement, which has
       been the base for its issue and the binding information is no longer in conformity with
       them;
    2. this binding information is no longer conforming with the rules of interpretation of
       some regulations of international agreements;
    3. this binding information has been repealed pursuant to paragraph 2 or pursuant to
       Article 10 paragraph 13.
         (4) The Customs Directorate shall be obliged to inform the holder of the binding
information by a written notification concerning rulings pursuant to paragraphs 2 and 3. The
relevant binding information ceases to be valid on the date of delivery of the decision.
         (5) The binding information, which ceased to be valid on the basis of notification
pursuant to paragraph 3 letter a) points 2 and 3, or pursuant to paragraph 3 letter b) points 2
and 3, may be used by the holder for a period of six months from the date of delivery of
notification that this binding information has ceased to be valid, provided that the holder has
concluded contract on purchase or sale of goods before being notified on cessation of the
validity of this binding information. Binding information, which ceased to be valid on the
basis of paragraph 3 letter a) point 1, or pursuant to paragraph 3 letter b) point 1, may be used
by the holder, if the relevant international agreement or legal regulation replacing the non-
conforming international agreement or international regulation specifies so. If the binding
information, which ceased to be valid, relates to goods having certificate, export or import
license or other document related to imports or exports of goods subject to special regulation,
10)
    then the usage period of the binding information would end after these documents cease to
be valid.
         (6) Paragraph 5 shall not be applicable, if a special regulation specifies so due to a
significant economic reason.
         (7) If the holder of the binding information decides to apply its right pursuant to
paragraph 5, then this holder is obliged to inform the customs office, give the customs office
the relevant documents and permit the customs office inspection in order to check, if the
conditions for further application of the binding information are fulfilled.
         (8) If it is established that the use of the binding information pursuant to paragraph 5 is
not possible and no circumstances pursuant to paragraph 6 have occurred, then the customs
office is obliged to inform the holder of the binding information about this in writing.
         (9) The costs related to the issue of the binding information are especially the costs of
the analysis or of the expert assessment of the goods, return of the goods to the applicant,
expert opinions, official translations of documentation in the state language, which are
necessary for a correct assessment of the subject matter, if these services are subcontracted.
         (10) The costs pursuant to paragraph 9 shall be covered by the applicant for the issue
of the binding information irrespective if the costs are due to the applicant for the issue of
binding information or due to the Customs Directorate. This is without prejudice to the
relevant special regulation 11) in any way.


                                              Interaction

                                              Article 13


11)
  The Act of the National Council of the Slovak Republic No. 145/1995 Coll. on administrative fees as
amended.


                                                 10
        (1) A person doing imports, exports or transit of goods, or a person directly or
indirectly involved in the imports, exports or transit of goods, or a person, which has, or is
reasonably assumed that keeps goods subject to customs surveillance, is obliged to enable the
customs authority to make customs inspection in buildings, including the apartment, if this
apartment is used for business purposes, inside the means of transportation, on land owned,
used or managed by this person, as well as to provide necessary documentation, data and
information.
        (2) The person, which is subject to customs inspection, is obliged to tolerate actions
necessitated by the customs surveillance and to provide the customs authority the necessary
interaction.
        (3) The person, which is subject to inspection, is obliged to submit, at the request of
the customs authority, the documentation confirming that the goods have been properly
imported, or the documentation about the purchase, the bill of delivery or a different evidence
proving that the goods come from persons authorized to do business on the customs territory.
If the requested documentation is not presented, then the customs authority shall specify the
deadline for later submission of documentation and shall, at the expense and at the risk of the
person inspected, place the inspected goods to a location under the direct surveillance of the
customs authority.

                                                     Article 14

        (1) Courts, other state authorities, authorities of territorial self-government or other
authorities of public power and other legal persons founded on the basis of a special act, the
public notaries and distrainers, dealing in matters subject to this act, or subject to special acts
on import or export charges related to the imports, exports or transit of goods, are obliged to
provide to the customs office or the customs directorate the data, which are necessary for
assessment and enforcement of these charges.
        (2) According to special regulation, 12) banks and foreign bank subsidiaries are obliged
to provide the customs office or the customs directorate, at their request, with information in
writing, which is subject to bank secrecy.
        (3) The postal company is obliged to provide the customs office, or the customs
directorate, at their request in writing, with data necessary for customs inspection, especially
the data about consignments from abroad and about consignments sent abroad, the data about
the senders and addressees of these consignments, as well as about the goods included in
these consignments directly in the postal company, and to make on-the-spot verification of
their correctness.
        (4) The state authorities and other authorities of public power or legal persons, which
keep records of persons and their property on the basis of their official obligation, or on the
basis of their subject of activities, are obliged to provide to the customs office or to the
customs directorate, at their written request, the data, which are necessary for carrying out of
customs surveillance.
        (5) The telecommunication company is obliged to provide the customs office or the
customs directorate, at their written request, for the purpose of customs surveillance, the data
on users of telephone, telex and facsimile stations, which are not listed in publicly available
directories.
        (6) The transportation companies are obliged to inform the customs office or the
customs directorate, at their written request, for the purpose of customs surveillance, the


12)
      Act No 21/1992 Coll. on banks, in the wording of later regulations.


                                                          11
sender and the recipient of the transported goods, as well as the data about the transported
goods.
         (7) The publishers of the press are obliged to inform the customs office or the customs
directorate, at their written request, for the purpose of customs surveillance the name of the
advertiser, whose advertisement has been published under a mark.
         (8) The state authorities, which are in charge of controls, are obliged to inform the
customs office or the customs directorate, at their written request, for the purpose of customs
inspection, the results of controls, if a connection between the customs debt and the tax
obligation is discovered.
         (9) Persons having documents or materials, which could serve as an evidence for
customs inspection purposes, are obliged to deliver, or to lend these documents or materials to
the customs office, or the customs directorate, at their written request, for the purpose of
evidencing.
         (10) The persons specified in Article 13 paragraph 1 are obliged to safekeeping for a
period of five years of all documentation related to imports, exports or transit of goods for the
purpose of control by the customs authorities within the framework of the customs
surveillance. The start of this period is specified as follows:
a) in case goods released in the regime of free circulation, or in the export regime from the
    beginning of the year, following the year, in which the customs declaration for the release
    of goods for free circulation or the export regime has been accepted;
b) in case of goods released for free circulation with the reduced customs tariff or without
    import customs tariff due to its final use, from the beginning of the year following the year
    in which the goods stopped to be subject to customs surveillance;
c) in case of goods released in a different regime from the beginning of the year following the
    year, in which that regime has ended;
d) in case of goods placed in free customs area or in free customs warehouse from the
    beginning of the year following the year, in which the goods have left the free customs
    area or the free customs warehouse.
         (11) If, before the end of the period subject to foregoing paragraph 10, the customs
authorities have made control related to assessment of import charges or export charges, or
have found that the customs regulations have been violated, then the new five year period
starts from the beginning of the year following the year, in which the control has taken place.
The safekeeping period shall end after this period.


                                           PART TWO

 APPLICATION OF IMPORT CHARGES OR EXPORT CHARGES AND OF OTHER
                  MEASURES IN TRADE WITH GOODS



                                    DIVISION ONE

                                        CUSTOMS DUTY

                                            Article 15

                                     Types of Customs Duties



                                               12
        (1) The customs duty is a protective measure and is collected as a mandatory payment
by the government according to this Act or according to a special regulation 1) on the
imported goods (hereinafter referred to as the “import duty”) or on the exported goods
(hereinafter referred to as the “export duty”).
        (2) Compensation duty is a special duty collected in order to compensate subsidies or
subventions, which have been directly or indirectly provided for production or completion of
the product or for exports of the goods.
        (3) Retaliatory duty is an additional charge to the customs tariff or to a special tariff on
goods, which, according to the customs tariff list is duty-free and is introduced for a
transitional period for goods imported from a country, which discriminates the Slovak
Republic in its economic relations.
        (4) Additional duty or increased duty is imposed according to a special regulation 13)
for a transitional period, for example on the goods of agricultural nature or in case of
excessive imports of goods.
        (5) The government of the Slovak Republic (hereinafter referred to as the
“government”) specifies compensation duty, retaliatory duty or an additional duty by a
regulation.
        (6) Antidumping duty is the duty imposed on the basis of a special regulation1) on
imported goods, if their export price is lower than the price of the same or similar goods in an
ordinary shop of the exporting country and which can have negative dumping consequences
on the production industry in the Slovak Republic.

                                                 Article 16

                                         Goods Subject to Duty

         (1) All imported goods are subject to import duty except the goods, which are
explicitly listed in the customs tariffs as duty free goods.
         (2) The goods listed in the customs tariffs are subject to export duty, if the customs
tariff explicitly specifies this duty.
         (3) Duty free goods are those, which are explicitly designated as duty free by
international agreements.

                                                 Article 17

                                          Import Duties Relief

       (1) Goods are duty free, if it is desirable with respect to the general interest
considering their final use subject to customs regulations.
       (2) Goods are duty free, if they are imported by aliens enjoying the privileges and
immunities subject to the international law. 14)




13)
    For example the Act No. 240/1998 Coll. on agriculture and on changes and amendments of other acts, version
of the Act No. 361/2000 Coll., Act No. 214/1997 Coll. on protective measures in case of imports.
14)
    For example the Decree of the Ministry of Foreign Affairs No. 32/1969 Coll. on Vienna Convention on
consular relations.


                                                     13
        (3) The scope and conditions of relief of goods imported by aliens, who enjoy
privileges and immunities subject to the international law, or by international organisations 15)
and their employees, will be set by regulation to be issued by government. If any country does
not provide the same customs treatment or the same customs exemptions to goods imported in
the Slovak Republic as specified by this act, then the government may regulate imports of
goods from this country in that it restricts or refuses customs exemptions for importation of
goods from this country.


                                         DIVISIONTWO

      CUSTOMS TARIFFS AND THE NOMENCLATURE CLASSIFICATION OF GOODS


                                                Article 18

                           Customs Tariff Book and Customs Tariff Rates

        (1) The customs duty is imposed on the basis of tariffs, which are specified in the
customs tariff book. The government decrees the customs tariff book by a regulation.
        (2) The customs tariff book contains
a) combined nomenclature,
b) general customs tariffs,
c) agreed customs tariffs,
d) customs tariffs of the general system of preferences accepted unilaterally by the Slovak
    Republic in relationship to individual countries, group of countries or territories,
e) units of measures.
        (3) The customs tariff book may also contain
a) further nomenclature based completely or partially on the combined nomenclature and
    which adds to it further classification,
b) customs allowances introduced for a transitional period in order to offer reduced import
    duties or to stop imposition of import duties on certain goods; this can be done also within
    the customs quota or customs upper limit;
c) preferential customs tariffs subject to international agreements, which regulate provision
    of preferential customs treatment;
d) customs tariffs not mentioned in the paragraph 2 letter b) to d)
    1. compensation customs tariffs,
    2. retaliatory customs tariffs,
    3. additional customs tariffs,
    4. uniform customs tariff, which simplifies and speeds up the customs duty collection in
        case of imports of goods of non-commercial nature, which is intended to satisfy
        personal needs of natural persons,
    5. increased import tariff rates,
e) other measures not mentioned in the paragraph 2 letter b) and c), which are applied on
    goods included in the combined nomenclature for customs duty assessment and import
    charges specified by a special regulation subject to the state agricultural policy related to a
    special commodity, which is a result of processing of agricultural goods.


15)
  For example the Decree of the Ministry of Foreign Affairs No. 21/1968 Coll. on Convention on privileges and
immunities of international trade union organizations.


                                                     14
         (4) Other nomenclature and measures according to paragraph 3 may be specified in the
customs tariff book, if they are not included in a special regulation16) governing customs tariff
measures in trade with goods or in an international agreement.17)
         (5) Customs tariff measures according to paragraph 2 letter d) and paragraph 3 letter b)
and c) shall be applied instead of customs tariff measures according to paragraph 2 letter b)
and c) and paragraph 3 letter e), if the declarant requests so and if the declarant can prove that
the imported goods meet conditions for use of these customs tariff measures.
         (6) If the application of customs tariff measures according to paragraph 2 letter d) and
paragraph 3 letter b) and c) is restricted to a certain volume of imports, then these measures
will stop being used in case of
a) customs quotas, if the limit for the import volume is used up,
b) customs upper limits subject to special regulation.
         (7) Combined nomenclature is used for the purpose of classification of goods, which
are subject to commerce with foreign countries.
         (8) Combined nomenclature includes
a) nomenclature of the harmonized system,18)
b) other classification of nomenclature pursuant to letter a) (hereinafter referred to as the
    “sub-item of the combined nomenclature”) in cases where the customs tariffs is specified,
c) comments and additional comments to classes, chapters and footnotes to sub-items of the
    combined nomenclature.
         (9) For a sub-item of the combined nomenclature, an eight-digit numeric code has
been allocated, consisting of
a) four-digit numeric code of the item of the harmonized system,
b) six-digit numeric code of the sub-item of the harmonized system,
c) digits on the seventh and eight position specifying the sub-item of the combined
    nomenclature; in case that the sub-item of the harmonized nomenclature does not require
    any further classification, then the seventh and eight digit of the numeric code of the
    combined nomenclature will be zero.
         (10) The combined nomenclature and related measurement units shall be used for the
purpose of statistics in foreign trade with goods (hereinafter referred to as the “customs
statistics”).
         (11) If the customs tariff book specifies preferential customs tariffs (paragraph 3 letter
b) for certain goods because of their nature or final use, or other facts, the conditions for use
of preferential customs tariff shall be regulated by the government.
         (12) Nomenclature classification of goods means assigning sub-item of the
a) combined nomenclature subject to customs regulations, or
b) nomenclature, which is fully or partially based on combined nomenclature, or which is
    added to it for further classification subject to special regulation on use of tariff measures
    and non-tariff measures in trade with goods, that should be classified subject to customs
    regulations.


16)
      For example the Act of the National Council of the Slovak Republic No. 310/1993 Coll. on consumer tax
      imposed on beer as amended, the Act of the National Council of the Slovak Republic No. 312/1993 Coll. on
      consumer tax on tobacco and tobacco products as amended.
17)
      For example Article 11 of the European Agreement on Association concluded between the European
      Communities and their member states on the one part and the Slovak Republic on the other part (Notification
      No. 158/1997 Coll.).
18)
      Decree of the Ministry of Foreign Affairs No. 160/1988 Coll. on International Agreement concerning
      Harmonized System of Description and Numerical Designation of Goods and the Protocol concerning its
      changes.



                                                        15
       (13) According to nomenclature classification of goods special regulations also apply,
which regulate specific areas of trade with goods.


                       IntegratedCustomsTariffs Book

                                           Article 19

        (1) Measures related to imports and exports of goods subject to international
agreements are included in the integrated customs tariffs book. The integrated customs tariffs
book is made public in publications of the Ministry.
        (2) The integrated customs tariffs book contains
a) sub-items of combined nomenclature (Article 18 paragraph 8 letter a) and b) and
    paragraph 9)
b) sub-item of the integrated customs tariffs book, which represents additional classification
    of goods subject to specific measures and subject to numeric designation of additional
    classification (Article 18 paragraph 3 letter a)),
c) customs tariffs included in Article 18 paragraph 3 letter c) and d),
d) measures, which are applied in case of assessment of importation charges specified by a
    special regulation (Article 18 paragraph 3 letter e)),
e) additional information on measures specified in special regulations concerning imports
    and exports of goods.

                                           Article 20

         (1) Sub-items of the integrated customs tariffs book have a ninth and tenth digit of the
numeric code and together with the sub-item of the combined nomenclature (Article 18
paragraph 9) they form the numeric code of the integrated customs tariffs book. If no further
classification is needed to the sub-item of the combined nomenclature, then the ninth and the
tenth digit of the numerical code of the sub-item of integrated customs tariffs book will be
zero.
         (2) In exceptional cases, for the purposes of application of specific measures, which
have no numeric designation, the ninth and the tenth digit may have an additional numeric
code of the integrated customs tariffs book.
         (3) Further classification can be added behind the sub-items of the integrated customs
tariffs book.


                                    DIVISIONTHREE

                                      ORIGIN OF GOODS

                                            Article 21

                                      Introductory Provision

        (1) Origin of goods means the specification of the country of origin. The country of
origin is determined according to the rules for specification of the origin of goods subject to
customs regulations and international agreements, which are based on non-preferential rules
of origin, preferential rules of origin and the rules of general system of preferences.


                                               16
        (2) Non-preferential rules of origin are the rules specified by this act, by special
regulations, international agreements19) and by decisions of the relevant authorities in order to
determine the countries of origin, which are not subject to provision of customs preferences
exceeding the application of the most-favoured-nation clause based on international
agreement. 20)
        (3) Preferential rules of origin are the rules specified by this act, by international
agreements and by decisions of the relevant authorities 21) in order to determine the origin of
goods, which are subject to preferential treatment within agreed tariff measures and general
tariff measures, on the basis of which the customs preferences exceeding the application of
the most favoured nation clause based on the international agreement are applied. 20)
        (4) The rules of the general system of preferences are the rules specified by this act,
international agreements and by decisions of the relevant authorities in order to determine the
origin of goods, which are subject to unilateral preferential treatment provided to the
developing countries and to the least developed countries, while this kind of treatment is not
offered to other countries.


                              NonpreferentialOriginofGood

                                                    Article 22

        (1) Non-preferential origin of goods is the origin, which is established on the basis of
rules according to Article 21 paragraph 2.
        (2) Non-preferential origin of goods is specified for the purposes of
a) customs duty assessment according to Article 18 paragraph 2 letter b) and c),
b) antidumping customs duty, compensation customs duty and increased importation duty
    assessment,
c) designation of origin of goods subject to international agreement, 22)
d) quantitative restrictions, especially customs quotas or customs upper limits,
e) non-tariff measures according to special regulations (Article 18 paragraph 3 letter e)).
        (3) The country of non-preferential origin of the goods is the country, in which the goods
have been fully acquired.
        (4) For the purposes of the paragraph 3 the goods fully acquired in a certain country,
including its territorial waters, are understood to be
a) minerals extracted on its territory,
b) plant fruits harvested on its territory,
c) live animals born and bred on its territory,
d) products of animal origin, which have been acquired from live animals bred on its
    territory,
e) hunting and fishery products from its territory,
f) sea fishery products and other products acquired from the sea outside its territorial waters
    by its ships, which are registered or recorded in the country and flying its flag,

19)
    Articles I, II, III, IX, XI, XIII, XIX of the General Agreement on Tariffs and Trade 1994 subject to the Annex
    1 to the Agreement on Founding of the World Trade Organization (Notification No. 152/2000 Coll.).
20)
    Article I of the General Agreement on Tariffs and Trade 1994 subject to the Annex 1 to the agreement on
    founding of the World Trade Organization (Notification No. 152/2000 Coll.).
21)
    For example the Decision No 2/1997 of the Association Council between the European Communities and
    their member states on the one hand and the Slovak Republic on the other (Notification No. 4/1999 Coll.).
22)
    Article IX of the General Agreement on Tariffs and Trade 1994 subject to the Annex 1 to the Agreement on
    Founding of the World Trade Organization (Notification No. 152/2000 Coll.).



                                                       17
g) the goods acquired or produced on board of its fishing and processing ships from the
    products included under letter f), which originate from this country, if these processing
    ships are registered, recorded in this country and flying its flag,
h) products from the sea ground or from the sea underground outside the territorial waters, if
    this country has an exclusive right to make use of this sea ground or the sea underground,
i) refuse and remnants, which originate from production operations implemented on its
    territory and the used objects, if they are collected in this country and are suitable as raw
    materials for recycling only,
j) the goods, which have been produced on its territory exclusively from goods produced
    under letter a) to i), or from its derivatives on any stage of production.
        (5) If one or more countries were participating in production of goods, the country of
non-preferential origin of these goods is the country, from which the last substantial
economically justifiable treatment or processing took place in a plant specified for this
purpose and its result is a new product, or an important stage of production.
        (6) The Ministry will specify in a generally binding legal regulation those operations,
which are considered to be substantial and economically justifiable treatment or processing of
some types of products, as well as the details concerning the origin of goods.
        (7) Non-preferential origin of goods is determined on the basis of data provided in the
customs declaration.
        (8) The customs office is authorized to request submission of evidence for the purpose
of determination of the origin of goods, which is the certificate of origin of goods, unless the
data in the customs declaration are sufficient, or the customs office has doubts about
correctness of these data.
        (9) The customs office is authorized to request for the purpose of determination of
origin of goods sufficient evidence, especially
a) submission of the invoice or of its copy, which relates to the equipment, machine,
    instrument or a vehicle released in the regime of free circulation, or which has been
    exported in the past,
b) contract or its copy, or any other document confirming that the delivery is a part of an
    ordinary maintenance.

                                                  Article 23

        (1) The certificate of origin of the exported goods is issued at the written request of the
exporter. In its application for the issue of the certificate of origin of goods the applicant is
obliged to provide data, which are necessary for determination of the origin of goods. The
applicant need not submit the application for the issue of the certificate for each export, if the
applicant exports constant volumes of goods, or if other circumstances justify so, provided
that the rules for determination of the origin of goods are respected.
        (2) The certificate of origin of goods must meet the following conditions:
a) It must be issued by a competent authority23) or by a person authorized to do so.
b) It must contain data, which are necessary for identification of goods to which it relates:
   1. the number of loaded pieces, their type, markings and numbers,
   2. gross and net weight of the goods, their quantity or volume, if the goods are subject to
       changes in weight during the transportation, or if its weight cannot be established, or if
       it can be simply identified on the basis of these data,
   3. designation of the sender,

23)
      Act of the National Council of the Slovak Republic No. 9/1992 Coll. on chambers of commerce and industry
      in the wording of later regulations.



                                                       18
    4. type of goods.
c) It must confirm that the goods, to which it relates, have their origin in a certain country.
         (3) The customs office shall accept the certificate of origin of agricultural goods, to
which special non-preferential import measures apply, even if this certificate has been issued
by a different country than the country of origin of these goods and if the agricultural goods
may be considered for original in this country subject to rules for determination of non-
preferential origin of goods. The certificate of origin is valid for a period of ten months from
the date of its issue, unless a special regulation determining special non-preferential measures
specify otherwise.
         (4) For the purposes of determination of the origin of goods the customs office shall
accept only the original certificate of origin of goods.
         (5) The customs office shall not accept the certificate of origin of goods for the
purposes of non-preferential import measures, if they do not know the identification data of
the authority,
a) which is authorized to issue the certificate of origin and the specimen of stamp imprints
     used by this authority,
b) to which the applications for consequent verification of the certificate of origin are sent.
         (6) The random subsequent verification of the certificates of origin is done at the
initiative of the customs authority, or if the customs authority is in doubt regarding the
correctness of the certificate of origin, or about the correctness of data, which it contains.
Other than a customs authority may ask verification of the certificates of origin for the
purpose of application of agricultural regulations. The customs authority will be notified
about the result of the subsequent verification without any unnecessary delay.
         (7) The customs office shall release agricultural goods, if it decides not to use special
import measures until the results of verification are obtained. If necessary, preliminary
measure may be taken for this purpose.
         (8) The customs authorities shall not apply special import measure, if it does not
receive the results of a subsequent verification within six months from the date of delivery of
application for this verification. The result of verification must enable to specify if the
certificate of origin sent for verification relates to goods actually exported and if special
import measures may be used in its case.
         (9) The Ministry shall regulate by a general legal regulation specimen of application
forms for the issue of the certificate of origin of goods and specimen of forms of certificates
of origins, as well as their copies, technical details about the application forms concerning the
issue of certificates of origin of goods, certificates of origin of goods, their copies, filling in
and designation.
         (10) The Ministry shall regulate by a general legal regulation the specimen of the form
of the certificate of origin for imports of agricultural goods, technical details about the forms
of certificate of origin, about its filling in and designation.


                                            Article 24

        (1) If the aim of processing or treatment is to circumvent generally binding legal
regulations, which are applied in trade with goods with some countries, the goods acquired in
this way will not have their origin granted in the country, in which this processing or
treatment took place.
        (2) The authority issuing the certificate of origin of goods shall safeguard applications
for the issue of the certificate of origin of goods for a period of two years following the year,
in which the application has been submitted.


                                                19
                                 PreferentialOriginofGoods

                                                   Article 25

                                            Introductory provision

          (1) The preferential origin of goods is determined on the basis of rules, which contain
conditions of acquisition of the origin for goods intended for recognition of advantages of
preferential tariff measure pursuant to Article 18 paragraph 2 letter d) or Article 18 paragraph
3 letter c).
         (2) The following rules shall be used for the purpose of determination of preferential
   origin of goods pursuant to paragraph 1:
a) rules contained in international agreements in case of goods subject to international
    agreements governing provision of preferential tariff treatment concluded by the Slovak
    Republic with individual countries, or group of countries;
b) rules specified by this act (Article 27 to 54), unless an international agreement specifies
    differently, in case of goods, which are subject to application of the advantages of
    preferential tariff measures specified by the regulation of the government and unilaterally
    accepted by the Slovak Republic in favour of individual countries, groups of countries or
    territories.

                                                   Article 26

                                       General System of Preferences

 The general system of preferences according to Article 25 paragraph 2 letter b) shall be
applied for
a) preferential treatment of products, which have their origin in developing countries in
   accordance with the rules of general system of preferences subject to this act,
b) different and preferential treatment of goods, which have their origin in a developing
   country, related to non-tariff measures subject to international agreement,24)
c) regional and global agreements between the developing countries and the least developed
   countries concerning mutual reduction or removal of customs duties in accordance with
   criteria or subject to conditions specified by an international agreement on mutual
   reduction or removal of non-tariff measures, which relate to mutually imported products,
   or by a different international agreement, 24)
d) special system for the least developed countries within general or specific measures
   offered to the developing countries.


                      RulesoftheGeneralSystemofPreferences

                                                   Article 27


24)
      General Agreement on Tariffs and Trade 1994 (Notification No. 152/2000 Coll.).




                                                        20
        (1) For the purpose of utilization of the general system of preferences offered by the
Slovak Republic the products originating in the developing or in the least developed countries
shall be considered for products originating in the developing countries or the least developed
countries, if these products are
a) fully acquired from such country pursuant to Article 28,
b) products acquired in this country if other products have been used for their production
    than the products mentioned under letter a), if these products have been subjected to
    additional processing or treatment pursuant to Article 29.
        (2) For the purposes of this Act the products originating in the Slovak Republic, which
have been processed or treated in the developing or in the least developed country over the
framework specified in Article 30, are products originating in this developing or the least
developed country.
        (3) Provisions of paragraphs 1 and 2 and of Article 28 to 54 respectively shall apply in
order to determine the origin of products acquired in the Slovak Republic and for the purposes
of utilization of the rules of the general system of preferences for the products originating in
the Slovak Republic.

                                          Article 28

       (1) For the purposes of the general system of preferences following products shall be
considered as completely acquired in the developing country or in the least developed
country:
a) minerals extracted on its territory,
b) plant fruits harvested on its territory,
c) live animals born and bred on its territory,
d) products of animal origin, which have been acquired from live animals bred on its
   territory,
e) hunting or fishery products from its territory,
f) sea fishery products and other products acquired from the sea outside its territorial waters
   by its ships, which are registered or recorded in this country and sailing under its flag,
g) goods processed on board of its fishing and processing ships exclusively from products
   pursuant to letter f), which originate from this country, if these processing ships are
   registered or recorded in this country and sailing under its flag,
h) used objects collected on its territory, which are suitable as recycled raw materials only,
i) refuse and remnants, which originate from production operations carried out on its
   territory,
j) products from the sea ground or from the sea underground outside the territorial waters, if
   this country has an exclusive right to make use of this sea ground or the sea underground,
k) the goods, which have been produced on its territory exclusively from goods produced
   under lit a) to j).
       (2) For the purposes of paragraph 1 letter f) and g) the ships or processing ships of the
developing or of the least developed country are those ships or processing ships, which
a) are registered or recorded in that country,
b) fly the flag of that country,
c) which are owned to at least 50 per cent by the nationals of this country or by a company,
   which has its head office in this country and whose chief executive officer, or officers,
   chairman of the board or of the supervisory board and majority of members of the
   company board or supervisory board are nationals of this country, or in case of a business




                                              21
    company at least one half of the registered capital 25) belongs to this country, its public
    institutions or state nationals of this country,
d) whose master and officers are state nationals of this country, and
e) whose crew is up to at least 75 per cent made of state nationals of this country.
        (3) The territorial waters of the developing or of the least developed country are also
considered to be a developing or the least developed country.
        (4) The ships sailing on the high sea, including the processing ships, which treat or
process the products of sea fishing are considered to be part of the territory of a developing or
of the least developed country, if they meet conditions of the paragraph 2.

                                           Article 29

        (1) Products, which have not been fully acquired in a developing or in the least
developed country are considered to be sufficiently treated or processed, if they have been
subjected to processing and treatment pursuant to paragraph 4.
        (2) If the product considered to originate in a developing country or in the least
developed country pursuant to paragraph 1 has been used for production of a different product
in a developing country or in the least developed country, then conditions for determination of
the origin of goods for the product, of which they form a part, do not relate to this product. No
account is taken of the origin of materials used for its production.
        (3) The finished product shall acquire the origin of goods in a developing country or in
the least developed country only if it is produced to the extent of less than 10 per cent of ex
works value of the finished product originating in a different country than the developing or
the least developed country provided that percentage expression of the highest permissible
value, indicated in the list according to paragraph 4, of not original materials is not exceeded.
This shall not apply in case of determination of origin of finished product classified in the
Chapters 50 to 63 of the harmonized system.18)
        (4) The Ministry shall specify in a generally binding legal regulation and its
explanatory notes the list of operations, which are considered to represent sufficient treatment
or processing and which need to be done with regard to non-original materials in order that
the finished product acquires the origin of the developing, or of the least developed country.

                                           Article 30

        (1) The following conditions are considered to be insufficient treatment or processing
for the purposes of determination of the origin of products, irrespective whether the
conditions pursuant to Article 29 paragraph 1 have been met:
a) operation, which is necessary to ensure goods condition of the product during
    transportation and storing, such as ventilation, decomposition, drying, cooling, salting,
    curing by sulphur oxide, or by other water solutions, or removal of damaged parts,
b) simple operation consisting of de-dusting, seeding, qualitative and quantitative sorting,
    combining, including creation of sets of objects, washing, painting, shearing, cutting,
c) change of packaging, splitting and assembling consignments,
d) simple bottling, putting in containers and bulbs, bags, attachment to cards or boards and
    the like, as well as all simple packaging operations,
e) attachment of markings, labels, or other similar distinguishing markings to the products or
    their packaging,


25)
      Article 58 of Commercial Code.



                                               22
f) simple mixing of the same or different product types, if one or more of these product types
    does not meet conditions of the origin in the developing, or in the least developed country,
g) simple assembly of parts of products for the purposes of creation of a complete product,
h) combination of two or more operations described in letter a) to g),
i) slaughter of animals.
        (2) The classification unit for application of provisions of Article 27 to 54 is a concrete
product, which is considered to be the basic unit for classification on the basis of
nomenclature of the harmonized system.18)
        (3) If the product consisting of a group or of a set of pieces is classified subject to
conditions of the harmonized system under one item, then this product forms one unit of
classification.
        (4) If a consignment of goods consists of several equal products classified in the same
item of the harmonized system, then each product is assessed individually for the purpose of
application of provisions of Article 27 to 54.
        (5) If, subject to general rule 5 of the harmonized system, the packaging is included in
the product for the purpose of classification, then this packaging shall be used for
determination of the origin.
        (6) Any operations performed on the product in a developing country, in the least
developed country, or in the Slovak Republic, are considered together, when stating, where
the processing or re-processing of the product, should be deemed insufficient according to
paragraph 1.
                                              Article 31

        (1) For the purpose of determination whether the product produced in a developing
country or in the least developed country, which is a member country of a regional group of
developing countries, or of the least developed countries according to paragraph 2 (hereinafter
referred to as the “regional group”) has its origin in this country, then the products originating
in one of the countries of this regional group used in a different country of the regional group
shall be considered to be products of origin of the country of further production (hereinafter
referred to as “regional accumulation”) subject to conditions of Article 32.
 (2) Regional accumulation according to paragraph 1 relates to the following regional groups,
which are favoured by the general system of preferences:
a) Association of South East Asian Nations (ASEAN),
b) Central American Common Market (CACM),
c) Andy Association.
d) South Asian Association for Regional Cooperation (SAARC)
        (3) The list of developing and of the least developed countries shall be determined by
the government regulation.

                                            Article 32

        (1) If the goods originating in the regional group member country are processed or
treated in a different country of the same regional group, then the goods shall have their origin
in the country of the regional group, in which the last processing or treatment took place,
provided that
a) the value added in this country is higher than the highest customs value of used products
    originating in a different country of the regional group used during the last processing or
    treatment and
b) treatment or processing in this country exceeds the framework specified in Article 30 and
    in case of textile products also operations specified in the Annex No. 1.


                                                23
        (2) If the conditions for determination of the origin of goods according to paragraph 1
are not met, then the products have their origin in that country of the regional group, which
shows the highest customs value of the imported products originating from a different country
of the regional group.
        (3) For the purposes of the paragraph 1 letter a) the added value is considered to be the
ex works price of the product reduced by the customs value of each integrated product, which
has its origin in a different country of the regional group.
        (4) The certificate of origin on the Form A issued in the first country shall be used as
an evidence of origin of goods exported from one country of the regional group to a different
country of the same regional group for use in further processing, or treatment, or for re-
export, unless further treatment or processing is done.
        (5) The origin of goods according to Article 29 paragraph 3, Article 30 and 31 in case
of products exported from the country of the regional group in the Slovak Republic is proved
by the certificate of origin of goods on the form A, or by a declaration on the invoice issued in
this exporting country, or on the basis of the certificate of origin of goods issued according to
paragraph 4.
        (6) The Ministry shall specify by a generally binding legal regulation the specimen of
the certificate of origin on the Form A, specimen of the declaration on the invoice, the details
of the certificate of origin on the Form A, its filling-in and designation, the list of countries,
which accept the certificate of origin on the Form A and the way of handling the certificate of
origin on the Form A.
        (7) The country of the origin of goods shall be specified in the Form A or in the
declaration on the invoice as follows:
a) the country of production in case of products exported without further processing and
    treatment according to paragraph 4,
b) the country of origin determined according to paragraph 1 in case of products exported
    after its further processing or treatment.

                                             Article 33

        (1) Provisions of Article 31 a 32 shall apply if
a) the rules regulating the trade between the countries of the regional group in relationship
   with the regional accumulation are the same as the rules specified by this act,
b) each country of the regional group has agreed to comply or ensure compliance with the
   conditions specified by this act and shall provide administrative cooperation, which is
   necessary in the Slovak Republic, as well as in other countries of the regional group, so
   that correct issue of certificates of origin of goods and declarations on invoices is ensured,
c) declaration concerning fulfilment of conditions pursuant to letter b) is sent to the competent
   authorities of the Slovak Republic.
        (2) During transportation of products originating in a country of a regional group
across the territory of a different country of this regional group the provision of Article 38
paragraph 1 letter b) shall not apply.

                                           Article 34

       Accessories, spare parts and tools sent together with the equipment, machine,
instrument or vehicle, which are part of regular accessories and are included in the price or are
not invoiced separately, then these accessories, spare parts and tools are considered to be one
whole set together with the relevant equipment, machine, instrument or vehicle.



                                               24
                                            Article 35

        Sets according to the harmonized system 18) shall be the original sets, if their individual
parts are original products. If the set consists of original and non-original parts, then the set as
a whole is considered to be original, if the value of non-original parts does not exceed 15 per
cent of the ex works price of this set.

                                            Article 36

 During the determination of the origin of products the origin of energy and fuels, technical
equipment and accessories, machines, tools and goods used for their production is not taken
into account, if they are not or should not be a part of the final product.

                                            Article 37

        (1) Conditions for acquisition of goods in a developing country or in the least
developed country specified by this Act must be permanently met.
        (2) If the goods originating in the developing country or in the least developed country
are exported from this country into a different country than a developing country or the least
developed country, and after that these goods are returned into the developing country or in
the least developed country, from which they have been exported, then these goods shall not
be considered to have their origin in the developing country or in the least developed country,
unless it can be proven that
a) the returned goods are the same goods as the goods, which have been originally exported
    and
b) they have been treated in the country, into which they have been exported in a way, which
    is necessary to preserve them in a good condition (Article 308 paragraph 1).

                                            Article 38

        (1) Goods originating in the developing country or in the least developed country does
not change their origin, if these goods are directly transported from a developing country or
from the least developed country in the Slovak Republic. Direct transportation of the goods
means
a) transportation of the goods so that they do not cross the territory of a different country,
     except the country of the same regional group for the purposes of Article 31,
b) transportation of one consignment of goods across the territory of other countries than the
     developing country or the least developed country, with possible re-loading of these
     goods, or their temporary storing in these countries, provided that they have remained
     under the surveillance of the customs authorities in the country of transit or in the country
     of temporary storing and did not undergo other operation than unloading, re-loading or
     other operations, which are necessary for their preservation in a good condition,
c) uninterrupted transportation of goods in a pipe across the territory of a different country
     than the territory of the exporting developing country or the least developed country.
          (2) Fulfilment of conditions pursuant to paragraph 1 letter b) is proved for the relevant
customs authority by presentation of
a) consignment note, which relates to transportation of the goods across the country of transit
     or
b) document issued by the customs authority of the country of transit, which contains
 1. exact description of the goods,


                                                25
   2. the date of unloading and the date of reloading of goods and marking of the means of
      transportation used,
   3. confirmation of the conditions, under which the goods have been in the country of
   transit, or
c) other documents evidencing the facts described in letter a) and b), if the documentation
   pursuant to letter a) and b) cannot be submitted.

                                           Article 39

        (1) The products exported from the developing country or the least developed country
for exhibition into a different country and sold in the Slovak Republic are in case of
importation subject to benefits of tariff preferences according to Article 27, provided that they
meet conditions of this act, on the basis of which they can be considered to be the products
originating in the developing country or the least developed country, and the evidence is
presented to the customs office that
a) the exporter has sent the products from the territory of the exporting developing country
    or the least developed country directly in the country, in which the exhibition is to be held,
b) the products have been sold or transferred in the Slovak Republic pursuant to letter a),
c) the products have been sent in the Slovak Republic in the same conditions as they were
    sent to the exhibition,
d) the products have not been used before their expedition for a different purpose than their
    exhibition.
        (2) The certificate of origin on a Form A shall be presented by the declarant to the
customs office in a usual way giving the name and the place of exhibition. If it is necessary,
additional documentary evidence on the nature of products and conditions of their exhibition
may be requested.
        (3) Pursuant to paragraph 1 the exhibition is a trade exhibition, industrial exhibition,
agricultural exhibition or the exhibition of craft products, fair or similar public exhibition, or
show, which is not organized for private purpose in commercial premises with the objective to
sell foreign products, provided that the products during the exhibition remain under customs
surveillance.

                                           Article 40

        For products originating in the developing country or in the least developed country
the advantages subject to this law are applied upon presentation of the
a) certificate of origin on the Form A, or
b) declaration of the exporter on the invoice, bill of delivery, or on a different commercial
   document (hereinafter referred to as the “declaration on the invoice”), which describes the
   respective product sufficiently detailed, so that its identification is possible in cases
   pursuant to Article 47 paragraph 1.

                                           Article 41

        (1) The advantages of the tariff preferences according to Article 27 shall apply to the
products originating in the developing country or in the least developed country and exported
in the Slovak Republic if the following conditions are met:
a) products have been transported directly according to Article 38,
b) the certificate of origin on the Form A has been issued by the respective authority of the
    developing country or of the least developed country,


                                               26
c) the developing country or the least developed country provides to the Slovak Republic
    information according to Article 52 and 54, and
d) the developing country or the least developed country cooperates with the customs
    directorate during the verification of the authenticity of the document or correctness of the
    data concerning the actual origin of the products.
        (2) The customs authority will recognize the certificate of origin only if
a) it is issued on the Form A,
b) it can serve as an evidence requested for the purpose of tariff preferences according to
    Article 27,
c) it has been issued by a respective authority of the developing country or the least
    developed country.
        (3) The certificate of origin on the Form A is issued by a person, which is authorized
to issue the certificate of origin 23) on the basis of a written application of the exporter or of
the representative of the exporter, if the products, which are to be exported, may be
considered for products originating in the Slovak Republic according to Article 27 to 39. The
application shall be supported by documentation confirming that the products meet conditions
of the origin of goods in the Slovak Republic, such as the invoice, bill of delivery, declaration
of the producer on the origin of goods.


                                           Article 42

        (1) The certificate of origin on the Form A is presented by the declarant to the customs
office within ten months from the date of its issue by the relevant authority of the developing
country or of the least developed country.
        (2) The certificate of origin on the Form A presented to the customs office after the
period specified in paragraph 1 may be accepted for the objective of application of tariff
preferences according to Article 27, if the failure to meet the deadline has been caused by
exceptional circumstances.
        (3) The customs office may accept a delayed presentation of the certificate of origin on
the Form A, if the products have been presented within the period according to paragraph 1.
        (4) At the request of the importer and considering conditions specified by the customs
office, the customs office may be presented at the first import consignment a uniform
evidence of origin of goods, if the goods are
a) imported within the framework of regular and continuing imports of goods of a substantial
   commercial value,
b) subject to the same purchasing contract, the parties of which have their seat in the
   exporting country and in the Slovak Republic,
c) classified under the same sub-item of the combined nomenclature,
d) specified for the same importer and are subject to the entry formalities on the same
   customs office, while they come exclusively from the same exporter.
        (5) Procedure according to paragraph 4 is used for the quantity of goods and during the
period specified by the customs office. This period must not exceed three months.

                                           Article 43

        If at the request of the importer and under the conditions specified by the customs
office the disassembled or not assembled products subject to relevant rules of the harmonized
system 18) belonging in the classes XVI and XVII, or the items 7308 and 9406 of the


                                               27
harmonized system are imported in parts, then the uniform evidence of origin of these
products shall pre presented to the customs office on importation of the first consignment.

                                           Article 44

        The evidence of origin of goods is submitted by the declarant to the customs office
according to the procedure of Article 79. The customs office may request translation of the
evidence of origin and presentation of the declaration of the importer in writing as a part of
the customs declaration that the products meet conditions for use of rules subject to this act.

                                           Article 45

        (1) The certificate of origin on the Form A may be exceptionally issued also after the
importation of products, if
a) it has not been issued at the time of exportation due to an error, accidental omission or due
   to special circumstances, or
b) the customs office is shown that the certificate of origin on the Form A has been issued,
   but has not been accepted on importation due to technical reasons.
        (2) The person authorized to issue certificate of origin on the Form A may issue the
certificate of origin on a Form A additionally, only after verification that in the information in
the application of the exporter are in conformity with the information in the respective
exportation documents and that the certificate of origin on the Form A meeting conditions
subject to Article 27 to 54 has not been issued at the exportation of products. If the certificate
of origin on Form A has been issued additionally, then this fact shall be recorded in the
certificate of origin on the Form A.

                                           Article 46

       (1) In case of theft, loss or destruction of the certificate of origin on the Form A the
exporter may ask the person issuing this certificate to issue a duplicate on the basis of
exportation documents. This fact shall be marked on the certificate of origin on the Form A
together with the date of issue and the serial number of the original certificate.
       (2) For the purpose of Article 42 the duplicate is valid from the date of the issue of the
original certificate of origin on the Form A.

                                           Article 47

        (1) The declaration on the invoice can be made by
a) the exporter pursuant to Article 48, or
b) other exporter in case of a consignment consisting of one or more pieces of cargo
   containing products with the origin in the developing country, or in the least developed
   country, with the total value not exceeding 6 000 EURO, if this procedure is done in
   accordance with the cooperation pursuant to Article 41 paragraph 1 letter d).
        (2) The declaration on the invoice can be made if the products, to which the invoice
relates, may be considered for products originating in the developing country or in the least
developed country.
        (3) The exporter making the declaration on an invoice is obliged to present, at the
request of the customs office, the documents confirming the origin of goods.
        (4) In cases pursuant to paragraph 1 letter b) the declaration on the invoice is used if


                                               28
a) one declaration on the invoice is made for each consignment,
b) the contents of the consignment has been verified from the point of view of the origin of
   goods in the exporting country and the exporter can demonstrate the results of such
   verification in the declaration on the invoice.
        (5) Regulation of § 42 will apply to statements on invoices as well.

                                           Article 48

        (1) The customs office may permit that the exporter exporting regular consignments of
Slovak goods does its declaration on the invoice, if subject to requirements of the customs
office this exporter gives guarantees necessary for verification of the origin of products, as
well as for fulfilment of other conditions pursuant to Article 27 to 54 (hereinafter referred to
as “approved exporter”).
        (2) The customs office may recognize the standing of the approved exporter only after
conditions specified by the customs office are met.
        (3) The approved exporter is obliged to give in the declaration on the invoice the
number of approval given by the customs office in its permit to make declaration on an
invoice.
        (4) The customs office shall withdraw the permit subject to paragraph 1 always if the
approved exporter no longer provides guarantees subject to paragraph 1, or does not meet
specified conditions, or misuses the permit.

                                           Article 49

        (1) The evidence of origin of products in the Slovak Republic pursuant to Article 27
paragraph 2 is provided by presentation of
a) accompanying certificate EUR.1 issued by the customs office, or
b) declaration pursuant to Article 47.
        (2) Provisions of this act concerning the issue, use and follow-up verification of the
certificate of origin on the Form A relate, as appropriate, also to the accompanying certificate
EUR 1 and except the provision concerning their issue also to the declaration on the invoice.
        (3) The declaration of the exporter is part the of the application for the issue of the
accompanying certificate EUR 1. The Ministry shall specify in a generally binding legal
regulation the specimen of the application form concerning the issue of the accompanying
certificate EUR 1, the specimen of the form of the accompanying certificate EUR 1, the
technical details, the method of its filling-in, its marking with identification data and the
specimen of the declaration of the exporter.

                                           Article 50

       (1) Goods sent in small consignments by a natural person to a natural person, or
transported as a part of the baggage of a traveller shall be released as goods originating in the
developing country or in the least developed country, to which the tariff preferences pursuant
to Article 27 apply, without presentation of the certificate of origin on the Form A, or
declaration on the invoice. This provision applies to the goods of non-commercial nature and
the goods, which has been proposed for the release in the regime as meeting conditions for
use pursuant to Article 27 to 54, if there are no doubts that this declaration is authentic.
       (2) For the purposes of paragraph 1, import of goods of non-commercial nature shall
mean occasional importation of goods to be used exclusively for personal use of the recipient,


                                               29
traveller or members of their households, if it is obvious from the nature and the quantity of
goods that the goods are not imported for commercial purposes and the total customs value of
the goods does not exceed in case of small consignments the value of EUR 500, or in case of
the contents of traveller’s baggage the sum EUR 1200.

                                           Article 51

       (1) If only small differences are found between the data in the certificate of origin on
the Form A, in the accompanying certificate EUR. 1, or in the declaration on the invoice and
the data in the documents presented to the customs office for the purpose of customs
formalities during importation of goods, then these differences will not lead to invalidation of
such certificate or declaration, provided that it can be proven that the documentation
submitted to the customs office correspond to the products, to which the certificate of origin
on the Form A, accompanying certificate EUR. 1, or the declaration on the invoice relate.
       (2) The customs office shall accept the certificate of origin on the Form A, the
accompanying certificate of origin EUR. 1, or the declaration on the invoice also with formal
mistakes, if these mistakes do not lead to any doubts concerning correctness of the data on
these documents.


                         The Methods of Administrative Cooperation

                                           Article 52

       The customs office may permit the importer, or its representative that in case of goods
to be released for free circulation, it inspects the specimen of imprints of seals of persons
authorized to issue certificates of origin of goods.

                                           Article 53

        The customs office shall apply the tariff preferences in case of every developing
country or the least developed country, which has accepted the rules on origin of goods, of the
method of filling in and of the issue of the certificates of origin on the Form A, the conditions
for use of declarations on the invoice and applies the methods of administrative cooperation.

                                           Article 54

         (1) The customs directorate is authorized to ask the respective developing or the least
developed country to make a follow-up verification of the certificate of origin on the Form A,
or of the declaration on the invoice. The follow-up verification of the certificate of origin on
the Form A and the declaration on the invoice is done at random, or if the customs authority is
in doubt about the authenticity of the document or about the correctness of the data, which
relate to the origin of goods.
         (2) When deciding about the use of tariff preferences the customs office shall take
into account only the results of the follow-up verification, which have been delivered within
the period of six months from the delivery of the application of the developing country or of
the least developed country at the latest, if it is obvious that the certificate of origin on the
Form A, or the declaration on the invoice relates to the exported goods and it is obvious that
these products are subject to preferential tariff measures. The customs office shall not use
special import measures, if it does not receive the result of the follow-up verification within


                                               30
six months from the date of delivery of application for such verification. The result of
verification should enable to specify, if the certificate of origin sent for verification relates to
goods actually exported and if it may be subject to special import measures.
        (3) If the customs directorate does not receive within six months response to its
request concerning the follow-up verification, or if this response does not contain sufficient
information for determination of the authenticity of the certificate of origin, or of the actual
origin of products, then it will be sent to the person authorized to issue the certificate of origin
of goods in the developing or in the least developed country second request. If the customs
directorate does not receive any response, or if the results of verification do not enable it to
specify the authenticity of the certificate of origin of goods, or of the actual origin of goods,
except cases of exceptional circumstances, the customs office shall not apply the preferential
tariff measures.


                                        DIVISION FOUR

                                      CUSTOMS VALUE

                              IntroductoryProvisions

                                            Article 55

       The customs value of the goods is the value, which is determined according to Article
56 to 63 for the purpose of use of customs tariffs and other tariff and non-tariff measures.

                                            Article 56

        (1) For the purposes of determination of the customs value of goods the terms used
shall have following meaning
a) produced goods are the goods bred, processed or extracted,
b) the same goods are the goods produced in the same country, which are the same in all
    their aspects, including their typical features, quality and marking; minor differences in
    appearance do not exclude the possibility that the same goods corresponding to the
    definition, is considered to be the same,
c) similar goods are goods produced in the same country, even if they are not the same in all
    their aspects, but have similar features and composition, which enables these goods to
    meet the same function and be interchangeable in trade, while similarity to the quality of
    goods, their designation and existence of the trade mark is taken into account,
d) goods of the same category or the same goods, or similar goods, are goods belonging to
    the same group or to the same order of goods produced by a special branch of production,
    or by a special industry and include the same or similar goods,
e) purchasing provisions are charges paid by the importer to its intermediary for services of
    representing the importer at purchase of goods, whose value is to be determined,
f) generally recognized accounting rules are rules specifying the property and obligations to
    be presented as assets and liabilities, what changes will pre presented and the method of
    their evaluation, what information about them is to be published and in what way, and
    which financial reports are produced irrespective of the fact, if these rules are of a general
    binding nature, or if their nature is that of practical procedures recognized in a specific
    country at a specific time.



                                                31
        (2) Goods cannot be considered to be the same or similar, if they are not produced in
the same country as the good, which will have its customs value determined.
        (3) The same goods or similar goods are the same goods or similar goods produced by
a different person as a good, which will have its customs value determined.
        (4) Goods pursuant to paragraph 1 letter b) and c) are not the same or similar, if their
production requires technology, development, artistic work, design, projects, plans or
drawings and if the goods are not altered in any way pursuant to Article 60 paragraph 1 letter
b) of the point four, as these works have been accomplished in the customs territory.
        (5) For the purpose of determination of the customs value the purchaser and the seller
are considered to be the related persons if
a) one of them is a member of the statutory body or of the supervisory body of the other,
b) they are partners in the same business company,
c) their relationship is that of the employer and the employee, or a similar legal relationship,
d) any person directly or indirectly owns or controls 5 per cent or more shares with the
    voting right of the other person,
e) one of them controls the other directly or indirectly
f) both are directly or indirectly controlled by a third person,
g) both together, directly or indirectly control a third person, or
h) they are close persons to each other, 26)
i) the person is, in relationship to the other person, the exclusive distributor, exclusive
    licensee, or the person with similar standing, if conditions in letter a) to h) are met.

                               Methods of Determination of Customs Value

                                              Article 57

        (1) The customs value of the imported goods is their transfer value, which is the
actually paid price or the price, which is to be paid for the goods sold for exports in the
Slovak Republic regulated pursuant to Article 60 and 61 provided that
a) there are no restrictions concerning handling of goods or the use of goods as far as the
   buyer is concerned, except those restrictions which
    1. are legally specified,
    2. restrict geographical area, in which the goods may be further sold, or
    3. do not influence the value of goods substantially,
b) their sale or price does not fall under some conditions or provisions, on the basis of which
   their value could not be established in relationship to the goods subject to customs value
   determination,
c) no part of the gain of any additional sale, handling of goods, or use of goods by the buyer is
   accrued directly or indirectly by the buyer, unless a suitable alteration can be made
   according to Article 60 and
d) the buyer and the seller are not related, or the buyer and the seller are related, but the
   transfer value can be used for customs purposes subject to paragraphs 2 to 4.
        (2) The customs office shall accept for the purposes of customs value determination
the transfer value of the imported goods also in case of related persons, if this relationship did
not influence the price of goods. If the customs office has reasons to consider the price as
influenced by a relationship, then it will submit these reasons to the declarant and shall
provide it with a reasonable period of time for explanation. The declarant may give reasons in
writing, if the declarant asks so.
26)
      Article 116 of the Civic Code.



                                                  32
         (3) The customs office shall accept the transfer price according to paragraph 1 in case
of sale between the related persons, if the declarant can prove that this value is very close to
any of the following values from the same period or comparable period:
a) transfer value from the sale of the same goods or similar goods specified for exports in the
    Slovak Republic between the seller and the buyer, who are not related,
b) customs value of the same goods or similar goods determined according to Article 58
    paragraph 2 letter c),
c) customs value of the same goods or similar goods determined according to Article 58
    paragraph 2 letter d).
         (4) When determining the customs value according to paragraph 3 the following
evidenced differences are taken into account: trade margin, quantity, additive items according
to Article 60 and the sales costs paid by the seller, if the seller and the buyer are not related
and the sales costs, which the seller does not cover, if the seller and the buyer are related.
         (5) Procedures pursuant to paragraphs 3 and 4 are used when proposed by the
declarant for the purpose of comparison of the declared transfer value with the values
according to paragraph 3. Alternative values according to paragraphs 3 and 4 cannot be
determined.
         (6) The actually paid price, or the price which should be paid for the goods exported in
the Slovak Republic, is the total payment of the buyer to the account of the seller for the
imported goods. It includes all payments, which have been made, or should be made as a
precondition for sale of the imported goods by the buyer to the seller or by the buyer to the
third party in order to meet the obligation of the seller. Payment means also a payment made
in a different form than cash payment or bank transfer. Payment may be made on the basis of
a letter of credit or by a transferable security either directly or indirectly.
         (7) Marketing activities, or other activities implemented by the buyer at buyer’s costs
not included in Article 60 are not considered to be direct or indirect payment of the buyer to
the seller according to paragraph 6, even if they can be assumed to be of benefit to the seller.
The costs of these activities are not included in the customs value of the imported goods.
         (8) For the purpose of determination of the customs value pursuant to paragraphs 1 to
7 in case of goods, for which the price has not been actually paid at the time of customs value
determination, the price, which should have been paid, shall be used as the base for the
customs value determination.
         (9) If the goods proposed for the release in the regime of free circulation are a part of a
larger quantity of the same goods purchased in one business operation, then for the purposes
of the paragraph 1 the price actually paid or the price, which should be paid, shall be the price
determined as a ratio between the quantity of the goods proposed for the release in the regime
of free circulation and the total quantity of the purchased goods.
         (10) The proportionate division of the actually paid price, or of the price, which is to
be paid, shall be used in case of loss of a part of the consignment, or if the goods subject to
customs value determination have been damaged before their release in the regime of free
circulation.
         (11) If, for the purpose of the paragraph 1 the price actually paid, or the price which is
to be paid includes the tax applied in the country of origin or in the exporting country, then
this tax shall not be included in the customs value, if the evidence is presented to the customs
office that the price of these goods has been, or shall be reduced by the amount of this tax for
the benefit of the buyer.
         (12) For the purposes of paragraphs 1 to 7 the fact that goods to be sold are proposed
for the release in the regime of free circulation, is considered to be a sufficient evidence of the
fact that the goods were sold for the importation in the Slovak Republic. In case of several
sales following one another before the customs value is determined, this evidence is the last


                                                33
sale of goods entering the Slovak Republic, or the sale in the Slovak Republic prior to its
release for free circulation.
         (13) If the goods are used in a different country during the period between its sale and
its release for free circulation, then the transfer value need not be the customs value.
         (14) If the application of the paragraph 1 letter b) shows that the sale or the price of the
imported goods is subject to the conditions, or provisions, and that their value can be
determined in relationship to the goods subject to customs value determination, then this
value is considered to be an indirect payment of the buyer to the seller and a part of the price
actually paid, or the price, which is to be paid for the goods, unless the conditions or provision
relates to
a) activity pursuant to paragraph 7, or
b) factor, subject to which the actually paid price or the price to be paid for the goods is to be
     added to the additive items according to Article 60.
         (15) For the purposes of paragraph 7, the marketing activities are activities related to
the advertisement and sales promotion and the activities related to the guarantees. These
activities of the buyer are considered to go at the account of the buyer, even if they are
performed in connection with the obligations of the buyer on the basis of the contract with the
seller.

                                             Article 58

         (1) If the customs value of the imported goods cannot be determined according to
Article 57, then the customs value shall be determined according to paragraph 2 in the
sequence of letter a) to d). If the customs value is not determined according to paragraph 2
letter a) or b), the sequence of application of paragraph 2 letter c) and d) may be changed at
the request of the declarant.
         (2) The customs value for the purpose of the paragraph 1 is
a) the transfer value of the same goods sold for exports in the Slovak Republic and exported
     at the same time, or at the comparable time as the goods, whose customs value is to be
     determined,
b) the transfer value of similar goods sold for exports in the Slovak Republic and exported at
     the same time, or at the comparable time as the goods, whose customs value is to be
     determined,
c) the value based on the unit price, at which the goods imported in the Slovak Republic, the
     same imported goods, or similar imported goods are sold in the largest total volume to
     persons, who are not related to the sellers,
d) the value calculated as the total
    1. of the price, or of the value of the material and costs, or of a different working process
        used for production of the imported goods,
    2. of the profit and of general expenditures in the amount usually included in the sale of
        goods of the same category or kind, as the goods subject to evaluation, whose customs
        value is determined and which is applied by the producers in the country exporting in
        the Slovak Republic,
    3. the costs included in Article 60 paragraph 1 letter e).
        (3) In case of application of the paragraph 2 letter a) the customs value is determined
on the basis of the transfer value of the same goods sold on the same commercial level and in
the same quantity, as in case of goods subject to customs value determination. If this sale is
not established, then the transfer value of the same goods sold on a different commercial level
in different quantities, if this adaptation can be made on the basis of presented evidence,



                                                 34
which confirms substantiation and correctness of this adaptation, irrespective of the fact,
whether this adaptation brings increase or reduction in the customs value.
        (4) The adaptation shall be made, if the transfer value according to paragraph 3
includes costs and expenditures according to Article 60 paragraph 1 letter e), so that account
is taken of the substantial differences in these costs and expenditures between the imported
goods and the same goods from the point of view of the differences in the distance and the
mean of transportation.
        (5) If application of the paragraph 3 shows more than one transfer value of the same
goods, then the lowest of these values shall be used for determination of the customs value of
the imported goods. The transfer value of the goods presented by a different person will be
taken into account only if the transfer value for the same goods presented by the same person
cannot be established. For the purposes of the paragraph 3, the transfer value of the same
imported goods is the customs value determined according to Article 57 and adapted
according to paragraphs 3 and 4.
        (6) If paragraph 2 letter b) is used, then the customs value is determined on the basis of
the transfer value of similar product sold on the same commercial level and in the same
quantity as in case of goods subject to customs value determination. If no sale of this sort is
established, then the transfer value of similar goods sold on a different commercial level in
different quantities will be used after adaptation, so that the differences of the commercial
level or of the quantity are taken into account. This adaptation should be made on the basis of
presented evidence, which confirms the substantiation and correctness of the adaptation
irrespective of the fact whether the adaptation increases or decreases the customs value.
        (7) If the transfer value includes the costs and expenditures according to Article 60
paragraph 1 letter e), the adaptation shall be made so as to take into account substantial
differences in costs and expenditures between the imported goods and similar goods due to
the differences in the distance and the mean of transportation.
        (8) If on application of the paragraph 6 more than one transfer value of similar goods
are established, then the lowest of these values shall be used to determine the customs value
of the imported goods. The transfer value of the goods presented by a different person shall be
taken into account only if the transfer value of similar goods presented by the same person
cannot be established. For the purposes of the paragraph 6, the transfer value of the similar
imported goods is the customs value determined according to Article 57, and adapted
according to paragraphs 6 and 7.
        (9) If the imported good, the same imported good, or similar imported goods are sold
in the Slovak Republic in the same condition under which it has been imported, then the
customs value of the imported goods determined according to paragraph 2 letter c) is based on
the unit price, for which the imported good, the same imported good, or similar imported
goods are sold in the largest total quantity at the time of the importation of goods, whose
customs value is determined, or in the comparable time, to the persons, who are not related to
the persons from which these goods are purchased. Following items are deducted from this
unit price:
a) usually paid provisions or the agreed provisions, if they were paid out, or the usual profit
    margins and general expenditures, including the direct and indirect costs of marketing
    activities related to the sale of imported goods of the same category or type in the Slovak
    Republic,
b) the customary costs of transportation and insurance and the related costs accrued in the
    Slovak Republic,
c) import charges and other charges to be paid in the Slovak Republic on sale of goods.
        (10) If the imported goods, the same imported good, or similar imported goods are not
sold at the time of its importation subject to customs value determination, or in a comparable


                                               35
time, then unless otherwise stipulated, the customs value of the imported goods determined
according to paragraph 9 is based on the unit price for which the imported goods, the same
imported goods, or similar imported goods are sold in the Slovak Republic in the imported
state at the earliest time after the importation of goods subject to customs value determination,
but not later than before 90 days from the date of such importation. The earliest time is the
time, in which the sale of the imported goods, the same imported good, or similar imported
goods are sold in sufficient quantity for the customs value determination.
         (11) If the imported goods, the same imported goods or similar imported goods are not
sold in the Slovak Republic in the imported state, then the customs value, at the request of the
importer, is based on the unit price, for which the imported goods are sold after its further
processing in the highest total quantity to persons in the Slovak Republic, who are not related
to the persons, from which the goods are bought, after the customs value added by this
processing and the deductions according to paragraph 9 letter a) to c) have been taken into
account.
         (12) For the purposes of paragraphs 9 to 11, the unit price, for which the imported
goods are sold is the price, for which the goods are sold in the highest quantity to persons,
who are not related to persons selling these goods on the first commercial level after the
imports.
         (13) Determination of the unit price for the purposes of the paragraphs 9 to 12 does not
take into account the sale of some of the elements pursuant to Article 60 paragraph 1 letter b)
to the person in the Slovak Republic, which provides these goods directly or indirectly free of
charge, or at a reduced price for the use in connection with production and sale of the goods to
be exported.
         (14) In case of application of the paragraph 2 letter d) the customs office shall not
request from the foreign person that, for the purposes of the customs value determination, this
foreign person presents for verification the book or other records, or that the customs office is
permitted access to these books or records. The information provided by the producer of
goods for the purpose of the customs value determination can be verified in a different
country subject to the approval of the producer only, provided that the respective authorities
of this country of verification are notified sufficiently in advance and as long as these
authorities do not object such verification.
         (15) Price or the value of materials and the costs of production according to paragraph
2 letter d) point one include also additive items according to Article 60 paragraph 1 letter a) of
the point two and three. It includes also allocated values of goods and services according to
Article 60 paragraph 1 letter b), which have been provided directly or indirectly by the buyer
for use in connection with the production of the imported goods. The value of goods and
services according to Article 60 paragraph 1 letter b) point four provided in the Slovak
Republic shall be included to the extent charged to the producer.
         (16) If, for determination of the customs value, other data are used than those provided
by the producer, or which have been provided in its name, the customs office shall announce
the declarant, on its request, the source of these data, the used data and the calculations made
on the basis of these data.
         (17) The general expenditures according to paragraph 2 letter d) point two include the
direct and indirect costs for production and sale of the exported goods, which are not included
in the point one of this provision.

                                           Article 59

        (1) If the customs value of the imported goods could not be established according to
Article 57 or Article 58, then the customs value shall be determined on the basis of the data,


                                               36
which are accessible in the Slovak Republic using suitable means in conformity with the rules
specified in the international agreement27) and in conformity with Article 55 to 63.
        (2) The customs value according to paragraph 1 cannot be established on the basis of
a) the sales price of the goods produced in the Slovak Republic on the market of the Slovak
   Republic,
b) the system which determines acceptance of the higher value from the two alternatives for
   customs purposes,
c) the price of goods on the domestic market of the exporting country,
d) other values than those calculated according to Article 58 paragraph 2 letter d) for the
   same goods or similar goods,
e) prices of goods for exportation into a country other than the Slovak Republic,
f) the minimal customs values,
g) any values, or
h) fictive values.

                                                    Article 60

                                                 Additive Items

         (1) In case of determination of the customs value according to Article 57 the price
actually paid or the price, which is to be paid includes
a) the following sums, if they are paid by the buyer, provided that they are not included in the
    price:
   1. provisions and rewards for mediation except the purchasing provisions,
   2. price of the packaging, which for the customs purposes are viewed as one whole with
       the goods,
   3. the cost of packaging including the labour and material,
b) values allocated in these goods and services, if the buyer provides them directly or
    indirectly free of charge or for reduced price, which are used for production and sale of
    imported goods for re-export, unless these values are included in the price already, such as
    1. materials, parts and similar objects, which are a part of the imported goods,
    2. tools, matrices, foundry moulds and similar objects used for production of the imported
        goods,
    3. material consumed for production of the imported goods,
    4. costs of development, artistic work, design, technique, projects, plans and drawings
        produced outside the Slovak Republic, which are necessary for production of the
        imported goods,
c) honoraria and licensing fees related to the imported goods, the value of which value is
    determined and which the buyer must pay directly or indirectly as a condition of sale of
    these goods, unless they are included in the price already; provision of the paragraph
    remains unaffected,
d) revenues from a later sale of the imported goods, revenues from handling of goods, or the
    revenues from the use of the imported goods, which are accrued directly or indirectly by
    the seller,



27)
      The agreement on application of the Article VII of the General Agreement on Tariffs and Trade 1994 pursuant
      to Annex 1 of the Agreement on Founding of the World Trade Organization (Notification No. 152/2000
      Coll.)



                                                        37
e) costs of transportation and insurance of the imported goods and of the loading and
   handling related to the transportation of the imported goods to the location, where the
   goods enter the territory of the Slovak Republic.
         (2) Additive items to the price actually paid or to the price which should be paid for
the imported goods shall be added according to the paragraph 1 on the basis of objectively
calculable data only.
         (3) The actually paid price or the price to be paid for the imported goods does not
include
a) payments related to the right to reproduce the imported goods in the Slovak Republic,
b) payments made by the buyer for the right to distribute or resell the imported goods, unless
    they are condition for sale of imported goods to be re-exported in the Slovak Republic.
         (4) If the packaging according to paragraph 1 letter a) point two is subject to re-
imports, then its price, at the request of the declarant, shall be split according to generally
recognized accounting principles.
         (5) For the purposes of the paragraph 1 letter b) point four the costs of research and
preliminary design drawings are not included in the customs value. The provision of Article
61 paragraph 1 letter c) shall be reasonably used if the customs value is determined by use of
a different method than the transfer value.
         (6) At the request of the competent person and on the basis of suitable and special
criteria the customs office may exceptionally permit the determination of
a) some items, which are to be added to the price actually paid or the price, which is to be
   paid, even if it is not possible to calculate them at the time the customs duty becomes
   effective,
b) some payments, which should not be included in the customs value in cases when at the
   time the customs duty becomes effective these payments are not distinguished from the
   price of the actually paid, or the price, which is to be paid for imported goods.
         (7) If paragraph 6 is used then the given customs value is not considered to be
preliminary.
         (8) The permit according to paragraph 6 shall be issued if
a) the proceedings pursuant to Article 137 would under the given circumstances represent
   unreasonable administrative costs,
b) the application of Article 58 and 59 is under certain circumstances not appropriate,
c) there are grounds for doubt that the sum of the imported payments to be collected within
   the period subject to the license would not be lower than the sum, which would have been
   collected without the license,
d) the conditions for economic competition between its parties are not disturbed.
         (9) For the purposes of the paragraph 1 letter c), the honoraria and the licensing fees
include especially the payments for use of rights of
a) production of imported goods, especially of the patents, projects, models and production
   know-how, or of sale of imported goods for re-export, especially of trade marks, registered
   designs or
b) use or further sale of the imported goods, especially of copyrights, production processes,
   which are indelibly connected to the imported goods.
         (10) If the customs value of the imported goods is determined according to Article 57,
the honorarium or the licensing fee is added to the price actually paid or the price to be paid,
only if this payment
a) relates to goods subject to customs value determination and
b) is condition for sale of these goods.


                                              38
Provisions of the paragraph 3 remain not affected.
        (11) If the imported goods are only a part or a component of the goods produced in the
Slovak Republic, then modification of the price actually paid, or the price to be paid for the
imported goods shall be made only if this honorarium or licensing fee relates to these goods.
        (12) If the goods are imported in disassembled state, or must undergo a small
processing before its further sale, such as dilution or packaging, then this honorarium or
licensing fee can be looked upon as that related to the imported goods.
        (13) If this honorarium or licensing fee relate partially to the imported goods, or
partially to other components, or parts added to the goods after its importation, or to the
activities, or services provided after the importation, then the suitable apportionment shall be
made on the basis of objectively calculable data subject to the Annex No. 2 only.
        (14) The honorarium or licensing fee for use of the trade mark shall be added to the
actually paid price, or to the price to be paid for the imported goods only if
a) this honorarium or the licensing fee relates to goods, which is resold under the same
   condition, or which after the imports undergoes only a small processing,
b) the goods are sold under the trade mark attached before the importation or after the
   importation subject to the honorarium or licensing fee and
c) the buyer cannot acquire these goods from other suppliers, who are not related to the seller.
        (15) If the buyer pays honoraria or licensing fees to a different person, then the
conditions according to paragraph 10 are not considered to be met if the seller, or the person
not related to it, does not request from the buyer such payment.
        (16) If the method of calculation of the honorarium or of the licensing fee is derived
from the price of the imported goods, it is assumed that the honorarium or the licensing fee
relates to the goods subject to customs value determination. If the honorarium or the licensing
fee is calculated irrespective of the price of the imported goods, their payment may be
considered to be the payment for the honorarium or for the licensing fee related to the goods
subject to the customs value determination.
        (17) On application of the paragraph 1 letter c) the country of permanent address or of
the seat of the recipient of the honorarium or of the licensing fee is not looked upon as the
decisive circumstance.

                                          Article 61

                                       Deductable Items

        (1) The customs value does not include
a) the costs of transportation of goods after its arrival to the point at which the goods enter
    the territory of the Slovak Republic,
b) the costs of construction, erection, assembly, maintenance, or technical aid, which have
    been accrued on the imported goods after their importation,
c) the interest to be paid subject to a funding agreement concluded by the buyer and related
    to the purchase of the imported goods, if the funding agreement as been concluded in
    writing and the buyer can prove, at the request of the customs office that
   1. the goods were actually sold for the price, which has been declared as the price actually
       paid or to be paid for the goods, and
   2. the agreed interest rate does not exceed the usual level for this kind of financial
       operations in the country, in which the funding has been obtained and at the time they
       were obtained,
d) the payments for the right to reproduce the imported goods in the Slovak Republic,
e) purchasing provisions,


                                              39
f) import payments and the payments which are to be paid in the Slovak Republic at the sale
     of goods.
         (2) The costs according to paragraph 1 shall not be included in the customs value
provided that they are differentiated from the actually paid price, or the price, which is to be
paid for the imported goods.
         (3) For the purpose of the paragraph 1 letter a) and Article 60 paragraph 1 letter e), the
place of entry of the goods on the territory of the Slovak Republic is
a) in case of railway transportation, water transportation or road transportation the location of
    the first frontier customs office,
b) in case of other means of transportation the location, where the goods cross the customs
    frontier.
         (4) In case of application of the paragraph 1 letter a) and Article 60 paragraph 1 letter
e),
a) if the goods are transported by the same mean of transportation to the point of entry of the
    goods on the territory of the Slovak Republic, the costs of transportation are calculated as a
    proportion to the distance covered abroad and in the Slovak Republic, unless the customs
    office is provided the evidence showing the costs, which would have been accrued in case
    of use of transportation tariffs for the transportation of goods to the point of entry on the
    territory of the Slovak Republic;
b) if the goods are invoiced for the price under the condition of payment at the place of
    permanent residence or at the seat, which corresponds to the price until the entry of the
    goods on the territory of the Slovak Republic, then the costs of transportation on the
    territory of the Slovak Republic are not deducted from this price. This deduction is
    possible, if the customs office is submitted the evidence that the price to be paid up to the
    customs frontier is lower than the price to be paid until the place of permanent residence or
    the seat;
c) if the transportation is free, or it is provided by the buyer, the customs value shall include
    the costs of transportation up to the point of entry of goods on the territory of the Slovak
    Republic calculated according to transportation tariffs customarily used for the same mean
    of transportation.
         (5) Additional postal fees charged in the country of importation are not included in the
customs value. The customs value, however, includes postal charges for goods sent by mail to
the place of destination.
         (6) Determination of the customs value of consignments of goods of non-commercial
nature does not include the adjustment of the declared customs value in relation to the tariffs
specified in paragraph 5.
         (7) Provisions of the paragraph 5 shall not be used for goods transported by express
postal services.
         (8) Determination of the customs value of the imported material data carriers
containing the data or instruction for use in the data processing equipment does not involve
the price or value of these data or instruction, if it is differentiated from the price, or from the
value of the relevant material data carrier.
         (9) For the purposes of the paragraph 8
a) the material data carrier does not include integrated circuits, semiconductors and similar
    equipment or goods, containing these circuits or equipment,
b) data or instructions do not include audio recordings, cinema recordings or video
    recordings.




                                                40
                                           Article 62

                     Calculation of the customs value in foreign currency

         (1) If the sums in foreign currency are used for determination of the customs value,
then the transfer to the Slovak currency is made subject to the rate of exchange of the National
Bank of Slovakia, as specified on the penultimate Wednesday of the month preceding the
month the customs debt has been charged. If the National Bank of Slovakia does not specify
the rate of exchange of the Slovak currency against the foreign currency on this day, then the
previous valid rate of exchange shall apply.
         (2) The rate of exchange announced according to paragraph 1 is used during the
following month, unless it is changed by the rate of exchange according to paragraph 4.
         (3) For the purposes of the calculation of the customs value from the foreign exchange
a) the announced rate of exchange of the Slovak Crowns against the foreign currencies is the
     exchange rate announced by the National Bank of Slovakia,
b) the currency is the currency unit used as the mean of payment between the financial
     institutions or on the international market.
         (4) If the latest announced exchange rate of the last Wednesday of the month differs by
5 per cent or more from the rate of exchange according to the paragraph 1 valid in the
following month, then the rate of exchange according to paragraph 1 shall be replaced by the
specified rate of exchange from the last Wednesday of that month. This rate of exchange shall
be used from the first Wednesday of the following month for application of paragraphs 1 and
2.
         (5) If, during the validity of the rate of exchange the rate of exchange from Wednesday
differs from the rate of exchange used according to provisions of paragraph 1 to 4 by 5 per
cent or more, then it will be replaced by the specified rate of exchange from Wednesday and
shall be used from the following Wednesday for the purpose of application of paragraphs 1
and 2. The alternative rate of exchange shall be used for the rest of the relevant month, unless
it is replaced according to the provisions of the first sentence.
         (6) If the customs office permits the declarant to provide or submit later some data
concerning the customs declaration of the regime of free circulation in the form of a periodic
declaration (Article 118), then this permit can be used, at the request of the declarant, for use
of one rate of exchange for calculation of elements forming the customs value. In this case the
rate of exchange is used pursuant to paragraphs 1 and 2, which is valid on the first day of the
period for the relevant periodic customs declaration.

                                           Article 63

                               Customs Value Data Declaration

       (1) The declarant is obliged to give in the declaration concerning customs value the
data on the basis of which the customs value is determined.
       (2) If, for the purpose of Article 55 to 62, the customs value is determined, the
declaration of data on customs value is added to the customs declaration for the release of the
imported goods in the proposed regime. The declaration of data on customs value is presented
on a specified form according to the specimen in the Annex No. 3 supplemented, depending
on the need, by one or more supplementary forms according to specimen in the Annex No. 4.
       (3) The declaration of data on customs value according to paragraph 1 can be made
only by the Slovak person according to Article 2 letter a), who has relevant data at its
disposal. The provision of Article 84 paragraph 3 is used as applicable.


                                               41
        (4) The customs office may refrain from the request to submit the declaration of data
on customs value on forms according to paragraph 2, if the customs value cannot be
determined according to Article 57. In such case the person specified in the paragraph 3 shall
provide or secure provision of other data to the customs office, so that the custom value can
be determined according to the following regulations of this act in the form and in accordance
with the request of the customs office.
        (5) The persons specified in the paragraph 3 submitting the declaration of data
concerning the customs value takes over the responsibility for
a) correctness and completeness of data specified in the declaration of data concerning the
   customs value,
b) authenticity of data pursuant to letter a),
c) provision of further documents or data, which are necessary for determination of the
   customs value of the imported goods.
        (6) The customs office shall not require the whole declaration of data concerning the
customs value or its part pursuant to paragraphs 2 to 5, if
a) the customs value of the imported goods in the consignment does not exceed the value of
   EUR 5,000, unless the partial consignments or multiple consignments from the same
   sender to the same recipient are involved,
b) the goods are of non-commercial nature, or
c) presentation of the relevant data is not necessary for application of customs tariffs, or if the
   customs duty in the customs tariff book is not specified.
        (7) Provisions of the paragraph 6 do not apply if the submission of declaration of data
concerning the customs value is necessary for a correct application of import charges.
        (8) In case of repetitive consignments of goods sent of by the same seller to the same
buyer under the same commercial conditions the customs office may relinquish the request
that the data pursuant to paragraph 2 are demonstrated by the documentation for the needs of
every customs declaration. The customs authority is obliged to request the data according to
paragraph 2 at least once in three years, or always if the circumstances change.
        (9) The customs office may request presentation of the declaration of data on customs
value according to paragraph 2 if it is established that the condition necessary for permission
of the procedure pursuant to paragraphs 6 to 8 has not been met or is not being met.
        (10) The customs office may permit a different form of presentation of data requested
for determination of the customs value if a technical equipment for processing and
transmission of data is used, or if the imported goods are supported by a supplementary
customs declaration of general, periodic or of aggregate nature (Article 118).
        (11) The persons specified in the paragraph 3 is obliged to submit to the customs
office a copy of a document concerning the price used for declaration of the value of the
imported goods.


                                    PART THREE

      RESTRICTIONS ON THE GOODS TRANSPORTED TO THE CUSTOMS
      TERRITORY BEFORE THE ALLOCATION OF CUSTOMS APPROVED
                           ASSIGNMENT

                      Introduction o f Good s into the Customs Territory

                                            Article 64


                                                42
        (1) The introduction of goods means its importation to the customs territory. The
goods transported to the customs territory is subject to customs surveillance from the moment
of its entry on the customs territory and can be subjected to customs control or to a different
activity of the customs surveillance subject to this act or subject to a special regulation.
        (2) The goods transported into the customs territory shall remain under customs
surveillance until their customs status is determined, or, in case of foreign goods, until the
customs status is changed, they shall not enter the free customs area, free customs warehouse,
or shall not be re-exported abroad or destroyed pursuant to Article 386. Provision of the
Article 163 paragraph 1 remains herewith unaffected.
        (3) The Slovak goods, which has been declared for the release in the outward
processing , transit or storing in the customs warehouse is subject to customs surveillance
from the acceptance of the customs declaration until this goods leave the customs territory, or
until they are destroyed or until the relevant customs declaration is cancelled.
        (4) The Slovak goods before leaving customs territory for the purpose of their export
lose the customs status of the Slovak goods. The regulation of Article 290 paragraph 1 letter
b) is not herewith affected.

                                                 Article 65

        (1) For the purposes of this act
a) the customs route is specified and marked portion of the railway, ground communication
    or waterway, which leads from the customs pass to the frontier customs office; in case of
    air transportation the flight route from the place of crossing the customs frontier to the
    customs airport,
b) the customs crossing is the location on the customs frontier specified for transfer of
    persons and transportation of goods across the customs frontier,
c) the customs airport is connected with the customs route to the customs frontier.
        (2) Persons transporting goods from abroad or goods specified for the exit through the
customs frontier, are obliged to present the goods to the frontier customs office together with
the documentation related to these goods. This shall not apply in the case of goods, which are
to be delivered to the customs office according to Article 66 paragraph 1 letter b). Persons
transporting plants, protected animals and the specimen from abroad are obliged to submit
documentation subject to special regulation 28) on entry of these goods to the customs
territory.
        (3) Transportation of goods imported from abroad across the customs frontier must
take place only on customs roads and customs crossings points, unless this act or the
international agreement does not rule differently, without any delays, without any changes of
the cargo and without diversion from the customs route.
        (4) The nearest customs office may permit transportation of goods to the customs
crossing point or from the customs crossing point on other then customs routes.
        (5) Generally binding regulation issued by Ministry after an agreement with the
Ministry of Transportation, Postal Services and Telecommunications of the Slovak Republic
and the Ministry of Interior of the Slovak Republic sets the customs routes and customs
crossings.
        (6) The customs routes and customs crossing points are specified by the Ministry after
the agreement with the Ministry of Transportation, Postal Services and Telecommunications


28)
      Act of the National Council of the Slovak Republic No 287/1994 Coll. on protection of the nature and
      landscape in the wording of later regulations.


                                                     43
of the Slovak Republic and the Ministry of Interior of the Slovak Republic on the basis of a
generally binding legal regulation.
        (7) The customs directorate may, subject to the agreement with the relevant
department of the Police Corps of the Slovak Republic, permit in individual cases transit of
persons and transfer of goods across the customs frontier outside the customs crossing point
and specify, in which cases this permit may be issued by the frontier customs office. Such
permit may be issued only if the relevant conditions pursuant to special regulations are met.29)
        (8) The Ministry may, in agreement with the Ministry of Economy of the Slovak
Republic and the Ministry of Environment of the Slovak Republic, specify in a generally
binding legal regulation the customs crossing and the periods of time for the transportation of
the selected types of goods.


                                                  Article 66

        (1) The person, which has transported the goods to the customs territory is obliged to
submit the goods without any unnecessary delay
a) to the specified customs office or to a different location specified or approved by the
   customs office, or
b) to the free customs area, if the goods are to be delivered to the free customs area directly,
    1. by air transportation or water transportation or
    2. by road transportation so that it does not cross any other part of the customs territory, if
         the part of the perimeter of the free customs area is touching the customs frontier
         between the Slovak Republic and a different country.
        (2) Pursuant to paragraph 1 the customs office may, for the purposes of the paragraph
11, specify the route and issue instructions, which the person transporting the goods to the
customs territory is obliged to respect.
        (3) Obligations pursuant to paragraphs 1 and 2 and pursuant to Article 65 paragraph 2
relate also to the person, who is responsible for transportation of goods on the customs
territory and to the person, who took over the goods before their submission to the customs
office after the goods were brought to the customs territory.
        (4) Goods that are not on the customs territory but can be under customs surveillance,
can be treated in the same way as goods transported to the customs territory, if an
international agreement provides so.
        (5) The provision of the paragraph 1 letter a) shall not be applied if its application
makes the customs surveillance more difficult, or if its use would prevent the implementation
of international agreements 30) in the field of tourist transportation, close frontier
transportation, transportation of postal consignments, or transportation of goods of minor
economic significance.
        (6) Paragraphs 1 to 5 and Article 67 to 73 shall not apply to the goods, which have
temporarily left the customs territory by airfreight or by a waterway between two places on
the customs territory, provided that this transportation has been done by a regular air or water
service, or the line without stopover outside the customs territory. This provision does not
relate to goods loaded in the foreign port, airport or in the free customs port.


29)
    For example Act No 337/1998 Coll. on veterinary care and on changes and amendments of certain other acts,
     in the wording of the Act No 70/2000 Coll.
30)
    For example the Agreement between the Slovak Republic and the Czech Republic on regulation of the regime
     and on cooperation on joint state frontiers (Notification No. 195/1993 Coll. version of the Notification No.
     119/1999 Coll.).


                                                       44
        (7) Paragraph 1 and 2 does not relate to goods on board of a plane, which flies across
the air space over the territory of the Slovak Republic, if the place of destination of the goods
is not an airport on the territory of the Slovak Republic.
        (8) Provisions of the paragraph 1 letter b) in connection with the paragraphs 2 and 3
and paragraphs 4 and 5 shall not be used for goods transported in the transit regime.

                                                   Article 67

        (1) If due to unforeseen circumstances or due to extraordinary event 31) the obligation
pursuant to Article 65 paragraph 2 sentence one and in Article 66 paragraph 1 and 2 cannot be
met, then the competent person, or person acting on its behalf, must announce this
circumstance to the customs office without any unnecessary delay. If no irreplaceable loss of
goods has occurred due to unforeseen circumstances, or due to extraordinary event, this
person is also obliged to announce the customs office the exact location of the goods.
        (2) If, due to unforeseen circumstances, or due to extraordinary event subject to Article
66 paragraph 7 the plane is forced to land temporarily on the customs territory and condition
according to Article 65 paragraph 2 sentence one and Article 66 paragraph 1 and 2 cannot be
met, the pilot of the plane, or the person acting on behalf of the carrier, is obliged to announce
this fact to the customs office without any unnecessary delay.
        (3) The customs office shall specify measures to ensure customs surveillance over the
goods specified in paragraphs 1 and 2 and to ensure consequent transportation of goods to the
relevant customs office or to a different location specified or approved by the customs office.

                                                   Article 68

                                Submission of Goods to the Customs Office

        (1) The person, who has transported the goods to the customs territory, or which is
responsible for transportation of goods, or has taken over the goods after their entry in the
customs territory, is responsible to submit the goods delivered according to Article 66
paragraph 1 letter a) to the customs office. Provisions concerning the goods transported by the
traveller and concerning the goods subject to customs proceedings without their submission to
the customs office are not affected.
        (2) Goods transported to the customs territory by foreign air or water transportation,
using unified transfer document by the same mean of transportation without transfer on a
different airport or a port on the customs territory, shall be presented to the customs office
according to paragraph 1 only on the airport or the port of discharge and reloading.
        (3) For the purpose of submission of handbags and baggage to the customs office
a) airport on the customs territory means each airport, which is located on the customs
   territory,
b) international airport on the customs territory is each airport on the customs territory, which
   is authorized by the relevant authority to carry out air transportation directed abroad,
c) inland flight means flight of the airplane between two airports on the customs territory
   without any stopover, which does not start or end on the airport outside the customs
   territory,
d) port or customs territory is each port, which is inside the customs territory,


31)
      Article 3 paragraph 2 of the Act of the National Council of the Slovak Republic No. 42/1994 Coll. on civil
      protection of population as amended.



                                                        45
e) the baggage includes all objects, which are transported by a person in a mean of
   transportation during travelling.
        (4) For the purpose of submission of the baggage to the customs office in case of air
transportation the baggage is
a) the checked baggage, if it has been checked on the take-off airport and is not accessible to
   the person during the flight, or during the stopover according to paragraph 5 letter a) and b)
   and paragraphs 7 and 8,
b) cabin baggage is the baggage transported by the person in the cabin of the airplane.
        (5) Customs control and customs formalities relating to
a) the cabin baggage and checked baggage of persons transported in the airplane, which
   arrives from an airport outside the customs territory and, after stopover on the airport on
   the customs territory, continues its flight to a different airport on the customs territory,
   shall be done on the last airport within the customs territory, if this airport is an
   international airport; in this case the baggage is subject to rules, which relate to the
   baggage of persons coming from abroad, if the person transporting this baggage cannot
   prove to the customs office that the goods inside this baggage has the customs status of the
   Slovak goods;
b) the cabin baggage and checked baggage of persons transported in the airplane with a
   stopover on the airport on the customs territory before it continues its flight to the airport
   outside the customs territory, shall be performed on the airport of departure, if this airport
   is an international airport on the customs territory; in this case the cabin baggage may be
   subject to control on the stopover airport on the customs territory in order to establish, if
   the goods in this baggage meet the conditions of free movement on the respective customs
   territory,
c) the baggage of persons transported on a waterway on the same ship, which has left and had
   a stopover, or ended its journey in the port outside the customs territory, shall be made in
   the port on the customs territory, in which this baggage has been loaded or unloaded.
        (6) The customs control and the customs formalities related to the baggage of persons
on board
a) of the recreation vessel 32) shall be done in any port on the customs territory, irrespective of
   the origin and destination of the vessel,
b) of the airplane 33) specified for sport flying or recreational flying or commercial airplane
   used for personal objectives of the operator shall be made
   1. on the first airport of arrival, which is the international airport on the customs territory
      for the flights from an airport outside the customs territory, if after stopover this
      airplane continues its flight to the next airport on the customs territory,
   2. on the last international airport on the customs territory for flights from airports on the
      customs territory, if after stopover the airplane continues its flight to the airport outside
      the customs territory.
      (7) If the baggage transported to the airport on the customs territory aboard an airplane
arriving from the airport outside the customs territory, is transferred on this airport on the
customs territory in a different airplane continuing its inland flight, then
a) the customs control and customs formalities related to checked baggage shall be done on
   the incoming airport of the inland flight, if this last airport is an international airport on the
   customs territory,


32)
      Act No. 338/2000 Coll. on inland sailing and on amendments of certain acts.
33)
      Act No. 143/1998 Coll. on civil aviation (Aviation Act) and on amendments of certain acts.



                                                         46
b) the customs control of the cabin baggage shall be made on the first international airport on
   the customs territory; the next customs control on the inland flight can be made on the
   incoming airport in exceptional cases only, if it is necessary on the basis of the customs
   control of the checked baggage,
c) the customs control of the checked baggage can be made on the first airport on the customs
   territory in exceptional cases only, if it is necessary on the basis of the customs control of
   the cabin baggage.
        (8) If the baggage is loaded on the airport on the customs territory on the airplane,
which continues on an inland flight and is to be transferred on a different airport on the
customs territory to the airplane with the destination outside the customs territory, then
a) the customs control and customs formalities related to the checked baggage shall be made
   in case of the inland flight on the airport of the departure of the inland flight, if this airport
   is an international airport on the customs territory,
b) the customs control of the cabin baggage shall be made on the last international airport on
   the customs territory; the preliminary customs control of this baggage shall be made in
   case of an inland flight on the departure airport only exceptionally, if it is necessary on the
   basis of the customs control of the checked baggage,
c) the next customs control of the checked baggage can be made on the last airport on the
   customs territory only exceptionally, if it is necessary on the basis of control of the cabin
   baggage.
        (9) The customs formalities related to the baggage transported to the airport on the
customs territory aboard a plane of a regular line or aboard a chartered plane from the airport
outside the customs territory and transferred on the airport on the customs territory in the
airplane for sport or recreational aviation, or to a commercial airplane on the inland route,
shall be made on the airport of arrival of the airplane of the regular line or of the chartered
airplane.
        (10) The customs control and the customs formalities related to the baggage loaded on
the customs territory in the airplane specified for sport or recreational aviation, or in the
commercial plane on an inland route, which is to be transferred on a different airport on the
customs territory to an airplane on a regular line, or to a chartered plane with the destination
outside the customs territory, shall be made on the airport of the departure of the plane of the
regular line or of the chartered plane.
        (11) The cabin baggage and the checked baggage except the baggage of persons
transported only within the customs territory are under the customs surveillance of the
customs office. The customs office shall take necessary measures in order that persons cannot
transfer the goods, supplement the goods or to pass it on
a) after the arrival before the customs control of the cabin baggage and the checked baggage,
b) on the departure after the customs control of the cabin baggage and of the checked
    baggage.
        (12) Checked baggage under customs surveillance shall be labelled on the airport on
the customs territory. The Ministry shall specify a specimen of the label and its technical
details by a generally binding legal regulation.


                          Inspection of Goods and Taking of Samples

                                             Article 69




                                                 47
        (1) After the goods are submitted to the customs office these goods can be inspected
with the approval of the customs office, samples can be taken from these goods, so that these
goods can get customs assignment approved.
        (2) Approval pursuant to paragraph 1 is granted on the basis of an oral application to
the person, who is authorized to propose granting of the customs approved assignment for the
goods, unless the customs office specifies that, considering the circumstances of the case, the
application in writing is needed. The customs office shall permit taking of samples on the
basis of a written application of this person.
        (3) The written application pursuant to paragraph 2 shall contain
a) name, address of the permanent residence or the seat and the signature of the applicant,
b) data concerning the location of the goods,
c) the number of preliminary customs declaration, if presented, (except cases when these
    data shall be given by the customs office), designation of the previous regime,
    identification data of the mean of transportation, on which the goods are located,
d) other data necessary for identification of goods.
        (4) The customs office shall mark the permit on the application presented by the
authorized persons pursuant to paragraph 2. If the application relates to taking of samples the
customs office shall mark the quantity of goods to be taken subject the permit.
        (5) Inspection of goods and taking of samples is done under surveillance of the
customs office, which shall specify the procedure for each particular case.
        (6) The authorized person shall bear the risk and the costs of unpacking, weighing, re-
packing and every other operation related to the goods, and pay for the costs related to the
analysis of the goods.
        (7) The samples taken are subject to customs formalities according to the customs
approved assignment proposed for the goods. No customs debt shall be accrued, if the
samples during their analysis or tests are destroyed, or rendered irreplaceable. If the tests
produce refuse or remnants then these are pursuant to Article 386 paragraph 4.
        (8) For the purposes of allocation of the customs approved assignment the customs
office is authorized to take samples even without the approval of the person, who is
authorized to propose customs approved assignment for these goods.


                                           Article 70

        (1) The goods are inspected on locations and during the time specified by customs
office for this purpose.
        (2) At the request of the declarant the customs office may permit inspection of goods
also on other locations or at a different time than that, which is specified in paragraph 1. The
related costs shall be born by the declarant.
        (3) The customs office shall notify the declarant or its representative of the decision of
the customs office to inspect the goods.
        (4) If the customs office decides to inspect only a part of the goods, it shall notify the
declarant or its representative about it. The decision of the customs office in this matter is
definite.
        (5) The declarant or the person specified by the declarant, which is to be present
during the inspection of goods, is obliged to cooperate with the customs office during the
inspection of goods. If the customs office considers the cooperation provided for insufficient,
it may ask the declarant to specify a different person capable to provide necessary
cooperation.



                                               48
        (6) If the declarant refuses to be present during the inspection of goods, or refuses to
specify the person capable to cooperate during the inspection, then the customs office shall
specify the term, during which the obligation pursuant to paragraph 5 is to be met.
        (7) If, after the expire of time specified in paragraph 6, the declarant does not meet the
request of the customs office, then the customs office shall inspect the goods for the purpose
of Article 96 paragraph 1 letter a) at the responsibility and costs of the declarant and in case of
need may request the expert or other person for the inspection of goods.
        (8) The finding of the customs office during the inspection of the goods under
condition subject to paragraphs 6 and 7 has the same validity as if the inspection was done in
the presence of the declarant.
        (9) Instead of application of provisions pursuant to paragraphs 6 to 8 the customs
office may decide that the customs declaration is not valid, if it is obvious that the refusal of
the declarant to be present at the inspection of the goods, or to specify a person capable to
cooperate during the inspection in the necessary extent has not or would not prevent the
customs office to establish a violation of regulations related to the regime into which the
goods have been proposed for release, as long as the provisions of Article 87 paragraph 1 or
Article 161 have not been violated, nor was there any effort to violate them.

                                            Article 71

         (1) The customs office shall notify the declarant or its representative of its decision to
take the sample.
         (2) The customs office shall take the samples or may ask that the declarant, or the
person specified by the declarant shall take the sample under the surveillance of the customs
office.
         (3) The quantity taken as a sample must not exceed the quantity necessary for the
analysis or detailed inspection, including the possible control analysis.
         (4) The declarant or the person specified by the declarant, who is to be present at
sampling, is obliged to cooperate with the customs office as necessary.
         (5) Article 70 paragraph 5 sentence two and paragraphs 6 to 9 shall apply if the
declarant refuses to be present at sampling, or to specify a persons to be present at sampling,
or if the declarant does not cooperate as necessary.
         (6) If the customs office takes the sample for the purpose of the analysis, or for a more
detailed inspection, the goods in question will be released without having to wait for the
results of the analysis or inspection, unless there are different reasons for refusal to release the
goods, provided that the relevant payments of the customs charges, which have been accrued,
or could have been accrued, have been entered in the books and paid for, or their payment has
been ensured.
         (7) The quantity of sample taken by the customs office shall not be deducted from the
quantity of goods proposed for the release.
         (8) The customs office may permit the declarant to replace the goods taken as a sample
by the same goods, if the goods have been issued with the customs declaration for the release
in the export regime, or in the passive upgrading regime.
         (9) The customs office shall return the samples to the declarant at the request and at
the costs of the declarant, unless the samples taken have been destroyed by the detailed
inspection, or unless it is necessary to keep them, especially after the declarant has made use
of all possibilities to inspect the decision of the customs office issued on the basis of the result
of analysis or more detailed inspection of the samples taken.




                                                49
        (10) The customs office may destroy the samples, keep them or to ask the declarant to
take over the samples, if the declarant itself does not ask that the samples are returned. Failure
to respect the request of the customs office is sanctioned pursuant to this act.

                                           Article 72

            Preliminary Customs Declaration and Unloading of Submitted Goods

        (1) Preliminary customs declaration is submitted in writing when the goods are
presented to the customs office. The customs office may permit extension of the term for
submission of the preliminary customs declaration, which must not be longer than one day
following the day in which the goods have been submitted to the customs office.
        (2) Preliminary customs declaration contains the data necessary for identification of
the goods, especially their marking, number, quantity, type and gross weight of loaded pieces,
marking of goods, identification marking of the transportation vehicle, which has been used to
transport the goods to the customs territory, or to the place of submission of goods to the
customs office, the location of loading the goods on the mean of transportation and the
location and the date of entry of the goods on the territory of the Slovak Republic.
        (3) The person executing the preliminary customs declaration shall sign it.
        (4) The customs office shall keep safe the preliminary customs declaration after its
confirmation for the purpose of verification if the relevant goods have been allocated customs
approved assignment within the term according to Article 73 paragraph 2.
        (5) Before its submission to the customs office the preliminary customs declaration for
the goods transported in the transit regime serves as the transit declaration specified for the
customs office of the destination.
        (6) The customs office may permit that the commercial document or administrative
document containing the necessary data for identification of goods is used as the preliminary
customs declaration.
        (7) The customs office may permit that the preliminary customs declaration is issued
by the data processing and transmitting equipment. In this case the relevant provisions of
paragraphs 3 and 4 shall apply respectively.
        (8) Preliminary customs declaration is to be issued by the person who
a) transported goods to the customs territory,
b) took over the responsibility for transportation of goods, or who has taken over the goods
    before its submission to the customs office after its introduction into the customs territory,
c) has been represented by persons according to letter a) or b).
        (9) The customs office may refrain from the request to submit preliminary customs
declaration in case of goods, which have met conditions necessary for allocation of customs
declaration, if the goods have met conditions for allocation of customs approved assignment.
This provision is not applicable in case of goods imported by the traveller, or in letters, or
parcels transported by postal service.
        (10) The goods may be unloaded and transferred from the means of transportation and
transferred from the original place of submission with the approval of the customs office only.
The customs office may permit unloading and transfer of goods from their means of
transportation on locations specified or approved by the customs office, or the transfer of
goods from their original place of submission. The permit is not required if the goods, or its
part, have to be unloaded immediately because of danger. The customs office must be
informed about this without any delay.
        (11) The customs office may demand that the goods are taken out of the means of
transportation and unpacked for the purposes of control of the goods.


                                               50
       (12) The goods specified in the preliminary customs declaration, which have not been
unloaded from the means of transportation, shall be presented by the person according to
paragraph 3 in an unaltered condition any time the customs office will requests so, until the
goods are allocated for customs approved assignment.
       (13) Everybody handling goods after they were unloaded for the purposes of their
transportation or warehousing, is responsible for submission of goods in an unaltered
condition at the request of the customs office.

                                                  Article 73

                            Allocation of the Customs Approved Assignment

          (1) To foreign goods presented to the customs office, customs approved assignment
shall be allocated. The person applying for allocation of customs approved assignment is
obliged to present the document to the competent authority confirming that the imported
goods meet the conditions specified in the relevant generally binding legal regulation.34) The
customs office shall not allocate customs approved assignment to the foreign goods, if the
person applying for its allocation does not meet the obligations according to paragraph 2.
          (2) The authorized person is obliged to take actions, which are necessary for allocation
of the customs approved assignment within 20 days from the date of submission of the
customs declaration, unless the customs office specify a shorter period or allows its
reasonable extension.
          (3) The goods have the status of the temporarily stored goods from their presentation
to the customs office until the allocation of the customs approved assignment (hereinafter
referred to as “temporarily stored goods”).
          (4) Temporarily stored goods may be stored under conditions specified by the customs
office on locations or in the areas approved by the customs office.
          (5) The customs office may request the holder of the goods to cover the customs debt,
if the goods are not stored in the warehouses of the customs office.
          (6) The persons presenting the goods to the customs office is obliged to pay the
storage fees, if the goods are stored in the warehouses of the customs office. This holds also
for the goods stored in the customs warehouse Type F.
          (7) The storage fee is paid for storing the goods according to paragraph 6 in the
amount of:
a) 5 per cent of the customs value of the stored goods with the minimum fee being 500 SKK
     (Slovak Crowns), if the storing of goods does not exceed five days including the day, on
     which the goods were placed in the warehouse,
b) 10 per cent of the customs value of stored goods with the minimum fee being 1000 SKK,
     if the storing of goods exceeds five days.
          (8) If documents, and other written materials are stored in the customs warehouse, then
the storage fee for each stored item for the first started month is 200 SKK.
          (9) Double amount of the storing fee according to paragraph 7 letter b) and paragraph
8 is paid for each new month.
          (10) The total sum of storage fee is rounded up to whole ten crowns.
          (11) Temporarily stored goods may be subjected only to those actions, which are
necessary for their preservation in an unaltered condition without any changes in its

34)
      For example Article 8 of the Decree of the Ministry of Economy of the Slovak Republic No. 15/1998 Coll.,
      Act of the National Council of the Slovak Republic No. 287/1994 Coll. as amended, regulation of the
      Ministry of Environment of the Slovak Republic No 93/1999 Coll. on protected plants and animals and on
      social evaluation of the protected plants, animals and wood species.


                                                       51
appearance or technical properties, such as cleaning, knocking, de-dusting, sorting,
replacement of faulty packaging, or other operations, which facilitate the discharge and
further transportation of goods, such as splitting, weighing, labelling, or grouping of
consignments for the purpose of their further transportation. The provision Article 69 remains
unaffected with this measure.
        (12) If the person submitting a preliminary customs declaration has not take the
actions, which are necessary for allocation of the customs approved assignment within the
period pursuant to paragraph 2, the customs office shall, without any unnecessary delay, take
the necessary measures, including the sale of goods in order to prevent illegal manipulation
with goods.
        (13) Until the customs approved assignment is allocated, the customs office may at the
cost and at risk of the holder of goods, remove the goods to a location under the direct
surveillance of the customs office.
        (14) If the locations according to paragraph 4 have been approved as permanent places
for temporary warehousing of goods, these locations shall be considered for temporary
warehouses.
        (15) In order to ensure application of the customs regulations, the customs office may
require, unless the customs office creates temporary warehouse, that
a) temporary warehouses are locked by two padlocks, with the key from one padlock
    remaining with the customs office,
b) the person operating the temporary warehouse keeps the warehouse records, which enable
    surveillance of the movement of goods.
        (16) The goods shall be located in the temporary warehouse on the basis of a
preliminary customs declaration. The customs office may request submission of a special
declaration produced on the basis of a specimen specified by the customs office for this
purpose.
        (17) If this declaration has not been submitted yet, the person submitting preliminary
customs declaration or the persons specified in Article 72 paragraph 8, shall bear the
consequences of measures taken by the customs office according to paragraph 12, as well as
the costs of these measures. Provisions of Article 75 paragraph 1 or provisions concerning the
sale of goods by the customs office shall remain herewith unaffected.

                                           Article 74

                      Transport of Foreign Goods under Transit Regime

Provisions of Article 67 to 73 shall not be applied, if the goods are transported to the customs
territory under transit regime. After these goods are delivered to the place of destination on
the customs territory and its submission to the customs office subject to the rules of the transit
regime, the provisions Article 69 to 73 shall apply.

                                           Article 75

      Special Provisions Concerning the Goods Transported into the Customs Territory

        (1) If necessary the customs office may provide, at the costs of the holder of the goods,
destruction of the goods presented to the customs office. The customs office shall announce
this fact to the holder of the goods.
        (2) The customs office shall take measures necessary to prevent illegal handling of the
goods, including its sale, if the customs office establishes that the goods were transported in


                                               52
the customs territory in contradiction of the customs regulation or have evaded the customs
surveillance.

                                        PART FOUR

                                CUSTOMS PROCEDURES


                                    DIVISIONONE

                              INTRODUCTORY PROVISIONS


                                          Article 76

                          Purpose and Means of Customs Procedure

        (1) Customs procedure means procedure where a customs body decides about rights
and legally protected interests or duties of persons at import, export, or transit of goods.
        (2) The purpose of customs procedure is to decide whether and under what conditions
goods may enter the proposed regime, or they get the proposed customs approved assignment.
        (3) The customs procedure begins with customs declaration that proposes to release
goods to the regime, or allocates another customs approved assignment.
        (4) The customs procedure is principally done in a standard method where a customs
authority as well as a declarant is obliged to follow all customs formalities specified by
customs regulations.
        (5) The customs procedure can take place in a more simple method where a customs
office allows the suspension of some customs formalities.

                                          Article 77

                         Duties of Declarant and the Customs Office

        (1) The declarant is obliged to get and present to the customs office all the documents
and information necessary for finding out facts. In doubts, customs office has the right to ask
for presenting other documents and providing further information.
        (2) In order to find out facts, the customs office has the right to check also facts and
data that were released otherwise, both from a declarant’s initiative as well as another
participant’s of customs procedure, and perform also other proofs than proposed.
        (3) If a declarant in customs procedure does not fulfil the duties according to
paragraph 1 and a presented document or proof is insufficient, the customs office has the right
to ask the declarant to provide explanation and present other documents or other proofs that
declared value corresponds to the price real paid or the price that should be paid for imported
goods adjusted according to Article 60 and 61. If even after providing explanation and other
proofs and documents in the matter, the customs office still doubts about veracity and
accuracy of declared value, or if a declarant has not replied to the request of a customs office
within a given period, the customs value of imported goods cannot be defined according to
Article 57 of this Act.
        (4) Before defining the customs value according to Article 58, the customs office is
obliged to announce to the declarant in writing the reasons why it has doubts about veracity


                                              53
and precision of data in the presented documents, and enable the declarant to reply to the
announcement within a given period. Regarding final decision in the matter, the customs
office shall send to the declarant a written decision, and states its reasons for its issue.
         (5) Unless otherwise stipulated, goods under the conditions defined in this Act,
regardless of their nature, quantity, country of origin, sender, receiver or place of destination,
can be assigned any customs approved statement; this is without prejudice to prohibitions or
restrictions in the area of protection of health, public order, safety, morale, environment,
cultural monuments, items of museum and spiritual value, or in the area of veterinary care and
plant-medicine care.


                                     DIVISIONTWO

                CUSTOMS DECLARATION IN STANDARD PROCEDURE

                                       SectionOne

                             Submission of Customs Declaration

                                           Article 78

                           Forms and Place of Customs Declaration


        (1) To release goods to regime it is necessary to submit customs declaration.
        (2) The customs declaration shall be submitted
a) in writing,
b) via equipment for processing and transferring data, if allowed by a customs office
c) orally, or
d) by another act, by which the holder of goods is expressing his will to release goods to the
    proposed regime.
        (3) The place for submitting a customs declaration is a customs office in the country,
unless this Act or an international contract specify otherwise, with an exception of
a) imported goods that is to be released to the regime of transit, and
b) goods to be released to the regime of free circulation, regime of export, or regime of
    temporary use, in case of goods where customs control can be easily and effectively done.

                                          Section Two

                                Written Customs Declaration

      Submission of a Written Customs Declaration

                                           Article 79

       (1) Unless this Act specifies otherwise, a written customs declaration is submitted at a
customs office, to which the goods are presented, and can be submitted immediately after
having presented the goods; this shall not apply in the case of goods according to Article 163
paragraph 1. In these cases a written customs declaration can be submitted to a particular
customs office according to residence or permanent address of a declarant. Ministry can


                                               54
declare cases, by generally binding legal regulation, in which according to Article 78
paragraph 3 letter b) a written customs declaration in the country is put on goods..
        (2) The customs office may allow a written declaration to be submitted before a
declarant can submit the goods; in this case, concerning the circumstances, a customs office
can state a period of time for submitting goods. If the goods are not submitted within this
period, the written customs declaration is considered not submitted.
        (3) If the written customs declaration has been submitted before the delivery of the
goods to which it is related to the customs office or to any place specified by a customs office,
the written customs declaration can be accepted only after presenting these goods to the
customs office.
        (4) The customs office may, at the request of a declarant or their costs, allow to submit
a written customs declaration outside of working hours and the seat of a customs office; for
setting the costs for customs procedure done outside of working hours of a customs office
Article 153 shall apply respectively.
        (5) A written customs declaration submitted to a customs office at a different place set
for this purpose is considered to be submitted appropriately at a relevant customs office.
        (6) A written customs declaration to release goods or reverse export is submitted on a
form of a standard customs document. If allowed by regulations for relevant regime, the
written customs declaration can be replaced by
a) a customs declaration according to Article 106 to 114 and Article 117 for release of goods
   to the regime of free circulation, regime of export, or regime of temporary use,
b) another form related to separate provisions specified in Article 116 concerning letters or
   parcels,
c) separate forms for simplifying customs declarations in special cases, if allowed by the
   customs office,
d) consignments for handling customs formalities in the regime of transit in case of packets
   consisting of more than one type of goods,
e) export, transit, or import customs declarations and documents verifying customs status of
   Slovak goods issued via equipment for processing and transferring data, on condition
   stated by a customs office.
        (7) Standard customs form is presented in files containing a number of copies needed
for handling customs formalities for proposed regime to which goods are to be released.
        (8) If the regime of transit preceded another regime or is followed by another regime, a
corresponding number of copies requested for handling customs formalities for the regime of
transit and the previous of following regime can be presented. Every person is responsible
only for the data related to the regime having requested as a declarant or main responsible, or
as a representative of some of them.
        (9) Documents of a standard customs form can be supplemented by one or several
documents presented in files of copies of customs declarations necessary for handling
formalities for proposed regime to which goods are to be released.
        (10) Additional forms are inevitable part of standard customs document.
        (11) The customs office may specify that supplementary forms are not used if a
written customs declaration is submitted via equipment for processing and transferring data.
        (12) Sample forms of a standard customs document, sample forms of supplementary
forms, use of copies of a standard customs document, samples of arranging copies to files for
the purpose of a customs declaration, technical details, method of filling out forms, list of
codes used for filling out of forms and list of marking copies of forms are specified by the
ministry in a generally binding legal regulation.




                                               55
                                           Article 80

        (1) If a declarant uses a standard customs document issued during the previous regime,
before submitting a written customs declaration, they are at request obliged to verify the
veracity of data they are responsible for, their use for particular goods, and regime they asked
for, and if necessary, supplement them. A declarant is obliged to announce to the customs
office, to which they submitted the customs declaration, all incorrectly stated data related to
particular goods, and issue a written customs declaration on new copies of a standard customs
document.
        (2) If a standard customs document is used for several continuous regimes, the
customs office verifies the conformity of individual data specified in written customs
declaration for these regimes.
        (3) A written customs declaration shall be submitted in the state language. The
customs office may accept a written customs declaration also in another language and ask the
declarant for translation of this written customs declaration into the state language.
        (4) If legal regulations require presentation of supplementary forms to the form stated
in Article 79 paragraph 6 first sentence also for other purposes as well as for submitting a
written customs declaration, also other letters or photocopies of this form can be used for
these other purposes. These supplementary letters or photocopies are signed by a declarant
and presents them to a customs office that confirms them under same conditions as a standard
customs document. The customs office accepts them as original documents if their quality and
legibility are considered sufficient.

                                           Article 81

        (1) Written customs declaration must be signed by a person competent to submit
customs declaration and must contain all data necessary for releasing goods to proposed
regime. Annex to a written customs declaration are documents proving fulfilment of
conditions necessary for releasing goods.
        (2) Written customs declaration may be submitted only on a form approved by the
Ministry.
        (3) By signing a submitted written customs declaration a declarant or their
representative becomes responsible for accuracy of data specified in a written customs
declaration, veracity of enclosed documents, and fulfilment of all duties related to releasing of
goods to proposed regime.
        (4) If a declarant for the purpose of submitting a written customs declaration uses
equipment for processing and transferring data, a customs office can allow their signature to
be replaced by an electronic signature if technical and administrative conditions hereby
specified are fulfilled. The customs office may also allow a written customs declaration to be
drawn up via equipment for processing and transferring data operated by a customs office that
could be verified directly by this equipment instead of manual or mechanic use of stamp of a
customs office and signature of a competent customs officer.
        (5) A customs office may allow under the conditions and the way specified by it that
some data of a written customs declaration submitted according to Article 79 paragraph 6 first
sentence were replaced by their submitting to a customs office assigned for this purpose via
equipment for processing and transferring data, and that is also in the form of codes.

                                           Article 82




                                               56
        (1) If, in a written customs declaration, two or more items of goods are specified, data
related to every item of goods are regarded as an individual written customs declaration.
        (2) Individual parts of technological equipment classified in the same sub-item of
combined nomenclature, are regarded as one item of goods.


          Accepting a Written Customs Declaration

                                          Article 83

       (1) The customs office shall accept without any unnecessary delay a written customs
declaration after presenting the goods to which it relates.
       (2) In a written customs declaration a customs office marks the date of acceptance and
a customs officer verifies its acceptance by signing it.

                                          Article 84

       (1) A written customs declaration is submitted by a person who submits goods to a
relevant customs office. If from accepting a written customs declaration results specific duty
of a certain person, a written customs declaration must be submitted by the same person, or
must be submitted in their name.
       (2) A declarant can be only a Slovak person.
        (3) Provision of paragraph 2 is not related to cases when a written customs declaration
        is submitted
a) to release goods to the regime of transit or to the regime of temporary use,
b) occasionally, and a customs office considers it just.

                                          Article 85

        For the purpose of setting import payments and export payments, and use of business-
political measures, date of accepting a written customs declaration by a customs office is
important unless this Act stipulates otherwise.


     Correction and Withdrawal of Written Customs
                     Declaration

                                          Article 86

       (1) The customs office may allow, at the request of a declarant, the change of data of a
written customs declaration after its acceptance only if this change does not cause that a
written customs declaration is related to other goods as originally specified in a written
customs declaration.
       (2) The customs office does not allow a change according to paragraph1, if
a) they have informed the declarant that they intend to inspect goods,
b) found out themselves that the data in which the correction is needed are incorrect,
c) already has released the goods, or
d) a written customs declaration is related to other goods as goods originally specified in a
    written customs declaration.



                                              57
        (3) The customs office may allow or ask for, instead of changes according to
paragraph 1, to submit a new customs declaration. In this case the day decisive for specifying
import payments or export payments that are to be paid and use provisions regulating the
particular regime, shall be the day of accepting an original written customs declaration.

                                           Article 87

        (1) At the request of a declarant, the customs office may admit the withdrawal of a
written customs declaration, if a declarant shows that the goods have been proposed to a
relevant regime by mistake or that, resulting from individual circumstances, the release of
goods to a proposed regime is not justified. Applications for the withdrawal of a written
customs declaration cannot be satisfied if a customs office informed the declarant about their
intention to perform inspection of goods. Application for withdrawal of the written customs
declaration is not accepted by the customs office until such control is being performed.
        (2) If a declarant, despite the call of the customs office, has not removed deficiencies
nor presented the necessary documents within the period specified by the customs office, the
written customs declaration is considered invalid.
        (3) Unless this Act stipulates otherwise, a written customs declaration cannot be
withdrawn after releasing the goods.


     Verification of a Written Customs Declaration

                                           Article 88

       To verify veracity and comprehensiveness of an accepted written customs declaration,
customs authorities may
a) examine documents that are annex of a written customs declaration,
b) ask a declarant to present other documents,
c) inspect goods and take samples from it.

                                           Article 89

        (1) Transfer of goods to the place of inspection and handling goods at customs control
are done for the responsibility and costs of a declarant.
        (2) A declarant has the right to be present or represented at the inspection of goods and
taking samples. If a customs office considers it appropriate, they ask a declarant to be present
or represented at the inspection of goods and taking samples. A declarant is obliged to satisfy
the request of a customs office.
        (3) Control of goods or taking samples (Article 71 paragraph 2) are done at the
expense of a declarant.

                                           Article 90

       If only a part of goods specified in a written customs declaration is inspected, the
result of this inspection applies to whole goods specified in a customs declaration. The
declarant has the right to suggest that the inspection is carried out to a greater extent at his
own expenses.

                                           Article 91


                                               58
        (1) The result of verifying a written customs declaration is used for the regime to
which goods are released.
        (2) If a written customs declaration is not verified, data specified in a written customs
declaration are applied for the regime to which goods are to be released.
        (3) After verifying a written customs declaration and accompanying documents or
after examining goods, a customs office, in a form of a written customs declaration they keep
or in a document attached to it, states reasons and results of this verification and inspection. If
a partial inspection is done, also data about the inspected packet are stated. If a declarant or
their representative is not present at the inspection of goods, a customs office states this fact in
a written customs declaration or in an attached document.
        (4) If the result of verifying a written customs declaration and accompanying
documents or inspection of goods are not in accordance with the data specified in the written
customs declaration, the customs office notes in a form of a written customs declaration they
keep or in a document attached to it, facts necessary to be taken into consideration when
imposing import or export payments on the goods, or calculating any compensation or
payments mature.
        (5) In the record of verification results a customs office specifies means used in
verifying the written customs declaration, date and identification data of a customs officer
who made the record.

                                            Article 92

       (1) A customs office shall accepts inevitable measures necessary for identification of
goods if it is necessary for verifying the fulfilment of conditions for the regime to which
goods are proposed, for example, they present customs seal on goods or a transport means
which delivers goods.
       (2) Customs seal attached to goods or a transport means can be removed or cancelled
by a customs office or another person only with their approval. This does not apply in case of
accident or unusual event 31) its removal of cancellation is necessary from the point of view of
securing goods or transport means.


                                 Release of Goods

                                            Article 93

 (1) If the conditions for releasing goods to a relevant regime are fulfilled and if the goods are
not subject to restrictions and limitations, the customs office shall release the goods
immediately after verifying the data specified in the written customs declaration, or accepting
a written customs declaration without their verification; this applies also in case if verification
if the data cannot be completed within appropriate period and the goods are no more
necessary for the purposes of verification. Provision of Article 88 is hereby not affected.
 (2) If, in a written customs declaration, more items of goods are specified, the goods are
released together.

                                            Article 94

       A customs authority does not release goods to a proposed regime if



                                                59
a) customs debt that occurred by accepting a written customs declaration is not fulfilled or
   secured, with an exception of the regime of temporary release from export payments,
b) customs debt whose security is required by a customs office, is not secured, or
c) they have doubts whether imported goods are not subject to restrictions and limitations,
   and these doubts cannot be removed until results of the performed control are known.

                                           Article 95

 (1) When releasing goods, the customs office specifies conditions for using the proposed
regime with respect to the place where the goods are placed and individual conditions for
performing customs supervision over the goods.
 (2) The customs office shall specify data about releasing and the date of release in the written
customs declaration or in an attached accompanying document; one copy shall be returned to
a declarant.

                                           Article 96

         (1) The customs office has the right to take the necessary measures including sale of
goods to prohibit illegal handling of goods if the goods
a) cannot be released because
   1. it was not possible to start inspection of goods, or continue in the inspection of goods
        within the period specified by a customs office due to declarant’s reasons,
   2. no documents that must be presented when releasing goods to a proposed regime have
        been presented,
   3. payments or securities of customs debt that, regarding import payments or export
        payments, should have been performed or provided, were not performed nor provided
        within the period specified by this Act or specified by the customs office,
   4. it is subject to acts or restrictions, or
   5. the owner of goods is unknown, and thus a written customs declaration was not
        submitted within the period according to this Act,
b) have not been removed from the place of presentation within the appropriate period after
    its release, or
c) are not supported by a document concerning sale, or another method of acquiring or its
    import.
         (2) If a customs office has taken inevitable measures according to paragraph 1, it is
obliged to keep documents attached to a written customs declaration. A customs office may
issue these documents to a declarant only after they perform necessary measures to prevent
their repeated use, with an exception of data about a number and value of goods.

                                           Article 97

        (1) If a customs office has not released the goods due to reasons specified in Article 96
paragraph 1 letter a) second and third point, they state the declarant a period for removing
deficiencies, for which the goods cannot be released.
        (2) If a declarant did not pay debt payments or did not secure customs debt within the
period specified by a customs office, the customs office is allowed to take necessary
measures, including sale of goods, and at the same time to inform the declarant about this
fact; provisions of Article 87 paragraph 1 first sentence or Article 386 are not hereby affected.




                                               60
       (3) The customs office may, for the purpose of preventing illegal handling of goods, at
the responsibility and costs of a declarant, move goods to individual constructions under the
supervision of a customs office.

                                           Article 98

                     Cancellation of Decision after the Release of Goods

        (1) The customs office may change or cancel the decision about releasing goods issued
on the basis of a written customs declaration, if it found out that the goods was proposed by
mistake
a) to the regime connected with imposing import payments instead of proposal to another
   regime, and the request for a change or cancellation of the decision shall be submitted by, a
   competent person within three months from the day of accepting a written customs
   declaration, and if
   1. goods was not used contrary to conditions for the regime to which it was to be released,
   2. when submitting a written customs declaration, the goods were proposed to another
      regime, for which all conditions were fulfilled, and
   3. the goods can be immediately released to the regime to which they had to be correctly
      proposed;
      a written customs declaration for releasing goods to another regime is valid from the
      day of accepting original written customs declaration,
b) instead of other goods to the regime connected with imposing import payments, and
   request for the change or cancellation of decision shall be submitted by a competent person
   within three months from the day of accepting a written customs declaration, and if
   1. goods originally proposed to regime were not otherwise used as it was allowed, when
      they were in original state and put into original state, and
   2. goods, proposed to the originally meant regime, could be in time of submitting an
      original written customs declaration presented to the same customs office and proposed
      to the originally meant regime.
        (2) The customs office may, in exceptional cases, adequately prolong the period
specified in paragraph 1.
        (3) In case of mailing packets containing ordered goods that are returned, a customs
office cancels decision about their release for free circulation if a request for cancellation is
submitted within three months from the day of accepting a written customs declaration if
goods was exported to the address of an original supplier or to the address of a person stated
by them.
        (4) If goods was proposed to be released to the export procedure or to the outward
processing , the customs office cancels the decision if
a) the goods are subject to export payment or subject of request for returning import payment,
   compensation or other export payments or individual measures at the export, and a
   declarant
   1. proves the customs office that the goods did not leave customs territory,
   2. returns to the customs office all forms of the written customs declaration together with
      other documents that were issued when accepting a written customs declaration,
   3. proves the customs office of export that compensations or other sums provided on the
      basis of a the written customs declaration for export have been returned or that the
      relevant authority took measures necessary to ensure that they would not be paid, and
   4. in accordance with customs regulations they will satisfy all duties specified by the
      customs office,


                                               61
b) this concerns other goods than goods specified in letter a) and the customs office according
   to Article 378 paragraph 9 that declared that the goods did not leave the customs territory.
        (5) Cancelling a decision according to paragraph 4 letter a) results in cancellation of
acts performed in connection with the export licence or certificate for providing a fee issued
in relation to the written customs declaration. If it is necessary that goods proposed to be
released to the regime of export should leave customs territory within a stated period, a non-
compliance of this period results in cancellation of the decision.
        (6) If in reverse export a written customs declaration is submitted, paragraph 4 and 5
shall apply accordingly.
        (7) If Slovak goods have been proposed to be released to customs warehousing regime
according to Article 304 paragraph 1 letter b), the customs office, based on a request, cancels
the decision about releasing goods to this regime under condition that measures in case of
non-compliance with conditions for this regime have been adopted. If, after the expiration of
the period specified for storing goods in customs warehouse, a request for assigning customs
approved statement was not submitted, the customs office shall perform measures in
accordance with customs regulations (Article 73 paragraph 9).


           Annexes to Written Customs Declaration

                                            Article 99

         (1) To a written customs declaration proposing release goods to free circulation, the
following documents shall be enclosed:
a) invoice, on which base the customs value of goods is declared if so required according to
    Article 63 paragraph 11,
b) declaration of data about customs value for defining customs value of goods proposed for
    release if required according to Article 63 paragraphs from 1 to 5,
c) documents for granting preferential tariff measures or other measures resulting from legal
    regulations related to particular goods,
d) other documents required for application of provisions regulating the release of particular
    goods for free circulation, for example, veterinary or phytosanitary permissions, ,
    certificates, agreement for import, export and reverse export of specimen, confirmation on
    paying fee to Recycling Fund.
         (2) When submitting a written customs declaration, the customs office may ask for
consignment or document referring to the previous regime to be presented. If one packet is
presented in two or more freight pieces, the customs office may ask also for presentation of a
list of freight pieces or a similar document, in which the content of each freight piece is stated.
         (3) The customs office does not need to ask for documents specified in paragraph 1
letter a) to c) in order to release goods to the regime of free circulation if the conditions for
using standard customs fee are fulfilled or when goods are exempted from import duty.

                                           Article 100

        (1) Transport documents comprise Annex to the written customs declaration that
proposing goods to the regime of transit. The relevant customs office (Article 289 paragraph 1
letter f) does not need to ask for presenting these documents in the period of performing
customs formalities for relevant goods. At the request of a customs office, the transport
documents are presented during the transport of goods.



                                                62
       (2) Customs documents referring to export or reverse export from customs territory or
another document with the same effect are presented to the customs office of departure
together with the customs declaration proposing to release goods to the transit regime.
       (3) The customs office may, if necessary, ask for submitting a document related to the
previous customs regime.

                                          Article 101

        (1) To a written customs declaration proposing release of goods to customs
warehousing regime of type D, documents specified in Article 99 letter a) and b) shall be
added.
        (2) To a written customs declaration that proposes to release goods to the inward
processing regime, the following documents are attached:
a) documents specified in Article 99 paragraph 1 and, if necessary, a written permission to
    use a relevant regime or copy of a request for permission, if Article 318 is applied in case
    of the drawback system,
b) documents specified in Article 99 paragraph 1 letter a) and b).
        (3) To a written customs declaration that proposes to release goods to the processing
under customs control, documents specified in Article 99 paragraph 1 letter a) and b) shall be
attached.
        (4) To a written customs declaration that proposes to release goods to the regime of
temporary use with partial exemption from import duty, documents specified in Article 99
paragraph 1 shall be attached.
        (5) To a written customs declaration that proposes to release goods to temporary
importation procedure with total relief from import duties, documents specified in Article 99
paragraph 1 letter a) and b) shall bee attached.
        (6) To a written customs declaration that proposes to release goods to outward
processing, documents specified in Article 102 shall bee attached.
        (7) The customs office has the right to ask the declarant to attach a written permission
to the regime or a copy of a request to permit regime, to the written customs declaration
proposing the release of goods to the regimes according the paragraphs 1 to 6.

                                          Article 102

 The documents required to use export payments and regulations for export of goods comprise
Annex to the written customs declaration that proposes to release goods to the regime of
export; this provision shall be applied for reverse export appropriately.

                                        Section three

 Customs Declaration Performed Via Equipment for Processing and Transferring Data

                               Submitting Customs Declaration

                                          Article 103

         (1) If a customs declaration is submitted via equipment for processing and transferring
data, it shall contain the same data as the written customs declaration (Article 81 paragraph 1).



                                               63
        (2) A customs declaration submitted via equipment for processing and transferring
data is regarded as submitted when accepted by the customs office. The customs office shall
inform the declarant about the acceptance of the customs declaration submitted via equipment
for processing and transferring data by sending an information on acceptance of the customs
declaration, indicating the register number of the customs declaration and the date of its
acceptance.
        (3) If the customs declaration is submitted via equipment for processing and
transferring data, provisions of Article 91 paragraph 3 and 4 shall apply accordingly. The
customs office shall inform the declarant about the release of goods by sending information,
indicating the register number of the customs declaration and the date of releasing the goods.

                                           Article 104

      If a copy of a customs declaration in written form is required for performing other
customs formalities, at the request of a declarant it shall be issued and verified by the relevant
customs office.

                                           Article 105

        If the customs declaration is submitted via equipment for processing and transferring
data, the declarant is obliged to present in written form the original documents according to
Article 99 paragraph 1. The customs office may allow that the required documents for release
the goods to regime are issued and sent via equipment for processing and transferring data.

                                         Section Four

          Customs Declaration Submitted Verbally, by Another Act or by Mail

           Customs Declaration Submitted Verbally

                                           Article 106

        A customs declaration that proposes release of goods to the regime of free circulation
can be submitted verbally if it concerns
a) goods of non-business nature
   1. transported in passenger’s baggage,
   2. sent to natural persons,
   3. if permitted by customs office,
b) goods of business nature if the conditions are fulfilled:
   1. the total value of packet of one declarant does not exceed 1 200 EURO,
   2. it is not a repeated consignment of the same or similar goods, and
   3. the goods are not transported by an independent shipper as part of larger freight,
c) the goods are specified in Article 110 if it fulfils conditions for exempting from import
   duty as withdrawn goods,
d) goods specified in Article 111 letter b) a c).

                                           Article 107




                                               64
        Customs declaration that proposes to release goods to the regime of export can be
submitted verbally if it concerns
a) goods of non-business nature
   1. transported in passenger’s baggage, or
   2. sent by natural persons,
b) goods specified in Article 106 letter b),
c) goods specified in Article 112 letter b) and c), or
d) other goods in case of minor economic importance, if permitted by customs office.

                                         Article 108

 (1) With regard to indirect representation, the customs office may exclude at the submission
of a customs declaration verbally.
 (2) If the customs office in connection to a customs declaration submitted verbally has doubts
about correctness and comprehensiveness of the data specified by the declarant or their
representative in a customs declaration submitted verbally, they can ask for submission of a
written customs declaration.

                                         Article 109

        If goods, to which a customs declaration has been submitted verbally according to
Article 106 and 107 is subject to import payment or export payment, the customs office issues
a confirmation about the payment to the person who paid for it.

                                         Article 110

      (1) Customs declaration proposing the release of goods to the regime of temporary use,
can be submitted verbally, if it concerns
   a) agricultural machines, equipment or other goods for performing agricultural or forest
      works in the boundary belt neighbouring with foreign countries that are in the
      ownership of a person who has a permanent residence or seat in the boundary belt
      neighbouring with the customs territory, and animals for use according to Article 347
      paragraph 15 letter i),
   b) packaging specified in Article 346 that were imported filled and were indelible marked
      by a stranger,
   c) equipment for production and transfer of broadcasting and television programs, and
      vehicles specially designed to be used for this purpose imported by foreign legal
      entities,
   d) equipment and machines necessary for physicians to provide aid for patients who are
      expecting transplantation of organs, imported according to Article 341 paragraph 1
      letter c),
   e) goods specified in Article 113,
   f) other goods, if allowed by a customs office.
      (2) The customs declaration can be submitted verbally also if the regime for temporary
use ends by export of goods specified in paragraph 1.

  Customs Declaration Submitted by Another Action

                                         Article 111


                                              65
        If a customs declaration to release goods to free circulation regime by the form
specified in Article 78 paragraph 2 letter a) to c) is not submitted to a customs office, release
the goods to free circulation regime by another act can be proposed if it is
a) goods of non-business nature transported in passenger’s baggage, exempted from import
   duty according to Article 215 to 218,
b) other goods than transported in passenger’s baggage, exempted from duty according to
   Article 209 to 214,
c) transport means exempted from import duty similarly like returned goods,
d) imported goods of minor economic importance, which is not subject to obligation to
   deliver goods to the customs office according to Article 66 if it is not subject to import
   payments.

                                           Article 112

        If the customs office does not receive a written customs declaration to release goods to
the export procedure, the goods are considered as proposed to be released to the regime of
export according to Article 114 paragraph 1 letter b),
a) goods of non-commercial nature transported in passenger’s baggage if it is not subject to
   export duties,
b) transport means registered in the Slovak Republic that should be imported back,
c) other goods of minor economic importance, if allowed by a customs office.

                                           Article 113

        (1) Goods proposed to be released to the regime of temporary use by the act according
to Article 114 is, if not suggested to the customs office to be released to this regime in writing
or verbally,
a) personal items of passengers and goods imported for sport purposes specified in Article
   347 paragraphs 9 to 12,
b) transport means specified in Article 353 to 360.
        (2) If goods specified in paragraph 1 have not been suggested to the customs office to
be released to the regime of temporary use in writing or verbally, by performing act according
to Article 114 this goods are considered to be proposed for reverse export in order to finish
the regime of temporary use.

                                           Article 114

        (1) For the purpose of Article 111 to 113, another act is
a) in the case of goods imported to a particular customs office or any other place specified or
   approved according to Article 66 paragraph 1 letter a)
   1. crossing the green stripe or stripe separately marked at a custom office where a system
      of two stripes is implemented,
   2. crossing the customs space without submitting a customs declaration if at the customs
      office a system of two stripes is not implemented,
   3. attaching stickers with „Nothing to be declared“ on the windscreen of a passenger’s
      automobile,



                                               66
b) crossing itself through a customs station if it is
 1. the case not subject to obligation to deliver goods to the custom office according to Article
66,
 2. the regime of export according to Article 112 and reverse export according to Article 113
paragraph 2.
        (2) If goods in passenger’s baggage according to Article 111 letter a), Article 112
letter a), Article 113 paragraph 1 letter a) or paragraph 2 are transported by train without an
accompanying passenger and they are proposed to the customs office for release without
personal presence of a passenger, the form of a customs declaration for registered baggage
can be used. A sample of a form for registered baggage, its contents and method of filling out
is regulated by the Ministry by generally binding legal regulation.

                                           Article 115

       (1) If the conditions according to Article 111 to 113 are fulfilled, goods, to which these
provisions apply are considered to be submitted to the customs office according to Article 66,
the customs declaration accepted, and the goods released by the customs office at the moment
when the action according to Article 114 is performed.
       (2) If the customs control finds out that the action specified in Article 114 has been
performed but the goods imported or exported do not fulfil the conditions specified in Article
111 to 113, such goods are considered to be illegally imported or illegally exported.

                                           Article 116

                     Customs Declaration Submitted in Transport by Mail

         (1) Customs declaration, which proposes to release a mail packet to free circulation
regime or the export regime, may be submitted by another act. Another act is regarded
a) in the free circulation regime
   1. the introduction of the mail packet to customs territory including cards and letters
       containing personal messages or other documents and goods that are subject to import
       payments or goods, which are subject to obligation of submission to the customs office
       according to Article 66,
   2. the submission of a mail packet to a customs office if it is not a mail packet according to
       point 1, and is accompanied by declaration CN 22 or CN 23,
b) in export
   1. the acceptance of a mail packet for mail transport including goods sent in letters or
       packages not subject to export payments,
   2. the submission of a mail packet to the customs office if it does not contain goods subject
       to export payments, if it is accompanied by declaration CN 22 or CN 23.
         (2) A declarant is, in the case according to paragraph 1 letter a), a receiver, and in the
case according to paragraph 1 letter b), the sender.
         (3) For the purposes of paragraph 1, goods not subject to import payments or export
payments, is considered to be submitted to a customs office, and according to Article 83
paragraph 1 a customs declaration accepted, and this goods released to the proposed regime in
the case of
a) import with delivery of goods to the consignee,
b) export with receipt of goods by a post office.


                                                67
       (4) Provisions of paragraphs 1 to 3 shall not apply
a) to packets containing goods
  1. of business nature with total value exceeding EUR 1 200,
  2. of business nature if it is repeated packet of the same or similar goods,
  3. specified in Article 117,
b) if the customs declaration is submitted in writing, verbally or via equipment for
    processing and transferring data.

                                          Article 117

              Common Provisions for Customs Declaration Submitted Verbally
                  and Customs Declaration Submitted by Another Act

        (1) Provisions of Article 106 to 113 shall not apply for goods subject to provisions on
export compensations, return of duty or other payments, or out of which import payments or
export payments should be calculated and collected, or which are subject to restrictions or
limitations or other customs formalities according to customs regulations.
        (2) For the purpose of Article 106 to 113 a passenger is
a) in import
   1. a foreign person who is temporarily coming to the Slovak Republic, and
   2. a Slovak natural person returning to the Slovak Republic after a temporary stay abroad,
b) in export
   1. a Slovak natural person who is temporarily leaving the Slovak Republic, and
   2. a foreign natural person who is, after a temporary stay, leaving the Slovak Republic.

                                      DIVISION THREE

               CUSTOMS DECLARATION IN SIMPLIFIED PROCEDURE

                                         Section One

                                          Article 118

                                    Introductory Provision

       (1) The customs office may permit the submission of an incomplete customs
declaration which is a written customs declaration specified in Article 79 paragraph 6 first
sentence, not containing all data, or the documents that normally have to comprise an annex to
the written customs declaration according to Article 81 paragraph 1, are not attached to this
customs declaration nor presented, if the correct application of the relevant regime is ensured
and if the application procedure of the regime is simplified (hereinafter referred to as
“simplified procedure“).
       (2) When applying a simplified procedure, the submission of a customs declaration
means submitting of an incomplete customs declaration, the presentation of a business
document, administrative document or data recording (hereinafter referred to as “simplified
customs declaration”). The simplified customs declaration shall contain at least the data
necessary for identification of goods. If goods are recorded, the date of their registration must
be indicated.



                                               68
        (3) the customs office may, instead of a written customs declaration, permit also the
submission of a business document or administrative document together with a proposal to
release goods to the relevant regime or to propose the goods to a relevant regime in form of
incorporating into a relevant record; in case of incorporation into a relevant record, a customs
office does not need to ask the declarant to present goods to the customs office.
        (4) If, proposing goods to release to the relevant regime, the declarant uses the
simplified procedure, they are obliged to present an additional customs declaration of general,
periodical or summary nature within the period specified by a customs office.
        (5) Simplified customs declaration and additional customs declaration are considered
integral document valid from the day of acceptance of a simplified customs declaration.
        (6) Local customs procedure enables to release goods to the regime in the premises of
persons or in other places specified or approved by the customs office.
        (7) If at a simplified procedure equipment for processing and transferring data is used
for submitting a customs declaration, provisions Article 81 paragraphs 2 and 3 and Article
103 to 105 shall apply accordingly.

                                         Section Two

                 Simplified Procedure for the Regime of Free Circulation

            ProcedureforIncompleteCustomsDeclaration

                                          Article 119

        (1) Incomplete customs declaration proposing to release goods to free circulation
regime can be accepted by a customs office at the request of a declarant only in case if the
customs declaration contains at least these data:
a) designation of the country that imports or exports goods,
b) designation of the declarant or their representative,
c) register number and state of registration of transport means crossing the border,
d) freight pieces and description of goods,
e) designation of customs regime,
f) identification data about summary customs declaration or a previous document,
g) value of goods for customs purposes,
h) place and date of submitting a customs declaration, designation of a declarant and their
    signature.
        (2) The description of goods must be sufficiently precise for the customs office to
judge the correctness of classification into a relevant sub-item of a combined nomenclature.

                                          Article 120

       (1) The customs office specifies for the declarant a period for submitting an additional
customs declaration, for the declaration of data or submitting documents missing at the time
of acceptance of the customs declaration; this period must not exceed one month from the
date of acceptance of the customs declaration. If a document refers to goods, for which the
declarant asks for reduced import duty tariff or its release without duty, the customs office
may set the period for submitting the missing document that must not exceed three months. If
the documents relate to customs control of import goods, the customs office may, in
legitimate cases, appropriately prolong the period set for submitting documents.



                                              69
         (2) When releasing goods for free circulation, the customs office shall apply a reduced
of import duty tariff or releases the goods without duty, when the goods are within the
customs limits, customs quotas or other preferential tariff measures only on the basis of a
document that preconditions the application of reduced of import duty tariff or release of
goods without duty. The declarant must present a document
a) before using up the customs quota, or
b) before repeated implementation of common customs tariff.
         (3) The document whose submission is a condition for providing reduced import duty
tariff or releasing goods without import duty, can be presented after the period, determined for
the implementation of reduced tariff or release of goods without duty if the customs
declaration for goods was accepted before this period.

                                          Article 121

        (1) The customs office may release goods to the proposed regime also on the basis of
incomplete customs declaration.
        (2) If a delayed declaration of data or presentation of documents missing at the time of
accepting the customs declaration cannot influence the amount of import payments whose
subject are the goods concerned, the customs office shall record in its accounting records,
without undue delay, the sum of import payments to be paid, calculated in usual way.
        (3) If the customs declaration according to Article 119 contains preliminary data of
customs value, the customs office
a) records the sum of import payments according to this preliminary data of customs value in
   its bookkeeping,
b) if necessary, it has the right to ask for providing security of customs debt to cover the
   difference between the sum of import payments according to letter a) and sum of import
   payments which goods can really be subject to.
        (4) If the goods stated in the customs declaration are subject to import payment and a
delayed providing of data or documents missing in the customs declaration may influence the
sum of these import payments, which may lead to
a) the reduction of fee of import payments, a customs office
   1. records the sum of import payments, mature at reduced fee of duty in its bookkeeping,
   2. requires security of customs debt to cover the difference between the sum according to
       point 1 and the sum that should be paid, using common fee of duty
b) release of goods with total exemption from duty, the customs office asks for securing the
   customs debt to cover the sum that should be paid, using common fee of duty.
        (5) Instead of providing security of customs debt, the declarant may ask for a
bookkeeping record, if it is
a) according to paragraph 3 letter b) or according to paragraph 4 letter a) of the second point,
    the sum of import payments which goods can be subject to, or
b) according to paragraph 4 letter b), the sum of import payments, using common fee of
    duty.

                                          Article 122

       If, until the deadline according to Article 120, a declarant does not present the data
necessary for final determination of customs value, nor provides missing data or documents,
the customs office records in its bookkeeping the sum of import payments in the amount of



                                              70
the customs debt security provided according to Article 121 paragraph 3 letter b), Article 121
paragraph 4 letter a) the second point or Article 121 paragraph 4 letter b).

                                           Article 123

        Incomplete customs declaration accepted under the conditions stated in Article 119 to
121 a declarant can supplement or, in agreement with the customs office, replace it by another
customs declaration that fulfils conditions stated in Article 79 paragraph 6 first sentence and
Article 81 paragraph 1. In these cases the moment decisive for determining import payments
and using provisions to release goods to the free circulation regime, is the day of accepting the
incomplete customs declaration.

                         Procedure for Simplified Customs Declaration

                                           Article 124

        (1) Based on a written request, the customs office permits a declarant, in accordance
with the conditions and method stated in Article 125 and 126, to present a simplified customs
declaration to release goods to the free circulation regime if the goods are presented to the
relevant customs office. The customs office may permit the request to relate to repeated
release of goods to the proposed regime within a certain period.
        (2) To release goods to free circulation regime, a simplified customs declaration can
be submitted as
a) an incomplete customs declaration on the form “standard customs document”,
b) an administrative document, or
c) a business document.

                                           Article 125

        (1) Permission to present a simplified customs declaration is issued to a declarant if it
is possible to secure effective control of adhering to restrictions or limitations in export of
goods or other provisions regulating the release of goods to the free circulation regime.
        (2) The customs office does not issue a permission if the person who asked for the
permission, committed serious or repeated violation of customs regulations.
        (3) An application for permission can be rejected by the customs office if the applicant
proposes goods to be released to free circulation regime only occasionally, or if the applicant
acts on the account of another person who proposes goods to be released to the regime of free
circulation only occasionally.
        (4) The customs office may cancel the issued permission for the reasons stated in
paragraphs 2 and 3.

                                           Article 126

          (1) The permission to submit a simplified customs declaration contains
a)   designation of customs office having the right to accept a simplified customs declaration,
b)   data about the form and content of a simplified customs declaration,
c)   data about goods, to which the customs declaration relates, and data that must be stated in
     the simplified customs declaration for the purpose of identification of goods,
d)   designation of the obligation to secure customs debt that can arise,


                                               71
e) data about the form of additional customs declaration and the period, during which it must
   be submitted to a set customs office.
   (2) The customs office may waive the presentation of an additional customs declaration if
the simplified customs declaration refers to goods whose customs value is less than 1 200
EURO and if it contains data necessary for release to the regime of free circulation.

                           Procedure for Local Customs Inspection

                                           Article 127

        The customs office issues permission to local customs procedure under the conditions
and method stated in Article 128 to 130 for the purpose of releasing goods for free circulation
on the basis of a written application of a person in place stated according to Article 118
paragraph 6, if the goods
a) are in the transit procedure for which an applicant has the right to use a simplified
   procedure in a customs office according to Article 298,
b) have been released to the regime with economic impact; this is without prejudice to
   provision of Article 142,
c) after submission to a customs office according to Article 68 were delivered to designated
   places under transit procedure in another procedure than stipulated in letter a),
d) have been transported to customs territory without obligation to present goods to a customs
   office; this shall be without prejudice to provisions concerning goods transported by a
   passenger and goods being decided upon in customs procedure without its presentation to a
   customs office.

                                           Article 128

         (1) Permission according to Article 127 is issued by a customs office if
a) the records kept by an applicant enables the customs office to perform effective control,
b) it is possible to perform effective control of securing restrictions or limitations at export or
   other provisions regulating release of goods to free circulation regime.
         (2) Permission according to paragraph 1 and Article 127 shall not be issued by the
customs office if the applicant
a) has seriously or repeatedly violated customs regulations,
b) proposes goods to be released to free circulation regime only occasionally.

                                           Article 129

        (1) The customs office shall cancel the permission according to Article 127 if the case
stated in Article 128 paragraph 2 occurs.
        (2) The customs office may waive the cancelling of permission according to Article
128 paragraph 2 if
a) its holder fulfils the obligations within the period stated by a customs office,
b) the inability to fulfil obligations does not have real consequences on correct functioning of
    the regime of free circulation.

                                           Article 130



                                                72
       (1) The holder of permission according to Article 127, for the purpose of verifying
correctness of performed acts by a customs office, is obliged to
   a) in case stated in Article 127 letter a) and c) if
   1. goods are released to free circulation regime after their delivery to the place stated for
      this purpose, to announce this fact to a customs office by a form and method set for
      release and record of goods to its register,
   2. the release to free circulation regime is preceded by temporary storing of goods at the
      same place according to Article 73 paragraph 3 before the deadline stated in Article 73
      paragraph 2, to propose to a customs office, in form and method stated by it, release
      goods to free circulation regime and record the goods to its register,
   b) in cases stated in Article 127 letter b)
    1. to propose to a customs office in its stated form and method to release goods to free
        circulation regime; this does not apply if goods that have to be released to free
        circulation regime have already been placed in customs warehouse of type D in the
        framework of the regime of storing in customs warehouse,
    2. to record goods to its register,
   c) in cases stated in Article 127 letter d) after the arrival of goods to the place determined
       for this purpose to record goods to its register,
   d) to make accessible to the customs office from the moment of registering to its register
       according to letters a) to c) the documents whose submission is required for the
       application of the provisions regulating the release of goods to free circulation regime.
       (2) Provided the control of correctness of the actions carried out will not become more
difficult, the customs office
a) may permit that the declaration stated in paragraph 1 letter a) and b) takes effect before
   delivery of goods,
b) when the nature of relevant goods and a number of import operations justifies it, they shall
   not require fulfilment of announcement obligation of the permission holder concerning the
   delivery of goods under the condition that the holder submits to the customs office the
   documents necessary for carrying out the control; then the recording of goods to register
   has the same effect as the release of goods.
        (3) The record into the register stated in paragraph 1 letter a) to c) can be replaced by
other way providing similar guarantees required by the customs office. Together with the
record, the date of record and data necessary for identification of goods are indicated.

                                          Article 131

 In the permission according to Article 127, except for terms according to Article 155
paragraph 1,the customs office states
a) individual rules for simplified procedure,
b) obligations according to Article 130 and guarantees that are to be provided,
c) date of local customs procedure,
d) period in which an additional customs declaration must be submitted,
e) conditions of submitting an additional customs declaration.

                                        Section Three

           Customs Declarations for Customs Regimes with Economic Impact



                                               73
                                         Article 132

          Procedure for incomplete declaration in the customs warehousing regime

        (1) The incomplete customs declaration for Customs warehousing regime must contain
at least data necessary for identification of goods, to which the customs declaration relates,
including data about the quantity of goods.
        (2) Provisions of Article 120 and 123 shall apply accordingly.



  Procedure for Simplified Customs Declaration in the Customs Warehousing Procedure

                                         Article 133

        (1) The customs office, based on a written request, permits a declarant to submit, in
accordance with the conditions and method according to Article 134, a simplified customs
declaration to release goods to the customs warehousing regime provided that the goods are
presented to the customs office.
        (2) To release goods to the customs warehousing regime, it is possible to submit a
simplified customs declaration as
a) an incomplete customs declaration,
b) an administrative document,
c) a business document.
         (3) If a simplified procedure is used in customs warehouse of type D, the simplified
declaration must contain also data about goods that enable to define its nomenclature
classification and customs value.
         (4) Paragraphs 1 and 2 shall not apply in case of customs warehouse of type F, nor for
release of agricultural products gained in the Slovak Republic to the customs warehousing
regime for any type of warehouse.
         (5) For customs warehouse of type B an administrative document can be used if it is
not possible to use a business document. If an administrative document does not contain all
necessary data, missing data are presented in enclosed application.

                                         Article 134

        (1) The customs office may permit a declarant, instead of an application according to
Article 133 paragraph 1, to submit a summary application related to operations for a certain
period. The application shall be made according to Article 303 and presented together with
the application for permission to operate customs warehouse or as an application for changing
the original permission to the customs office issuing the permission for Customs warehousing
regime.
        (2) The customs office grants the permission according to Article 133 paragraph 1 to
the relevant person if this will not disturb operations in the regime.
        (3) The customs office shall not grant the permission according to Article 133
paragraph 1 if
a) the declarant has not provided guarantees necessary for proper operations,
b) the declarant proposes goods to the regime only occasionally,
c) the declarant has committed a serious or repeated violation of customs regulations.



                                              74
       (4) The customs office may cancel the permission if there are cases stated in paragraph
3; provision of Article 158 is hereby not affected.

                                          Article 135

        (1) The customs office in the permission according to Article 133 paragraph 1, except
for matters according to Article 155 paragraph 1, states
a) individual rules for simplified procedure,
b) designation of the customs office competent for release of goods to customs warehousing
    regime,
c) form and content of the simplified customs declaration.
        (2) The customs office may waive the submission of an additional customs declaration
in the customs warehousing regime.


                              Rules for Local Customs Procedure
                              in the Customs warehousing regime

                                          Article 136

 (1) The customs office permits local customs procedure under conditions and method stated
in paragraph 2 and Article 137 and 138. For the purpose of permitting local customs
procedure Article 134 shall apply appropriately.
 (2) The local customs procedure shall not apply for customs warehouse of type B and F, nor
for release of agricultural products gained in the Slovak Republic for customs warehousing
regime in any type of warehouse.

                                          Article 137

        (1) After delivery of goods to the designated place a holder of permission
a) shall inform the customs office about its form and method of delivery of goods,
b) records goods to storage register,
c) keeps for the purpose of a customs office documents related to the release of goods to the
    customs warehousing regime
 (2) The record to storage register according to paragraph 1 letter b) shall contain, especially,
data used for identification of goods, including their quantity.
 (3) Provision of Article 130 paragraph 2 shall apply accordingly.

                                          Article 138

       (1) Pursuant to Article 136 paragraph 1, except for matters according to Article 155
paragraph 1, the customs office states in the permission
    a) individual regulations for simplified procedure,
    b) obligations stated in Article 137,
    c) date of local customs procedure.
       (2) For the customs warehousing regime, the customs office may waive the submission
of an additional customs declaration.

Simplified procedure for inward processing regime, processing regime under customs control
                                 or temporary use of goods


                                               75
                                          Article 139

        (1) An incomplete customs declaration, by which the release of goods to customs
regime with economic impact is proposed, with exception of outward processing and the
customs warehousing regime, may be accepted by the customs office, at the request of a
declarant, only if the customs declaration contains conditions of using a relevant regime or
register number of permission to this regime and data according to Article 119 paragraph 1
with the exemption of data stated in letters a) and g).
        (1) Provisions of Articles 120 and 123 shall apply accordingly.

                                          Article 140

 Provisions of Article 124 to 131 and Article 134 shall apply accordingly for goods proposed
to the customs regime with economic impact.

                                          Article 141

                         Simplified procedure for outward processing

       Provisions of Article 143 to 151 that refer to goods for export, shall apply accordingly
for export of goods in the outward processing regime.

                                          Article 142

      Simplified procedure for termination of the customs regime with economic impact

        (1) To terminate the customs regime with economic impact with an exception of the
outward processing and the customs warehousing regime, a simplified procedure can be used
to release goods to free circulation regime, to the export, procedure or assign customs
approved designation of reverse export to goods. At the reverse export provisions of Article
143 to 151 shall apply accordingly.
        (2) To release goods that is in the outward processing for procedure of free circulation,
a simplified procedure stated in Article 119 to 131 can be.
        (3) To terminate the customs warehousing regime a simplified procedure to release
goods to free circulation regime, the export procedure or to assign customs approved
designation of reverse export, can be used with these deviations
a) for goods released to the customs warehousing regime of type F, a customs office does not
   permit a simplified procedure,
b) for goods released to the customs warehousing regime of type B, a customs office may
   permit use of only simplified procedure with an incomplete customs declaration and a
   simplified customs declaration,
c) issuing permission for customs warehouse of type D results in using local customs
   procedure to release goods to free circulation regime without special permission of a
   customs office; if a declarant asks for advantages from using fees of export duty that
   cannot be verified without physical control of goods, a simplified procedure cannot be
   used; it is possible to use another simplified procedure part of which is submission of
   goods to a customs office,
d) a simplified procedure cannot be used for agricultural products originating in the Slovak
   Republic released to the customs warehousing regime.


                                               76
                                        Section Four

                      Simplified Procedure for the Regime of Export

                        Procedure for incomplete customs declaration

                                         Article 143

       (1) Incomplete customs declaration proposing to release goods to the regime of export
may be accepted at the request of a declarant by a customs office if the customs declaration
contains at least the following data:
a) designation of the country from which goods are imported or exported,
b) data of the sender or exporter,
c) designation of the declarant or their representative,
d) designation of the country of destination,
e) freight pieces and description of goods,
f) designation of goods,
g) own weight of goods,
h) individual records about presented documents, certificates and permissions,
i) place and date of submitting of the customs declaration, designation of the declarant and
   their signature.
       (2) If the goods are not subject to acts or restrictions and if it is possible to
unequivocally determine the nomenclature classification of the goods, the customs office may
waive the indication of data according to paragraph 1 letter d) and f).
       (3) Provision of Article 123 shall apply appropriately for incomplete customs
declaration releasing goods to the regime of export.

                                         Article 144

       Additional customs declaration or supplementary customs declaration can be
submitted to a customs office in which district an exporter has their seat or permanent stay.
The incomplete customs declaration shall contain the designation of the customs office to
which the additional customs declaration has been submitted.

                                         Article 145

                       Procedure at a Simplified Customs Declaration

        (1) The customs office releases goods to the regime of export based on a written
request of a declarant containing the data necessary to issue the permission, if the declarant
presents the goods to the customs office; provisions of Article 125 and 126 shall apply
accordingly.
        (2) Simplified customs declaration can be submitted in a form of standard customs
document containing at least the data necessary for identification of goods. Provision of
Article 150 is hereby not affected.

                             Rules for Local Customs Procedure

                                         Article 146


                                             77
        The customs office permits local customs procedure on condition and methods
specified in Article 128, based on a written request of a person in order to perform customs
procedure for the export at places specified for it.

                                         Article 147

        (1) The holder of a permission according to Article 146 (hereinafter only “approved
exporter”), before transporting goods from places specified or approved by a customs office is
obliged, for the purpose of presenting regular inspection of export operations, to
a) inform the customs office about transport of goods in a form and method specified for
    release of goods,
b) records the specified goods to their register while this record can be replaced by another
    formality providing the same guarantees required by the customs office; the record
    contains the date when it was done and data necessary for identification of goods.
c) make accessible to the customs office documents whose presenting may be required for
    the regime of export.
        (2) In cases justified by the nature of goods and a number of export operations, the
customs office does not need to ask from an approved exporter the announcement of every
delivery of goods under condition that the approved exporter presents to the customs office
documents necessary for inspection of goods by this customs office; in this case the recording
of goods to the register of the approved exporter has the same effect as the release of goods.

                                         Article 148

        (1) The copy No 3 of the Single Administrative Document shall be used as evidence
about export of goods from the Slovak Republic for purposes of verification that the goods
have really left the customs area. It shall be defined in the permit that the copy No 3 of a
Single Administrative Document shall be preliminary confirmed.
        (2) The preliminary confirmation specified in paragraph 1 can be carried out in such a
way that:
a) the authorised customs office shall confirm the A section of copy No 3 of Single
   Administrative Document in advance in such a way that a customs officer at this customs
   office shall append imprint of a stamp and his signature to it.
b) an approved exporter shall confirm the customs declaration with imprint of a stamp using a
   special stamp according to the specimen given in Annex No. 5; the imprint of this stamp can
   be pre-printed on printed matters printed by the printing house approved by the Ministry for
   this purpose.
        (3) Before sending the goods, an approved exporter shall:
a) carry out the procedure specified in Article 147,
b) mention a datum about a record into his files and a date of this record in the copy No. 3 of a
Single Administrative Document .
        (4) In paragraph 44 of the Copy No. 3 of a Single Administrative Document, the
declarant shall state:
a) number of a permission and identification of the customs office, which has issued this
   permission,
b) a “simplified export” note.

                                         Article 149



                                             78
        The customs office shall specify in the permission mentioned in Article 146:
a) special rules for local customs procedure
b) obligations specified in Article 147,
c) date of local customs procedure,
d) content of the copy No. 3 of a Single Administrative Document and a method, according to
   which it shall be confirmed
e) procedure and term for submission of an additional customs declaration,
f) a condition that the approved exporter shall carry out necessary actions for safekeeping of a
   special stamp or printed forms with imprints of a stamp of the customs office for export or
   with the imprint of a special stamp.

                                           Article 150

                    Common provisions for simplified customs declaration
                            and for local customs procedure

        (1) If the entire export transaction is carried out in the territorial district of one customs
office, this customs office can allow to submit a business document or administrative document
or other instrument (Article 78 par 2, letter b)) instead of the uniform customs document, if this
proceeding is in compliance with international agreements.
        (2) The document or other instrument specified in paragraph 1, which should be
attached to an application for permission of a simplified customs procedure for export regime,
must include at least the data specified in Article 143 paragraph 1 and 2 and Article 148
paragraph 4 letter b). The customs office may allow the declarant to submit a summary
application for export transactions related to the certain period of time. A statement about
permission shall be given in the relevant document or in different medium used.
        (3) A commercial document or administrative document is considered to be the same
evidence about the exit of the goods from the customs area as the copy No. 3 of a Single
Administrative Document. If another medium has been used, the customs office shall specify
a method of confirmation for the exit of goods from the customs area in the permission issued
according to paragraph 1.
        (4) If the entire export transaction is carried out within the territorial district of one
customs office, in addition to proceedings specified in Articles 145 to 149 and after
arrangement for compliance with business and political measures, the customs office in
question may specify other simplifications.


                                           Article 151

                                   Other customs declaration

       If the customs declaration is submitted through a data processing and transmission
equipment according to Article 78 paragraph 2 letter b) or verbally according to Article 78
paragraph 2 letter c) or by a different act according to Article 78 paragraph 2 letter d), the
provisions of Articles 79 to 150 shall be used accordingly.


                           DIVISION FOUR
    VERIFICATION OF CUSTOMS DECLARATIONS AFTER RELEASING OF THE
                               GOODS


                                                79
                                           Article 152

               Procedure of the customs office verifying the customs declaration

        (1) The customs office may verify written customs declarations after releasing the
goods either on its own initiative or based on the request of the declarant.
        (2) In order to verify the correctness of data stated in a customs declaration, which are
decisive factors for correct determination of the base for assessment of import charges at
import, application of business and political measures and determination of the customs status
of the goods, a customs office may check, after releasing the goods, business documents and
data related to import or export transactions with these goods. The checks can be carried out
in buildings of a person making a custom declaration or the other person, which directly or
indirectly participates in these transactions within entrepreneurial activities, including a
person, who has these data available. The person making a customs declaration shall allow
entry to his buildings and access to physical data carriers, on which these data are stored, for a
customs office; the same is also valid in case of a person, who directly or indirectly participate
in these transactions. The customs office have the right to inspect the goods, if it is physically
possible.
        (3) If, upon verifying the written customs declaration according to paragraph 1 and 2,
it has been found that the goods had been released to the proposed regime on the basis of
incorrect or incomplete data, the customs office shall take measures according to this Act
using new data, which are available to it on the basis of inspection.

                                   DIVIS ION FIVE
                            PLACE OF CUSTOMS PROCEDURE

                                           Article 153

           Customs procedure inside the customs area and outside the customs area

        (1) The customs procedure shall be carried out in the customs area. Customs procedure
can be carried out outside a customs area only if it is enabled by operating conditions of the
customs office.
        (2) The customs area is a demarcated area of the customs office, located in buildings
and on lands, which are administrated by the customs office, or in buildings and on lands of a
railway station, airport, post office, port or other legal entities or natural entities, if it has been
designated by the customs office as customs area in agreement with the owner or entitled user
of these buildings and lands, or a demarcated area of other entities, which is designated and
determined as customs area, if it is located in a close nearness to these lands and buildings.
        (3) The person making a customs declaration shall file an application for performance
of the customs procedure outside the customs area at the latest one day before customs
procedure, notify the customs office the approximately quantity of goods, their types
according to the combined nomenclature (Article 18 paragraph 2), and propose time and place
of customs procedure; the person making a customs declaration is obliged to notify any
additional changes in these data without any unnecessary delay.
        (4) The customs procedure shall be carried outside the customs area under the
condition that the routine activity of a customs office would not be disturbed, and that the
person making a customs declaration shall ask for its performance on the grounds of economy
or pressure.


                                                80
        (5) The person making a customs declaration is obliged to arrange for necessary
documents, goods and transportation means, in which the goods shall be transported, within
the agreed time, in order to start and finish the customs procedure without any delay.
        (6) The customs office shall not carry out customs procedure outside of the customs
area if the person making a customs declaration fails to arrange for particulars specified in
paragraph 5, or if the customs office stipulates that the customs supervision shall be realized
only in the form of inspection of documents.
        (7) If the customs procedure is realised outside of customs area or out of working
hours, the person making a customs declaration shall cover the related cost in the following
amount:
a) for each, even started hour of customs procedure and for the journey, which is necessary for
   arrival to the place of customs procedure and for return back during working hours of the
   customs office: SKK 300.00
b) for each, even started hour of customs procedure and for the journey, which is necessary for
   arrival to the place of customs procedure and for return back on working days out of working
   hours of a customs office: SKK 600.00
c) for each, even started hour of customs procedure and for a journey, which is necessary for
   arrival to the place of customs procedure on days off and on legal holidays: SKK 900.00
        (8) In addition to the costs specified in paragraph 7, the person making a customs
declaration shall pay to the customs office:
a) reimbursement for proved travel costs,35)
b) reimbursement for the use of road motor vehicles on business trips.35)
        (9) If a customs officer has appeared at the place, where customs procedure should
take place on the basis of a request, and this procedure could not take place for reasons on the
side of the person making the customs declaration, the person making the customs declaration
shall cover the costs specified in paragraphs 7 and 8.
        (10) Customs procedure can be carried out in the course of the train journey or ship
voyage between stops of a train or a ship, which shall be defined by the Ministry in agreement
with the Ministry of Transport, Posts and Telecommunications of the Slovak Republic.
        (11) The customs office shall carry out the customs procedure preferentially, even out
of defined working hours in the case of perishable goods, live animals, goods assigned for
elimination of results of accidents, disasters31) and similar events, or if there is a danger of
delay.


                                                 DIVISION SIX
                                                  DECISION

                                     Decision made in customs procedure

                                                    Article 154

       (1) To the extent stipulated by this Act, the customs office may define the customs claim
or other obligations, or can grant rights only in form of a decision.
       (2) If the proposal for commencement customs procedure was filed in writing, the
decision must also be notified in writing.




35)
      Act No. 119/1992 Coll. on reimbursement of travel costs, as amended by later regulations.


                                                         81
        (3) The decision of a customs office, by which the proposal for release of goods to the
proposed regime has been refused, or by which this proposal has not been approved to the full
extent, must be justified and must include an instruction about appeal.

                                                   Article 155

         (1) The written decision made in customs procedure shall include:
a) identification of the customs office, which has issued a decision,
b) date of receipt of the proposal for decision made in customs procedure, record number of the
decision, date of issuance of the decision,
c) exact identification of the person making the customs declaration,
d) identification or description of goods eliminating confusion with other goods,
e) sum of import payments or export payments and the customs regime, to which the goods are
    released
f) first name, surname and position of the person acting on behalf of the customs office, sign
    manual of this person and imprint of the official stamp,
g) codes of data specified in letter f) in the case of a decision issued through the data processing
    and transmitting equipment.
         (2) General regulations on administrative procedure do not apply to the decision in
writing, by which goods are released into the proposed regime.36)
         (3) If a customs authority confirms a customs declaration submitted in writing in customs
procedure, or if a customs office issue a different document meeting particulars specified in
paragraph 1, this declaration or this document is considered to be the decision.
         (4) The provisions of paragraph 1 and general regulations on administrative procedure do
not apply to the decision on releasing goods into the proposed regime, which was notified orally
or in a different manner.36)
         (5) The decision about releasing of goods into the proposed regime made in customs
procedure shall always be made in writing if:
a) it specifies a customs claim,
b) the goods are released with full or partial customs-free save:
   1. goods of non-tradable nature transported in the baggage of a traveller unless it is checked
        baggage,
   2. transport means for personal or commercial use, spare parts and accessories, fuels,
        lubricants for motor vehicles and special containers imported by the traveller.
c) the goods are of trade nature save cases when an oral customs declaration is submitted.
         (6) The customs office may notify the decision, by which goods are released to fully
customs-free regime, by indicating the day of release on a business or transportation document.
The day, on which the goods are released, is also the day of a decision. This decision need not
include any justification.
         (7) It is possible to appeal against the decision made in customs procedure according to
paragraph 3 and according to Article 154 paragraph 3 within 30 days from the day, on which the
decision was notified. The appeal has no dilatory effect.

                                                     Article 156

       The customs office shall suspend execution of the decision in justified cases when
execution of this decision could cause irretrievable damage. The customs office may suspend the
execution of decision, by which the obligation to settle a customs claim was entailed, only after

36)
      Act No. 71/1967 Coll. on administrative procedure (Administrative Rules)


                                                        82
securing of the customs claim. The customs office need not ask for securing of the customs claim
if this security would cause serious economic or social difficulties to a debtor, taking into
account his situation.

                                             Article 157

       The customs office shall cancel the decision about releasing the goods to the proposed
regime, if this decision was made on the basis of incorrect or incomplete data, and if the person,
whose proposal has been approved by this decision on the basis of incorrect or incomplete data,
knew or could know that these data were incorrect or incomplete, or if this decision could not be
made even on the basis of correct or complete data. It is not possible to appeal against
cancellation of a decision.

                                             Article 158

        (1) Except the cases specified in Article 157, the customs office shall cancel or change
the decision, by which an approval for release of goods to the proposed regime has been granted,
if one or more requirements stipulated for its issuance have not been met or are not being met.
        (2) The customs office may cancel the decision, by which a proposal for release of goods
to the proposed regime was approved, if the person, whose proposal was approved by this
decision, has not fulfilled his obligation entailed by this decision.


                                         PART FIVE

                     CUSTOMS APPROVED DETERMINATION

                                       DIVIS ION ONE

                                     CUSTOMS REGIMES

                                             Article 159

                                     Introductory provisions

       Goods can be released into the following customs regimes:

a)   free circulation
b)   transit
c)   customs warehousing
d)   inward processing
e)   processing under customs surveillance
f)   regime of temporary use
g)   outward processing
h)   export.


                                     Free circulation regime

                                             Article 160

                                               83
        (1) After releasing the foreign goods for free circulation, they shall
obtain the customs status of the Slovak goods; this shall not apply if the conditions specified in
paragraph 2 have not been met.
        (2) Releasing goods for free circulation includes taking of commercial and political
measures (Article 2, letter p) and other customs formalities defined for import of goods and for
collection of due import charges.

                                            Article 161

        The person making a customs declaration can apply for a more suitable rate, when, after
issuance of the customs declaration for release of goods for free circulation, import charges have
been reduced save tax rates and save import charge rate specified in Article 2, letter k), item two;
this shall not apply, if the goods have been released for free circulation, or if the goods could not
be released for free circulation due to reasons on the side of the person making the customs
declaration.

                                            Article 162

        The customs office may agree, on request of the person making a customs declaration,
that import duty shall be assessed for the entire consignment on the basis of a nomenclature
classification of those goods, which are subject to the highest import duty rate, if the
consignment consists of goods with different nomenclature classification, and the preparation of
the customs declaration for such goods would cause inordinate working load and inadequate
import duty; this proceeding shall not apply in the case of goods subject to consumption tax
according to special regualations.16)

                                            Article 163

        (1) Goods, which have been released for free circulation with partial or full relief from
customs duty or with reduced customs tariff or without customs duties with regard to their final
use, are under customs supervision. This customs supervision shall be finished after:
a) verification of conditions of the final use of the goods, if partial or full relief from customs
   duty or reduced customs tariff or release of the goods without customs duties has been applied
   with regard to the final use of the goods,
b) export or destruction of the goods,
c) additional payment of the due sum of import charges, if the goods are allowed to use for
   different purpose than that one, for which relief from customs duty, or reduced customs tariff
   or payment without customs duty was granted.
        (2) The provisions of Articles 285 and 288 apply accordingly to goods, which are under
customs supervision pursuant to paragraph 1.

                                            Article 164

       Goods released for free circulation shall lose the customs status of the Slovak goods,
should the customs office:
a) cancel the customs declaration after releasing the goods to free circulation regime, or
b) dispense with the payment of due import charges or return them back after their payment:
    1. in inward processing regime, in the drawback system,



                                               84
     2. because the goods are defective, or the goods do not meet requirements of a contract
        (Article 426 paragraph 11), or
     3. because the requirements specified in Article 426 paragraph 18 and 19 have been met and
        the relief is conditioned by export or re-export of the goods, or a new destination,
        approved by customs office, shall be assigned to them.

                                             Article 165

              Relief of goods, which are released for free circulation, from import duty

          For the purposes of this act:
a)    personal property means goods designed for personal use by a natural person or for
     satisfaction of needs of his/her household, mainly furnishings of a household, bicycles and
     motorcycles, motor vehicles designed for transportation of persons and their trailers, caravans,
     recreation vessels and sports aeroplanes, provisions of households adequate to usual demands
     of a household, domestic animals and animals for driving purposes, portable tools and
     instruments, which are necessary for execution of his/her profession, which eliminates their
     import for trading purposes taking into account their types and quantities.
b)    household furnishings means personal things, linen, furniture and other equipment for
     personal needs of these persons or for satisfaction of their needs in the household,
c)   alcoholic drink means goods (bear, wine, aperitif on the base of wine or alcohol, brandy,
     liqueurs or distilled drinks and the like) specified in items 2203 to 2208 of the harmonized
     system,18)
d)   transport facility for trading use means a transport facility designed for transportation of
     persons, who pay for it, or transportation of goods,
e)   portable tool means a tool, which is usually held in one’s hand during its use, or which has an
     equipment allowing its carrying in one’s hand,
f)   summary value of goods means a sum of values of two or more pieces of goods which can be
     classified with one item of the combined nomenclature, or a sum of values in import of goods,
     which can be classified as various sub-items of the combined nomenclature
g)   comparable goods means goods produced in the Slovak Republic, which have substantial
     technical parameters identical as the goods, for which a claim for relief from import duty has
     been lodged, and which can be used for the same purposes, or which can provide comparable
     services as the imported goods.

Personal property of persons moving from their permanent residence abroad to the customs area

                                             Article 166

       Personal property of natural entities imported during their move from their permanent
residence abroad to a customs area is exempted from import duty under conditions specified in
Articles 167 to 174.

                                             Article 167

        The following personal property is exempted from import duty:
a) which is owned by a declarant, who had used it for a period at least six month in the place of
   his/her previous permanent residence abroad, before the day on which he/she finished his/her
   stay abroad, while the customs office can permit an exception in justified cases; the condition
   of the above term shall not apply in the case of goods designed for personal consumption and


                                                85
b) which is used for the same purposes in the place of the new permanent residence in the
   customs area.



                                           Article 168

        (1) The personal property is exempted from import duty, should the person making a
customs declaration had his/her permanent residence abroad uninterruptedly for at least 12
months.
        (2) The Customs office may grant a relief from import duty even when the person making
a customs declaration does not meet the requirement stipulated in paragraph 1, if he/she proves
that he/she intended to stay abroad for at least 12 months.

                                           Article 169

        A relief from import duty shall not apply to:
a) alcoholic drinks,
b) tobacco and tobacco products,
c) transport facilities for commercial use,
d) other goods designed for the use in execution of profession or trading, such as portable tools
    and instruments designed for execution of profession.

                                           Article 170

        (1) Personal property is exempted from import duty only if the person making a customs
declaration proposes it for release to free circulation within 12 months from the day, on which
the permit for permanent stay in the Slovak Republic was granted; the customs office may grant
an exception in justified cases.
        (2) The customs office may release personal property specified in to paragraph 1 to free
circulation regime at once, or gradually, in several separate consignments.

                                           Article 171

        (1) Should the person making a customs declaration intend to lend, pledge, let for rent or
transfer the personal property exempted from import duty within 12 months from the day, on
which the custom decision about the release of the personal property for free circulation was
made, he/she must inform about it the customs office; should the person making a customs
declaration dispose his/her personal estate in the above way, he/she shall pay the customs duty.
        (2) The customs duty shall assess and collect import duty according to tariffs valid on the
day, when the property was disposed according to paragraph 1, from the customs value accepted
or determined by the customs office to this day.

                                           Article 172

       (1) The customs office may grant a relief from import duty for the personal property
proposed for free circulation regime even before granting the permit for permanent residence in
the customs area, should the person making a customs declaration given the permit for
permanent residence in the customs area within six months after transportation of the personal



                                              86
property into the customs area. A customs claim, which could arise, must be secured. The
manner of security of customs claim and its amount shall be determined by the customs office.
       (2) In the case of relief from import duty according to paragraph 1, the term shall be
counted from the day, on which the personal property was transported to the customs area
according to Article 167 letter a).

                                            Article 173

         (1) Should the person making a customs declaration have left a foreign country, where
he/she had his/her permanent residence due to working duties without moving to the customs
area, and he/she shall prove his/her intention to move to the customs area, the customs office
may grant relief from import duty for the personal property transported to the customs area.
         (2) Personal property specified in paragraph 1 is exempted from import duty under
conditions listed in Articles 166 to 171, while the term specified:
a) in Article 167 letter s) and in Article 170 paragraph 1 is counted from the day of transportation
    of the personal property into the customs area,
b) in Article 171 paragraph 1 is counted from the day of granting the permission for permanent
stay in the customs area.
         (3) The relief from import duty is related to personal property of the declarant, who shall
move for permanent residence in the customs area within the term set forth by the customs
office. The customs office may ask security of a customs claim, which could arise. The customs
office shall specify the method of customs claim security and its amount.

                                            Article 174

       Should a person move from the place of his/her residence in a foreign country to the
customs area due to extraordinary political circumstances, the customs office may grant a relief
from import duty for his/her personal property even if the conditions specified in Articles 167
and 169 letter c) and d and Article 171 have not been met.

 The personal property of natural entities moving from their temporary residence abroad to the
                                          customs area

                                            Article 175

       Natural persons’ personal property imported during their move from the place of their
temporary residence abroad to the customs area due to their employment is exempted from
import duty under conditions specified in Articles 176 to 180.

                                            Article 176

         The personal property is exempted from import duty if:
a) it is owned by the person making a customs declaration, who used it in the place of his/her
   temporary residence abroad for at least six months before the day, at which his/her stay
   abroad was finished, while the customs office may allow an exception in justified cases; the
   condition of this term shall not apply if the goods are designed for personal consumption, and
b) it is designed for the same purpose of use in the customs area.

                                            Article 177



                                               87
       (1) The personal property is exempted from import duty, if the person making a customs
declaration had temporary residence abroad uninterruptedly at least for six months.
       (2) The customs office may also grant this relief should the person making a customs
declaration fail to meet the condition specified in paragraph 1, if he/she proves that he/she
intended to have temporary residence abroad for at least six months uninterruptedly.

                                           Article 178

       Relief from import duty shall not apply to:

a) alcoholic drinks,
b) tobacco and tobacco products,
c) transport facilities for commercial use,
d) other objects designed for the use in execution of a profession or trading, such as portable
    tools and instruments for execution of a profession.

                                           Article 179

       (1) Relief from import duty shall apply only to the personal property, which the person
making a customs declaration shall propose for release to free circulation regime within 12
months from the day of termination of his/her residence abroad; the customs office may
adequately extend this term in justified cases.
       (2) The customs office may release the personal property for free circulation within the
term specified in paragraph 1, either at once or in several separate consignments.

                                           Article 180

        (1) Should the person making a customs declaration intend to lend, pledge, leave for rent
or transfer the personal property exempted from import duty within 12 months from the day, on
which the customs decision about the release of the personal property for free circulation was
made, he/she shall inform about this fact the customs office in advance; if the person making a
customs declaration handled the personal property in the above way before expiration of the
specified term, he/she shall pay import duty.
        (2) The customs office shall assess and collect import duty according to tariffs valid on
the day, when the personal property was handled according to paragraph 1, from the customs
value accepted or determined by the customs office by this day.


                           Goods imported on occasion of a marriage

                                           Article 181

        (1) Household furnishings including new articles belonging to the person making a
customs declaration who is moving from the place of permanent residence in a foreign country to
the customs area due to marriage, are exempted from import duty under conditions of Articles
182 to 185.
        (2) Goods usually given as a present to the person making a customs declaration, who is
specified in paragraph 1, on occasion of his/her marriage, are exempted from import duty under
conditions specified in paragraph 1. Such goods are exempted from import duty if the value of an
individual gift does not exceed the sum corresponding to EUR 1,000.


                                              88
                                           Article 182

        Relief from import duty shall be granted to the person making a customs declaration
according to Article 181, if:
a) he/she had permanent residence abroad lasting uninterruptedly at least 12 months; the customs
office may also admit a shorter period than 12 months if the person making a customs
declaration proves that he/she intended to have permanent residence abroad for at least 12
months, and
b) submits a marriage license.

                                           Article 183

       Relief from import duty shall not apply to alcoholic drinks, tobacco and tobacco products.

                                           Article 184

        (1) Relief from import duty shall apply only to goods proposed to free circulation regime
:
a) at the latest two months before the day of entering into marriage, if customs claim, which
could arise, shall be secured,
b) at the latest four months after the day of entering into marriage.
        (2) In justified cases, the customs office may accordingly extend the term specified in
paragraph 1. The customs office may release the goods specified in Article 181 to free
circulation regime within the term specified in paragraph 1 either at once or gradually in several
separate consignments.

                                           Article 185

        (1) The person making a customs declaration, who intends to lend, pledge, leave for rent
or transfer goods specified in Article 181, which were exempted from import duty, within 12
months from the day, on which the customs decision about release of the goods for free
circulation was made, shall inform about this fact the customs office in advance.
        (2) The person making a customs declaration shall pay customs duty from the goods,
which were lent, pledged, left for rent or transferred before expiration of the term specified in
paragraph1. The customs office shall assess and collect the import duty according to tariffs valid
on the day, when the goods were handled in the above way, from the customs value accepted or
determined by the customs office by the above day.


                                   Inherited personal property

                                           Article 186

        (1) The personal property, which was inherited by a natural entity, is exempted from
import duty under conditions stipulated in Articles 187 to 189.
        (2) The personal property according to paragraph 1 means the property specified in
Article 165 letter a), which is a bequeather’s s property.

                                           Article 187


                                              89
         Relief from import duty shall not apply to:
a) alcoholic drinks,
b) tobacco and tobacco products,
c) transport facilities for commercial use,
d) articles destined for the use on execution of one’s profession other than portable tools and
    instruments necessary for the execution of a profession, which were inevitable for execution
    of the bequeather’s profession,
e) inventories of raw materials, finished products or semi-finished goods, and
f) livestock and inventories of agricultural products exceeding adequate and usual supply of
    households.

                                          Article 188

        (1) Relief from import duty applies to goods specified in Article 186 proposed for free
circulation within two years from the day, on which the competent authority approved or
acknowledged the inheritance; the customs office may extend this term in justified cases.
        (2) The inherited goods can be imported within the term stipulated in paragraph 1 either
at once or gradually in several separate consignments.

                                          Article 189

       The provisions of Articles 186 to 188 relate accordingly to the personal property, which
was inherited by a Slovak legal entity that does not conduct any business activities.

                 Furnishings designed for equipment of a temporary residence

                                          Article 190

       Furnishings imported by a foreign natural person, which are designed for equipment of
the household in the place of his/her temporary residence in the customs area, is exempted from
import duty under conditions stipulated in Articles 191 to 194.

                                          Article 191

        Relief from import duty shall apply to furnishings of households, which:
a) were owned by the person making a customs declaration at least for six months before the
   day, on which they were imported from abroad; the customs office may grant an exception in
   justified cases,
b) correspond as to their types and quantity to usual equipment of households in the place of
   his/her temporary residence.

                                          Article 192

        (1) The customs office shall grant a relief from import duty only the persons making a
customs declaration, who:
a) has had permanent residence abroad uninterruptedly at least for 12 months,
b) is an owner of a flat in the place of his/her temporary residence, or he/she rented it for the
period at least 12 months, and declares, that he/she will not rent this flat during the period of
his/her absence or absence of his dependants.


                                             90
       (2) The customs office may limit the relief from import duty for one case of import for
the same place of temporary residence.

                                           Article 193

        The customs office may condition the granting of relief from import duty by security of
the customs claim, which could arise according to Article 194.

                                           Article 194

       (1) If the flat in the place of temporary residence, which is equipped with furnishings
according to Article 190, would be rented to a third party, or transferred to a different person
within two years from the day, on which the customs decision about the release of furnishings
for free circulation was made, the person making a customs declaration shall pay customs duty
for the furnishings. The customs office shall assess and collect customs duty for furnishings
according to tariffs valid on the day, on which the flat was rented or transferred, from the
customs value accepted or determined by the customs office to the day, on which the flat was
rented or transferred.
       (2) The provision of paragraph 1 shall not apply if the furnishings specified inn Article
190 are used for equipment of a different flat, or if the requirements stipulated in Article 192
paragraph 1 has been met.
       (3) The person making a customs declarations shall pay customs duty for the furnishings,
which were lent, pledged, rented or transferred to different persons within two years from the
day, on which the customs decision about their release to free circulation regime was made. The
customs office shall assess and collect import duty according to paragraph 1; the customs office
may extend this period up to ten years, if the furnishings include valuable articles.

      Outfit, school supplies and furnishings of households of students and undergraduates

                                           Article 195

         (1) Outfit, school supplies and furnishings of households representing usual furnishing of
a student’s room belonging to students or undergraduates arriving to the customs area for study
purposes, and which are destined for personal use during their study, are exempted from import
duty.
         (2) Relief from import duty according to paragraph 1 shall apply to goods imported by
students or undergraduates if they have been admitted and properly enrolled at an educational
institution in order to visit the organised study during the entire period.
         (3) The outfit specified in paragraph 1 means underclothes or linens, clothes, both new or
second hand.
         (4) Study supplies specified in paragraph 1 mean articles and instruments, which students
or undergraduates usually use in their study.

                                           Article 196

       The customs office shall grant relief from import duty according to Article 195 even
repeatedly during the entire period of study.

                                Consignments of negligible value



                                              91
                                           Article 197

       The consignments containing goods of negligible value sent directly from abroad to a
consignee in the Slovak Republic are exempted from import duty. Goods of negligible value are
goods, whose total value does not exceed EUR 22 per one consignment.

                                           Article 198

        Relief from import duty according to Article 197 shall not apply to:
a) alcoholic drinks,
b) perfumes and toilet lotions,
c) tobacco and tobacco products.

                    Consignments sent by one natural person to another one

                                           Article 199

        (1) Goods in consignments sent by a natural person from abroad to another natural person
in the customs area are exempted from import duty, if this import is of non-commercial nature,
and if the conditions specified in Articles 200 and 201 have been met.
        (2) Import of non-commercial nature means import in consignments, which
a) are of occasional nature,
b) contain goods, which are exclusively designed for personal use by a consignee, or by his
   dependants, and which do not indicate any intention to trade them taking into account their
   types and quantity,
c) are sent by a consignor to a consignee free of charge.

                                           Article 200

        (1) Relief from import duty according to Article 199 paragraph 1 shall apply to goods,
whose total value, including goods specified in Article 201, does not exceed EUR 45 in each
consignment.
        (2) Should the total value of several pieces of the goods in a consignment exceed the sum
specified in paragraph 1, the relief from import duty shall apply to the goods, which would be
exempted from import duty, if they were imported separately; the value of one piece of the goods
cannot be divided.

                                           Article 201

       Relief from import duty according to Article 199 paragraph 1 shall apply to the following
quantity in each consignment of goods specified in letters a) to c)
a) tobacco and tobacco products
    1. 50 cigarettes,
    2. 25 cigarrilos (cigars with a maximum weight of 3 g per one piece),
    3. 10 cigars
    4. 50 g of tobacco for smoking, or
    5. proportional combination of the above products,
b) alcoholic drinks
    1. One litre of spirits or alcoholic drinks with a volume alcoholic titre exceeding 22 % vol.,
        or non-denatured ethyl alcohol with a volume alcoholic titre exceeding 80 % vol.


                                              92
    2. One litre of spirits, alcoholic drinks and aperitifs on the base of wine or alcohol, tafia,
        sake or similar drinks with a volume alcoholic titre, which does not exceed 22 % vol.;
        sparkling wine or liqueur wine, or
    3. proportional combination of the above products, and
    4. two litres of non-sparkling wine,
c) 50 g of perfume or 0.25 l of toilet lotion.

 Commercial property imported within relocation of a company from abroad to the customs area

                                               Article 202

        (1) Goods, which are parts of the commercial property of an entrepreneur (hereinafter
referred to as “commercial property”), who terminated his activities abroad, and who is
relocating his enterprise to the customs area, in order to conduct business activities there, are
exempted from import duty under conditions specified in Article 203 to 207.

      (2) In the case of relocation of the entrepreneur’s commercial property, who is
conducting business activities in agriculture 37), his livestock is also exempted from import duty.

                                               Article 203

         The relief from import duty stipulated in Article 202 shall apply to the entrepreneur’s
commercial property, which:
a) was really used in the enterprise for at least 12 years before the day, on which the enterprise
    finished its activity in the country, from which it is relocated; the customs office can grant an
    exception in justified cases,
b) it is designed for the same purpose in the customs area, for which it was used abroad,
c) is adequate to the enterprise taking into account its type and quantity.

                                               Article 204

       The relief from import duty stipulated in Article 202 shall not apply to the entrepreneur’s
commercial property, whose relocation from abroad to the territory of the Slovak Republic is
executed only for purpose of a merge or consolidation with an enterprise in the customs area
without expansion of the scope of business activity.

                                               Article 205

        Relief from import duty shall not apply to:
a) transport facilities, which does not have the nature of a production equipment, or a facility for
   provision of services,
b) inventories of all types designed for consumption by people or for feeding animals,
c) fuels and inventories of raw materials or finished products or semi-finished goods,
d) livestock, which is owned by an entrepreneur with the exception specified in Article 202
   paragraph 2.

                                               Article 206


37)
  Act No. 240/1998 Coll. on agriculture and on changes and amendment of other acts in wording of Act No.
361/2000 Coll.


                                                  93
        Relief from import duty stipulated in Article 202 shall apply only to the entrepreneur’s
commercial property proposed for release into free circulation regime within 12 months from
termination of activity of the enterprise abroad; in justified cases, the customs office may also
grant a relief from import duty for the commercial property, which was imported even after
expiration of the above term.

                                           Article 207

        (1) The entrepreneur’s commercial property, which was exempted from import duty,
cannot be lent, pledged, rented or transferred within the term of 12 months from the day, on
which the customs decision about its release to free circulation regime was made, without prior
informing the respective customs office. The customs office may extend this period up to 36
months in the case of a justified suspect that the entrepreneur’s property will be rented or
transferred.
        (2) From the entrepreneur’s commercial property, which was lent, pledged, rented or
transferred before the expiration of the term specified in paragraph 1, the customs office shall
assess and collect import duty according to the tariffs valid on the day, when the entrepreneur’s
commercial property was handled in the above way, from the customs value accepted or
determined by the customs office to this day.

                                           Article 208

 Goods designed for execution of profession imported within relocation of activities of persons,
                            who do not conduct business activities

       Goods necessary for execution of a person’s profession, or goods owned by legal entities,
who do not conduct business activities, and who are relocating their activities from abroad to the
customs area, are exempted from import duty; the provisions of Articles 202 to 207 shall be
applied accordingly.

                                      Agricultural products

                                           Article 209

        (1) Agricultural products including breeding, beekeeping or horticultural products or
forestry products, which originated from farms abroad, adjacent to the Slovak Republic and
managed by entrepreneurs in agriculture, who have their residence or registered office in the
Slovak Republic, are exempted from import duty, if the conditions stipulated in Articles 210 and
211 have been met.
        (2) Breeder’s products specified in paragraph 1 are exempted from import duty, if they
originate from animals, which were bred at farms specified in paragraph 1, or which were
released to free circulation regime .

                                           Article 210

        Relief from import duty stipulated in Article 209 relates only to unprocessed production,
or to products, which were processed only primarily.

                                           Article 211



                                              94
       Relief from export duty stipulated in Article 209 relates only to products, which are
imported by an entrepreneur in agriculture, or which are imported in his name.

                                            Article 212

       Yields from fishing industry or from fishing in lakes or water streams bordering with the
customs area, and yields from fishing in these lakes or water streams carried out by Slovak
fishermen are exempted from import duty; the provisions of Articles 209 to 211 shall be applied
accordingly.

            Seeds, fertilizers and products for cultivation of land and growing plants

                                            Article 213

        Seeds, fertilizers and products for cultivation of lands and growing plants at farms located
in the Slovak Republic, which borders a foreign country, and which are managed by
entrepreneurs in agriculture who have permanent residence or registered office in a foreign
country bordering the Slovak Republic, are exempted from import duty if the conditions
stipulated in Article 214 have been met.

                                            Article 214

        Relief from import duty relates only to seeds, fertilizers and other products imported
directly to the Slovak Republic by an entrepreneur in agriculture, or in his name, in the quantity
necessary for growing plants and cultivation of land at farms specified in Article 213.

                                 Goods in the traveller’s baggage

                                            Article 215

         (1) Goods of non-commercial nature transported in the traveller’s baggage are exempted
from import duty, if the conditions stipulated in Articles 216 to 218 have been met.
         (2) The baggage specified in paragraph 1 means the baggage submitted by a traveller
when entering the customs area to the customs office for customs supervision, and the baggage,
which was handed on departure of a traveller from abroad to a carrier providing his/her
transportation to the customs area as an accompanying baggage, and which was submitted to the
customs office for customs supervision save the portable tank with fuels specified in Article 276
paragraph 1 letter b).
         (3) Import of goods of non-commercial nature means import, which:
a) is of occasional nature,
b) consists exclusively from goods designed for personal needs of a traveller or his dependants,
    or goods destined as a gift, if the type and quantity of these goods do not indicate their import
    for commercial purposes.

                                            Article 216

       (1) Relief from import duty stipulated in Article 215 paragraph 1 relates to the following
quantity of goods per one traveller:
a) Tobacco and tobacco products
    1. 200 cigarettes


                                               95
    2. 100 cigarillos (cigars with a weight not exceeding 3 g per one piece)
    3. 50 cigars
    4. 250 g of tobacco for smoking, or
    5. proportional combination of these products
b) alcoholic drinks
    1. one litre of spirits or alcoholic drinks with a volume alcoholic titre exceeding 22 % vol.,
        or non-denatured ethyl alcohol with a volume alcoholic titre exceeding 80 %, or
    2. Two litres of spirits, alcoholic drinks or aperitifs on the wine or alcohol base, tafia, sake
        or similar drinks with a volume alcoholic titre not exceeding 22 % vol.; sparkling wine or
        liqueur wine, or
    3. proportional combination of the above products, and
    4. two litres of non-sparkling wine,
c) 50 g of perfume or 0.25 l of toilet lotion,
d) medicines in the quantity corresponding to the personal consumption of the traveller.
        (2) Relief from import duty stipulated in paragraph 1, letters a) and b) shall not be granted
to a traveller under the age of 18.

                                            Article 217

        (1) Relief from import duty stipulated in Article 215 relates to goods other then specified
in Article 216, whose total value does not exceed EUR 175 in the case of each traveller; in the
case of a traveller under the age of 15, this relief relates to goods, whose total value does not
exceed EUR 90.
        (2) Should the total value of two or more pieces of the goods per one traveller exceed the
sum specified in paragraph 1, the relief from import duty relates only to the goods, which would
be exempted from import duty, if they were imported separately; the value of one piece of the
goods cannot be divided.

                                            Article 218

        (1) In the case of a member of the crew of a transport facility, who crosses the state
frontier at least once a week in execution of his/her activity, goods whose total value does not
exceed SKK 500 in each journey, are exempted from import duty.
        (2) In the case of a traveller, who passes the state frontier as a rule each working day,
goods whose total value does not exceed SKK 500 daily are exempted from import duty.
        (3) The limitation specified in paragraph 2 shall not apply, if the traveller with the
residence in the border zone proves that he/she does not return from the border zone of a
neighbour country. However, the limitations specified in paragraph 1 and 2 shall apply, if the
traveller, who carries out his/her profession in the border zone of a neighbour country, or a
member of the crew of a transport facility, which is used between a foreign country and the
Slovak Republic, import the goods in carrying out his/her profession.
        (4) In the case of a traveller, who permanently resides in the border zone, goods imported
from the contiguous border zone of a neighbour country are exempted from import duty if their
total value does not exceed SKK 1,500.
        (5) Unless an international agreement stipulates otherwise, the border zone is the area,
whose boundary is defined by a straight line running in a distance of 15 km from the state
frontier; villages, whose parts are situated in this border zone, are included in the border zone.
        (6) Within the limits specified in paragraph 1, 2 and 4, the following articles are
exempted from import duty:
a) tobacco and tobacco products


                                               96
    1. 50 cigarettes,
    2. 25 cigarillos (cigars with a weight max. 3 g per one piece)
    3. 10 cigars, or
    4. 50 g of tobacco fore smoking,
b) alcoholic drinks
    1. 0.25 l of spirits or alcoholic drinks with a volume alcoholic titre exceeding 22% vol., or
         non-denatured ethyl alcohol with a volume alcoholic titre exceeding 80 % vol.
    2. 0.25 l of spirits, alcoholic drinks and aperitifs on the base of wine or alcohol, tafia, sake
         or similar drinks with a volume alcoholic titre which does not exceed 22 % vol. of
         sparkling wine or liqueur wine,
    3. 0.5 l of non-sparkling wine.
         (7) The customs office shall not grant a relief from import duty stipulated in paragraph 6
to the traveller under the age of 18 years.

                      Goods for educational, scientific and cultural purposes
                                 and goods for sports purposes

                                             Article 219

        (1) Goods for educational, scientific and cultural purposes specified in Annex No. 6 are
exempted from import duty regardless their consignee and purposes of their use.
        (2) The relief from import duty stipulated in paragraph 1shall not apply to:
a) paper articles,
b) books, publications and documents except catalogues, tourist posters and tourist literature, for
   example brochures, guidebooks, timetables, flyers and similar publications published by an
   entrepreneur or in his name for his own promotion,
c) newspapers and periodicals, in which advertising does not exceed 70 % of the extent,
d) the other goods, in which advertising does not exceed 25 % of the extent; in the case of tourist
   posters and literature, this percentage is related only to own business advertising,
e) video or sound recordings, whose advertising exceeds 25 % of time of this recording; in the
   case of materials for promotion of tourism, which are designed for supporting of the public
   interest in travelling abroad, this percentage relates only to private business advertising.

                                             Article 220

        Goods for educational, scientific and cultural purposes specified in Annex No. 7 are
exempted from import duty, if they are designed for:
a) public educational, scientific or cultural facilities or organizations, or
b) facilities or organizations, including broadcasters conducting activities according to special
   regulations. 38)

                                             Article 221

       (1) Video and sound material specified in Annex No 8 is exempted from import duty,
should the person making a customs declaration submit the certificate certifying that these goods
are designed for educational, scientific or cultural purposes, issued in accordance with an



38)
   For example Act No. 308/2000 Coll. on broadcasting and retransmission and on amendment of Act No.
195/2000 Coll. on telecommunications.


                                                97
international agreement 39) by the respective authority of the country or origin, or by United
Nations Educational, Scientific and Cultural Organization, and the respective authority of the
Slovak Republic will certify the purpose of import of the goods indicated in the certificate. The
specimen of this certificate is given in Annex No 9.
        (2) Video and audio material of educational, scientific or cultural nature shall be:
a) material, whose basic purpose is to educate, or material, whose content serves for
   preservation, improvement or expansion of knowledge and for deepening of international
   understanding and good relations,
b) authentic representative material,
c) material, whose technical properties correspond with the purpose, for which the material was
   designed.

                                                Article 222

        (1) Works of art and items of collections 40) of educational, scientific or cultural nature
specified in Annex No 10, whose purpose of import is not to achieve profit, are exempted from
import duty.
        (2) Works of art and items of collections of educational, scientific or cultural nature,
which are imported for galleries and museums, and which are registered according to special
regulation, 40) are exempted from import duty under the condition that they will not be
transferred to other person than the person registered in the above way.

                                                Article 223

         (1) Tools and instruments exclusively designed for purposes of education or scientific
research are exempted from import duty, if the following requirements have been met:
a) they are not imported for purposes of profit achievement,
b) they are designed for scientific or educational institutions established in accordance with
    special regulations, which use them exclusively for the above purpose
c) tools and instruments of comparable scientific value are not manufactured in the time of their
    import to the customs area.
         (2) Relief from import duty shall also apply to:
a) spare parts, parts or accessories of tools or instruments specified in paragraph 1, if they are
    imported together with them, or if they are imported later, and if it is possible to ascertain that
    they have been designed for tools and instruments, which have already been released, or could
    be released to free circulation regime with a relief from import duty,
b) tools, which are used for maintenance, inspection, measurement or repair of tools and
    instruments specified in paragraph 1, when they are imported together with them, or when
    they are imported later, if it is possible to find that they have been designed for tools or
    instruments, which have already been released, or could be released for free circulation
    regime with a relief from import duty under the condition that tools of comparable value are
    not manufactured in the Slovak Republic at the time of their import.

                                                Article 224



39)
    For example Agreement on facilitation of international circulation of video and sound materials of
educational, scientific and cultural nature (Notification No 17/1998 Coll.).
40)
    Act No 115/1998 Coll. on museums and galleries and on protection of items of the value for museums and
galleries.


                                                   98
        (1) Tools and instruments other than those specified in Article 223, whose import purpose
is not to achieve profit, are exempted from import duty, if the requirements specified in Articles
225 to 228 have been met.
        (2) Relief from import duty stipulated in paragraph 1 relates only to tools and
instruments, which are designed for institutions, 41) whose main activities are education and
scientific research.

                                                     Article 225

        (1) The following articles are also exempted from import duty:
a) spare parts, parts or special accessories of tools and instruments, if they are imported
   simultaneously with these tools and instruments, or if they are imported later, if it is possible
   to ascertain that they are designed for tools or instruments, which:
   1. have been released for free circulation with relief from import duty, and if these tools and
      instruments had a scientific value at the time, when the claim for relief of spare parts, parts
      or special accessories of tools or instruments specified in Article 223 from import duty was
      filed, or
   2. have met the requirements for relief from import duty at the time, when the claim for relief
      of spare parts, parts or special accessories from import duty was filed,
b) tools used for maintenance, inspection, calibration or repair of tools and instruments, if these
   tools are imported simultaneously with tools and instruments, or when they are imported later,
   and if it was possible to find that they were designed for tools and instruments, which were
   released for free circulation with relief from import duty, and if these tools and instrument
   have either a scientific value, or meet the conditions for relief from import duty at the time,
   when the claim for relief from import duty was filed.
        (2) The conditions stipulated in Articles 227 and 228 shall also apply to spare parts and
tools specified in paragraph 1.

                                                     Article 226

       (1) For the purposes of Article 223, tool and instrument means a tool or instrument,
which is designed for scientific activity taking into account its technical parameters and results,
which can be achieved.
       (2) Accessories of tools and instruments specified in paragraph 1 are objects specially
designed for use with these tools or instruments, if the output of these tools or instruments would
be improved by their use, or if the scope of their use would be extended.
       (3) Comparable scientific value is the value resulting from the comparison of substantial
technical parameters of a tool or instrument, for which the claim for relief from import duty has
been filed, with properties corresponding to a tool or instrument manufactured in the Slovak
Republic.

                                                     Article 227

       (1) Should the entity specified in Article 224 paragraph 2 intend to lend, rent or transfer
goods specified in Article 220 and tools and instruments, which were exempted from import duty
according to Article 225 paragraph 1 and Article 226 within the term of five years from the day
of acceptance of the customs declaration aiming their release to free circulation regime , this
person shall inform the customs office about this fact in advance. The relief from import duty

41)
      For example Act No 172/1990 Coll. on universities as amended by later regulations.


                                                         99
shall also apply, if the goods are lent, rented or transferred within this term to an institution or
organisation, which could be granted a relief from import duty according to Article 220 and
Article 224 paragraph 2, provided these entities would use the goods concerned for purposes,
which are in conformity with the provisions on relief of goods from import duty.
        (2) In the other cases of lending, renting or transferring of the goods, the entity specified
in paragraph 1 must pay import duty; the customs office shall assess and collect import duty for
these goods according to the tariffs valid on the day of handling the goods in the above way,
calculated from the customs value accepted or determined by the customs office by this day.

                                            Article 228

        (1) Institutions or organisations specified in Article 220 and Article 224 paragraph 2,
which do not meet the requirements stipulated for relief from import duty, or which intend to use
goods exempted from import duty to other than specified purposes, shall inform about this fact
the customs office .
        (2) The customs office shall assess and collect import duty from goods, which are owned
by the institution or organization, which ceased to meet the requirements stipulated for relief
from import duty, according to the tariffs valid on the day, when these entities ceased to meet the
stipulated conditions, calculated from the customs value accepted or determined by the customs
office to this day.
        (3) The customs office shall assess and collect import duty for goods, which are used by
the institutions or organizations specified in paragraph 1 for other purposes than those specified
in Articles 220 and 224, according to the tariffs valid on the day, when the goods started to be
used for other purposes, calculated from the customs value accepted or determined by the
customs office to this day.

                                            Article 229

        (1) Goods imported for non-commercial purposes by a scientific research institution or
organization based abroad, or in their name, are exempted from import duty.
        (2) Relief from import duty related to goods, which
a) are designed for the use by employees or representatives of the institutions or organisations
   specified in paragraph 1, or with their consent within the scope of agreements on scientific co-
   operation, whose purpose is to fulfil an international scientific research programme in
   scientific research institutions based in the Slovak Republic and approved for this purpose by
   the respective authorities,
b) have been procured from the funds of scientific research institutions or organizations based
   abroad.
        (3) Goods imported for non-commercial purposes specified in paragraph 1 are
represented with tools, instruments, machines and their accessories including spare parts and
tools specially designed for their maintenance, inspection, measurement or repair and
adjustment, biological and chemical substances used for scientific research, which is carried out
for other purposes than for achieving profit.

                                            Article 230

        (1) Should the entity specified in Article 229 paragraph 1 lend, rent or transfer goods
specified in Article 229, which were exempted from export duty, within the period of five years
from the day of acceptance of the customs declaration aiming their release to free circulation
regime , this entity shall inform the customs office about this fact in advance. Relief from import


                                               100
duty shall be applied even if the goods are lent, rented or transferred within the above term to the
scientific research institution or organisation for which a relief from import duty according to
Article 229 may be granted, should these entities use these goods for purposes, which are in
conformity with the provisions on relief of goods from import duty.
        (2) In the other cases of lending, renting or transferring of goods, the entity specified in
paragraph 1 is obliged to pay import duty; the customs office shall assess and collect import duty
for these goods according to the tariffs valid on the day of handling of the goods in the above
way, calculated from the customs value accepted or determined by the customs office to this day.
        (3) Scientific research institutions or organisations specified in Article 229, which ceased
to meet requirements stipulated for relief from import duty, or which intend to use goods
exempted from import duty to other than specified purposes, shall inform about this fact the
customs office.
        (4) The customs office shall assess and collect import duty from goods, which are owned
by scientific research institutions or organisations, which ceased to meet the requirements
stipulated for relief from import duty, according to the tariffs valid on the day, when these
entities ceased to meet the stipulated conditions, calculated from the customs value accepted or
determined by the customs office to this day.
        (5) The customs office shall assess and collect import duty for goods, which are used by
the scientific research institutions or organisations specified in Article 229, paragraph 1, for other
purposes than those specified in Article 229, according to the tariffs valid on the day, when the
goods started to be used for other purposes, calculated from the customs value accepted or
determined by the customs office to this day.

                                                Article 231

        Musical instruments and their accessories are exempted from import duty, if they are
designed for cultural institutions or legal entities conducting educational activity in the cultural
sphere, if no comparable goods are manufactured in the Slovak Republic at the time of their
import, and if the goods will not change the owner within a period of two years from acceptance
of the customs declaration.

                                                Article 232

        Goods designed for sporting purposes are exempted from import duty should they be
imported by entities accredited for activities in the sphere of physical culture according to special
regulations, 42) if
a) they are imported for other purposes than achieving profit, and
b) no comparable goods are manufactured in the Slovak Republic at the time of their import.

                                                Article 233

               Animals and biological or chemical substances designed for research

       (1) The following articles are exempted from import duty:
a) animals specially prepared for laboratory purposes,
b) biological or chemical substances specified in Annex No. 11 imported exclusively for non-
   commercial purposes.


42)
  Article 11 of Act No 288/1997 Coll. on physical culture and on amendment of the Act No 455/1991 Coll. on
small business (Small Business Act), as amended by later regulations.


                                                  101
        (2) Relief from import duty stipulated in paragraph 1 relates only to animals and
biological or chemical substance, which are designed for institutions or their organizational
units, whose main scope of activity is education or scientific research, or for institutions
approved by the respective authority, whose main activity is education or scientific research.
        (3) Relief from import duty relates only to biological or chemical substances that are not
manufactured in the Slovak Republic, should they be mainly or exclusively designed for
scientific research taking into account their special significance or level of purity.

   Medicaments and drugs of human origin and agents for determination of a blood group and
                                          tissues

                                           Article 234

        (1) The following items are exempted from import duty under conditions specified in
Article 235:
a) medicaments and drugs of human origin,
b) agents for determination of the blood group,
c) agents for determination of tissues.
        (2) For the purposes of this Act
a) medicament and drug of the human origin means human blood and its derivates, whole human
   blood, dried blood plasma, human albumin and stable solutions of human plasmatic protein,
   human immunoglobulin and human fibrinogen,
b) agent for determination of the blood group means an agent of human, animal, plant or other
   origin, designed for determination of the blood group and its incompatibility,
c) agent for determination of tissues means an agent of human, animal, plant or other origin
   designed for determination of types of human tissues.

                                           Article 235

        Relief from import duty stipulated in Article 234 shall apply only to goods imported for
non-commercial purposes, which are:
a) designed exclusively for execution of activities of medicinal or scientific institutions or
    laboratories approved by the respective authorities,
b) supported with the certificate issued by the respective foreign authority, and
c) imported in special containers with separate identification label.

                                           Article 236

        Relief from import duty stipulated in Article 234 shall also apply to special containers
necessary for transportation of medicaments and drugs of human origin, agents for determination
of the blood group or tissues, and for all auxiliary substances and accessories necessary for their
use, which can be part of the consignment.

                                           Article 237

        Tools and instruments designed for medicinal research, diagnostics or treatment

         (1) Tools and instruments designed for medicinal research, diagnostics or treatment,
donated by foreign organisations conducting charitable activities or by private persons to health
facilities or institutions working in medicinal research, approved by the respective authority, or


                                              102
purchased by these health facilities or persons working in medicinal research exclusively from
funds granted by an organization conducting charitable activity, or obtained from voluntary
contributions, are exempted from import duty, if
a) the donated tools and instruments serve for non-profit, medicinal or scientific purposes,
b) the donator is not connected with their manufacturer.
         (2) The following articles are exempted from import duty under conditions stipulated in
paragraph 1:
a) spare parts, parts and special accessories of tools or instruments, should they be imported
    simultaneously with tools or instruments, or should they be imported later, if it is possible to
    ascertain that they are designed for tools or instruments that were released for free circulation
    with relief from import duty,
b) tools used for maintenance, inspection, calibration or repairs of tools or instruments, if they
    are imported simultaneously with tools and instruments, or when they are imported later, if it
    is possible to ascertain that they are designed for tools or instruments, which were released to
    free circulation regime with relief from import duty.
         (3) The conditions for relief from import duty stipulated in Articles 227 and 228 shall be
applied accordingly.

                                                Article 238

                        Reference substances for the inspection of drug quality

        Consignments containing samples of reference substances approved by the World Health
Organization, designed for the inspection of quality of drugs or substances used for production of
drugs, which are sent to institutions authorized to conduct such activities according to special
regulation, 43)are exempted from import duty.

                                                Article 239

                     Pharmaceutical products used at international sports events

       Pharmaceutical products for human or veterinary use designed for foreign persons or
foreign animals participating in international sports events held in the Slovak Republic, in the
quantity and type necessary for the satisfaction of their needs during their stay in the Slovak
Republic, are exempted from import duty.

                                   Goods for charitable organizations

                                                Article 240

        (1) The following articles are exempted from import duty under conditions specified in
Article 241:

a) goods for basic personal need imported by charitable organizations according to special
   regulation 44) for free of charge distribution to persons, who need them,


43)
    For example Act No 140/1998 Coll. on drugs and medical aids, on amendment of the Act No. 455/1991 Coll.
on small business (Small Business Act), as amended by later regulations and on amendment of the Act of the
National Council of the Slovak Republic No 220/1996 Coll. on advertising, as amended by later regulations.
44)
    For example Act No 213/1997 Coll. on non-profit organisations providing utilities.


                                                   103
b) consignments sent free of charge by a foreign entity for non-profit purposes to charitable
   organizations according to special regulations,44) which are designed for obtaining means at
   occasional charitable events,
c) office supplies and office equipment sent free of charge for non-profit purposes by a foreign
   entity to charitable organizations conducting their activities according to special regulations,
   44)
       to use them exclusively for assurance of their activities or for achievement of their
   charitable objectives.
        (2) Goods of basic personal need specified in paragraph 1 means goods necessary for
satisfaction of basic needs of persons, for example foodstuffs, drugs, clothing and blankets.
        (3) Relief from import duty stipulated in paragraph 1 and 2 shall not apply to:
a) alcoholic drinks,
b) tobacco or tobacco products,
c) coffee,
d) motor vehicles except ambulances.

                                           Article 241

        (1) A person, who intends to lend, rent or transfer goods specified in Article 240,
paragraph 1 and 2 for other purposes than those specified in Article 240 paragraph 1, letters a)
and b), shall inform the customs office about this fact.
        (2) If, within five years from the day, on which the customs decision about release of
goods to free circulation regime was made, the goods or equipment are lent, rented or
transferred to the person, which can be granted a relief from import duty according to Article 240
paragraph 1 and 2, the granted relief from import duty shall also apply to this person if he uses
the goods and equipment for purposes, which are in conformity with the provisions on relief of
the goods from import duty. In other cases of lending, renting or transferring of goods, the
person specified in paragraph 1 shall pay import duty; the customs office shall assess and collect
import duty according to the tariffs valid on the day when the goods or equipment were handled
in the above way, calculated from the customs value accepted or determined by the customs
office to this day.

                                           Article 242

        (1) The person specified in Article 240 paragraph 1 and 2, who ceased to meet the
conditions stipulated for relief from import duty, or who intends to use the goods and equipment
exempted from import duty for other purposes than those specified in Article 240 paragraph 1
and 2, shall inform the customs office about this fact in advance.
        (2) The person, who ceased to meet the conditions for granting relief from import duty,
shall pay import duty from the goods and equipment, which have remained in his ownership,
according to paragraph 1; the customs office shall assess and collect import duty according to the
tariffs valid on the day, when the stipulated conditions ceased to be met, calculated from the
customs value accepted or determined by the customs office to the above day.
        (3) A person shall pay import duty according to paragraph 1 from the goods and
equipment, which were exempted from import duty after their release to free circulation regime,
and this person uses them for purposes other than those specified in Article 240 paragraph 1 and
2; the customs office shall assess and collect import duty according to tariffs valid on the day
when the goods and equipment were started to use for other purposes, calculated from the
customs value accepted or determined by the customs office to this day.

              GOODS IMPORTED IN FAVOUR OF HANDICAPPED PERSONS


                                              104
                               Goods designed for persons with impaired vision

                                                      Article 243

       Goods specially designed for education, employment or social development of persons
with impaired vision, 45) which are specified in Annex No. 12, are exempted from import duty.
                                            Article 244

        (1) Goods specially designed for education, employment or social development of
persons with impaired vision, specified in Annex No 13, are exempted from import duty, if they
are imported by:
a) a person with impaired vision for his/her own needs
b) legal entities conducting their activities according to special regulations, 45) whose main
activity is education of persons with impaired vision, or provision of aid to these persons.
        (2) Spare parts, parts or accessories specially designed for goods specified in paragraph 1,
tools used for maintenance, inspection, calibration or repair of these goods are exempted from
import duty, when they are imported simultaneously with these goods, or when they are
imported later, if it is possible to ascertain that they have been designed for goods, which were
released to free circulation regime with relief from import duty, or which could be exempted
from import duty at the time when the claim for relief of spare parts, parts, accessories or tools
from import duty was filed.

                                                      Article 245

                                 Goods designed for other handicapped persons

        (1) Goods specially designed for education, employment or social development of
handicapped persons 46) save persons with impaired vision, are exempted from import duty, if
they are imported by:
a) these persons for their own needs,
b) legal entities conducting their activities according to special regulations,45) whose main
activity is education or provision of aid to these persons.
        (2) Spare parts, parts or accessories specially designed for goods specified in paragraph 1,
tools used for maintenance, inspection, calibration or repair of these goods are exempted from
import duty, when they are imported simultaneously with these goods, or when they are
imported later, if it is possible to ascertain that they have been designed for the goods, which
were released for free circulation with relief from import duty, or which could be exempted from
import duty at the time when the claim for relief of spare parts, parts, accessories or tools from
import duty was filed.

                      Common provisions for goods imported for handicapped persons

                                                      Article 246

        (1) Should the person specified in Article 244 paragraph 1 and Article 245 paragraph 1
intend to lend, let for rent or transfer the goods, he/she shall inform the customs office about this
fact in advance. If the goods have been lent, rented or transferred to another person, who can be
45)
      Act No 195/1998 Coll. on social aid, as amended by later regulations.
46)
      Article 51 of Act No 195/1998 Coll.


                                                         105
granted a relief from import duty according to Article 244 paragraph 1 and Article 245 paragraph
1, the granted relief from import duty also applies to this person, if he/she uses the goods for
purposes, which are in conformity with the provisions on relief of the goods from import duty.
       (2) In the other cases of lending, renting or transferring of goods specified in Article 244
paragraph 1 and Article 245 paragraph 1, the person concerned shall pay import duty; the
customs office shall assess and collect import duty from these goods according to tariffs, which
are valid on the day, when the goods were handled in the above way, calculated from the
customs value accepted or determined by the customs office to this day.

                                            Article 247

        (1) Should legal entities intend to lend, let for rent or transfer goods meeting the
conditions for granting of relief from import duty according to conditions specified in Articles
244 and 245, to persons with impaired vision or to other handicapped persons whom they care
for, they shall inform the customs office about this fact in advance. When the goods are lent,
rented or transferred to a person, who can be granted a relief from import duty according to
Article 244 paragraph 1 or Article 245 paragraph 1, the granted relief from import duty also
applies to this person, when the goods are used for purposes, which are in conformity with the
provisions about relief of the goods from import duty.
        (2) In the other cases of lending, renting or transferring of goods, the person specified in
paragraph 1 shall pay import duty. The customs office shall assess and collect import duty from
these goods according to the tariffs, which are valid on the day, when the goods were handled in
the above way, calculated from the customs value accepted or determined by the customs office
to this day.

                                            Article 248

        (1) Legal entities specified in Article 244 paragraph 1 and Article 245 paragraph 1, who
shall cease to meet the conditions stipulated for granting relief from import duty, or who intend
to use goods exempted from import duty to use for purposes other than those specified in Article
244 and Article 245, shall inform the customs office about this fact.
        (2) The customs office shall assess and collect import duty from goods, which have
remained in possession of the legal entities, who ceased to meet the conditions stipulated for
granting relief from import duty, according to the tariffs, which are valid on the day, when these
entities ceased to meet the stipulated conditions, calculated from the customs value accepted or
determined by the customs office to this day.
        (3) A legal entity shall pay import duty from the goods, which were exempted from
import duty upon their release to free circulation regime, and which are used by this legal entity
for purposes other than those specified in Articles 244 and 245; the customs office shall assess
and collect import duty according to the tariffs valid on the day, when goods were started to use
for other purposes, from the customs value accepted or determined by the customs office to this
day.

                         Goods imported in favour of victims of disasters

                                            Article 249

       (1) The following goods are exempted from import duty under the conditions specified in
Articles 250 to 253:



                                              106
a) which shall be distributed free of charge to victims of a disaster, which affected the territory of
   the Slovak Republic, or
b) which shall be lent free of charge to victims of a disaster
        (2) Goods released for free circulation by rescue troops, which are designed for
satisfaction of their needs during the rescue action in the territory of the Slovak Republic, are
exempted from import duty.

                                             Article 250

       The relief from import duty shall not apply to material and equipment designed for
reconstruction of the area affected by a disaster.

                                             Article 251

        (1) A person, who intends to lend, let for rent or transfer goods specified in Article 249
paragraph 1 under conditions other than those stipulated in Articles 249 and 250, within the term
of five years from the acceptance of the customs declaration, shall inform the customs office
about this fact in advance. If the goods are lent, let for rent or transferred to the legal entity,
which can be granted a relief from import duty according to Article 249, the granted relief from
export duty also applies to this entity, when the goods are used for purposes, which are in
conformity with the provisions on relief of the goods from import duty.
        (2) In the other cases of lending, renting or transferring of goods, the person specified in
paragraph 1 shall pay import duty; the customs office shall assess and collect import duty from
these goods according to the tariffs, which are valid on the day, when the goods are handled in
the above way, calculated from the customs value accepted or determined by the customs office
to this day.

                                             Article 252

        (1) Should the person intend to lent, let for rent or transfer goods specified in Article 249
paragraph 1 letter b) after the victims of a disaster ceased to use them, this person shall inform
the customs office about this fact in advance. If the goods are lent, let for rent or transferred to a
legal entity, which can be granted relief from import duty according to Article 249 or Article 240
paragraph 1 letter a), the granted relief from import duty also applies to this entity, if the goods
are used for purposes, which are in conformity with the provisions on relief of the goods from
import duty.
        (2) In the other cases of lending, renting or transferring of goods, the person specified in
paragraph 1 shall pay import duty; the customs office shall assess and collect import duty from
these goods according to the tariffs, which are valid on the day, when the goods are handled in
the above way, calculated from the customs value accepted or determined by the customs office
to this day.

                                             Article 253

       (1) Should the person importing goods specified in Article 249 cease to meet the
conditions stipulated for granting relief from import duty, or who intends to use the goods, which
were in their releasing for free circulation exempted from import duty, for purposes other than
those specified in Article 249, this person shall inform the customs office about this fact in
advance. If goods in possession of the legal entity, which has ceased to meet the conditions for
granting relief from import duty, would transfer to a legal entity, which can be granted a relief


                                               107
from import duty according to Article 249 or Article 240 paragraph 1 letter a), the relief from
import duty also applies to this entity, if it uses the goods for purposes, which are in conformity
with the provisions on relief of the goods from import duty.
        (2) In the other cases, the person importing goods specified in Article 249 shall pay
import duty; the customs office shall assess and collect import duty from these goods according
to the tariffs, which are valid on the day, when the goods were handled in the above way,
calculated from the customs value accepted or determined by the customs office to this day
        (3) The person specified in paragraph 1 shall pay import duty from goods, which were
exempted from import duty in their release to free circulation regime , and which are used by the
legal entity for purposes other than those specified in Article 249; the customs office shall assess
and collect import duty according to the tariffs valid on the day, when the goods were started to
be used for other purposes, calculated from the customs value accepted or determined by the
customs office to this day.

                                             Article 254

                                          Prizes and awards

        (1) The following prizes and awards are exempted from import duty:
a) prizes awarded by governments of foreign countries to Slovak citizens,
b) cups, medals and similar items of symbolic nature, which were awarded to Slovak citizens in
   a foreign country for their activities in the sphere of science, art, sport, public services, as well
   as honours for their merits in extraordinary events, and which are imported into the territory
   of the Slovak Republic by these persons,
c) cups, medals and other similar items of symbolic nature, which were donated by foreign
   persons, if they are designed for the same purposes in the Slovak Republic, as stated under
   letter b),
d) prizes, trophies and souvenirs of symbolic nature designed for distribution to foreign persons
   at business conferences or at similar international events.
        (2) Relief from import duty stipulated in paragraph 1 shall be granted only if the nature
and unit price or other features of the goods specified in paragraph 1 do not indicate that the
goods are imported for commercial purposes and if the person submits the customs office an
evidence of fulfilling the conditions for granting a relief from import duty.

                    Gifts dedicated in the framework of international relations

                                             Article 255

        The following goods are exempted from import duty under the conditions specified in
Articles 256 and 257:
a) goods imported to the territory of the Slovak Republic by persons, who officially visited a
   foreign country, and who received these goods as a gift at this occasion,
b) goods imported by persons, who are arriving to the Slovak Republic for an official visit, and
   who intend to dedicate them as a gift,
c) goods sent as a gift to public administrative authorities or to non-profit organizations 44) by a
   similar organization from a foreign country,
d) goods obtained from financial means of individual countries, international organizations or
   integrating groups within projects of foreign technical assistance, and if this fact has been
   proven by confirmation from the donator, the Slovak embassy in a foreign country or by a
   similar authority, which is authorized to certify such donation.


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                                           Article 256

       The relief from import duty stipulated in Article 255 shall not apply to alcoholic drinks,
tobacco and tobacco products.

                                           Article 257

        The customs office shall grant a relief from import duty according to Article 255 if:
a) the goods were dedicated occasionally,
b) the nature, value or quantity of the goods does not indicate that they are imported for
    commercial purposes,
c) the goods will not be used for commercial purposes.

                                           Article 258

                         Goods designed for representatives of countries

        Exempted from import duty are:
a) gifts for the constitutional officials of the Slovak Republic imported in relation with the
   performance of their offices,
b) goods designed for use or consumption by representatives of foreign countries or their official
   deputies during their official visits to the Slovak Republic under the condition of reciprocity.

                                           Article 259

                              Samples of goods of negligible value

        (1) Samples of goods of negligible value serving exclusively for obtaining an order for
the goods, which they represent, and which should be imported to the Slovak Republic, are
exempted from import duty; this shall be without prejudice to the provision of Article 262,
paragraph 1 letter a).
        (2) The customs office may ask that samples of goods, which are exempted from import
duty, should be destructed for the use for usual purposes by apparent and non-removable
marking, tearing, punching and the like in such a way that this change would not result in the
loss of nature of samples of the goods.
        (3) Sample of a negligible value means an item representing the type of goods, whose
manner of demonstration and the quantity in the case of goods of the same nature or quality
excludes their use for other purposes than those for obtaining an order.
        (4) Samples of goods of negligible value shall be:
a) raw materials and products with dimensions or in the quantity, which are usable exclusively
   for demonstration,
b) objects attached to carton bases, or presented as samples according to commercial practices
   under the condition that only one piece of each dimension and of each type is submitted,
c) raw materials and products including items made of them, which have been impaired for use
   for other purposes than demonstration, namely with their tear, punching, marking with non-
   removable marks or by other effective methods,
d) products, which cannot be modified as commercial samples of goods of negligible value
   under letters a) to c), and which consist of non-usable goods, whose unit price do not exceed
   SKK 200, as well as composed fully or partially from samples of goods of the same type or


                                              109
   quality, in order to eliminate the possibility of their trading by the quantity and manner of
   demonstration of these samples of goods.

                                            Article 260

                                   Advertising printed matters

        (1) Advertising printed matters such as catalogues, price lists, and instructions for use or
commercial leaflets are exempted from import duty under conditions specified in paragraph 2,
should they relate to:
a) goods for sale or for letting for rent, or
b) provision of services offered by a foreign entity in transport, insurance industry or banking.
        (2) The relief from import duty stipulated in paragraph 1 shall apply only to advertising
printed matters if:
a) the name of a foreign entity, which manufactures the goods, sell them or let them for rent, or
   which offers provision of services stated in the advertising printed matter, is distinctly given
   in the advertising printed matter,
b) each consignment
    1. consists of one document only,
    2. includes only one copy of each document, if it consists of several documents, or
    3. includes any number of copies of one documents, but their total weight does not exceed
        one kilogram,
c) the advertising printed matter is not subject of joint consignments sent by one consignor to
   one consignee.

                                            Article 261

                                        Advertising items

       Advertising items without own commercial value, which are sent by suppliers free of
charge to their customers, and which are not usable for other purposes than their advertising
function, are exempted from import duty.

               Goods used or consumed during exhibition or during similar events

                                            Article 262

        (1) The following goods are exempted from import duty under conditions stipulated in
Article 263:
a) small representative samples of goods manufactured abroad and designed for exhibitions or
   similar events,
b) goods imported exclusively for demonstration or for purposes of demonstration of a foreign
   machine or instrument at an exhibition or a similar event,
c) miscellaneous materials of low value, such as paints, lacquers, wallpapers and the like, which
   are used in installation, equipment and decoration of temporary stands of a foreign exhibitor
   at an exhibition or at a similar event, and which will be destroyed by their use,
d) printed matters, catalogues, prospectuses, promotion posters, diaries, non-framed photographs
   and other type of goods given free of charge with the objective to promote goods
   manufactured abroad, and presented at an exhibition or at a similar event,



                                              110
e) files, archive documents, printed forms and other documents designed for use by the occasion
   of international meetings, conferences or congresses.
         (2) For the purposes of paragraph 1, exhibition or similar event means:
a) commercial exhibition, industrial exhibition, agricultural exhibition or exhibition of
   craftsman’s products, fair, show, or similar public show,
b) exhibition or event organized mainly for charitable purposes,
c) exhibition or event organized mainly for support of science, technology, crafts, art, education,
   culture, sport, trade union movement, tourism or for initiation of religious knowledge, divine
   services or understanding between nations,
d) meeting of representatives of international organisations or international groups of
   organisations,
e) official or commemorative ceremony and meeting.
         (3) For the purposes of paragraph 1, an exhibition or similar event organised for private
purposes in shops or business premises for purposes of sale of foreign goods are not considered
to be exhibition or similar event.

                                            Article 263

         (1) Relief from import duty according to Article 262 paragraph 1 letter a) shall apply to
samples, which:
a) have been imported from abroad free of charge as finished samples, or which were made from
    non-packed material imported from a foreign country at an exhibition or at a similar event,
b) are designed exclusively for free of charge distribution to visitors at an exhibition or similar
    event for their personal need or consumption,
c) can be designated as advertising samples of negligible value for an individual piece,
d) are not usable for commercial purposes, and are packed in substantially smaller quantity than
    the smallest package designed for sale to the end user,
e) in the case of foodstuffs and beverages, which are not packed by the method specified under
    letter d), should they be consumed during an exhibition or similar event,
f) their total value and quantity is adequate to the nature of an exhibition or similar event, to the
    number of visitors and extent of participation of an exhibitor.
         (2) Relief from import duty stipulated in Article 262 paragraph 1 letter b) shall apply to
goods:
a) which were consumed or destructed during an exhibition or similar event,
b) their total value and quantity of which is adequate to the nature of an exhibition or similar
    event, number of visitors and extent of participation of an exhibitor,
         (3) Relief from import duty according to Article 262 paragraph 1 letter d) relates to
printed matters and goods for advertising purposes, which:
a) are designed exclusively for free of charge distribution to visitors at an exhibition or similar
    event, and
b) are adequate by their total value and quantity to the nature of an exhibition or similar event, to
    the number of participants and extent of participation of an exhibitor.
         (2) Relief from import duty according to Article 262 paragraph 1 letter d) shall not apply
to:
a) alcoholic drinks,
b) tobacco and tobacco products
c) fuels and lubricants.

                                            Article 264



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          Material and machines for production of books, publications and documents

        (1) The material used for production of books, newspapers, publications and documents
is exempted from import duty.
        (2) The machines for processing of waste paper and other paper and printing and
bookbinding machines including accessories and spare parts are exempted from import duty
under the condition that the machines of the comparable technical quality were not manufactured
in the Slovak Republic in time of their import.

                       Goods imported for tests, analyses or experiments

                                          Article 265

       Goods designed for tests, analyses or experiments, which serve for determination of their
composition, quality or other technical parameters, for informative purposes and industrial or
commercial research, are exempted from import duty if the conditions stipulated in Articles 266
to 270 have been met.

                                          Article 266

      Relief from import duty according to Article 265 shall apply to goods, which will be
completely consumed or destroyed during the test, analysis or experiment.

                                          Article 267

       Relief from import duty stipulated in Article 265 shall not apply to tests, analyses or
experiments, which were carried out in relation to advertising of sale.

                                          Article 268

        Relief from import duty stipulated in Article 265 shall apply only to such a quantity of
goods, which is inevitable necessary for the purpose, for which they are imported. The customs
office shall determine this quantity in each individual case taking into account the purpose of
import.

                                          Article 269

       (1) Relief from import duty stipulated in Article 265 shall also apply to goods, which
were not completely consumed or destructed during tests, analyses or experiments, while the
remaining goods:
a) were completely destructed under supervision of the customs office, or they have lost their
value due to tests, analyses or experiments,
b) were left in the favour of the state, or
c) were exported from the Slovak Republic in justified cases.
       (2) Save the cases specified in paragraph 1, the customs office shall assess and collect
import duty from the remaining goods according to the tariffs valid on the day, when tests,
analyses or experiments were finished according to types of goods, and from the customs value
accepted or determined by the customs office to this day.

                                          Article 270


                                            112
        (1) For purposes of Article 269, remaining goods mean goods, which are result of test,
analysis or experiment, or which were not used.
        (2) Remaining goods can be reworked with the consent of the customs office and under
its supervision. Import duty must be paid from the remaining goods specified in Article 269; the
customs office shall assess and collect import duty according to the tariffs valid on the day of
their reworking.
        (3) The customs office shall set forth a term, within which a test, analysis and experiment
shall be carried out, and within which customs formalities necessary for the use of goods, must
be arranged.

                                           Article 271

 Consignments designed for persons authorized to act in matters of protection of copyrights, in
        the sphere of industrial property and in the sphere of technical standardization

       Trademarks, patterns, models or drawings and accompanying documents to them,
applications of an invention, industrial pattern or similar documents designed for persons
authorized to act in matters of protection of copyrights, industrial property or technical
standardization are exempted from import duty.

                                           Article 272

                                   Tourist advertising material

        The following articles are exempted from import duty:
a) documents, e.g. prospectuses, brochures, books, magazines, guidebooks, posters, non-framed
   photographs and photographic enlargements, geographic maps, window banners and
   illustrated diaries, if
    1. they are designed for free of charge distribution,
    2. they should initiate interest of the public in visiting other countries, mainly in
         participation in meetings or events with cultural, tourist, sport, religious, business or
         professional orientation,
    3. the documents do not contain more than 25 % of advertising save advertising of an
         entrepreneur with registered office or permanent residence in the Slovak Republic,
    4. their general advertising purpose is obvious,
b) lists and yearbooks of foreign hotels issued or initiated by travel agencies and timetables of
   foreign carriers, if:
    1. they are designed for free of charge distribution,
    2. they do not contain more than 25 % of advertising save advertising of an entrepreneur
         with registered office or permanent residence in the Slovak Republic,
c) technical material, e.g. yearbooks, telephone directories, lists of hotels, catalogues of fairs,
   samples of craftsman’s products of negligible value, literature about museums, universities,
   spas or other facilities, if:
    1. they are sent to representatives or correspondents appointed by travel agencies,
    2. they are not designed for distribution.

                                           Article 273

                                      Miscellaneous goods


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         The following articles are exempted from import duty:
a) documents given free of charge to public administrative authorities and archive documents
    designed for archives in the Slovak Republic,
b) publications of foreign governments and publications of international organizations, which
    should be distributed free of charge,
c) voting papers for election organized by foreign authorities,
d) items, which should be submitted to the court or to other authorities in the Slovak Republic as
    evidence or for similar purposes,
e) specimens of signatures and circulars related to signatures, which are sent to ensure the usual
    information exchange between public administrative authorities, banks or branches of foreign
    banks,
f) official printed forms sent to the National Bank of Slovakia,
g) reports, summaries of activities, statements, prospectuses, application forms and other
    documents prepared by foreign companies, which are designed for owners or to subscribers of
    securities issued by these companies,
h) material data carriers, e.g. floppy disks, sound records and microfilms used for information
    transfer, which are sent to the addressee free of charge, unless a misuse or serious damage of
    economic competition due to relief from import duty occurs,
i) card indexes, records, forms and other documents used at international meetings, conferences
    or congresses and reports from these events,
j) plans, technical drawings, sketches of projects, descriptions and other similar documents,
    which are imported with the intent to obtain or to deliver orders abroad, or to participate in
    tenders in the Slovak Republic,
k) documents used by foreign persons in examinations taking place in the Slovak Republic,
l) forms used on the basis of international agreements as official documents in international
    circulation of transport facilities or goods,
m) forms, labels, tickets and similar documents sent by foreign transport or hotel companies to
    travel agencies in the Slovak Republic,
n) forms and tickets, consignment notes, bills of lading and other commercial or official
    documents, which were used,
o) official printed matters of foreign countries or international organizations and printed matters
    corresponding to international standards, which are sent for distribution by foreign companies
    to identical or similar companies in the Slovak Republic,
p) photographs, slides and plates for photographs, which are sent to press agencies or publishers
    of newspapers and magazines,
q) revenue stamps and similar stamps certifying payment of fees abroad.

                                           Article 274

      Auxiliary materials serving for fixation and protection of goods during their transport

        Miscellaneous materials serving for fixation and protection of goods including thermal
protection during transport of goods from a foreign country to the customs area, which cannot be
used again by usual manner, are exempted from import duty.

                                           Article 275

             Litter, green fodder and other fodder for animals during their transport



                                              114
       Litter, green fodder and other fodder designed for feeding animals during their transport,
which is loaded on transport facilities used for transport of animals from a foreign country to the
customs area, is exempted from import duty.

              Fuels and lubricants in road motor vehicles and in special containers

                                            Article 276

        (1) The following articles are exempted from import duty under conditions stipulated in
Articles 277 to 279:
a) fuels in tanks of private and commercial motor vehicles, motorcycles and in containers
   entering the customs area,
b) fuels in portable containers transported by private motor vehicles and motorcycles in the
   quantity of max. 10 litres per one vehicle.
        (2) For the purposes of paragraph 1, commercial motor vehicle means a road motor
vehicle including tractors with trailer or without trailer, which is designed by the type of its
construction and by its equipment for transportation, or which can transport goods or more than
9 persons including its driver, and any road motor vehicle designed for other purposes than for
transport.
        (3) For the purposes of paragraph 1, private motor vehicle means other motor vehicle
than that specified in paragraph 2.
        (4) For the purposes of paragraph 1, tank means:
a) tanks firmly built in by the manufacturer in all motor vehicle of the same type as the vehicle
   concerned, whose permanent building-in allows the direct use of fuels for drive of the vehicle,
   or operation of the cooling system or other equipment during transport; gas tanks adapted to
   motor vehicles, which allow the direct use of gas as fuel and tanks connected to other
   systems, with which the vehicle can be equipped, are regarded normal tanks,
b) tanks firmly built in by the manufacturer in all containers of the same type, whose permanent
   building-in allows the direct use of fuels for operation of the cooling system or operation of
   the other equipment, with which the container is equipped.

                                            Article 277

        Fuels in tanks of commercial motor vehicles and in special containers are exempted from
duty in the quantity max. 200 litres per one vehicle, per one special container and per one
journey; in the case of commercial motor vehicles used in international transport in the border
zone representing the area limited by a straight line in a distance of 25 km from the state border,
fuels in tanks of these vehicles are exempted from import duty in the quantity max. 100 litres per
one vehicle and per one journey, if these journeys are performed by persons with permanent
residence in the border zone.

                                            Article 278

        (1) Fuels, which were exempted from import duty according to Articles 276 and 277
cannot be used in other motor vehicle than that, in which they was imported, they can not be
pumped out of this vehicle and stored, except inevitable repairs of the vehicle, and they cannot
be let for another person.
        (2) In case of non-observance of the conditions stipulated in paragraph 1, import duty
must be paid; the customs office shall assess and collect import duty according to the tariffs valid



                                              115
on the day, when these conditions were not observed, calculated from the customs value
accepted or determined by the customs office to this day.

                                                  Article 279

       Relief from import duty according to Article 276 shall also apply to lubricants, which are
present in motor vehicles in a quantity corresponding to their usual consumption during the
journey.

                                                  Article 280

Goods designed for construction, maintenance or decoration of memorials or military cemeteries

       Goods designed for construction, maintenance or decoration of military cemeteries,
graves and memorials of victims of the war from foreign countries, who are buried in the Slovak
Republic, which are imported for the above purposes, are exempted from import duty.

                                                  Article 281

                                Coffins, urns and decorative funeral items

        The following items are exempted from import duty:
a) coffins with remains and urns with ash of deceased persons, flowers, wreaths and other
   decorative items, which are usually imported with them,
b) flowers, wreaths or other decorative items imported by foreign persons, who will participate
   in the funeral, or who are coming to decorate graves into the customs area, if the nature or
   quantity of these goods eliminates a commercial purpose.

                                                  Article 282

      Technological equipment imported for the purpose of increasing the technical and economic
                                         level of products

        (1) Machines, machinery, instruments and tools included in Chapters 84 and 85 of the
harmonized system, 18) or in other chapters of the harmonized system, are exempted from import
duty under conditions stipulated in paragraph 2, if they are integral part of an imported
production line, imported individually or assembled into production lines (hereinafter referred to
as “technological equipment”), if they are designed for production activity 47) of the person
making a customs declaration in the territory of the Slovak Republic, if they provide a high
technical economic level of products by their parameters or production of high quality products,
and if they are proposed for release to free circulation regime .
        (2) Technological equipment specified in paragraph 1 is exempted from import duty if:
a) the person making a customs declaration has attached a statement to the written custom
   declaration that the imported technological equipment is designed for the purposes specified
   in paragraph 1,
b) the person making a customs declaration has attached a specification of the imported
   technological equipment by sub-items of the combined nomenclature in import of the first

47)
   Categories A to F of the Branch classification of economic activities of the Measurement of the Statistical
Office of the Slovak Republic No. 140/1994 Coll., by which the 1 st revision of the Branch classification of
economic activities is introduced.


                                                    116
   part of the technological equipment, provided the technological equipment is imported in
   parts, and if the person making a customs declaration states at each further import that this is
   an import of the technological equipment within the framework of the specification submitted
   upon importation of the first part of the technological equipment,
c) if the total customs value of the imported technological equipment is higher than SKK
   5,000,000, while the customs value of the imported technological equipment or sum of
   customs values of individual parts of the technological equipment, provided the technological
   equipment is imported in parts, is deemed to be the total customs value of the imported
   technological equipment,
d) import of individual parts of the technological equipment will be executed at the latest within
   three years from the day, on which the customs decision about release of the imported
   technological equipment to free circulation regime was made, and
e) the technological equipment is in possession of the person making a customs declaration at
   least for three years from the day, on which the customs decision about release of the last part
   of the imported equipment for free circulation regime was made, and the person making a
   customs declaration would use it at least for this time only for purposes specified in paragraph
   1.

                                              Article 283

                  Goods, by which a receivable of the Slovak Republic is settled

       (1) Goods, by which a receivable abroad, which was transferred into possession of the
Slovak Republic according to the special regulation,48) are exempted from import duty.
       (2) Goods specified in paragraph 1are exempted from import duty if:
a) the person making a customs declaration is a state administrative authority of the Slovak
   Republic, and
b) the person making a customs declaration submits an acknowledgement of the Ministry
   confirming that the goods correspond to the goods specified in paragraph 1, together with the
   customs declaration in writing.

                                              Section four

      Conditional relief of goods from import duty and customs regimes with economic impact

                                        Introductory provisions

                                              Article 284

    (1) Customs regimes with conditional relief of goods from import duty are as follows:
a) transit
b) customs warehousing
c) inward processing
d) processing under customs surveillance
e) regime of temporary use
         (2) The customs regimes with economic impact are as follows:
a) customs warehousing

48)
   For example Constitutional Act No 541/1992 Coll. on division of property of the Czech and Slovak
Federative Republic between the Czech Republic and the Slovak Republic and on its transfer to the Czech
Republic and the Slovak Republic.


                                                 117
b) inward processing
c) processing under customs surveillance
d) temporary import regime
e) outward processing.
         (3) Imported goods are goods, which have been released into regime with conditional
relief from import duty, to which customs formalities for release to free circulation regime and
customs formalities in the return system apply in the regime of outward processing.
         (4) Goods in unchanged conditions are imported goods, which have not been processed in
any form within a regime of inward processing and within processing under customs
surveillance.

                                          Article 285

        The customs office may condition the release of goods into a regime with conditional
relief from import duty by securing the customs claim, which may arise in the case of these
goods.

                                          Article 286

       The customs office shall release goods into some of regimes with economic impact only
on the basis of permission stipulated in Article 303.

                                          Article 287

       (1) Customs regimes with conditioned relief from import duty and customs regimes with
economic impact shall be terminated by assignment of other destination of the goods approved
by customs office.
       (2) Until the customs regime with conditional relief from import duty is terminated, the
customs office shall take actions to bring the position of goods into conformity with the
conditions stipulated for the relevant regime.

                                          Article 288

        Rights and duties of a holder of a customs regime with economic impact can may be
transferred to the other persons, who meet the conditions stipulated for the relevant regime,
under the conditions set by the customs office .

                                    Fifth Section

                                          Transit

                                    Introductory provisions

                                        Article 289

       (1) For the purpose of transit regime:
a) Customs office of destination means the customs office to which goods carried under the
   transit regime have to be presented for the transit regime termination
b) Main responsible person during the transit regime is the declarant,



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c) Sole means of transport, provided the transported goods have to be presented
    concurrently to the customs office mean:
    1. a road vehicle, trailer or semi-trailer,
    2. a railway vehicle train,
    3. a convoy of boats
    4. containers loaded onto transport means,
d) transit declaration means customs declaration for the transit regime,
e) transit operation means transport of goods in transport regime from the customs office
    of departure to the customs office of destination,
f) customs office of departure means the customs office where the transit operation begins,
g) customs office of transit means
    1. entry customs office at which goods enter into the customs territory
    2. customs office of exit at which goods are getting out from the customs territory ,
h) guarantee accepting office means a customs office where comprehensive guarantee is
    lodged
i) declaration on customs status of Slovak goods means transit declaration.
        (2) Goods transported by air to the customs territory shall be deemed to be Slovak
goods unless it is proved that they do not have Slovak customs status, they have been loaded
or shifted at the airport of the customs territory for the purpose of their despatch to another
airport at the customs territory and they have been transported on the base of a single transit
declaration drawn at the customs territory; the provision of Article 66 paragraph 6 shall be
applied accordingly.

                                                Article 290

        (1) The transit regime allows, under the customs surveillance from the customs office of
departure to the customs office of destination, the transport:
a) within the customs territory
    1. of foreign goods without being subject to import payments and measures of
        commercial policy,
    2. of Slovak goods subject to measures connected with its export and for which the
        customs formalities for the export regime were executed,
b) through the territory of another country back to the customs territory of Slovak goods
    without loss of the customs status of Slovak goods.
        (2) Goods specified in paragraph 1 letter a) second point, that have not left the customs
territory will be handled as Slovak goods, provided it is proved that the customs declaration for
export and the customs formalities relating to measures requiring the goods to leave the customs
territory and the effect of these formalities have been cancelled.
        (3) The transit operation within transit regime can be performed by means of
a) single administrative document,
b) document according to international agreement,49)
c) postal transport document.
        (4) The transit regime shall be applied to transport of goods through the territory of
another country referred to in paragraph 1 letter b) only if
a) it is determined by an international agreement, or


49)
   Decree of the Minister of Foreign Affairs No. 144/1982 Coll. on the International Agreement on international
transport of goods under cover of TIR carnets TIR Convention), as amended by the Decree No 132/1999 Coll. ,
Decree of the Minister of Foreign Affairs No. 89/1963 Coll. on Customs Convention on Carnets E.C.S. for trade
samples and A.T.A. Convention on temporary import of goods under cover of ATA carnets.


                                                     119
b) the transport through the territory of another country is performed on the base of a single
    transport document issued on the customs territory.
        (5) Provisions regulating a transport of goods released to the customs regimes with
economic impact are not affected by transit regime.
        (6) The transit operation will be terminated, when the goods with the corresponding
documents are submitted to customs office of destination in accordance with the provisions of
this regime.
        (7) Goods, which are to be transited through the territory of another country back to
the customs territory, are subject to the submission of the declaration on the customs status of
Slovak goods.
        (8) The declaration on the customs status of Slovak goods is submitted on the form,
the specimen and way of use of which will be determined by the ministry by a generally
binding legal regulation.

                                         Article 291

        (1) The customs office of departure shall accept and register the transit declaration, it
shall determine the term within which the goods have to be submitted to the customs office of
destination and make the necessary measures for the identification of the goods.
        (2) If the provisions of Article 392 paragraph 4 and 5 are applied, or if the customs
office finds it necessary, the customs office of departure can determine the route of the
consignment. On request of the major responsible person, the route can be changed by the
respective customs office according to the place at which the consignment occurs during the
transport. The customs office shall put down the data on the route modification in the transit
declaration and it shall inform about it the customs office of despatch without undue delay.
        (3) In the case of an extraordinary event the carrier can divert from the route. The
consignment and the transit declaration shall be submitted without undue delay to the nearest
customs office from the place of occurrence of the consignment. The customs office is
obliged to inform the customs office of departure about the modification of the route and to
enter the data about it into the transit declaration without undue delay.
        (4) The identification of goods is ensured by a customs seal, unless this Act stipulates
otherwise.
        (5) The customs seal is attached to
a) the space, in which the goods are transported, if the transport means have been approved
   according to a special regulation or it has been recognized by the customs office of
   departure as capable for transport of goods under customs seal,
b) in other cases to every particular consignment.
        (6) The transport means can be recognized as capable for transport of goods under
customs seal, provided they meet the following conditions:
a) the customs seal can be simply and effectively attached,
b) it has such a design that it is not possible to take away or put in goods without visible
    damage or without break of the customs seal, ,
c) it has no hardly detectable spaces, where goods can be hidden and
d) the space intended for the cargo is easily accessible for the customs office for the
    execution of customs control.
        (7) The customs office of departure can waive the attachment of customs seal, if the
description of goods in the transit declaration or in the other documents according to this Act
enables an easy identification of goods.
        (8) If the customs seal has been broken during the transport due to reasons which the
carrier could not influence, the carrier shall ask, without undue delay, the nearest customs


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office to make out an official record. When possible, the customs office shall attach a new
customs seal.
         (9) If an imminent danger, requiring the immediate unloading of the entire cargo or of
its part threatens, the carrier can remove the customs seal without the approval of the customs
office; he/she is obliged to notify the nearest customs office about this fact without undue
delay.
         (10) If the carrier can not observe the term specified in paragraph 1 as a
consequence of an unpredictable event or other event during the transport, he shall notify this
fact to the nearest customs office. The customs office shall enter the necessary data into the
transit declaration.

       Responsibility for submitting of goods and evidence of due application of the regime

                                              Article 292

       (1) The main responsible person is responsible for
a) the submitting of goods in undamaged state to the customs office of destination within a
    specified term and for the observance of all the measures specified by customs office for
    ensuring of the identification of the goods,
b) the observance of the conditions of the transit regime.
       (2) The carrier or consignee of the goods shall be responsible for presentation of the
goods referred to in paragraph 1 and for the observance of the conditions in transit regime, if
he/she has known, or he/she should have known, that the goods are transported in transit
regime.

                                          Article 293

        If the consignment has not been delivered to the customs office of destination and it is not
possible to find a place of violation of customs regulations, the place of violation of the customs
regulations is deemed to be the territorial district of
a) the customs office of dispatch or
b) frontier customs office at the point of entry to the customs territory.

                                          Article 294

       The duly termination of the transit operation is proved to the customs office by the
presentation of
a) customs document or commercial document certified by the customs office, proving that
    appropriate goods have been presented to the customs office of destination or, if Article
    298 paragraph 1 to 10 is applied, to the approved consignee, or
b) customs document for release of the goods into the regime in another country, or its copy
    or photocopy certified by the customs authority of the relevant country; the document
    shall include data necessary for identification of the goods.

                                          Article 295

                                           Guarantee

       If goods are transported under transit regime, customs debt, which could arise, has to be
secured, unless this Act stipulates otherwise.


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                                           Article 296

                                Waive of the guarantee lodging

        (1) The customs office may waive the lodging of guarantee for securing of the customs
debt from import of goods in the regime of transit upon request of the main responsible person
under the following conditions:
a) the applicant is a Slovak person,
b) the applicant repeatedly and regularly uses the regime of transit,
c) it is obvious, from all the circumstances that the customs debt will be settled,
d) the applicant has not committed any serious breach of customs regulations,
e) the applicant will undertake in written to pay the customs debt based on the first written
    call of the customs office.
        (2)The customs office shall not waive the guarantee lodging specified in paragraph 1 in
the case of goods
a) the price of which, found in the accompanying document, exceeds the amount specified in
    paragraph 6, or
b) by which the risk of breach of customs regulations is increased.
        (3) The customs office shall issue a written certification about the refraining from the
guarantee lodging on the form, whose specimen and method of completing are specified in
Annex No 14.
        (4) The written obligation referred to in paragraph 1 letter e) is submitted on the form,
whose specimen is given in Annex 15.
        (5) Should the provisions of a special regulation or current practice request it, the
obligation of the relevant person can be made out in other form, provided that it has the same
obligation effects as the effects of the obligation given on the form according to Annex No 15.
        (6) In accordance with the paragraph 2, the refrain from the guarantee lodging shall
not be provided for goods
a) the total value of which exceeds 100 000 EUR per consignment, or
b) specified in Annex 16, if their quantity exceeds the quantity specified in the column 3 of
    this Annex.

                                           Article 297

                    Simplified procedure at the customs office of despatch

        (1) The customs office may permit a simplified procedure, which does not require
presentation of the goods or the transit declaration to the customs office of despatch, if the transit
operations are to be performed within the customs territory.
        (2) The permit pursuant to paragraph 1 may be granted only to the person who
satisfies the following requirements:
a) he/she is a regular holder of the transit operation,
b) his/her records will enable the customs authorities to check their operations,
c) he/she will provide the full guarantee, if the guarantee lodging is required within the
    customs territory in the regime of transit and
d) he/she has not committed any serious or repeated violations of customs regulations.
        (3) The customs office may revoke the authorization granted pursuant to paragraph 1
to the person (hereinafter referred to as “authorized consignor“) if he/she ceased to meet the
conditions for the simplified procedure at the customs office of despatch.


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        (4) The authorization issued by the customs office according to paragraph 1 shall
include
a) the designation of the customs office of despatch,
b) the term within which the approved consignor has to inform the customs office of
    despatch on the despatch of the consignment,
c) the way of providing information pursuant to letter b),
d) the term within which the goods have to be delivered to the customs office of
    destination,
e) the way by which the identification of the goods is to be ensured; the customs office may
    determine that the transport means, package or the loading pieces have to be secured by
    special seals of approved consignor, approved by the customs office.
f) the method of confirmation of the transit declaration
    1. in advance, by imprint of stamp of the customs office of despatch and by the signature
        of the customs officer,
    2. by approved consignor, by imprint of a special metal stamp approved by customs
        office, the specimen of which is given in Annex No 5; the imprint of the stamp may be
        pre-printed on the forms when the printing will be carried out in a printing office
        approved for this purpose, while the approved consignor shall complete the relevant
        field by information about the day of despatch of the goods and he/she shall assign a
        number for the transit declaration in accordance with rules specified for this purpose in
        the permit.
        (5) The customs office shall determine also additional conditions for the use of the transit
declaration forms having the resolution features for the ensuring of identity. The indication of
resolution features in the transit customs declaration and the way of handling with customs
declarations designated in this way shall be defined by a generally binding legal regulation, to be
issued by the Ministry. The transit customs declaration for transit regime within the customs
territory and the transit customs declaration for transit regime pursuant to Article 290 paragraph
1 can be replaced by the completed transit customs declaration for the customs territory
designated in the above way. The approved consignor, who has signed the transit customs
declaration, is the main responsible person.
        (6) The customs office may allow the approved consignor not to sign the transit
declaration with the print of the special metal stamp referred to in paragraph 4 letter f), second
point that are produced by a facility for data processing and transferring. This authorization is
conditioned by the prior presentation of a written obligation of the approved consignor to the
customs office that he/she will be the main responsible person for all the transit operations
within the customs territory performed on the base of transit documents for the customs
territory confirmed by the special metal stamp imprint.
        (7) The approved consignor is obliged to observe the provisions on customs
formalities at the customs office of despatch and the conditions of authorization and to
perform the necessary measures to ensure the safekeeping of the special metal stamp or forms
with imprint of the stamp of the customs office of dispatch or with imprint of the special
metal stamp.
        (8) In the case of a misuse of the forms pre-stamped by imprint of stamp of the
customs office of dispatch or by a special metal stamp, the approved consignor can not
disclaim the responsibility for customs debt fulfilment, unless he/she proves, that he/she has
performed the necessary measures pursuant to paragraph 7.

                                          Article 298

                   Simplified procedure at the customs office of destination


                                              123
        (1) The customs office may permit a simplified procedure, which does not require the
presentation of the goods transported under transit regime to the customs office, if the goods are
intended for a person who meets the conditions (hereinafter referred to as “approved
consignee”). The delivery of documents accompanying the goods shall be considered to be the
presentation of the goods. Such simplification shall be permitted by the customs office only
provided that the consignee
a) is regularly receiving consignments under transit regime
b) has not committed repeated or serious violations of customs rules,
c) keeps his/her records so that the customs office can control the imported goods.
        (2) The following will be, in particular, specified in the authorization issued by the
customs office:
a) the customs office or customs offices authorized to act as customs offices of destination
    for consignments received by approved consignee,
b) procedure and time period within which the approved consignee has to inform the
    customs office of destination about an arrival of the goods, in order to enable the customs
    office to carry out the necessary inspection connected with the arrival of the goods.
        (3) In the case given in paragraph 1, the main responsible person shall fulfil his/her
obligation pursuant to Article 292 paragraph 1 letter a) if he/she shall deliver copies of the transit
documents accompanying the consignment and the goods in unchanged state within a specified
term to the approved consignee to his/her premises or to a place specified in the authorization
with regular observing of measures for the identification of goods.
        (4) The approved consignee shall issue a confirmation about the delivery relating to
every consignment supplied pursuant to paragraph 3 upon request of the carrier, in which
he/she shall confirm the delivery of the document and the goods.
        (5) If the goods transported pursuant to Article 299 paragraph 1 to Article 300
paragraph 10 are intended for an approved consignee, the customs office can determine to
deliver relevant sheets of the consignment note or relevant sheets of transfer note directly to
customs office of destination by railway companies or by transport enterprises. This shall be
without prejudice to provisions of paragraph 3 and paragraph 9 letter b).
        (6) The authorization pursuant to paragraphs 1 to 4 shall be issued by the customs
office to the person
a) regularly receiving consignments under transit regime,
b) the records of which enables to check his/her operations to customs office,
c) which has not committed serious or repeated violations of the customs rules.
        (7) The customs office can cancel the authorization if the approved consignee persists in
failure to meet the conditions pursuant to paragraph 5, or he/she does not observe the
requirements stipulated for the simplified procedure at the customs office of destination or the
requirements stipulated in the authorization .
        (8) If the customs office stipulates measures in the authorization that are to be
performed by the customs office of destination, the approved consignee can handle the
accepted goods only upon the performing of these measures. This is without prejudice to
paragraph 11.
        (9) The approved consignee in connection with consignments coming to his/her
premises or to the places determined in the permit, is obliged without undue delay
a) in accordance with the procedure defined in the authorization, to inform the customs
    office of destination about an excessive or missing quantity of goods, about their
    substitution, or about other discrepancies, such as breach of the customs seals etc.,




                                               124
b) to send to the customs office of destination the copies of transit documents relating to the
    consignment with the indication of the date of arrival of the goods and of the status of
    attached customs seals.
        (10) The customs office of destination will enter the required data to the specified copies
of the transit document.
        (11) The customs office of departure or the customs office of destination may
exclude some classes of goods from the advantages stipulated in the paragraphs 1 to 4 and in
Article 297 paragraph 1.

         SPECIAL PROCEDURE CONCERNING SOME FORMS OF TRANSPORT

                                          Article 299

                                       Transport by rail

        (1) If goods are transported under transit regime by rail by a railway company
(hereinafter referred to as “railway carrier”), as customs declaration serves the consignment note,
loading note, and other accompanying document. A declaration about customs status of Slovak
goods is not required in transport of the goods by rail through the territory of another state back
to the customs territory.
        (2) The railway carrier is obliged to make available the records kept in its clearing
place to the customs office.
        (3) If the railway carrier accepts goods accompanied with a consignment note, he/she
shall become the main responsible person for this transit operation. The railway carrier shall
also be the main responsible person for transit operations with goods accepted for transport by
a railway carrier from another state, if such goods enter the customs territory.
        (4) The railway carrier is obliged to ensure that the consignments transported under the
transit regime will be identified by labels with a pictogram. The consignment note, loading
list or other accompanying document and the railway wagon, eventually particular
consignment or loading piece shall be identified by the labels pursuant to paragraph 1. The
label can be replaced by an imprint of a stamp with green ink reproducing the pictogram.
        (5) Goods with customs status of Slovak goods released into transit regime transported
from the place of dispatch in the customs territory to a place of destination in the customs
territory through a territory of other state back to the customs territory, shall not be subject to
customs formalities on exit from the customs territory according to this Act.
        (6) If there are no doubts about reliability of measures connected with identification of
goods performed by the railway carrier, the customs office of departure does not have to seal
the transport means, particular consignments or loading pieces by the customs seal.
        (7) Identification and confirmation of relevant sheets of the consignment note applied
in railway transport, their handling, list of customs offices of destination and of customs
offices of departure, details about application of customs formalities and determination of
customs status of goods, if the transport operation after transport of goods through the
territory of other state begins and is to terminate in the customs territory, the identification
and confirmation of the loading sheets, their handling in simplified procedure and details
about standard and simplified procedure in railway transport, specimen of pictogram label and
the way of identification by this label pursuant to paragraph 4, shall be defined by a generally
binding legal regulation to be issued by the Ministry.

                                          Article 300



                                              125
                                   Transport in large containers

        (1) If the railway company is transporting goods in large containers under transit regime
using other carriers as agents based on transfer notes (TR), simplified procedure shall be applied.
This kind of operations may include the dispatch of consignments by the carrier with utilization
of other ways of transport different from transport by railway to the nearest appropriate railway
station to a place of loading and from the nearest appropriate station to a place of unloading.
        (2) For the purpose of this Act
a) large container means a container, 50) the structure of which enables to attach the bonds
    effectively, and area of its bottom is at least 7 m2,
b) transfer note means a document comprising the contract of carriage based on which the
    carrier shall arrange for one or more large containers to be transported from a consignor to
    a consignee in international transport; the transfer note shall bear a serial number
    consisting from eight digits following “TR” letters, at the top-right edge on which base it
    can be identified,
c) list of large containers means a document attached to the transfer note forming its integral
    part and relating to a consignment of several large containers from one station of despatch
    to one station of destination at which customs formalities are carried out; the list of large
    containers is submitted on the same number of copies as the transfer note to which it
    relates,
d) the nearest appropriate railway station is a railway station or a terminal situated next to a
    place of loading or unloading equipped for the handling of large containers.
        (3) Transfer note pursuant to paragraph 1 used by railway carrier or by other carrier shall
replace
a) transit declaration or a document relating to the goods transported under transit regime
    within the customs territory,
b) declaration about the customs status of Slovak goods or document relating to goods
    transported in transit regime through the territory of other state back to the customs
    territory.
        (4) Railway carrier or other carrier is obliged to make its own records kept in his/her
clearing place accessible to customs office for the purpose of the inspection and to make the
customs office acquainted without undue delay on its request with documents, accountancy
books or information about terminated or commenced transport operations.
        (5) If the railway carrier or other carrier uses the transfer note pursuant to paragraph 1,
he/she shall be obliged to inform
a) the customs office of destination of any transfer note, the sheet 1 of which has been sent
    to him/her without its confirmation of customs office,
b) the customs office of departure of any transfer note, the sheet 1 of which has not been
    returned to him/her and in connection with this fact it was impossible to determine,
    whether the consignment has been submitted correctly to the customs office of
    destination or it has been exported from the customs territory.
        (6) The railway carrier is the main responsible person to the full extent, in transport
operations pursuant to paragraph 1, although they are ensured by other carrier in the customs
territory or abroad.
        (7) If it is necessary to carry out customs formalities during a carriage performed by
different mean railway to a station of despatch or from a station of destination, only one large
container may be covered by each transfer note.


50)
    For example the Agreement on customs clearance of containers of common pool used in international
transport (notification No. 71/2000 Coll.).


                                                126
         (8) The provision of Article 299 paragraph 4 shall be applied accordingly for the
designation of a large container transported under transit regime and of transfer note by the
railway carrier or other carrier.
         (9) The railway carrier or other carrier shall not carry out a transportation of goods
based on a contract of carriage, if it has been modified without prior agreement with the
customs office of departure so that
a) a transport operation which should have ended outside the customs territory, ends within
     the customs territory,
b) a transport operation, which should have ended within the custom territory, ends outside
     the customs territory.
         (10) In all other cases, the railway carrier or other carrier can perform transport of goods
based on modified contract of carriage. The railway carrier or other carrier shall inform without
undue delay the customs office of dispatch about the modification performed..
         (11) The identification of goods shall be provided pursuant to Article 291 paragraphs 4 to
7. The customs office of despatch does not need to attach a customs seal to large containers, if,
with an approval of railway carrier, they are in compliance with the measures ensuring the
identification of goods. The attaching of the seal will be marked at the place reserved for the
customs purposes on the sheets 3A and 3B of the transfer note.
         (12) Goods pursuant to Article 290 paragraph 7 transported in a large container will be
released into transit regime within the customs territory in accordance with measures
specified by customs office during the transportation without presentation of the transfer note
at the office of despatch and without marking the goods and transfer note by a label.
         (13) The marking and confirming of particular sheets of the transfer note, their
handling, the list of customs offices of destination and customs offices of dispatch, details
about application of customs formalities and about determination of customs status of goods,
if the transport operation after the transport of goods through the territory of another state
begins and is to terminate in the customs territory, the identification and the confirmation of
loading sheets accompanying the transfer note, their handling in simplified procedure and
details about standard and simplified procedure in railway transport in large containers, shall
be stipulated in a generally binding legal regulation to be issued by the Ministry.

                                           Article 301


Transport by air

       (1) In case the goods are transported by air, they may be released into transit regime only
if
a) they are loaded at an airport situated on the customs territory and customs office of departure
   is other than the customs office in a territory of which the consignment has been loaded,
b) they are transferred at an airport situated on the customs territory and customs office of
   destination is other than the customs office in a territory of which the consignment has been
   transferred.
       (2) If goods are transported by air under transit regime, a manifest, if it contains data
pursuant to paragraph 3, is considered to be a transit declaration.
       (3) The manifest pursuant to paragraph 2 contains the following
a) name of the air carrier transporting goods,
b) number of flight,
c) date of flight,



                                               127
d) name of an airport at which goods are loaded and name of airport at which goods are
    unloaded,
e) data relating to particular consignments, especially number of air loading paper, number
    of the loading pieces, gross weight of the consignment and the summary description of the
    goods.
        (4) The air carrier transporting goods based on a manifest pursuant to paragraph 2, is
the main responsible person for transport operations.
        (5) The customs office, upon request of air carriers using a system of mutual data
interchange, can permit simplified procedure for transit regime instead of the manifest
pursuant to paragraph 2, with utilization of data interchange among the relevant air carriers.
        (6) The customs office can permit simplified procedure in transit regime pursuant to
paragraph 5 upon request of the air carriers established or having a branch situated at the
customs territory, if these air carriers
a) are using system of data interchange for their transmission between the airports of
    despatch and destination at the customs territory and
b) satisfy the conditions specified in paragraph 7.
        (7) Simplified procedure pursuant to paragraph 5 can be permitted only for the transit
operations between relating airports and only to the air carriers if
a) they carry on considerable number of flights in the Slovak Republic,
b) they regularly dispatch and receive goods,
c) their records enable the customs office to examine their operations at a despatch and
    delivery,
d) they make their records accessible to customs office,
e) they have not committed serious or repeated violations of customs regulations.
        (8) Simplified procedure shall apply as it follows:
a) air carrier is obliged to put down to manifest
    1. customs status of goods at all consignments,
    2. symbol T to every goods item transported under transit regime within customs
        territory and symbol TSK to every goods item not transported under transit regime
        within customs territory,
    3. symbol AB to every goods item, in case a consignment contains goods under transit,
        inward processing, customs warehousing regime or regime of temporary use,
b) air carrier is obliged to put down into air loading paper
    1. customs regime under which goods are situated,
    2. order number of transit or transport document,
    3. date of issue of air loading paper and the designation of issuing office,
c) air carrier is obliged, upon request of customs office, to submit a copy of manifest to
    customs office at the airport at which the goods is loading and at the airport at which the
    goods is unloading,
d) customs office is obliged to carry out
    1. re-inspection of systems by audit based on analysis of possible risks, at airport of
        departure,
    2. inspection of systems by audit based on analysis of possible risks at airport of
        unloading of goods.
        (9) Customs office shall consider transit regime to be terminated if goods are presented
and manifest is available via facility for processing and exchange of data, to customs office at
the airport of unloading goods.
        (10) The details, way of identification and confirmation of manifest on the basis of
which goods are transported in air transport and their handling, shall be determined by the
ministry in generally binding legal regulation.


                                            128
                                        Article 302

                                   Transport by pipeline

        (1) For goods transported by pipeline under transit regime, formalities corresponding to
the regime shall be applied pursuant to paragraphs 2 to 6.
        (2) Goods transported by pipeline are considered to be released into transit regime:
a) by transportation to customs territory in case of goods entering into customs territory by
    pipeline, or
b) by filling pipeline system in case of goods already occurring at the customs territory.
        (3) Operator of pipeline at customs territory is the main responsible person for goods
pursuant to paragraph 2.
        (4) For the purpose of Article 292 paragraph 2, the operator of pipeline is considered
to be carrier on the customs territory.
        (5) Transit operation is considered to be terminated, if goods carried by pipeline are
delivered to a plant of consignee or are accepted into a distribution network of the consignee
and they are put down in his/her records.
        (6) A person participating at transport of goods by pipeline keeps records and makes
them available to customs office for the purpose of inspections of transit operations within
customs territory.


                                      DIVIS ION TWO

                   CUSTOMS REGIMES WITH ECONOMIC IMPACT


                                       First Section

                                 Introductory Provisions


                                        Article 303

                           Authorization for application of regime

        (1) A request for authorization to use a customs regime with economic impact including
request to operate a customs warehouse shall be filed in writing. If customs office considers
information given in the request to be insufficient, it shall ask for its completion or for
completion of information or additional necessary details.
        (2) If the request for authorization pursuant to paragraph 1 includes data, an
authenticity and accuracy of which are confirmed by the supporting documents, the originals
of these documents have to be enclosed to this request and they form its component part.
        (3) The request, that does not meet conditions pursuant to paragraphs 1 and 2 and that
is not submitted pursuant to Article 305 paragraph 3, Article 318 paragraph 7 and 8, Article
333 paragraphs 1 and 2, will be rejected by customs office. Decision rejecting the request,
shall be drawn up in writing by the customs office which shall inform the applicant thereof.
        (4) The applicant is responsible for
a) accuracy of information specified in customs declaration,


                                            129
b) authenticity of enclosed documents and
c) fulfilment of conditions of the proposed customs regime.
        (5) Customs office may issue an authorization provided the following conditions are
satisfied:
a) a person requesting the authorization provides all the guarantees necessary for proper
    performance of processing operations,
b) customs office can supervise a performance of relevant customs regime without
    implementation of economically inadequate measures.
        (6) Customs office shall issue the authorization in writing and notify it to the applicant,
unless this Act states otherwise.
        (7) The authorization is executable by the day of its issue, unless this Act states
otherwise.
        (8) The authorization can relate also to more goods releases into proposed customs
regime.
        (9) Customs office can permit, upon a written request, a modification or extension of
time of its validity to a holder of the authorization.
        (10) Specimens of request forms for the authorization for the application of customs
regimes with economic impact including request forms for authorization to operate customs
warehouse, the details on their filling and use, specimens of authorization forms for
application customs regimes with economic impact, including a specimen of authorization
form for operation of customs warehouse and details on their filling and use shall be defined
by the ministry in a generally binding legal regulation.

                                         Section Two

                               Customs warehousing regime

                                          Article 304

                                   Introductory Provisions

       (1) Customs warehousing regime enables to warehouse the following items in customs
warehouse:
a) foreign goods without its being subject to import duties or commercial and political
    measures,
b) Slovak goods to which measures usually connected with goods export pursuant to a
    special regulation can be applied.
       (2) Customs warehouse is a place approved by customs office, under its surveillance, at
which goods can be warehoused under conditions specified by customs office.
       (3) Customs warehouse can be operated as a public warehouse or a private warehouse.
The public warehouse means customs warehouse available for use by any person for the
warehousing of goods, private warehouse means a customs warehouse reserved for the
warehousing of goods by the warehousekeeper.
       (4) For the purpose of warehousing regime in customs warehouse the following
customs warehouses can be established:
a) type A means a public warehouse in which a warehousekeeper bears responsibility for
     goods,
b) type B means a public warehouse in which a depositor bears responsibility for goods,
c) type C means a private warehouse in which a warehousekeeper is the same person as the
     depositor, but he/she does not need to be an owner of goods,


                                              130
d) type D means a private warehouse in which the warehousekeeper is the same person as a
    depositor, but he/she does not need to be an owner of goods, if a procedure pursuant to
    Article 311 paragraph 3 is applied,
e) type E means a private warehouse in which a warehouse operator is the same person as a
    depositor, but he/she does not need to be an owner of goods in a system enabling
    warehousing of goods in an authorization holder’s storage premises pursuant to
    paragraph 8,
f) type F means a public warehouse operated by customs office.
       (5) A warehouse operator is a person entitled to operate a customs warehouse. A
depositor is a person bound by a customs declaration releasing goods into customs warehousing
regime, or a person to which the rights and duties of this person were transferred.
       (6) Operating the customs warehouse of type F, customs office is obliged to identify
area and places which the warehouse comprises of. A decision about an operation of the
customs warehouse type F shall be published by the customs office.
       (7) Customs warehouse may request from the warehousekeeper to secure a customs
debt, which could arise for goods released into customs warehousing regime.
       (8) Customs office may release goods to warehousing in customs warehouse regime
without warehousing the goods in a customs warehouse.

                                          Article 305

                 Authorization for warehousing in customs warehouse regime

        (1) Customs warehouse, with exception of customs warehouse an operator of which is
customs office, can be operated only on the basis of an authorization of customs office.
        (2) The authorization for an operation of customs warehouse can be issued upon the
written request, if an applicant proves the establishment of customs warehouse is economically
reasoned. In this authorization the customs office shall specify the conditions for the operation of
customs warehouse.
        (3) The request for authorization shall be filed to the customs office according to a
location of customs warehouse; in the case of customs warehouse of type E, the applicant
shall file the request to the customs office relevant according to the location at which the
warehouse keeper keeps his/her accounting records.
        (4) The customs office shall grant authorization only to a Slovak person if
a) he/she provides all the guarantees necessary for regular performance of operations,
b) he/she can supervise the customs warehouse operation and to inspect it without liability to
    introduce administrative measures that are not adequate from the point of view of
    economic requirements.
        (5) The authorization shall be issued by customs office only if a warehouse is intended
especially for warehousing of goods. Goods released to customs warehousing regime in customs
warehouse can be handled only by usual manner pursuant to Article 308 or these goods can be
released to inward processing regime or to regime of processing under the customs surveillance
pursuant to Article 312 in case of maintenance of the purpose of goods placement in customs
warehouse.
        (6) In the authorisation, the customs office shall specify inter alia a customs office
responsible for surveillance of the customs warehouse. Where necessary, it can determine
goods representing a danger or probability of damage of other goods, or requesting special
handling based on other reasons to be placed in the area specially equipped for warehousing
of such goods. In case of private customs warehouse, the customs office can determine in its
authorization the type of goods which can be placed in the warehouse.


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       (7) The customs office can permit the sale of goods released into regime of the
warehousing in customs warehouse for final consumer 51) only in case of sale of goods free
from import duty
a) to a passenger in international air transport and in international water transport,
b) to a foreign person enjoying privileges and immunities according to the international law,
      10)

c) to a member of an international organization,
d) to foreign armed forces according to an international agreement.52)
        (8) A generally binding legal regulation issued by ministry upon an agreement with
Ministry of Foreign Affairs of the Slovak Republic shall establish limits for a purchase of goods
in customs warehouse for persons pursuant to paragraph 7 b).
        (9) Customs office may cancel the authorization, if customs warehouse is not used
sufficiently and it does not fulfil its purpose.
        (10) The rights and duties of a warehousekeeper can be transferred to other person
only upon approval of customs office issuing the authorization pursuant to paragraphs 1 to 9.

                                                     Article 306

                                                    Stock records

        (1) Warehousekeeper is obliged to keep stock records in customs warehouse of type A, C,
D and E. Warehousekeeper is obliged to make stock records accessible to customs office of
surveillance for the purpose of execution of inspection.
        (2) A person specified by customs office keeps stock records of goods released to
warehousing in customs warehouse regime in a manner approved by customs office.
        (3) Under the conditions pursuant to Article 303 paragraph 5, customs office does not
need to request the keeping of stock records, if it is specified in the authorization pursuant to
Article 305, that depositor is responsible for fulfilment of liabilities resulting from
warehousing of goods in customs warehouse regime including an ensuring that goods
warehoused in customs warehouse should not be withdrawn from customs surveillance and
goods are released for warehousing in customs warehouse regime on the basis of written
customs declaration pursuant to Article 78 to 117 or on the basis of administrative document
pursuant to Article 118 paragraph 3.
        (4) Goods released for warehousing in customs warehouse regime is put down into
stock records when it is taken to customs warehouse. In customs warehouse of type F customs
office keeps records containing data according to paragraph 5.
        (5) Stock records includes
a) designation of country from which goods were imported, data about loading pieces and
    description of goods, numerical code of customs approved determination and data about a
    weight of goods corresponding to data specified in customs declaration for release of
    goods into a regime,
b) registration number of the customs declaration on the basis of which the destination
    approved by the customs is assigned to goods, by which the warehousing in customs
    warehouse is finished,


51)
   The Act No. 18/1996 Coll. on prices as amended by the Act No. 196/2000 Coll.
52)
   For example the Additional Protocol to the Agreement between the states that are the parties of the North-
Atlantic Pact and other states participating in the Partnership for peace relating to the statute of their armed
forces (the Notification No. 325/1997 Coll).



                                                     132
c) date and reference to other customs warehouses and other documents relating to releasing
    of goods into a regime and for termination of warehousing goods regime in customs
    warehouse,
d) data enabling to monitor goods movement including their placement and data relating to a
    transfer of goods among customs offices without termination of customs warehousing
    regime,
e) data relating to common warehousing of goods with different customs status,
f) data relating to usual mode of goods handling,
g) information relating to temporary transfer of goods from the area of customs warehouse,
h) additional data necessary for goods identification.
        (6) Customs office can consider the records to be stock records if it includes all
necessary data for customs surveillance execution, taking into account a type of customs
warehouse and customs formalities for release of goods into regime and its termination.
        (7) Stock records of customs warehouse of type D includes besides data according
paragraph 5, data obligatorily specified in customs declaration for the release of goods into
regime of warehousing in customs warehouse.
        (8) Stock records has to be kept in order to enable to detect an actual status of goods
in regime of warehousing in customs warehouse. The warehousekeeper shall submit to
customs office of surveillance information about the actual status of goods within a term
specified by customs office.
        (9) If Article 311 paragraph 2 is applied, customs value of goods corresponding to
their customs value before their handling, shall be written down into stock records.
        (10) The provisions of paragraph 5 and paragraphs 7 to 9 shall also be applied by
simplified procedure pursuant to Article 118 to 138.
        (11) Goods released to customs warehousing regime in customs warehouse type A, C
or D, shall be put down into stock records pursuant to paragraph 4 first sentence, in the
moment, when they physically occur in customs warehouse on the basis of data
acknowledged or accepted by customs office of surveillance or customs office of release into
regime.
        (12) If goods are released into warehousing regime to customs warehouse of type E,
record of goods into stock records pursuant to paragraph 2 shall be realized immediately upon
a placement of goods into the warehouse.
        (13) If customs warehouse is used as a temporary warehouse, record into stock records
pursuant to paragraph 2 shall be performed
a) immediately, when goods are released into customs warehousing regime upon submission
    of customs declaration for release of goods into regime, or
b) before the term expiration pursuant to Article 73 paragraph 2, if local customs procedure
    pursuant to Article 136 is applied, considering release of goods from temporary
    warehousing into customs warehousing regime.
        (14) Data relating to termination of customs warehousing regime have to be recorded into
stock records
a) immediately, in case of an assignment of other approved determination to goods based on
    submitted customs declaration,
b) at the latest when goods leave the area of customs warehouse, if simplified procedure is
    applied.

                                        Article 307




                                            133
Terms for warehousing

        (1) Term during which goods can be released to customs warehousing regime is not
limited.
        (2) In the special cases, especially in case protection of life and health of persons or
protection of the other goods warehoused in customs warehouse requests it, customs office
can specify the term within which the warehousekeeper is obliged to propose other customs
approved determination for warehoused goods.

                                         Article 308

Goods handling

        (1) Imported goods placed in customs warehouse can be handled only in usual manner
necessary for their storage, improving of their appearance or sales quality, for their preparation
for distribution or further sale. A list of usual manners of handling imported goods in customs
warehouse is given in Annex 17.
        (2) Goods placed in customs warehouse can be handled only on the basis of an
authorization of customs office of surveillance issued upon a written request. The request is
submitted on the case-to-case basis for every handling before the handling of goods begins. The
request for use of usual manner of the handling has to include data necessary for use of
provisions arranging customs warehousing regime. A confirmation of the request by customs
office is considered to be an issue of the authorization for use of usual manner of handling. The
customs office shall specify conditions of the handling of goods in a customs warehouse.
        (3) In the authorization for operating a customs warehouse pursuant § 305 or in case of
customs warehouse of type E, usual manner of handling, use of which is expected, can be
specified.

                                           Article 309

             Temporary exemption of the goods and common storage of the goods

        (1) Goods released for customs warehousing can be in some reasonable cases temporarily
exempted from customs warehouse. Exemption of goods from customs warehouse has to be
permitted in advance by customs office on the basis of the written request. The customs office
shall specify the conditions in the authorization under which the exemption can be performed.
        (2) Goods removed from customs warehouse can be handled in usual manner.
        (3) The written request pursuant to paragraph 1 shall be submitted to customs office on
case-to-case basis.
        (4) If the request for the authorization for temporary exemption of goods includes
necessary data relating to customs warehousing regime, customs office shall grant the
authorization by a confirmation of the request by an imprint of a stamp and signature.
        (5) Customs office may permit the temporary exemption of goods from customs
warehouse; it shall specify this fact in the authorization. Notification on temporary exemption
of goods from customs warehouse shall replace the request pursuant to paragraph 1, if it is
notified by the manner specified by customs office.
        (6) Customs office of surveillance shall permit to warehouse Slovak and foreign goods
within the same warehouse, if it does not affect a regular course of customs warehousing
regime.



                                             134
        (7) If common warehousing pursuant to paragraph 6 disables a determination of
customs status of any article, customs office of surveillance shall permit common
warehousing only in case of similar goods. Same goods are goods belonging to the same
numerical character of combined nomenclature with the same commercial quality and
technical properties.
        (8) On the basis of a proposal of an entitled person, customs status of foreign goods or
customs status of Slovak goods can be recognized to same goods warehoused together pursuant
to paragraphs 6 and 7, to which an assignment of customs approved determination is proposed.
The customs status may not be granted to larger quantity of goods than a quantity warehoused in
customs warehouse having actually this customs status in the moment when goods proposed to
the customs approved destination is discharged from it.
        (9) If in the case of total destroy of goods or of irrecoverable loss of goods released to
regime of warehousing in customs warehouse the warehousekeeper can not provide evidences on
actual quantity of goods, a quantity of goods destroyed or irrecoverably lost shall be determined
by a difference between the quantity of goods of the same type released to customs warehousing
regime and the quantity of goods of the same type which occurred in the warehouse premises
after the destroy of goods or irrecoverable loss of them had occurred.

                                         Article 310


Transfer of goods

        (1) Customs office can permit to transfer goods released to customs warehousing regime
from one customs warehouse to another customs warehouse.
        (2) For the transfer of goods between customs warehouses without termination of
customs warehousing regime a form of Single Administrative Document pursuant to Article
79 shall be applied. A process of filling and handling the form of Single Administrative
Document for the purpose of transfer of goods between customs warehouses for a standard
procedure and simplified procedure shall be established by generally binding legal regulation
issued by the ministry.
        (3) Simplified procedure shall be applied, if
a) customs office has permitted local customs procedure pursuant to Article 118 paragraph
    6 in a customs warehouse from which goods are despatched and in customs warehouse in
    which goods are to be placed, or it has permitted simplified procedure of the local customs
    procedure for release of goods to customs warehousing regime pursuant to Article 136,
b) the same person is responsible for both customs warehouses, or
c) stock records are electronically interconnected.
        (4) Responsibility for goods transferred between customs warehouses shall pass to a
warehousekeeper of the customs warehouse, in which goods are to be placed, immediately after
the placement of goods in the customs warehouse and their putting down into stock records.
        (5) If goods that are to be transferred, have been handled in usual manner and Article
311 paragraph 2 is applied, a document pursuant to paragraph 2 includes data about nature,
customs value and quantity of the transferred goods, which would be taken into account in
connection with incurrence of a customs debt, if relevant goods were not thus handled.
        (6) Goods released into customs warehousing regime cannot be transferred from
customs warehouse to another customs warehouse without termination of the customs
warehousing regime, if at least one of these warehouses is customs warehouse of type B.

                                             Article 311


                                             135
                                   Incurrence of customs debt

        (1) If customs debt is incurred in respect of imported goods, customs value of these goods
is based on a price actually paid or a price, which is to be paid, and which includes costs for
warehousing and storing of goods during a period within which goods remain in the warehouse.
Such costs do not need to be included in the customs value, in case they are different from the
actually paid price or price which is to be paid for goods.
        (2) If goods referred to in paragraph 1 have been handled in usual manner pursuant to
Article 308, upon a request of a declarant, when determining the sum of import duties, nature
of goods, their customs value and quantity are taken into account. If the goods would have not
been handled in usual manner, these factors would be considered in connection with
incurrence of customs debt.
        (3) If imported goods are released for free circulation by a record in relevant records
pursuant to Article 118 paragraph 3, for purpose of determination of import or export duties,
nature of goods, their customs value and quantity according to their status at time of their
release to customs warehousing regime; without prejudice to verification upon release of
goods pursuant to Article 152. If a modification of rate of import duty occurs during
warehousing of goods in customs warehouse, a rate of import duty valid at the time of
incurrence of customs debt shall be applied for an assessment of the customs debt, if a
declarant does not apply for an application of a rate of import duty valid at the time of the
release of the goods for customs warehousing regime.

                                             Article 312

           Use of customs warehouse for other purposes than for warehousing in customs
                                   warehouse regime

        (1) If it is economically reasonable and does not make customs surveillance difficult,
customs office can permit
a) to warehouse Slovak goods, except from goods referred to in Article 304 paragraph 1 b),
    in customs warehouse,
b) to submit foreign goods to processing operations in customs warehouse under inward
    processing under the conditions stipulated for this customs regime,
c) to process foreign goods in the regime processing under customs surveillance pursuant to
    the conditions stipulated for this customs regime.
        (2) Customs office can request to put down the goods according to paragraph 1, placed in
customs warehouse, into stock records.
        (3) In case of Slovak goods according Article 304 paragraph 1 b), customs office can
request to write down goods into special records, separately from the foreign goods. The
customs office also can decide about warehousing of the goods separately.

                                         Article 313

                                 Processing of agricultural products

         Processing of agricultural products, for which export compensations were paid in
advance can be realized within an area of customs warehouse, provided the special regulation
shall stipulate it.



                                             136
                                            Article 314

                              Operations within customs warehouse

       If operations under inward processing regime or processing under customs surveillance
regime are performed within customs warehouse, provisions of the inward processing regime or
provisions of processing under customs surveillance regime shall be applied accordingly.

                                          Third Section

                                    Inward processing regime

                                     Introductory provisions

                                            Article 315

       Inward processing regime enables to pass through one or more processing operations
within a customs territory for
a) foreign goods intended for re-export from the customs territory in the form of compensating
   products without such goods being subject to import duties or commercial policy measures –
   suspension system,
b) goods released to free circulation regime with repayment or remission of the import duties
   chargeable on such goods, if they are exported from the customs territory in the form of
   compensating products – drawback system,

                                            Article 316

For a purpose of inward processing regime
a) a processing operation means
   1. the working of goods including erecting or assembling them or fitting them to other
       goods,
   2. the processing of goods,
   3. repair of goods including their renovation and reinstatement,
   4. the use of goods which are not to be found in the compensating products, but which allow
       or facilitate the production of those products, even if they are entirely or partially used in
       the process (hereinafter as “manufacturing accessories”)
b) compensating products means all products resulting from processing operation,
c) main compensating product means a compensating product for the production of which
   inward processing regime was authorized by customs office,
d) compensating by-product means a compensating product other than main compensating
   product, which is necessary by-product of the processing operations,
e) equivalent goods mean Slovak goods which are used instead of the imported goods for the
   manufacture of the compensating products if it have the same quality and the same nature as
   the imported goods,
f) yield rate of the processing operation means the quantity of percentage of compensating
   products obtained from the processing operation of a given quantity of imported goods,
g) loss means the part of the imported goods, destroyed or lost during the processing operation,
   especially by evaporation, drying, vaporization in form of a gas or by a drainage,
h) method of quantity rate means the calculation of a proportion of imported goods which are to
   be found in various compensating products in relation to the quantity of the imported goods,


                                               137
i) method of the value rate means the calculation of a proportion of imported goods which are
    to be found in various compensating products in relation to the value of the compensating
    products,
j) operator means a person performing all the processing operations, or part of them.
        (2) The following items are not considered to be the manufacturing accessories referred
to in paragraph 1 b) of fourth point:
a) fuel or energy resources other than the ones necessary for tests of compensating products of
    for defects detection of the imported goods, at which the repair is necessary to perform,
b) other lubricant except from lubricant necessary for tests of compensating products, including
    their setting,
c) facility or tools.

                                           Article 317

       (1) Customs office may allow compensating products to be obtained from equivalent
goods and exported from the customs territory before the importation of the import goods; for
these purposes the foreign goods are considered to be the equivalent goods and the equivalent
goods to be the foreign goods.
       (2) With the approval of customs office, the equivalent goods may be allowed to be at a
more advanced stage of manufacture than the imported goods.
       (3) If Slovak goods, used as the equivalent goods, shall be subject to export duties and be
exported in compensating products before the importation of the foreign goods which are to be
replaced, the holder of the authorization is obliged to secure a customs debt that could arise by
the export of the Slovak goods.


                          Authorization for inward processing regime

                                           Article 318

         (1) Authorization for application of inward processing regime shall be issued at the
request of the person who carries out processing operations or who arranges them to be carried
out.
         (2) The authorization pursuant to paragraph 1 shall be granted to Slovak person only, if
    a) the imported goods can be identified in the compensating products, or where
compliance with the conditions laid down in respect of equivalent goods can be verified; it is
not applicable in case of manufacturing accessories,
     b) the inward processing regime can help to create the most favourable conditions for the
         export or re-export of compensating products, provided that the economic interests of
         the Slovak republic are not adversely affected.
          (3) The authorization pursuant to paragraph 1 can be granted also to an alien, if he/she
imports goods of non-commercial nature and fulfils the conditions pursuant to paragraph 2 a).
         (4) The authorization for application of inward processing regime in the suspension
system shall be granted by customs office only if an applicant has serious intention to re-export
the main compensating products from the customs territory. In this case the application of the
inward processing regime in suspension system can be permitted for all goods, which are to be
processed.




                                             138
          (5) The authorization pursuant to paragraph 1 shall be granted by customs office upon a
statement of relevant body, if special regulation stipulates so.53)
          (6) The authorization for application of the inward processing regime in drawback system
shall be granted by customs office only in the cases referred to in Article 328 paragraph 1 and 2,
if it is possible to export the main compensating products from customs territory.
          (7) For the purpose of paragraph 2 b), the customs office shall specify the way of
identification of the imported goods found in the compensating products, or shall perform
necessary measures for verification of observance of conditions of duly course of equivalent
substitution operation. The customs office shall apply the following ways of the identification of
goods, in particular:
a) marking or description of a special mark or serial number,
b) affixing of plumbs, seals, imprint of a stamp or other characteristics,
c) sampling,
d) presentation of a drawing or technical description,
e) analysis performing,
f) verification of stock records or other documents proving the compensating products have
     been produced from the imported goods.
          (8) The request shall be submitted to the customs office authorized according to a place
of a performance of a processing operation. Where the performance of consequent processing
operation is expected at places being in the scope of another customs office, the request for issue
of common authorization for all the processing operations can be submitted. In this case, the
request containing details about the sequence of the processing operations and about the places at
which the operations shall be performed, shall be submitted to the customs office authorized
according to the place of the performance of the first processing operation.
          (9) If the processing operation is performed based on an agreement on performance of
processing operations for a reward concluded by and between two persons having a base or
being resident at the customs territory, the request shall be submitted by main responsible person
or it shall be submitted on behalf of him/her.
          (10) In specific and reasoned cases, customs office can permit the performance of
processing operations under inward processing regime before the issue of written authorization,
but not before the day of request lodging.
          (11) Customs office may request from the holder of regime or authorization to keep or to
ensure keeping of stock records, that indicates quantity of imported goods released for inward
processing regime and received compensating products along with details necessary for
monitoring of processing operations and correctness of calculation of import duties.
          (12) The stock records have to be available for customs office of surveillance for
inspection performance necessary for duly application of the regime. If the processing operations
are performed at several places, stock records have to include data relating to application of
inward processing regime at any place. If stock records kept by the holder of authorization for
commercial purposes enables to provide inspection of duly application of inward processing
regime, the customs office can consider it to be the stock records pursuant to this paragraph.

                                                    Article 319

       (1) Customs office shall specify the period in the authorization, within which the
compensating products must be exported or re-exported, or assigned another customs-approved
determination. That period shall take account of time required to carry out the processing


53)
      For example the Act No. 223/2001 Coll. on wastes.


                                                          139
operations and further handling of the compensating products. In reasonable cases, the customs
office can extend the period for the re-export.
        (2) The period pursuant to paragraph 1, shall begin to pass from the date on which the
foreign goods are placed under the inward processing regime. The customs office extend this
period on the basis of submission of a duly substantiated request by the holder of the
authorization. For reasons of simplification, the customs office may decide that a period
which begins to pass in the course of a month or quarter shall expire on the last day of a
subsequent month or quarter respectively.
        (3) Where Article 317 paragraph (3) applies, the customs office shall specify the
period within which the foreign goods must be proposed for release into the inward
processing regime. That period shall pass from the date of acceptance of the customs
declaration for the export of compensating products obtained from the corresponding
equivalent goods.
        (4) The customs office shall specify the period for termination of the regime in the
authorization.
        (5) Application of monthly statement of import of the foreign goods or of export of
compensating products (hereinafter “monthly statement”) or quarterly statement of import of the
foreign goods or of export compensating products (hereinafter “quarterly statement”) shall be
permitted by customs office, if imported goods are regularly released into the inward processing
regime, while the period for the re-export shall be approximately the same.
        (6) If the monthly statement is applied, the periods for the re-export that have begun to
pass in the course of a month shall end on the last day of a month on which the period for the re-
export of the goods released as the last ones into the inward processing regime in the relevant
month shall expire.
        (7) If the quarterly statement is applied, the provision of paragraph 6 shall be applied
accordingly.
        (8) The specimens of monthly and quarterly statements and the details about filling of
these documents shall be specified by generally binding legal regulation issued by the ministry.

                                                Article 320

                           Determination of the yield rate of processing operation

         (1) Customs office shall set either the yield rate of the processing operation or where
appropriate, the method of determining such rate. The yield rate of the processing operation
shall be determined on the basis of the actual circumstances in which the processing operation
is, or is to be, carried out.
         (2) The yield rate of the processing operation or a method of its determination shall be
specified on the basis of production data and has to be controllable from records of its operator.
         (3) The standard yield rate in case of processing operation usually carried out under
clearly defined technical conditions involving goods of substantially uniform technical
characteristics and resulting in the production of compensating products of uniform quality is
specified in Annex 18. The standard yield rate shall be applied only to imported goods of
known commercial quality corresponding to the standard quality stipulated in a special
regulation.54)

                                                Article 321


54)
      For example the Act No. 264/1999 Coll.


                                                   140
     Authorization for application of the inward processing regime at simplified procedure

        (1) Provisions of Article 118 shall apply for simplified procedure in the inward
processing regime.
        (2) Customs office can consider a submission of customs declaration by which release to
inward processing regime is proposed to be the request for authorization of the inward
processing regime; in this case a decision on release of goods into the regime shall be considered
to be the authorization to perform this regime.
        (3) In reasoned cases, at simplified procedure, customs office may request submission of
additional documents, containing the following data unless they are stated in the customs
declaration:
a) name or business name and the place of permanent residence or seat of applicant, unless the
    applicant is identical with a declarant,
b) name and business name and place of permanent residence or seat of an operator, unless the
    operator is a person identical with a person of applicant or declarant,
c) data about characteristics of processing operation,
d) commercial description and technical description of the compensating products,
e) proposed yield rate, eventually a method of its determination,
f) proposed period for re-export,
g) proposed place of carrying out of processing operation.

                                            Article 322

                 Equivalent goods in suspension system and in drawback system

        (1) Customs office may permit to apply equivalent goods at processing operations, that
have to meet the following conditions:
a) they have to be classified within the same subitem of the combined nomenclature,
b) they have to be of the same quality,
c) they must have the same technical characteristics as the imported goods.
        (2)     If customs office permits to apply equivalent goods in inward processing regime,
special measures that are to be carried out, shall be specified in authorization to ensure
observance of the provisions on equivalent goods.
        (3) Customs office may permit equivalent goods to be at a more advanced stage of
manufacture than imported goods provided that considerable part of the processing to which the
equivalent goods are subjected, shall be performed within the premises of the holder of the
authorization or within premises in which the operation is performed on his/her account.
        (4) If customs office permits to apply equivalent goods in the inward processing regime
without prior export, an acceptance of customs declaration for termination of the regime shall
modify a customs status of the imported goods and equivalent goods. If the holder of the
authorization puts the imported goods on the market within the customs territory in unaltered
state or in the form of compensating products before the termination of the regime, the customs
status of the imported goods and of equivalent goods shall be modified by the putting goods on
the market within the customs territory; this modification shall not result in a modification of
origin of exported goods.
        (5) If as a result of total destruction or irretrievable loss of goods in unaltered state or
compensating products, the holder of the authorization may not provide evidences about actual
quantity of goods, quantity of the destructed or irretrievably lost goods shall be determined by
difference between the quantity of imported goods of the same type released into regime and the



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quantity of goods of the same type which have occurred in a warehouse of the holder of the
authorization after it had come to the destruction of goods or to their irretrievable loss.

                                        Article 323

                                        Prior export

        (1) Prior export enables to export, compensating products obtained from equivalent
goods, from customs territory prior to release of the imported goods to inward processing regime
in suspension system.
        (2) At the prior export, the customs status of goods shall be modified in the case of
a) exported compensating products by acceptance of export customs declaration and under
    the conditions, that the imported goods shall be released into regime,
b) imported goods and equivalent goods by release of imported goods into regime.

                                        Article 324

                          Termination of inward processing regime

        (1) Inward processing regime in suspension system for imported goods shall terminate, if
another customs-approved determination for compensating products or unaltered goods has been
proposed and conditions for regime application have been fulfilled. If equivalent goods and
prior export are applied, the inward processing regime shall be terminated by acceptance of
customs declaration for the foreign goods.
        (2) For the purposes of inward processing regime termination, the re-export of
compensating products from the customs territory is considered to be also
a) delivery of compensating products to persons to which relief from import duty according
    to international agreements relates,
b) delivery of compensating products to armed forces of another states located at the territory
    of the Slovak Republic in accordance with a special regulation,
c) delivery of civil airplanes to airline companies with their seats at the customs territory,
d) repair, adjustment or the manufacturing of civil airplanes or part of civil airplanes;
    customs office of surveillance shall permit termination of inward processing regime, if
    goods or products in civil air sector have been used for the first time in a prescribed
    manner provided that holder’s records on inward processing enable verification of
    correctness of regime application,
e) assignment of permitted customs-approved determination for compensating by-products,
    the destruction of which is, under customs surveillance, forbidden by a reason of
    protection of environment; for these purposes it is necessary to prove, that the regime can
    not be terminated ordinarily or that the termination of the regime is uneconomical.
        (3) The customs office shall release unaltered goods or main compensating products
into the free circulation regime provided that a relevant person shall pay the compensation
interest pursuant to Article 325 paragraph 4, if he/she cannot propose a customs-approved
determination for these goods or products, in which goods are not subject to the import duties.
        (4) The compensation interest is a payment compensating difference in state revenue that
has occurred when customs debt that should have been settled within the period specified for
goods released for free circulation, was settled later.
        (5) The customs office shall release goods pursuant to paragraph 3 to free circulation
regime provided that it is not in contradiction with other provisions relating to the release of
goods to free circulation regime .


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                                            Article 325

                             Customs debt and compensation interest

        (1) When a customs debt has incurred from compensating goods or unaltered goods,
the amount of such debt shall be determined on the basis of the conditions specified for
imported goods at the time of acceptance of the declaration for release of these goods under
the inward processing regime.
        (2) If at the time of acceptance of the customs declaration referred to in paragraph 1
the import goods fulfilled the conditions for application of preferential tariffs within tariff
quotas or ceilings, they shall be eligible for any preferential tariff treatment existing in respect
of identical goods at the time of acceptance of the declaration for release into free circulation
regime.
        (3) The provision of paragraph 1 shall not be applied if compensating products:
a) shall be subject to the import duty assessed in accordance with regulations of relevant regime
   into which they have been released with suspensive exemption from import duty or assessed
   in accordance with regulations of free customs zone or free customs warehouse in which they
   are placed. However, a person to whom the authorization has been issued, may ask for the
   duty on those products to be assessed in the manner referred to in paragraph 1. In cases where
   the compensating products have been assigned a customs-approved determination referred to
   above other than processing under customs surveillance, the amount of the import duty levied
   shall be at least equal to the amount calculated in accordance with paragraph 1;
b) may be subject to the rules governing assessment of duty laid down under the regime of
   processing under customs surveillance where the import goods could have been released into
   that regime.
         (4) If the customs duty has arisen from the compensating products or from unaltered
goods, the debtor shall be obliged to pay the compensation interest from relevant import duties.
        (5) The compensation interest shall not be paid if
a) customs duty has arisen by the reason of application of preferential tariff treatment
    according to international agreement,
b) waste and scrap have arisen by destruction of goods released into free circulation regime,
c) quantity of compensating by-products released into free circulation regime is proportional
    to a quantity of exported main compensating products,
d) compensation interest does not exceed the amount of 800 SKK per one item of goods
    specified in customs declaration for release of goods into free circulation regime,
e) the customs debt has arisen pursuant to Article 328 paragraph 11 and import duties have
    not been exempted or returned.
        (6) If holder of the authorization requests for release of goods into free circulation
regime for the reason of export being no longer economical from the point of view of the
conditions fulfilment he/she has expected from the export, or export has not been realized and
causal circumstances occurred without his/her fault, he(she) may request the customs office
not to apply the compensation interest.
        (7) The customs office shall not apply the compensation interest if
(a) a request relates to compensation interest from the amount not exceeding SKK 120 000
    per one settlement,
b) a holder of authorization shall prove that circumstances referred to in paragraph have
   occurred.




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        (8) The release of compensating products or unaltered goods into free circulation regime
permitted by customs office may be conditioned by customs debt securing, the amount of which
shall be determined taking compensation interest into account.
        (9) The compensation interest corresponds to amount of 200% of discount rate of the
National Bank of Slovakia, valid at the first day of the quarter.
        (10) The compensation interest shall be calculated on the basis of the import duties
and rate of interest referred to in paragraph 9 for the period at which goods occurred in the
inward processing regime. The customs office shall levy compensation interest, if this period
has exceeded one month.

                                          Article 326

                                          Statement

        (1) A holder of authorization, with the exception according to in paragraph 5, is obliged
to submit a written statement of processing operations in the inward processing regime to
customs office of surveillance. The statement shall include the following data:
a) authorization number,
b) quantity of every type of imported goods and data from customs declaration for its release
    into a regime,
c) numeric character of the combined nomenclature of imported goods,
d) customs value of imported goods and rate of import duties, which goods are subject to,
e) established yield rate of processing operations,
f) nature and quantity of compensating products and proposed customs-approved
    determination along with data from customs declaration by which the relevant customs
    approved determination is proposed for the compensating products,
g) value of compensating products,
h) amount of import duties that is to be paid from imported goods, which is expected to be
    released into free circulation regime,
i) quantity of imported goods released for inward processing regime in tripartite carriage,
j) additional necessary data.
        (2) If simplified procedure is applied for release into the inward processing regime or for
termination of this regime, customs declaration and related documents referred to in Article 118
paragraph 5 shall be applied. Statement includes also data about the quantity of goods, which are
expected to be released into free circulation regime.
        (3) The statement is to be submitted not later than 30 days after the period for re-export
has expired. If monthly or quarterly statement is applied, the statement shall be submitted every
month or quarter.
        (4) If prior export has been applied, the statement shall be submitted not later than 30
days after expiry of the period specified by the customs office taking into account time necessary
for acquisition and transport of goods to customs territory but which shall not exceed 6 months;
this period can be extended by the customs office based on reasoned request of holder of the
authorization for 12 months at the most.
        (5) Customs office can determine in the authorization, that statement shall not be
performed by a holder of authorization. In this case the statement shall be performed by the
customs office within the period referred to in paragraphs 3 and 4.
        (6) Import duties for imported goods in the form of compensating products or
unaltered goods considered to be released for free circulation, shall be paid by submission of
the statement at the latest, that can be based on a preliminary customs declaration.



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        (7) If a designation of other payment items relating to imported goods is necessary for
determination of amount of import duties, the statement shall also include these items and a
ratio of imported goods included in compensating products.
        (8) The statement can be submitted with approval of customs office
a) by a device processing and transferring data,
b) on customs declaration for release into inward processing regime,
c) in another manner.
          (9) Customs office of surveillance shall verify statement and its result shall be recorded
on relevant document on statement. It shall inform a holder of authorization about result of
verification.
          (10) If imported goods have been released into inward processing regime upon one
authorization, however based on several customs declarations, compensating products or
unaltered goods to which customs-approved determination has been assigned, are considered to
be obtained from imported goods that have been released to the regime according to the first
accepted customs declaration.

                                          Article 327

                             Specific commercial policy measures

       (1) If specific commercial policy measures are stipulated for goods
a) released into free circulation regime, they shall not be applied at release of goods to the
    inward processing regime in suspension system, not even during period within which
    goods are under inward processing regime in suspension system,
b) transported to customs territory, they shall be applied, if imported goods have been
    proposed to the inward processing regime.
       (2) Commercial policy measures for export of unaltered goods or compensating products
do not relate to re-export of the foreign goods from the inward processing regime. It is without
prejudice to commercial policy measures applied at export of the products having their origin in
the Slovak Republic.

                                              Article 328

               Release of goods to the free circulation regime under drawback system

        (1) Drawback system can be applied to all the types of goods except the goods that in
the time of customs declaration for release to the free circulation regime
a) shall be subject to quantity import limitations,
b) could be subject to preferential rate measures or unilateral measures referred to in Article
    18 paragraph 2 d) and paragraph 3 b) and c) within the customs quotas,
c) shall be subject to import duties within state agricultural policy or according to special
    measures applicable to certain goods that result from processing of agricultural products.
        (2) Drawback system can be applied provided that export substitution for compensating
products was not determined at the moment of acceptance of customs declaration for release of
imported goods into free circulation regime.
        (3) A declarant shall specify in customs declaration for release of goods into free
circulation regime, that the goods shall be used in drawback system and he/she shall specify
data about authorization.
        (4) The declarant shall enclose the authorization to customs declaration for the release
of goods for free circulation upon a request of customs office.


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        (5) Except for application of Article 321, customs declaration for release of goods into
free circulation regime in drawback system shall be submitted to one of customs offices of
release to a regime given in the authorization.
        (6) If Article 321 is applied, customs declaration referred to in paragraph 5 shall be
submitted to one of competent customs offices.
        (7) Additional customs declaration referred to in Article 118 paragraph 4 shall be
submitted within specified period, not later than in the time of submission of a request for
repayment of import duties.
        (8) A holder of authorization can request for repayment or remission of import
payments provided that he/she shall observe conditions for application of relevant regime and
prove to customs office, that imported goods released into free circulation regime and applied
in the form of compensating goods or unaltered goods in drawback system, has been
a) exported, or
b) released for the purpose of the subsequent re-export to transit regime, customs
    warehousing regime, temporary use or inward processing regime in suspension system,
    or they have been placed in free customs zone or in free customs warehouse.
         (9) Temporary export of compensating products referred to in Article 330 paragraph 1
is not considered to be an export, except from cases when such products have not been re-
imported to the customs territory within the specified period.
        (10) For the purpose of assignment of customs approved determination referred to in
paragraph 8 b), compensating products or unaltered goods are considered to be the foreign
goods.
        (11) Where compensating products or goods in the unaltered state placed under
customs regime or in a free zone or free warehouse in accordance with paragraph 8 are
released for free circulation, the amount of import duties repaid or remitted shall be
considered to constitute the amount of the customs debt.

                                          Article 329

                     Request for repayment or remission of import duties

         (1) A request for repayment or remission of import duties shall be submitted by a holder
of the authorization in two copies.
        (2) The request for repayment or remission of import duties shall include
a) data on customs declaration,
b) quantity of every type of imported goods for which the repayment or remission of import
    duties is requested,
c) numerical code of the combined nomenclature of imported goods,
d) customs value of imported goods and rates of import payments to which they are subject
    on the day of acceptance of customs declaration for release of goods into free circulation
    regime in drawback system,
e) the day of release of imported goods into free circulation regime in drawback system,
f) data on customs declaration, on the basis of which the imported goods has been released
    into free circulation regime in drawback system,
g) type and quantity of compensating products and customs approved determination which
    is to be assigned to them,
h) value of compensating products,
i) specified yield rate,




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j) data on customs declaration, on the basis of which customs approved determination
    referred to in Article 328 paragraph 8, 10 and 11 have been assigned to compensating
    products or goods in unaltered state,
k) amount of import payments which is to be repaid or remitted and selected compensation
    interest taking import duties for compensating products into account.
        (3) The customs office shall repay or remit import duties if a holder of the authorization
submits a request for repayment or remission of import duties within the period of six months
from the day of assignment of one of customs-approved determinations referred to in Article 328
paragraph 8 to compensating products.

                                           Article 330

                       Processing operation outside of customs territory

        (1) Customs office can permit, in accordance with conditions stipulated for the outward
processing regime, to export temporarily, compensating products for the purpose of further
processing, out of customs territory.
        (2) At re-imported goods, customs debt shall be determined by assessment of import
duties
a) from compensating products or from goods in unaltered state, referred to in paragraph 1,
    pursuant to Article 325 paragraph 1 and 2, and
b) from re-imported products after processing out of customs territory; the amount of import
    duties shall be calculated according to provisions on the outward processing regime under
    the same conditions, which would be applied if the products exported in the outward
    processing were released into free circulation regime before export realization.


                                         Section Four

                       Processing regime under customs surveillance

                                           Article 331


                                     Purpose of the regime

        The procedure for processing under customs control shall allow the import goods to be
used in the customs territory in operations which alter their nature or state, without their being
subject to import duties or commercial policy measures, and shall allow the products resulting
from such operations (hereinafter as „processed products“) to be released for free circulation
at the rate of import duty appropriate to them.


                                           Article 332

                                   Granting of authorization

       (1) Authorization for processing under customs surveillance shall be granted at the
request of the person who carries out the processing or arranges for it to be carried out.



                                               147
         (2) Authorization shall be granted only to persons established in the Slovak Republic
if:
a) the imported goods can be identified in the processed products;
b) the goods cannot be economically restored after processing to their description or state as it
    was when they were placed under the regime of customs surveillance;
c) application of the regime cannot result in circumvention of the effect of the rules
    concerning origin and quantitative restrictions applicable to the imported goods;
d) the necessary conditions for the procedure to help create or maintain a processing activity
    in the Slovak Republic without adversely affecting the essential interests of the Slovak
    republic at manufacture of the same or similar goods are fulfilled..

                                           Article 333

                                       Standard procedure

        (1) A request for granting authorization referring to in Article 303 paragraph 5 is
submitted at customs office in the territory area of which the processing operations are to be
performed.
        (2) If the processing operations are to be performed by an applicant, or they are
performed on his/her account, the request shall include data about sequence of the processing
operations at places, where the processing operations are to be performed.
        (3) The authorization for processing under customs surveillance made out referred to in
Article 303 paragraphs 6 to 8 shall be granted by the customs office to which the request referred
to in paragraph 1 has been submitted.
        (4) The customs office shall specify a period in the authorization, within which the
customs approved determination for processed products has to be assigned, while time necessary
for execution of processing operations and time necessary for assignment of customs approved
determination for processed products are taken into account.
        (5) The customs office can determine in the authorization, for a holder of authorization
to keep stock records or to ensure keeping of stock records that proves quantity of imported
goods released to the regime of the processing under customs surveillance, quantity of processed
products resulting from such processing, data necessary for a performance of inspection of
processing operations and correct calculation of import duties. The stock records about
processing under customs surveillance has to be available for customs office. If the stock records
kept by applicant for commercial purposes allows to perform the inspection of observance of
conditions for processing under customs surveillance, it can be considered to be the stock records
for the purpose of the customs supervision. Customs office shall determine rate of yield of
processing operation or methods of its determination in authorization; provisions Article 320
paragraph 1 and 3 shall be applied accordingly.

                                           Article 334

                                      Simplified procedure

       (1) Simplified procedure can be applied in processing under customs surveillance, if
processing operations are performed in the territory area of one customs office.
       (2) Provisions of Article 118 shall apply for simplified procedure in processing under
customs surveillance. The customs office may consider the submission of the customs
declaration suggesting the release of the goods to the processing under customs surveillance, to
be the application for authorization for the processing under customs surveillance; in this case


                                             148
the permission for release goods to regime shall be considered to be authorization to perform this
regime, as well.
       (3) For the purpose of the paragraph 2, a declarant shall enclose to customs declaration a
document including the following data
a) name and surname or business name and the place of permanent residence or base of
    applicant, unless the declarant and the applicant is the same person,
b) name and surname or the business name and place of permanent residence or base of a
    person performing processing operations, unless it is the applicant or the declarant,
c) data on a nature of processing operation,
d) commercial description and technical description of processed products that to be obtained,
e) rate of yield of processing operation or a method of its determination,
f) expected time necessary for processing under customs surveillance,
g) presumptive place of carrying out of processing operations.

                                             Article 335

                       Application of processing under customs surveillance

       Provisions of Article 319 and 320 shall apply accordingly for determination and lapse of
time periods and for determination of rate of yield of processing operations in the processing
under customs surveillance.

                                             Article 336

                                 Special provision on customs debt

        (1) Where a customs debt is incurred in respect of goods in the unaltered state or of
products that are at an intermediate stage of processing as compared with that provided for in
the authorization, the amount of import duties shall be determined on the basis of the
conditions appropriate to the import goods at the time of acceptance of the customs
declaration relating to the placing of the goods under the regime for processing under customs
surveillance.
        (2) Where the import goods qualified for preferential tariff treatment when they were
placed under the procedure for processing under customs control, and such preferential tariff
treatment is applicable to products identical to the processed products released for free
circulation, the import duties to which the processed products are subject shall be calculated
by applying the rate of duty applicable under that preferential tariff treatment.
        (3) If the preferential tariff treatment in respect of the import goods is subject to tariff
quotas or tariff ceilings, the application of the preferential tariff treatment in respect of the
processed products shall be subject to the condition that the said preferential tariff treatment is
applicable to the import goods at the time of acceptance of the declaration of release to free
circulation regime. In this case, the quantity of import goods actually used in the manufacture
of the processed products released for free circulation shall be charged against the tariff
quotas or ceilings in force at the time of acceptance of the declaration of release to free
circulation regime and no quantities shall be counted against tariff quotas or ceilings opened
in respect of products identical to the processed products.

                                             Article 337

                    Termination of the processing under customs surveillance


                                                149
        (1) The processing under customs surveillance shall terminate by assignment of the
customs approved determination for processed products.
        (2) Customs declaration for termination of the processing under customs surveillance
shall be submitted at one of customs offices specified in the permission.
        (3) A holder of authorization shall submit a settlement of processing operations in the
processing under customs surveillance to customs office within thirty days after expiry of a
period for termination of the processing under customs surveillance. The settlement shall include
the following data:
a) number of permission,
b) quantity and type of imported goods and data about customs declarations, based on which
    imported goods were released to the processing under customs surveillance,
c) numeric character of the combined nomenclature of imported goods,
d) customs value of imported goods,
e) rate of yield of processing operations determined in the permission,
f) nature, quantity and customs approved determination assigned to processed products, along
    with data about the customs declarations based on which the given products were assigned
    customs approved determination,
g) processing operations costs, if paragraph 6 letter d) is to be applied,
h) numeric character of the combined nomenclature of processed products.
        (4) If simplified procedure for release to the processing under customs surveillance is
applied, the customs declaration and the documents referred to in Article 118 paragraph 5 shall
be submitted.
        (5) Settlement can be submitted
a) a) upon the approval of the customs office by a data processing and transferring device ,
b) on customs declaration for release of goods to the processing under customs surveillance,
c) by other way determined for customs office .
        (6) If processed products are released to free circulation regime , customs value of these
products according to a declarant proposal realized at the day of acceptance of customs
declaration for the release of goods for free circulation regime is
a) customs value of the same or similar goods produced in another country, determined at the
    same or comparable time,
b) their selling price provided that it is not influenced by connection between a purchaser and a
    seller,
c) selling price of the same or similar goods at the customs territory, unless it is influenced by
    connection between a purchaser and seller,
d) customs value of imported goods, to which processing operations costs are to be added.
        (7) If commercial policy measures are applied to the imported goods at the time of
acceptance of customs declaration for release of processed products to free circulation regime ,
such measures shall be applied to the processed products provided that they relate to the same
goods as processed products are. In such case, these commercial policy measures shall be
applied to quantity of imported goods really used in the manufacture of the processed products
released for free circulation.

                                         Section Fi ve

                                   Regime of temporary use

                                           Article 338



                                             150
                              Purpose of regime of temporary use

       The temporary importation regime shall allow the use in customs territory, with total
or partial relief from import duty and without their being subject to commercial policy
measures, of the import goods intended for re-export without having undergone any change
except normal depreciation due to the use made of them.

                                          Article 339

                                    Definitions of concepts

       For the purpose of the regime of temporary use:
a) customs office of entry means customs office through which goods enter to customs territory
   based on a document according to international agreement, 49)
b) customs office of exit means customs office through which goods leave customs territory,
   based on a document according to international agreement, 49)
c) transport mean means a mean used for transport of persons or goods including spare parts,
   usual accessories and equipment, as well as facility for attachment or protection of goods in
   case they are imported by transport mean,
d) commercial use of transport mean means transport of persons in return for payment or
   transport of goods,
e) private use of transport mean means its use by importing person for private purposes only,
   with the exception of carriage for commercial purposes,
f) transport under the customs seal means use of container identifiable by attachment of the
   customs seal, for carriage of goods ,
g) operator of container or a pallet means a person, that controls a movement of the container or
   pallet,
h) user of regime for container or pallet means operator of the container or pallet or his/her
   representative,
i) internal carriage means carriage of persons getting on at customs territory and thereafter
   they got off at this customs territory, or carriage of goods loaded at customs territory and
   unloaded at this territory thereafter .

                                          Article 340

                            Permission for regime of temporary use

       (1) Permission for temporary importation shall be granted at the request of the person
who uses the goods or arranges for them to be used.
       (2) The customs authorities shall refuse to authorize use of the temporary importation
procedure where it is impossible to ensure that the import goods can be identified..
       (3) Customs office shall determine the period within which import goods must have
been re-exported or assigned a new customs-approved determination and such period must be
long enough for the objective of authorized use to be achieved in the regime of temporary use,
usually maximum 24 months. Without prejudice to the special periods laid down in
accordance with Article 141, the maximum period during which goods may remain under the
temporary importation procedure shall be 24 months. The customs office may, however, at
the request of the person extend the period appropriately.

                                         Section Six


                                             151
          Total relief of goods released to temporary use regime from import duty for the
                                  goods other than transport means

                                           Article 341

                              Equipment for practice of profession

        (1) Customs office shall release to temporary use regime with total exemption from
import duty equipment for practice of profession, namely
a) equipment for printing or radio broadcast or television broadcast, which is necessary for
    foreign press representatives, radio or television companies coming into customs territory
    to produce reportage, records or to broadcast the programmes,
b) cinematographic equipment necessary for a foreign person coming into the customs
    territory to make a film,
c) other equipment necessary for a practice of a profession, business or employment of a
    foreign person coming into the customs territory to fulfil a certain task; the relief shall not
    apply to an equipment that is to be used for the industrial manufacture or packing of goods
    or for exploitation of natural sources, for a construction or maintenance of buildings or
    earthmoving and similar jobs, with exception of hand tools,
d) auxiliary devices and accessories of the equipment specified in letters a) to c).
          (2) Customs office shall release equipment for a practice of a profession to the regime
of temporary use if this equipment
a) is owned by a foreign person,
b) has been imported by a foreign natural person,
c) is used exclusively by a foreign natural person coming in to customs territory or it is used
    under his/her direct surveillance.
        (3) Provision of paragraph 2 letter c) shall not relate to cinematographic equipment
imported for making films, television programmes or other audio-visual works according to co-
production agreement concluded with Slovak person.
        (4) Provision of paragraph 2 letter c) shall not apply, if equipment for a practice of a
profession is used by Slovak person that is a contractual party in production of common
broadcast or television programmes.
        (5) The relief from import duty shall relate to the same conditions to spare parts
subsequently imported for a repair of the equipment for practice of profession released to the
regime of temporary use .

                                          Article 342

        Goods determined for exhibition or use at exhibitions, fairs, sessions or similar events

       Customs office shall release to the regime of temporary use with total relief from the
import duty
a) goods determined for an exhibition or presentation at an event(Article 262 paragraphs 2
   and 3),
b) goods determined for use in connection with an exhibition of imported products, including
   1. goods necessary for the exhibition of imported machines or devices to be exhibited,
   2. building and decorative materials including electric equipment for temporary stands of
       foreign exhibitors,



                                              152
   3. advertising and demonstration material and other equipment for promotion of
       exhibited foreign goods, for example sound and video records, films and diapositives
       and devices necessary for their use,
c) equipment, including translating equipment, devices for sound and video record and films
   of instructional, educational, scientific or cultural nature for international sessions,
   conferences or congresses,
d) live animals for exhibition or presence at event,
e) products obtained during an event from goods, machines, devices or animals released for
   temporary use.

                                        Article 343

                       Teaching aids and goods for scientific purposes

        (1) Customs office shall release to the regime of temporary use with total relief from
import duty
a) teaching aids and goods for scientific purposes,
b) spare parts and accessories for of teaching aids or goods for scientific purposes referred to
    in letter a),
c) tools intended explicitly for maintenance, inspection, calibration or repair of teaching aids
    or goods for scientific purposes.
        (2) Teaching aid means goods intended explicitly for lessons, education or vocational
training, especially models, tools, devices and machines.
        (3) Goods for scientific purposes means equipment intended explicitly for scientific
research, lessons or education, especially models, tools, devices and machines.
        (4) Customs office shall release to the regime of temporary use teaching aids referred
to in paragraph 1 or goods for scientific purposes, spare parts, accessories or tool in the case
of goods
a) imported by natural person or legal person executing an activity according to special
    regulation 41) and they are used under supervision and at responsibility of this person,
b) used for non-commercial purposes,
c) imported in a quantity appropriate to purpose of import,
d) owned by a foreign person.
        (5) Period for re-export of teaching aids and goods for scientific purposes is maximum
12 months.

                                            Article 344

                            Medical, surgical and laboratory equipment

        (1) Customs office shall release to the regime of temporary use with total relief from
import duty medical, surgical and laboratory equipment intended for hospitals and other
medical facilities.
        (2) Customs office shall release to the regime of temporary use equipment referred to in
1, if
a) it is sending occasionally and it is borrowed free of charge upon the request of hospital or
     other medical facility, that urgently needs such equipment,
b) it is intended for diagnostic or curative purposes.

                                        Article 345


                                            153
Goods imported as aid at natural disaster

        (1) Customs office shall release goods to be used in connection with measures taken
for aid for victims of the natural disaster 31) to the regime of temporary use with total relief
from the import duty.
        (2) Customs office shall release goods to the regime of temporary use referred to in
paragraph 1 if
a) they are imported for the free-of-charge borrowing for the victims of natural disaster,
b) they are intended for public administration authorities, or other legal persons, if they
    ensure aid for victims of the natural disaster.

                                            Article 346

                                             Packing

        (1) Customs office shall release packing to the regime of temporary use with total relief
from the import duty .
        (2) For the purposes of paragraph 1 packing mean
a) containers for inside or outside packing of goods, used or intended for use in state at
    which they have been imported, or determined for that purpose,
b) means at which goods are, or are to be, wound up, rolled or attached.
        (3) Straw, paper, glass fibres or shavings loaded in bulk are not considered to be packing
referred to in paragraph 1.
        (4) Customs office shall release packing to the regime of temporary use referred to in
paragraph 1 if they are imported
a) as full ones and they are declared for re-export as empty or full ones, or
b) empty and they are declared for re-export as the full ones.
        (5) Packing released to the regime of temporary use can not be used in internal carriage
not even occasionally, with exception of their use for purpose of export of goods from customs
territory. If full packing have been imported, the prohibition shall be valid from the moment of
removing their contents.
        (6) A time period within which packing can remain under the regime of temporary
use shall be six months.

                                               Article 347

 Other goods qualified for release to the regime of temporary use with total relief from customs
                                               duty

       (1) Customs office shall release to the regime of temporary use with total relief from
import duty :
a) matrices, printing blocks, forms, drawings, outlines and other similar documents intended
   for Slovak person, if at least 75 % of products resulted from their use is designed for an
   export abroad,
b) measuring, checking and testing devices and other similar articles intended for Slovak
   person for use in manufacturing process, if at least 75% of products resulted from their
   use is designed for an export abroad,



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c) special instruments provided free-of-charge to Slovak person for their use in
    manufacturing of goods that are to be exported, if this instruments remain in ownership of
    foreign person,
d) goods, that are to be a subject to tests, experiments or demonstration, including tests and
    experiments necessary for approval of type, with exception of tests, experiments or
    demonstration for purpose of making a profit,
e) goods, that are to be a subject of tests, experiments or demonstration, with exception of
    tests, experiments or demonstration for purpose of making a profit,
f) specimens, that are articles representing goods already being produced, or a sample of
    goods manufacturing of which is expected, with exception of equal articles that have been
    imported by the same person or have been sent to the same consignee in a quantity that
    can not be considered to be specimens according to usual commercial usage.
        (2) Provision of paragraph 1 shall apply, if
a) goods referred to in paragraph 1 letters a) to c) and f) are in ownership of foreign person,
b) specimens referred to in paragraph 1 letter f) are imported explicitly for their exhibition or
    demonstration at customs territory with aim to receive the orders for the same goods,
    which are to be imported to the customs territory; such specimens can not be sold or put
    into usual use with exception of demonstration, and it is not possible to use them
    otherwise at the customs territory.
        (3) Customs office shall release equivalent means of production, that are tools, devices
and machines put by supplier or person carrying out a repair of the goods into free-of-charge
temporary use to customer, until original goods shall be supplied or repaired to temporary use
regime with total exemption from import duty.
        (4) Period during which equivalent means of production can remain under the regime
of temporary use with total relief from the import duty, shall be six months.
        (5) Customs office shall release to the regime of temporary use with total exemption
from import duty
a) used goods imported with aim of their sale in public sale,
b) goods imported for a test based on a purchase contract,
c) works of art, collector’s items and antiquities imported for purpose of their exhibition with
    possibility of their sale,
d) consignments for an illustration of proposed articles from fur, gemstones, carpets and
    jewellery articles, unless it is possible to import them as a specimen.
        (6) Period, during which the goods referred to in paragraph 5 letters a) and c) remain
under the regime of temporary use with total relief from import duty shall be 24 months, in the
case of goods referred to in paragraph 5 letter b), six months and in the case of goods referred to
in paragraph 5 letter d), six weeks.
        (7) For the purpose of the paragraph 5
a) works of art, collector’s items and antiquities mean goods specified in the Annex 19,
b) consignment for an illustration means a consignment of goods, in a sale of which a
    consignor is interested, and a consignee can buy it after a viewing
        (8) Customs office shall release to the regime of temporary use with total exemption from
import duty
a) cinematographic films, shot and developed and other media of recorded picture intended
    for viewing before their commercial use,
b) films, magnetic tapes, magnetic films and other media of sound and picture intended for
    sounding, dubbing or reproduction,
c) films demonstrating foreign products or equipment, unless they are intended for public
    projection for repayment,



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d) free-of-charge sent material media of data designed for use by electronic processing of
    data,
e) articles, including vehicles, that are not suitable by their nature for other purpose with
    exception of promotion of certain articles or promotion for a special purpose.
        (9) Customs office shall release personal things of traveller and goods imported for
sporting purposes to the regime of temporary use with total exemption from the import duty.
        (10) For the purpose of paragraph 9
a) traveller means a person referred to in Article 117 paragraph 2 letter a) first point,
b) personal things are new or used subjects intended for personal use by traveller during
    his/her travel,
c) goods imported for sporting purposes mean sport equipment and other articles intended
    for use by traveller at sport competitions, shows or training at customs territory.
        (11) Personal things have to be re-exported to the time when a person importing them is
leaving the territory.
        (12) Period for re-export of goods referred to in paragraph 9 shall be maximum 12
months.
        (13) Customs office shall release tourist advertising material under the regime of
temporary use with total exemption from import duty.
        (14) Tourist advertising material means goods, purpose of which is to arouse an
interest of public in visit to foreign countries, especially at cultural, religious, tourist, sporting
or special meetings or events.
        (15) Customs office shall release to the regime of temporary use with total exemption
from import duty live animals in ownership of foreign person and imported for
a) dressage and training,
b) breeding,
c) making of shoes or weighting,
d) veterinary treatment,
e) tests (for example with intention of a purchase), shows, exhibitions, competitions, races or
    demonstration and presentation (circus animals and alike),
f) accompanying of persons at tourist travels,
g) active dressage (police dogs or horses, retrieving dogs, dogs for eyesight-handicapped
    persons and suchlike),
h) salvage,
i) herds migration or pasturage, for jobs execution or moving,
j) medical of pharmaceutical use (production of poison and suchlike),
k) other similar uses.
        (16) Customs office shall release beasts of draught, agricultural machines and tools and
other goods intended for performing of the agricultural or forest operations in a frontier zone
adjacent to abroad to the regime of temporary use with total exemption from import duty if these
goods are in the possession of a person and it is imported by the person having its permanent
residence or base within the frontier area adjacent to the customs territory.
        (17) Time period for the re-export referred to in paragraphs 15 and 16 shall be maximum
12 months.
        (18) Customs office shall release to the regime of temporary use with total exemption
from import duty machines, devices and other equipment, that shall be used under supervision of
authorities of public administration and they shall be used for construction, repair or
maintenance of roads, sewerage or similar purposes of general importance in frontier zones.
        (19) Customs office shall release to the regime of temporary use with total exemption
from import duty goods temporary imported to customs territory , if their customs value does
not exceed SKK 160 000, for a period not exceeding 3 months.


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        (20) Customs office can release goods to the regime of temporary use with total
exemption from import duty instead of partial relief from the import duty, if goods are
imported to customs territory occasionally and for a period not exceeding three months.
        (21) Customs office shall assign to goods a new customs approved determination or
shall release the goods to the regime of temporary use with partial exemption from import duty
after and expiry of a period during which the goods have been released to the regime of
temporary use referred to in paragraph 20.
        (22) For determination of import duty that is to collect in the regime with partial relief
from customs duty, the day of release of goods for temporary use referred to in paragraph 20
shall be decisive.

                                         Section Seven

  Conditions of authorization of regime of temporary use with partial relief from customs
                                            duty

                                            Article 348

                Authorization for application of the regime at standard procedure

        (1) Use of the temporary importation procedure with partial relief from import duties
shall be granted in respect of goods which, while remaining the property of a foreign person, are
not covered by the provisions adopted in accordance with Article 341 to 347 or which are
covered by such provisions but do not fulfil all the conditions provided for therein for the grant
of temporary importation with total relief.
        (2) The regime of temporary use with partial relief from import duty can not be
authorized for goods
a) nature of which excludes their use under the regime of temporary use, especially goods
    that are consuming by their use, or goods that are to be used as raw material in
    manufacture,
b) use of which can damage economic interests of the Slovak Republic, considering
    especially duration of their consumption and expected duration of continuance within the
    customs territory.

                                           Article 349

                      Permission for application of simplified procedure

        (1) Customs office shall permit simplified procedure, if goods are to be used within
territory area of one customs office or within territory area of several customs offices. It shall be
permitted each time, when the application of Article 347 paragraphs 19 to 22 or Article 348
paragraph 1 is not requested.
        (2) If simplified procedure is not applied for the release to the regime of temporary use
according to Article 118, customs office shall permit to consider a submission of customs
declaration for the release to the regime of temporary use to be a request for the permit. In
this case an acceptance of customs declaration is considered to be a permission, while the
acceptance of the customs declaration subjects to the conditions for the permission granting,
including a decision of customs office of surveillance specified in the customs declaration.
        (3) Declarant shall enclose a document containing following data to customs
declaration submitted according to paragraph 2


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a) name and surname or business name and address of applicant, unless a declarant and
   person applying for application of a regime is the same person, eventually name and
   surname or business name and address of owner of goods,
b) name and surname or business name and address of user of goods, unless user and
   applicant or declarant is the same person,
c) provision according to which an application is submitted,
d) period, during which goods are expected to remain under regime,
e) place, where the goods are to be used.

                                         Article 350


                                  Securing of customs debt

        Where a Customs debt is incurred at the release of goods to the regime of temporary use
with partial exemption from import duty, it has to be ensured with exception of cases specified in
Article 389 paragraph 4.

                                         Article 351


                         Termination of the regime of temporary use

        (1) The regime of temporary use with partial relief from import duty shall terminate, if
conditions for goods released to this regime stipulated by customs office are fulfilled; without
prejudice to provision Article 287. Customs office shall determine an amount of import duties
at the day of termination of the regime .
        (2) The regime of temporary use is considered to be terminated for goods imported
according to Article 342, that have been consumed in appropriate extent, destroyed or free-of-
charge given away at an event and a nature of which corresponds to nature of the event,
number of visitors and extent of participation of exhibitor at this event.
        (3) The paragraph 2 shall not apply for alcoholic beverages, tobacco products or fuel.

                                         Article 352


                                        Import duties

        (1) The amount of import duties payable in respect of goods placed under the regime
of temporary use with partial relief from import duties shall be set at 3 % of the amount of
import payments which would have been payable for the said goods, had they been released
to free circulation regime on the date which they were placed under the regime of temporary
use, for every month or fraction of a month during which the goods have been placed under
the regime of temporary use with partial exemption from customs duty.
        (2) The amount of import duties to be charged shall not exceed that which would have
been charged if the goods concerned had been released for free circulation on the date on
which they were placed under the regime of temporary use, leaving out of account any
interest which may be applicable.
        (3) Transfer of the rights and obligations deriving from the regime of temporary use
pursuant to Article 288 can result in modification of relief extent. Where the transfer of the


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rights and obligation derived from the regime of temporary use with partial relief from
customs duty is made during a month, the holder of the initial authorization shall be liable to
pay the amount of import duties due for the whole of that month.
        (4) Where a customs debt is incurred in respect of imported goods released to
temporary use regime, the amount of such debt shall be determined on the basis of the
taxation elements appropriate to those goods at the time of acceptance of the declaration of
their placing under the temporary use. Where the time of acceptance of the customs
declaration is not possible to determine, the customs debt shall be determined according to
Article 403.
        (5) Where, for a reason other than the placing of goods under the temporary use with
partial relief from import duty, a customs debt is incurred in respect of goods placed under the
said regime, the amount of that debt shall be equal to the difference between the amount of
import duties calculated pursuant to paragraph 4 and that payable pursuant to paragraphs 1 to
3.
        (6) In the case of goods according to Article 342 and Article 347 paragraph 5 letters
a), c) and d), the customs debt is incurred by the acceptance of the customs declaration for the
release goods to free circulation regime.
        (7) If customs debt is incurred in connection with the goods released to temporary use
regime, an interest will be paid from the amount of the relevant import duties; it is invalid in
case that
a) customs debt arises according to Article 397 paragraph 1 letter b),
b) customs debt is ensured by the consignation of the cash money in the amount equal to one
    of amounts according of the customs debt specified in Article 389 paragraph 9,
c) the customs debt arises as a result of the release of the goods, that have been released to
    temporary use regime according to Article 342, Article 345, Article 347 paragraph 5, 9
    and 13, for the free circulation regime,
d) interest according to paragraph 8 does not exceed SKK 800 per one case of customs debt
    incurred,
e) authorization holder shall request for the release of the goods to free circulation regime
    and provide the evidence, that as a result of personal circumstances it is not possible or
    economically advantageous to perform the re-export according to expected and reasonable
    conditions specified at the acceptance of the application and if it is obvious, that it does
    not mean the eluding or breach of the customs regulations.
        (2) The provisions of Article 325 paragraph 9 and 10 will be applied accordingly for
the determination of the interest.
        (3) The interest will be calculated for the period, that begins by the first day of the
month following after the month at which the imported goods have been for the first time
released to the regime and terminates at the last day in the month, at which the customs debt
has incurred.


                                       Section Eight

Terms of permission of the regime of temporary use with total relief from import duty
                                for transport means
                                     Article 353

                                     Road motor vehicles




                                              159
        (1) The customs office may permit the regime of temporary use with total relief from
import duty for road motor vehicle imported for commercial use; it shall apply for a trailer that
can be connected to the vehicle, if it is imported for the same purpose.
        (2) The customs office may release the road motor vehicle to the regime of temporary
use with total exemption from import duty according to paragraph 1 the road motor vehicle, that
a) is imported by foreign person or it is imported on his/her account; it shall not apply for trailer
    to road motor vehicle,
b) is used for commercial use by foreign person or it is used on his/her account; it shall not
    apply for trailer to road motor vehicle,
c) it is registered abroad under name of foreign person; if road motor vehicle is not registered
    abroad, the term is considered to be fulfilled if the vehicle is owned by the foreign person
    and
d) it is used exclusively for the transport, that begins and finishes out of the customs territory.
        (3) The road motor vehicle can remain at the customs territory under the terms specified
in paragraph 2 during time period necessary for realization of operations, for which the regime
is required, especially for transport, getting on and getting off of passengers, loading and
unloading of goods and maintenance.
        (4) The customs office may permit in reasoned cases to import and to use road motor
vehicle for commercial use under the regime of temporary use to Slovak person for a time
period limited by customs office. The customs office may permit to Slovak natural person,
employer of which is foreign person, to import road motor vehicle belonging to the foreign
person, and to use it at the customs territory for the commercial use; road motor vehicle released
to temporary use regime can be used for personal use, if it is occasional use complementing
commercial use and this use is specified in employment contract. The road motor vehicle for
commercial use can be used in inland transport if the legal regulations in the sphere of transport
permit it.
        (5) The customs office may permit the regime of temporary use with total relief from
import duty for road motor vehicle for personal use; it also applies for trailer, that can be
connected to this vehicle, if it is imported for the same purpose.
        (6) The customs office may release road motor vehicle to the regime of temporary use
with total exemption from import duty according to paragraph 5, if the road motor vehicle
a) is imported by foreign person,
b) is used by foreign person for personal purposes, and
c) it is registered abroad under the name of the foreign person; if the road motor car is not
    registered abroad, the term is considered to be fulfilled if it is owned by the foreign person.
        (7) The customs office may permit the regime of temporary use in the case of foreign
road motor vehicle registered at the customs territory temporarily with intention of its re-export
and provided that it has the special registration number issued to the foreign person. The customs
office may permit to Slovak natural person, employer of which is foreign person, to import and
use road motor vehicle belonging to this foreign person for the personal purposes, or for the
other purposes than for commercial use, if it is stated in employment contract .
        (8) The customs office may release road motor vehicle to temporary use regime also in
the cases, if the road motor vehicle registered in country of permanent residence of
a) user is used regularly at customs territory for travel from the place of his/her permanent
    residence abroad to place of his/her employment at the customs territory and back;
    permission for the application of this regime is open-ended,
b) student is used by student at the customs territory.
        (9) The road motor vehicle referred to in paragraph 5 can be used at the customs territory
during
a) six months, continuously or interrupted during 12 months,


                                               160
b) during the study stay of student at the customs territory.
         (10) The paragraphs 8 letter b) and 9 letter b) shall apply accordingly for persons
fulfilling the terms for assignment of special length of time.
         (11) Road motor vehicle for personal use referred to in paragraph 6 letter a) and b) can
not be left lease, rented or put into use after its import, or if it has been left for lease, rented or
put into use at the time of its import, it cannot be given for repeated lease, or subletting, repeated
rent or repeatedly put into use for other person at the customs territory for the other purpose, than
direct re-exports.
         (12) Road motor vehicle for the special use referred to in paragraph 11 belonging to
person with place of his/her business abroad, leaving the road motor vehicle for lease, can be
repeatedly leased to Slovak natural person with aim of its re-exports within time period
determined by customs office, if the road motor vehicle occurs at the customs territory based on
contract on lease.
         (13) Husband, wife and relatives by blood of foreign natural person, having their
permanent residences abroad, can use the road motor vehicle released to temporary use regime
with total exemption from import duty. The road motor vehicle for personal use released to
temporary use regime with total exemption from import duty can be occasionally used also by
Slovak natural person, if he/she performs in the interest and according to the instructions of the
user of the regime, that occurs at this customs territory.
         (14) The road motor vehicle used according to paragraph 12 can be re-exported from the
customs territory also by Slovak natural person being an employee of the person leasing
vehicles. Slovak natural person can borrow or rent road motor vehicle for personal use out of the
customs territory for the purposes of return to the customs territory, if he/she fulfils the
conditions referred to in paragraph 6 letter c); the time period within which the road motor
vehicle has to be re-exported, shall be determined by customs office. Customs office may permit
the regime of temporary use with total relief from import duty referred to in paragraph 7 be
applied by Slovak natural person having the intention to move to abroad, if the person submits an
evidence on change of his/her permanent residence and if the road motor vehicle is exported
within three months from the date of its registering.
         (15) User of the regime with intention to interrupt the time period referred to in paragraph
9 letter a) within which the road motor vehicle is imported under the regime of temporary use
with total relief from import duty to the customs territory, is obliged to notify this fact to
customs office . The holder of the regime is obliged to follow the measures determined by the
customs office for prevention of use of the road motor vehicle.
         (16) Customs office may permit to Slovak natural person to use road motor vehicle left
for lease at the customs territory out of the territory of the Slovak Republic if
a) the lease has occurred based on written contract with foreign person,
b) the state in which the road motor vehicle is leased, shall permit temporary import of road
    motor vehicles left for lease and registered at customs territory at comparable conditions ,
c) re-export of the road motor vehicle or its return to the person leasing vehicles at the customs
    territory is realized within eight days from day of effect of contract of lease,
d) the conditions referred to in paragraph 6 letter c) are fulfilled.
         (17) The provisions of paragraphs 5 to 14 shall apply accordingly for animals, that can be
saddled, breasts of draught and by them drawn road motor vehicles entering to the customs
territory.
         (18) Customs office may release animals and road vehicles drawn by them under the
conditions referred to in paragraph 6 into the regime of temporary use with total relief from
import duties for time period of maximum three months.

                                             Article 354


                                               161
                                    Means of railway transport

        (1) Customs office may permit the regime of temporary use with total relief from import
duty for means in transport by rail..
        (2) Means in transport by rail are driving vehicles (locomotives) and railway wagons used
for transport of persons or goods.
        (3) Customs office may release means in transport by rail into the regime of temporary
use referred to in paragraph 1 if
a) they are in possession of foreign person,
b) they are registered in foreign railway network.
        (4) Means in transport by rail can be in the regime of temporary use with total relief
from import duty at the customs territory for maximum time period of 12 months.
        (5) Means in transport by rail can be put into use to Slovak person, if they are used based
on a contract, according to which every network can use railway wagons of other networks as its
own wagons. In reasoned cases customs office may permit the regime of temporary use for
Slovak person and to release railway wagons designed for transport of goods to this regime
while it determines time period during which the railway wagons could be used taking into
account purpose of the regime.

                                            Article 355

                                     Means of transport by air

        (1) Customs office may permit the regime of temporary use with total relief from import
duty for means of transport by air.
        (2) Means of transport by air referred to in paragraph 1 can stay at the customs territory in
the regime of the temporary use with total relief from the import duty for maximum time period
necessary for realization of operations for which the regime is requested, especially for
transport, getting on and getting off of passengers, loading and unloading of goods and
maintenance.
        (3) The provision of the Article 353 paragraph 4 shall apply accordingly for aircrafts for
commercial use. In reasoned cases the customs office may permit the regime of temporary use
with total relief from import duty and release to this regime an aircraft, while it determines time
period during which the aeroplane could be used taking into account the purpose of the regime.
        (4) Provision of Article 353 paragraph 6 is referred to transport means referred to in
paragraph 1 in passenger air transport.
        (5) Transport means according to the paragraph 4 can be under the regime of temporary
use with total relief from import duty at the customs territory for maximum time period of six
months continuously or intermittently within the time period of 12 months.

                                           Article 356
                               Means of inland waterway transport

        (1) Customs office can permit the regime of temporary use with total relief from import
duty for means of inland waterway transport.
        (2) The means referred to in paragraph 1 can be at the customs territory under the regime
of temporary use with total relief from import duty maximum for time period necessary for
realization of operations for which the regime is requested, especially for transport, getting on
and getting off of passengers, loading and unloading of goods or maintenance.


                                               162
        (3) Provision of the Article 353 paragraph 4 shall apply accordingly for means for
commercial use. In reasoned cases customs office can permit the regime of temporary use with
total relief from import duty and release to this regime the means, while it determines time
period during which the means can be used, taking into account the purpose of the regime.
        (4) Provision of Article 353 paragraph 6 shall apply to the means referred to in paragraph
1 in inland water transport.
        (5) The means according to paragraph 4 can be under the regime of temporary use with
total relief from import duty at the customs territory for maximum time period of six months
continuously or intermittently within the time period of 12 months.
        (6) The conditions specified in Article 353 paragraph 11 to 15 are valid equally.

                                            Article 357

                               Restriction of use of transport means

        Unless this Act states otherwise, relief from import duty is referred to transport means
referred to in Articles 353 to 356 provided , that these transport means shall not be borrowed, left
for lease, rent, pawned, transferred or put into use to Slovak person.

                                            Article 358

                           Combine-harvester for harvest and threshing

        (1) Combine-harvesters for harvest and threshing are exempt from import duty, if
a) they are in possession of foreign person,
b) they are used by foreign person.
        (2) Customs office shall release combine-harvesters for harvest and threshing into the
regime of temporary use if they are imported in the time period from June to September. Time
period for re-export is 1 month from finishing of harvest jobs.

                                            Article 359

                                              Palettes

         (1) Customs office can release palettes to temporary use regime with total relief from
import duty .
         (2) The palette referred to in paragraph 1 means equipment, including superstructure, on
platform of which certain quantity of goods can be placed, so as to form the loading piece for
purpose of its transport, handling or unloading, by mechanical instruments; this equipment has
two platforms divided by the beams or one platform supported by girder, or special platform for
transport by air; its overall height is decreased to minimum necessary for the handling by fork of
forklift truck or palette truck.
         (3) Palettes that can be identified, can remain under the regime of temporary use with
total relief from import duty on customs territory for maximum time period of 12 months.
         (4) Palettes that cannot be identified, can remain under the regime of temporary use with
total relief from import duty for maximum time period of 6 months.

                                            Article 360

                                            Containers


                                              163
        (1) Customs office can permit the regime of temporary use with total relief from import
duty for containers, 50) approved for transport under customs seal or simply marked by a mark,
if they are transported to customs territory on the account of their operators, owners or their
deputies.
        (2) Other containers, different from those referred to in paragraph 1, can be released to
temporary use regime by customs office only based on prior permission for application of the
temporary use regime.
        (3) Containers released to the temporary use regime can be used in inland transport
before their re-export from customs territory. Containers can be used for transport of the goods
loaded and unloaded on the customs territory in inland transport only once, provided that the
containers would pass this route across the customs territory as the empty ones.
        (4) Containers released into the regime of temporary use can remain under the regime of
temporary use with total relief from import duty maximum for time period of 12 months.
        (5) Customs office can release the containers referred to in paragraph 1 into the regime
of temporary use with total relief from import duty regardless of the fact, whether they have
been approved for transport under customs seal, if following data are on obvious place and
applied by durable method:
a) data about owner or operator,
b) identification marks and numbers of containers assigned to owners or operators,
c) weight of container itself with permanently attached equipment,
d) designation of state, in which the container is registered.
        (6) Data referred to in paragraph 5 letter c) are not presented at replaceable parts of
containers used in combined railway-road transport. Data referred to in paragraph 5 letter d) are
not stated on containers used in air transport.
        (7) State in which container is registered, has to be specified in full name or by two-digits
alphabetical code or by registration number used in international road transport for designation
of the state in which the motor vehicle is registered, or by numbers in the case of replaceable
parts used in combined railway-road transport. The identity of the owner or operator can be
specified by his (her) full name or established designation with exception of symbols.
        (8) User of the regime of temporary use shall provide data relating to customs status of
container upon request of customs office.
        (9) Containers approved for transport under customs seal mean containers that
a) have on an approval label, apart from the data referred to in paragraph 5, in accordance with
    conditions referred to in paragraph 10, the following data:
    1. serial number and
    2. identification number or letters of this type, in the case of containers of approved type.
b) fulfil technical conditions referred to in paragraph 10 and
c) have been approved on customs territory or by one of countries specified in Annex No. 20.
        (10) Technical conditions for containers, that can be approved for transport under
customs seal and procedures relating to such approval, have to correspond to international
agreement. 50)
        (11) If containers, approved for transport of goods under customs seal, are not fulfilling
the technical conditions referred to in paragraph 10 any longer, or the customs office finds
serious deficiencies as a result of which the container does not meet standards according to
which it has been approved originally for transport under customs seal, the customs office is
authorized to perform necessary measures for removal of these deficiencies.

                                            Article 361



                                               164
                           Spare parts, accessory and usual equipment

       (1) Customs office can permit the regime of temporary use with total relief from import
duty for spare parts, accessory and usual equipment, including equipment necessary for
warehousing, ensuring or protection of goods imported along with or separately from transport
mean or combine-harvester referred to in Article 358, for which they are designated.
       (2) Spare parts imported along with or separately from transport mean or combine-
harvester referred to in Article 358 for which they are designated, shall be used exclusively for
small repair and usual maintenance of the transport mean or combine-harvester.
       (3) Usual maintenance or repair of transport mean or combine-harvester performed
necessarily during a route to customs territory or on customs territory is not considered to be
modification referred to in Article 338 and can be performed during the regime of the temporary
use.

                                           Article 362

                   Permission for application of the regime of temporary use

        (1) Release of transport means into the regime of temporary use can be permitted without
written application or permission; without prejudice to provisions of Article 359 paragraph 4,
Article 360 paragraphs 2 to 4. The act referred to in Article 114 is considered to be an
application for permission for application of the regime of temporary use in this case and no
proceeding customs office is considered to be a permission of the regime.
        (2) Application of the regime of temporary use can be permitted by customs office for
pallets specified in Article 359 paragraph 3 and containers specified in Article 360 paragraph 1
in accordance with the procedure specified in paragraph 1, provided that holder of regime
a) has its representative on customs territory and shall provide data enabling identification of
    the representative and scope of his/her competence, to designed customs office at place
    where the pallets or containers are to be left,
b) shall provide data about place and date of entry of pallets and containers to customs
    territory, about place and date of their exit this territory and about movement of pallets and
    containers within this territory, upon request of designed customs office at place where the
    pallets or containers are left.
        (3) If Article 359 paragraph 4 and 360 paragraph 2 are applied for purposes of
application of the regime of temporary use, holder of permission or his/her representative shall
submit an application at relevant customs office through which the containers or pallets, that are
to be released under the regime of temporary use , shall transport to the customs territory.
        (4) Application shall be submitted in written and includes
a) name and surname or business name and place of permanent residence or seat of holder of
    permission or his/her representative,
b) obligation that holder of permission or his/her representative shall fulfil the condition
    referred to in paragraph 2 letter b),
c) number and description of pallets, in case of application of Article 359 paragraph 4.
        (5) Application can apply to several imports into the regime of temporary use.
        (6) Application for particular imports into the regime of temporary use can be replaced
by submission of the list referred to in Article 363 paragraph 2 letter b).
        (7) Customs office, at which the application has been submitted, can issue a permission
for the regime of temporary use, if the conditions for its issue are fulfilled.
        (8) Customs office shall issue permission only for containers , that can be identified at
re-export.


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        (9) Customs office shall specify a method in the permission, by which holder of
permission shall provide data referred to in paragraph 2 letter b).
        (10) Permission can also be applied to several imports into the regime of temporary use .
        (11) Acceptance of the list referred to in 363 paragraph 2 letter b) by the customs office
replaces issue of permission for the regime of temporary use with total relief from import duty
relating to particular import.
        (12) Provision of Article 340 paragraph 3 shall apply to transport means accordingly. If
holder of permission proves, that pallets specified in Article 359 paragraphs 3 and 4 or
containers specified in Article 360 paragraphs 1 and 2 have not been applied for a certain time
period, customs office may extend time period for re-export based on this reason.

                                           Article 363

             Release to the temporary use regime with total relief from import duty

        (1) Customs office may release transport means referred to in Article 113 paragraph 1
into the regime of temporary use with total exemption from import duty.
        (2) If customs office has suspicion at the time of release of goods to temporary use
regime with total relief from import duty, that transport mean shall not be re-exported, the
customs office shall release this transport mean to the temporary use regime based on
a) customs declaration or document referred to in Article 79 paragraph 6,
b) verbal customs declaration referred to in Article 110 paragraph 1, in the case of containers,
    along with a list including
    1. name and surname or business name and place of permanent residence or seat of holder
        of permission or his/her representative,
    2. a method of identification of containers,
    3. number of containers, quantity and class of spare parts, accessory and usual equipment.
        (3) If goods are not imported along with transport mean for which they have been
designed, such goods shall be subject to customs formalities referred to in paragraph 2 letter a).
        (4) Transport mean released to temporary use regime with total relief from import duty
after the termination of inward processing, shall be considered to be transport mean transported
to customs territory
        (5) The day of release of transport means referred to in paragraph 4 to temporary use
regime is considered to be the day, at which transport means shall be first used under this
regime .
        (6) Holder of the regime of temporary use shall issue a certificate replacing the
documents referred to in Article 326 paragraph 2 to holder of permission for the inward
processing regime for purpose of making out of document on settlement established for the
inward processing .

                                        Section Nine

                                      Outward processing

                                           Article 364

                                       Purpose of regime

      The outward processing regime shall allow Slovak goods to be exported temporarily
from the customs territory in order to undergo processing operations and the products


                                             166
resulting from those operations (hereinafter as „processed product“) to be released to free
circulation regime with total or partial exemption from import duty.

                                             Article 365

                                       Definitions of concepts

        (1) The following definitions shall apply:
(a) ’main compensating product’ means product for manufacturing of which customs office
    has permitted application of outward processing;
(b) ’secondary compensating product’ means product other than product according to letter a)
    that is necessary by-product of processing operations in outward processing;
c) deductable amount mean import duties that would be used for temporarily exported goods if
   they will be imported to customs territory from state in which they have passed processing
   operation or last processing operation,
d) costs for loading, transport and insurance mean costs that occurred in connection with loading,
transport and insurance of goods, including
    1. commissions and brokerage excluding purchase commissions
    2. price of containers, that do not create the unit with temporarily exported goods,
    3. price of packings including work and material,
    4. costs for handling goods arisen in connection with their transport,
(e) ’processing operations’ means
    1. the working of goods, including erecting or assembling them or fitting them to other
         goods;
    2. the processing of goods;
    3. the repair of goods, including restoring them and putting them in order;
(f) ’rate of yield’ means the quantity or percentage of compensating products obtained from
    the processing of a given quantity of temporary export goods.
(g) ’temporary export goods’ means goods placed under the outward processing procedure;
        (2) Temporary export of Slovak goods subject to export duties, commercial and policy
measures and to other customs formalities applied at export of Slovak goods from customs
territory.
        (3) The outward processing regime shall not be open to Slovak goods:
 a) whose export gives rise to repayment or remission of import duty
 b) which, prior to export, were released to free circulation regime with total exemption
     from import duty by virtue of end use, for as long as the conditions for granting such
     relief continue to apply,
 c) whose export gives rise to the granting of export refunds or in respect of which a financial
     advantage other than such advantage granted by special regulation 55) implementing the
     provisions of market regulation in agriculture granted at export of the said goods.

                                             Article 366

             Permission for application of outward processing at a normal procedure

       (1) Permission to use the outward processing regime may be granted in respect of
goods of the Slovak Republic origin within the meaning of Article 22, where the processing
operation consists in incorporating those goods into goods obtained outside the Slovak
55)
   The Act of the National Council of the Slovak Republic No. 270/1991 Coll. on State fund of market
regulation of Slovak Republic in agriculture, in the wording of later regulations.


                                                167
Republic and imported as compensating products, provided that use of the regime helps to
promote the sale of export goods without adversely affecting the essential interests of Slovak
Republic producers of products identical or similar to the imported compensating products.
         (2) Authorization shall be granted only to person established in the Slovak Republic
provided that the following conditions are fulfilled:
 (a) where it is considered that it will be possible to establish that the compensating products
      have resulted from processing of the temporary export goods,
 (b) where permission to use the outward processing regime is not liable to seriously harm the
      essential interests of the Slovak Republic
         (3) Customs office is authorized to verify fulfilment of conditions referred to in
paragraph 2 letter a) for purpose of goods identification, especially
a) designation or description of special identifications or serial numbers
b) attaching of plumbs, seals, stamp imprint or other characteristic signs,
c) by sampling, by verification of drawings and technical descriptions,
d) by performing of analyses,
e) by inspection of supporting documents relating to commercial operations proving that
     compensating products are to be produced from goods for the temporary export.
         (4) Customs office can permit the outward processing within the system of simple
exchange or within other system by reason of repair of goods, provided that goods for the
temporary export can be repaired.
         (5) Customs office can permit application of the outward processing the application
within the system of the simple exchange only upon the inspection referred to in paragraph 3
letters a), c), d) or e), while it has to be obvious, from supporting documents referred to in
paragraph 3 letter e), that appropriate repair shall be performed by providing of compensation in
accordance with conditions referred to in Article 373 paragraphs 1 and 2.
         (6) Customs office shall not permit the outward processing within the system of standard
exchange, if the technical performance efficiency of goods shall increase as a result of
application of the system of standard exchange referred to in Article 372 paragraph 1. For this
purpose it shall perform check of
a) contracts and supporting documents relating to repair, and
b) purchase contracts, leasing contracts, invoices relating to goods for temporary export or
     goods containing goods for temporary export, especially the conditions determined therein.

                                          Article 367

                                         Time periods

        (1) The period within which the compensating products must be reimported into the
customs territory shall be specified taking into account time necessary for finishing of
processing operations and transport of goods for temporary export and compensating
products. The period shall run from the day of acceptation of customs declaration for release
to the regime. The customs office can extend that period appropriately.
        (2) The term within which the replacement products have to be reimported to the customs
territory shall be determined taking into account time necessary for replacement of goods for
temporary export and for transport of goods for temporary export and spare parts, under outward
processing within the system of standard exchange without prior import.

                                          Article 368

                            Rate of yield of the processing operation


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        (1) The customs office shall set rate of yield of the processing operation or, where
necessary, the method of determining that rate.
        (2) Rate of yield referred to in paragraph 1 shall be determined at the time of release of
goods to outward processing regime at the latest.
        (3) In reasonable cases, customs office may determine the rate of yield after release of
goods to outward processing regime, but at the time of acceptance of customs declaration for
release of compensating products to free circulation regime, at the latest.

                                            Article 369

       The provisions on standard procedure and simplified procedure for export of goods shall
apply accordingly for release of goods to outward processing regime.

                                            Article 370

             Relief from import duty under outward regime at normal procedure

        If compensating products are proposed to release to free circulation regime in currency
or at the account of holder of permit or other Slovak person, that has received approval of the
holder of permit and conditions specified in the permit are fulfilled, the customs office shall
release the compensating products to the proposed regime with total or partial exemption from
import duty referred to in Article 371 paragraph 1.

                                            Article 371

                      Method of calculation of relief from the import duty

        (1) Amount of total or partial relief from import duty referred to in Article 364 and
Article 365 paragraph 2 shall be determined by a deduction of the amount of the import duty,
that would be assessed from goods for temporary export to the same day, if they are imported to
customs territory from state in which they undergone processing operation or last processing
operation, from amount of import duty, that can be assessed from compensating products
released to free circulation regime.
        (2) The amount which is to be deducted referred to in paragraph 1, shall be calculated
taking into account nature of relevant goods to the day of acceptance of customs declaration for
their release to outward processing regime and further conditions applicable for these goods to
the day of acceptance of customs declaration for release of the compensating products to free
circulation regime. Basis for calculation of amount of import duty from goods for temporary
export is the value used for these goods at determination of customs value of compensating
products referred to in Article 60 paragraph 1 letter b) of first point. If basis for calculation of
amount of import duty from goods for temporary export cannot be determined by this method, it
shall be determined as a difference between customs value of compensating products and costs
for processing determined using appropriate means referred to in Article 59.
        (3) Costs for loading, transport and insurance of goods for temporary export to place
where the processing operation or last such operation shall be realized, shall not be included into
the value of goods for temporary export, which is taking into account at determination of
customs value of compensating products referred to in Article 60 paragraph 1 letter b) of the first
point and into the costs for processing, if value of goods for temporary export cannot be
determined according to Article 60 paragraph 1 letter b) of first point.


                                              169
        (4) Costs for processing referred to in paragraph 3 include costs for loading, unloading
and insurance of the compensating products from a place, where processing operation or last
processing operation was realized to a place where they are entering customs territory.
        (5) If goods for temporary export have been released to free circulation regime with
reduced rate of customs duty as a result of their end use before the release to outward processing
regime and conditions for the providing of this reduced rate are pending, an amount that is to be
deducted according to paragraph 2 is amount of really assessed import customs duty at release
of the goods to free circulation regime.
        (6) If goods for the temporary export meet conditions for provision of reduced rate of
import duty at their release to free circulation regime , or if the goods are without the import
customs duty as a result of their end use, this fact shall be taken into account for the purpose of
paragraph 2, if in the state, where processing operation or last such operation has been realized,
such operations were realized on the goods, that comply with end use.
        (7) If compensating products meet conditions for application of preferential rate
measure referred to in Article 18 paragraph 2 letter d) and paragraph 3 letter c) and this measure
relates to goods with the same nomenclature classification as goods for temporary export have, at
determination of amount of import duty which is to deduct according to in paragraph 1, a rate
that would be applied in case the goods for temporary export meet conditions at which these
preferential measures are applied, shall be applied.
        (8) Costs for repair referred to in paragraph 10 are represented by total amount for repairs
carried out. Such a payment has not to have a form of transfer of funds. The payment can be
realized by letter of credit or by transferable securities directly or indirectly.
        (9) Customs office shall release goods to free circulation regime with total exemption
from import duty if the purpose of processing operation is a repair of goods for temporary
export and declarant proves that goods for temporary export have been repaired free of charge
based on obligation resulting from the guarantee or by reason of manufacturing defect. It shall
not apply, if the defect has been taken into account at the time of first release of goods for
temporary export to free circulation regime.
        (10) If the purpose of processing operation is a repair of goods for temporary export
against payment, partial relief from import duty referred to in Article 364 and Article 365
paragraph 2 shall be provided in amount of sum of import duty, that can be assessed based on
conditions relating to compensating products to date of acceptance of customs declaration for
their release to free circulation regime. Customs value of compensating products shall be an
amount, that is equal to sum of costs for repair, if these costs represent the sole payment
provided by holder of permit and if holder of permit and executor of processing operation are not
in connection.


                                   Outward processing
                        with use of the standard exchange system

                                            Article 372

       (1) The standard exchange system within the framework of outward processing shall
permit an imported replacement product, to replace a compensating product.
       (2) Customs office shall allow the outward processing with use of the standard exchange
system where the processing operation involves the repair of Slovak goods other than those
subject to the national agricultural policy or to other measures applicable to goods resulting from
the processing operations of agricultural products.




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        (3) The provisions applicable to compensating products shall also apply to replacement
products; provisions of Article 366 paragraph 1 and paragraph 2 letter a) shall not apply within
the standard exchange system.
        (4) Customs office shall, under the conditions it lays down, permit replacement products
to be imported before the temporary export goods are exported (hereinafter referred to as “prior
importation”) if security is provided to cover the amount of the import duty.
        (5) Customs office shall allow application of outward processing within the standard
exchange system, provided that it is possible to verify fulfilment of conditions referred to in
Article 373 paragraphs 1 and 2.

                                           Article 373

        (1) Customs office can allow outward processing within the standard exchange system,
provided that replacement products shall have the same nomenclature classification, be of the
same commercial quality and possess the same technical characteristics as the temporary export
goods had the latter undergone the repair in question.
        (2) Where the temporary export goods have been used before release to outward
processing, the replacement products must also have been used and may not be new products.
This shall not apply if the replacement product has been supplied free-of-charge either because
of a contractual or statutory obligation arising from a guarantee or because of a manufacturing
defect.
        (3) In the case of permit of customs office of prior importation, the temporary export
goods shall be temporarily exported within a period of two months from the date of acceptance
of the customs declaration for the release of the replacement products to free circulation regime.
However, in reasonable cases, customs office may, at the request of the holder of permit, extend
within reasonable limits this period.
        (4) In the case of prior exportation and where Article 371 paragraphs 1, 2, 5 to 7 are
applied, the amount to be deducted shall be determined on the basis of the conditions applicable
to temporary export goods on the date of acceptance of the declaration placing them under the
outward processing regime.

                                  Commercial policy measures

                                           Article 374

       The provisions provided for within the framework of outward processing shall also be
applicable for the purposes of implementing non-tariff commercial policy measures.

                                           Article 375

       The commercial policy measures applicable to export shall be applied at the time of
acceptance of customs declaration for release of goods to outward processing.

                                           Article 376

        (1) Customs office shall apply at release of compensating products referred to in Article
364 for free circulation regime, the commercial policy measures valid at the time of acceptance
of customs declaration for release of these products to free circulation regime , unless they have
their origin at customs territory referred to in Article 22 paragraphs 4 and 5.



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        (2) In the case of application of the standard exchange system, or in the case of repair or
processing operation out of the customs territory referred to in Article 330, the customs office
shall not apply the commercial policy measures.

                                          Section Ten

                                          Export regime

                                            Article 377

                                   Purpose of the export regime

        The export shall allow Slovak goods to leave the customs territory. The release of goods
to the export shall entail collection of export duties, application of the export customs formalities
and commercial policy measures.

                                            Article 378

                                    Export customs formalities

        (1) The customs declaration for release for export regime of the goods is lodged at
customs office responsible for supervising the place where the exporter is established or where
the goods are packed or loaded for export shipment.
        (2) Slovak goods designed for export shall be released for the export regime except from
goods released for outward processing or transit regime through a territory of the other state back
to the customs territory.
        (3) The exporter referred to in paragraph 1 is considered to be a person at account of
which the customs declaration is making out and which is an owner of goods, or has the same
right to handle goods at the time of acceptance of customs declaration.
        (4) If right of ownership or similar right to handle goods belongs, according to the
contract at which the export is based, to a person established or having its permanent residence
abroad, the exporter is considered to be contracting party established or having its permanent
residence in customs territory.
        (5) In the case of subcontract, customs declaration can be lodged at customs office in the
territory area of which is the place where the subcontractor is established or having its permanent
residence.
        (6) In reasoned cases, the customs office can accept export customs declaration at other
customs office, than it is stated in paragraph 1.
        (7) Goods for which prohibitions and restrictions according to special regulations are not
referred to and price of which does not exceed SK 120 000 per one consignment and one
declarant, can be proposed for release for the export regime at customs office of exit. The verbal
customs declaration can be made only at the customs office of exit.
        (8) The goods released for the export regime have to leave the customs territory in the
same condition as when the export declaration was accepted. The customs office of export may
request from exporter to submit evidence the goods have left the customs territory. The customs
office of exit examines whether the submitted goods correspond to goods specified in the
customs declaration and supervise their real exit.
        (9) If the goods released for export do not leave the customs territory, the exporter is
obliged to inform the customs office of export about it without undue delay and declarant is
obliged to return copy 3 of the customs declaration to this customs office.


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                                            DIVISION THREE


                      OTHER CUSTOMS APPROVED DETERMINATIONS

                                               Section One

                         Free customs zones and free customs warehouses

                                                 Article 379

                                          Introductory Provisions

         (1) .Free customs zones and free customs warehouses shall be parts of the customs
territory or premises situated in that territory, separated from the rest of it in which
a) foreign goods are considered for the purpose of the import duties and commercial policy
     measures as not being on the customs territory, provided they are not released for the free
     circulation regime or placed under another customs regimes under conditions other, than
     those provided for in customs regulations,
b) Slovak goods are meeting the conditions according to special regulation56adapting the
     measures usually connected with the export of goods, as a result of their placement to the
     free customs area and free customs warehouse.
         (2) Free customs zone or free customs warehouse has to be separated from other customs
territory by a fence with height of at least 3 metres or separated by a method approved by
customs office so as it could be possible to check entering free customs zone or free customs
warehouse and leaving them, while the places of entry and exit have to be determined.
         (3) The Slovak person can operate free customs zone or free customs warehouse.
         (4) Ministry based on prior decision of the government permits the establishment of free
customs zone, upon an application of Slovak person. The ministry shall determine which parts of
customs territory shall form free customs zone in the permit, and shall determine an operator and
conditions of free customs zone, the place of entry into free customs zone, the place of exit from
free customs zone and time period for which the free customs zone is established.
         (5) The ministry shall cancel the permit referred to in paragraph 4 upon the request of
operator, or if free customs zone fulfils its purpose for which it has been established no longer, or
if its further operation is not economically justifiable.
         (6) The ministry permits the establishment of free customs warehouse upon the request of
Slovak person. The ministry shall determine spaces that can form free custom warehouse, in the
permit, and shall determine an operator and conditions of operation of free customs warehouse
especially a method of closing of these spaces, the demarcation and designation of place of entry
and exit and time period for which the customs warehouse is established.
         (7) The ministry shall cancel free customs warehouse, if operator requests it, or if free
customs warehouse fulfils the purpose for which it has been established no longer, or if its
operation is not economically justified.
         (8) The perimeter and the entry and exit points of free customs zone or free customs
warehouse shall be subject to supervision by the customs authorities.
         (9) The customs office can perform the customs check of persons and means of transport
entering or leaving free customs zone or free customs warehouse or out-coming from the free
customs zone or from the free customs area.
56)
   The Act of the National Council of the Slovak Republic No. 229/1995 Coll. on consumption tax from alcohol
in the wording of later regulations.


                                                   173
        (10) Access to a free customs zone or free customs warehouse may be denied to
persons who do not provide every guarantee necessary for observance of customs regulations.
        (11) The customs office may check goods entering, leaving or remaining in free
customs zone or free customs warehouse. To enable such checks to be carried out, a copy of the
transport documents, which shall accompany goods entering or leaving, shall be handed to, or
kept at the disposal of, the customs office by any person designated for this purpose by such
office. Where such checks are required, goods or copies of the transport documents shall be
made available to the customs office.

                                                  Article 380

                      Operation of free customs zone or free customs warehouse

        (1) Operator of free customs zone or free customs warehouse means a person performing
activity involving warehousing, readjustment, processing, sales or purchase of goods within free
customs zone or free customs warehouse.
        (2) In case, that commercial policy measures are applicable to release of the goods to free
circulation regime , these measures shall neither be applied, if customs approved determination
for goods is free customs zone or free customs warehouse, nor during time period of their
placement in free customs zone or free customs warehouse.
        (3) In case, that commercial policy measures relate to goods entering customs territory,
these measures shall be applied at the time of the placing of foreign goods in free customs zone
or in free customs warehouse.
        (4) In case, that the commercial policy measures relate to export of goods, these
measures shall be applied at the time of export of Slovak goods placed in free customs zone or
free customs warehouse from customs territory; these goods are subject to the customs control.
        (5) It is possible to place a building within free customs zone only upon approval of
customs office based on the written application. The customs office is related authority of state
administration in building proceeding.57)
        (6) Operator is obliged to specify activities in application referred to in paragraph 5, for
which building shall be used and further necessary data enabling for customs office to consider
the justification of issuing of permit.
        (7) The provisions of paragraphs 5 and 6 shall apply accordingly for a reconstruction of
building within free customs zone or for reconstruction of building creating free customs
warehouse.

                                                  Article 381

                                 Placing of goods to free customs zone or
                                         free customs warehouse

        (1) Both Slovak goods and foreign goods may be placed in free customs zone or free
customs warehouse. However, customs office may require that goods which present a danger or
are likely to spoil other goods or which, for other reasons, require special facilities be placed in
premises specially equipped to receive them.
        (2) Time period for placing of goods in free customs zone or free customs warehouse is
not limited.


57)
   The Act No. 50/1976 Coll. on the regional planning and construction order (Construction Act) in the wording
of later regulations.


                                                    174
        (3) Goods entering free customs zone or free customs warehouse excluding those referred
to in paragraph 4, need not be presented to the customs office, nor need a customs declaration be
lodged.
        (4) Goods entering free customs zone or free customs warehouse shall be presented to
customs office and undergo prescribed customs formalities only where they:
a) have been placed under a customs regime which is discharged when they enter free customs
    zone or free customs warehouse; however, where customs regime in question permits
    exemption from obligation to present goods, such presentation shall not be required,
b) have been placed in free customs zone or free customs warehouse pursuant to an authority
    decision to grant repayment or remission of the import duties;
c) meet conditions for application of measures usually connected with export of goods
    according to special regulations (Article 379 paragraph 1 letter b)).
        (5) Customs office is authorized to require goods subject to export duties of other export
provisions to be notified to locally authorized customs office by person that has placed the goods
in free customs zone or free customs warehouse.
        (6) At the request of the party concerned, the customs office shall certify customs status
of goods placed according to paragraph 12.
        (7) Operator is obliged to record goods entering free customs zone or free customs
warehouse to places, where activities referred to in Article 382 paragraph 1 are performed, into
stock records without undue delay.
        (8) Transport document referred to in paragraph 11 means a document about transport.
Document about transport means especially consignment note, delivery note, list or despatch
note if it provides necessary information for identification of goods.
        (9) Goods released for regime have to be presented to customs office referred to in
paragraph 4 letter a) together with transport or other document.
        (10) Goods entering free customs zone or free customs warehouse subjecting to export
duties or other export restrictions and for which customs office referred to in paragraph 5 can
request to notify them, shall not be a subject to submission of a document about entering of
goods nor to checking of the entering goods.
        (11) Customs office shall certify customs status of Slovak goods released to free
circulation regime on a document made out by operator.
        (12) The certification of customs status shall be issued by customs office on the form,
the specimen, method of completing, the ministry shall establish presentation and handling of
which by the general legal regulation.

                             Activities in free customs zone
                     or free customs warehouse and stock records

                                           Article 382

        (1) Person performing activities in free customs zone or free customs warehouse, such as
warehousing, readjustment, processing, sales or purchase of goods, is obliged to keep stock
records by a method approved by customs office and enter goods into stock records without
undue delay after they enter its space in free customs zone or free customs warehouse. Person is
keeping stock records by a method that enables for customs office to identify goods and monitor
their movement.
        (2) Operator of free customs zone or free customs warehouse is obliged to specify in
stock record referred to in paragraphs 6 and 7 all the data enabling checking of duly observance
of customs regulations.
        (3) The stock records includes the following:


                                             175
a) Signs, identification numbers, number and class of loading pieces, quantity and commercial
    description of goods, eventually identification signs of container,
b) Data enabling monitoring of goods, especially of their placing,
c) Data about transport document used for the goods entering or leaving,
d) Customs status, eventually the data about certification certified the customs status referred to
    in Article 381 paragraphs 11 and 12,
e) Data about usual handling methods,
f) Identification data by which commercial documents relating to goods released into inward
    processing and temporary use are marked, data about amount of import duties and about
    designation of the date at which the goods were released to one these regimes for the first
    time, if by placing of goods to free customs zone or free customs warehouse under inward
    processing regime, temporary import regime or transit regime within customs territory shall
    terminate, and it shall cause, that one of these regimes shall terminate.
g) Data relating to goods, which at release to free circulation regime or temporary import
    regime do not subject to import duties or commercial policy measures and way of use of
    goods or place of designation, which is to be checked.
        (4) If the accountancy books have to be kept for the purpose of a regime, the data
contained in this accountancy books need not be specified in the stock records referred to in
paragraph 2.
        (5) If foreign goods placed in free customs zone or free customs warehouse are released
to free circulation regime , the local customs proceeding shall be applied without prior permit of
the customs office. Approval of stock records referred to in paragraph 10 is related also to stock
records for the purpose of checking of simplified procedure for release of goods to free
circulation regime .
        (6) Operator can start activities in free customs zone or free customs warehouse upon
approval of stock records referred to in paragraph 1.
        (7) Customs office can approve stock records referred to in paragraph 1 only for persons
providing the necessary guarantees for observance of provisions about free customs zone and
free customs warehouses.
        (8) The application for approval of stock records is submitted in written form to customs
office in the territory of which the free customs zone or free customs warehouse is situated.
        (9) Operator shall specify in the application which of activities according to the
paragraph 1 he intends to perform, the description of stock records kept, or which is to be kept,
article and customs status of goods to which these activities relate, the regime under which these
activities are to be performed and further necessary information.
        (10) Customs office shall approve stock records in written and informs applicant about
it.
        (11) Operator is obliged to notify every loss of goods, excluding natural losses, to the
customs office.
        (12) Customs office shall cancel approval of stock records, if it repeatedly finds out
loss of the goods that cannot be explained satisfactorily. The activities, to which stock records
relate, cannot be further performed in free customs zone or free customs warehouse after cancel
of approval of stock records.

                                           Article 383

        (1) Unless this Act states otherwise, any industrial, commercial or service activity shall
be authorized in free customs zone or free customs warehouse. The carrying on of such activities
shall be notified in advance to customs office.



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        (2) Customs office may impose certain prohibitions or restrictions on the activities in
free customs zone or free customs warehouse
a) having regard to the nature of the goods,
b) if operator has broken customs regulations repeatedly and he/she does not provide the
    guarantees of compliance with the customs regulations.
        (3) Foreign goods placed in free customs zone or free customs warehouse may be
released to regime of
a) free circulation under the conditions laid down by this regime and under the conditions
    according to Article 384 paragraphs 3 and 4,
b) inward processing under the conditions laid down by this regime,
c) readjustment under customs surveillance under the conditions laid down by this regime,
d) temporary use under the conditions laid down by this regime.
        (4) Foreign goods placed in free customs zone or free customs warehouse undergo usual
forms of handling referred to in Article 308 paragraph 1, it can be abandoned in favour of state
according to Article 386 or it can be destroyed according to Article 386.
        (5) Slovak goods which are covered by application of such advantages as a result of their
placing in free customs zone or free customs warehouse that are usually relating to goods at their
export, and to which special regulation is applied by which the measures of the agricultural
policy are performed 55), shall undergo only the forms of handling expressly prescribed by
special regulation for such goods. Such handling may be undertaken without authorization.
        (6) Foreign goods and Slovak goods referred to in Article 379 paragraph 1 letter b) shall
not be consumed or used in free customs zone or free customs warehouse for the purposes not
corresponding with these ones referred to in paragraphs 3 to 5.
        (7) Where regime concerned so provides, goods the release to free circulation regime
or temporary import regime of which would not entail application of import duties or
measures under the state agricultural policy or commercial policy, can be used or consumed.
In this case customs declaration for release to free circulation regime or temporary import
regime is not requested. Such declaration shall, however, be required if such goods are to be
charged against a quota or a ceiling.

                                           Article 384

                              Removal of goods from free customs
                                zone or free customs warehouse

        (1) Unless special regulations state otherwise, the goods leaving free customs zone or
free customs warehouse may be exported or re-exported from customs territory, or brought into
another part of the customs territory.
        (2) The provisions related to assignment of customs approved determination shall apply
accordingly to Slovak goods brought from free customs zone or free customs warehouse into
other parts of that territory; except in the case of goods which leave that zone by air or sea
without being placed under a transit or other customs regime.
        (3) Where a customs debt is incurred in respect of foreign goods and customs value of
such goods is based on a price actually paid or payable which includes the cost of warehousing
or of preserving goods while they remain in free customs zone or free customs warehouse, such
costs shall not be included in the customs value if they are shown separately from the price
actually paid or payable for the goods.
        (4) Where foreign goods have undergone, in free customs zone or free customs
warehouse usual form of handling within permit (Article 308 paragraph 1), custom office shall
take into account the nature, customs value and quantity of goods in determining the amount of


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import duties, at the request of the declarant be those which would be taken into account in
respect of those goods, at the time referred to in Article 403, had they not undergone such
handling. It shall not be applied if these goods have undergone form of handling not specified in
the permit.
        (5) Where goods are brought into or returned to another part of the customs territory or
placed under a customs regime, the certificate referred to in Article 381 paragraph 6 may be used
as proof customs status of these goods.
        (6) Where the customs status is not goods shall be considered to be Slovak goods for the
purpose of applying export duties or measures laid down under the state commercial, including
export licenses. In all other cases they shall be considered to be foreign goods.
        (7) Data on good brought from places used for performing of activities shall be recorded
in stock records without undue delay.
        (8) In the case of re-export of foreign goods, that is unloaded, or that is reloading,
customs formalities referred to in Article 386 paragraph 2 shall not be requested.

                                                   Article 385

      Customs formalities for application of inward processing within conditional system or of
                               processing under customs surveillance

       The processing operations performed in inward processing within conditional system or
in processing under customs surveillance in free customs zone or free customs warehouse cannot
be performed without permit of customs office. The customs office shall determine the places in
free customs zone or free customs warehouse at which the processing operations shall be
performed.

                                                 Section two

                                             Special procedures

                                                   Article 386

       Re-exportation, destruction of goods and abandonment of goods in favour of the state

        (1) Foreign goods may be re-exported from customs territory, destroyed or abandoned in
favour of state.
        (2) Re-exportation shall involve application of customs formalities laid down for goods
leaving customs territory including commercial policy measures.
        (3) Customs office can permit destruction of goods or abandonment of goods in favour of
the state, if regulations on protection of environment 58) are retained, and unless inadequate
expense will be entailed, excluding costs relating to their sale.
        (4) Any waste or scrap resulting from destruction shall be assigned customs approved
determination prescribed for foreign goods. Goods shall remain under the customs surveillance
until the time laid down in Article 64 paragraph 2.
        (5) If customs declaration is requested for re-export, the provisions of Article 378 shall
be applied accordingly.


58)
   For example the Act No. 223 /2001 Coll. on waste and on changes and amendment of other acts, the Act No.
309/1991 Coll. on the protection of the environment against the polluting substances (the Act on the atmosphere)
in the wording of later regulations.


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        (6) Authorized person is obliged to notify adequately in advance customs office in
written, the place and time of destruction of goods so as customs office may perform the
surveillance over their destruction.

                                             Article 387

                                  Goods leaving customs territory

       Goods that are to leave the customs territory shall be subject to the customs surveillance.
Customs office is authorized to determine conditions and route by which goods are to leave the
customs territory.

                                             Article 388

                                           Returned goods

        (1) Slovak goods, which having been exported from customs territory, are returned to that
territory and released for free circulation within a period of three years shall, at the request of the
person concerned, be granted relief from import duties.
        (2) Where prior exportation of goods from customs territory the returned goods had
been released for free circulation at reduced or zero import duty because of their use for a
particular purpose, exemption from duty under paragraph 1 shall be granted only if they are to
be re-imported for the same purpose. Where the purpose for which the goods in question are
to be imported is no longer the same, the amount of import duties chargeable upon them shall
be reduced by any amount levied on the goods when they were first released for free
circulation. Should the latter amount exceed that levied on the entry for free circulation of
returned goods, no refund shall be granted.
        (3)     The relief from import duties provided for in paragraphs 1 and 2 shall be
granted only in the case of importation of goods in the state in which they were exported.
        (4) The relief from import duties provided for in paragraphs 1 and 2 shall not be
granted in the case of:
a) goods exported from the customs territory under the outward processing regime unless those
   goods remain in the state in which they were exported;
b) goods which have been the subject of measures involving their exportation to other countries.
        (5) The provisions of paragraphs 1 to 4 are applied accordingly to compensating
products originally exported or re-exported subsequent to inward processing. The amount of
import duties legally owed shall be determined on the basis of the rules applicable under the
inward processing regime. The date of re-export being regarded as the date of release for free
circulation.
        (6) The goods exported in accordance with state agricultural policy based on export
licence shall be exempt from import duty, only if relevant person proves that export
compensation has not been provided.
        (7) The returned goods are exempt from import duty, even if it represents only the part of
goods that have been exported from customs territory before; it is applied also when goods
consist from the parts or accessory of machines, tools, instruments or other products exported
before from the customs territory.
        (8) The returned goods, that were not re-imported in the state at which they were, are
exempt from import duty only if they are the goods that undergone such form of handling that
was necessary for keeping the goods in the original state, or which has changed a their
appearance as a result of that handling.


                                               179
        (9) Relief from import duty shall apply also to returned goods, which undergone a form
of handling other, than this referred to in paragraph 8, only for the purpose of their repair or put
goods into original state in the case of defective goods or if unsuitability of goods for designed
purpose has become obvious only during their handling.
        (10) Returned goods are exempt from import duty also in the case of their repair abroad
or of putting these goods in original state by reason of the unpredictable circumstances and this
fact has been reliably proved to the customs office, if the value of the returned goods as a
consequence of this operation is not higher than value of goods at the time of their export from
the customs territory. The value of the returned goods shall not be, as a consequence of the
operation, through which they passed, considered to be higher one than the value at the time of
the export of the goods from the customs territory, if the operation does not exceed the rate
necessary for the goods to be used by the same manner as it was at the time of their export.
        (11) If the repair or the putting the goods to original state requests use of spare parts, only
the spare parts essentially necessary for enabling of the use of the goods for the same purpose as
it was at the time of their export, can be used.
        (12) At the fulfilment of the customs export formalities the customs office shall issue the
document containing the information necessary for the identification of the goods, upon the
application of the entitled person, if the goods are to be returned to the customs territory.

                                            PART SIX

                                       CUSTOMS DEBT

                                        DIVISION ONE

                                  Security to cover customs debt

                                             Article 389

                                          Extent of security

        (1) Where, in accordance with customs rules, customs office requires security to be
provided in order to ensure payment of a customs debt, such security shall be provided by the
person who is liable or who may become liable for that debt.
        (2) Customs office shall require only one security to be provided in respect of one
customs debt.
        (3) Customs office may authorize the security to be provided by a person other, than the
person from whom it is required.
        (4) Where the person who has incurred or who may incur a customs debt is a public
administration authority or state budgetary organisation, no security shall be required.
        (5) Customs office may waive the requirement for provision of security where the
amount to be secured does not exceed SKK 20 000.
        (6) Where the customs legislation provides, that the provision of security is optional, such
security shall be required at the discretion of customs office in so far as it considers that a
customs debt is not certain to be paid within the prescribed period.
        (7) The security referred to in paragraph 6 shall be required by customs office
a) at the time of application of the rules requiring such security to be provided, or
b) at any subsequent time when the customs body finds, that the customs debt is not certain to
    be paid within the prescribed period.



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         (8) Upon the request of the person referred to in paragraphs 1 or 3 the customs office can
permit to secure the customs debt from two or more operations.
         (9) If the customs regulations state, that the securing of the customs debt is obligatory,
the customs office will determine the securing of the customs debt in amount, which corresponds
to:
a) the amount of the customs debt or customs debts, if it is possible to determine that amount at
    the time of the requesting securing,
b) the highest possible amount of the customs debt or customs debts in other cases.
         (10) If the guarantee referred to in Article 392 is provided for the securing of the
customs debt varying its amount during the time period, the securing of the customs debt will be
determined in such amount to secure the customs debt.
         (11) If the customs regulations state, that the securing of the customs debt is not
obligatory and customs office requests, the customs office will establish the amount of the
securing of the customs debt so it not to exceed the amount provided in paragraphs 9 a 10.
         (12) If the customs office finds out, based on control performed by the customs office,
that it can come to the increasing of the amount of import payments, that can be assessed based
on data specified in the written customs declaration, it can request the extension of the securing
of customs debt covering the difference between the amount of the import payments according to
data in the written customs declaration and end amount, that can be payable for the goods.
Declarant can request the immediate record of the amount of payment to which the goods can be
subject with definite validity, to the accounting records, instead of the extension of the securing
of the customs debt.
         (13) Customs office need not request the securing of the customs debt referred to in
paragraph 1 for the goods, that are the subject of the application of the requirement to the
customs quota, if it specifies, that given customs quota is not near its exhaustion at the time of
the acceptance of the written customs declaration by which the release to free circulation regime
of the goods is proposed.

                                           Article 390

                                       Methods of securing

       (1) Security may be provided by either
a) cash deposit
b) cash deposition on account in bank, or at branch office of foreign bank in favour of customs
   office,
c) guarantor, or
d) by submission of cheque payment of which is guaranteed by a person on which it is drawn.
       (2) The following shall be deemed equivalent to security of customs debt
a) right of lien or other retentive transfer of right, considered to be the equivalent to the right
   relating to the real estate,
b) cession of a receivable, assumption of indebtedness and accession to debt.
       (3) The guarantor shall undertake to pay jointly and severally with the debtor the secured
amount of customs debt, which fall to be paid. Customs office can approve guarantor, if
guarantor:
a) is a Slovak person,
b) is not declarant or other person, for which the customs debt can arise in this case and
c) undertakes in written to pay customs debt.




                                              181
        (4) Customs office may refuse to accept the type of security proposed where it is
incompatible with the proper functioning of the customs regime concerned. The type of security
may be modified only upon the approval of customs office.
        (5) Where customs office establish, that the security provided does not ensure payment of
the customs debt within the prescribed period it shall require the person referred to in Article 389
paragraph 1 to provide additional security or to replace the original security with a new security.
        (6) Once customs debt is extinguished or can no longer arise, the customs office shall
release security forthwith.
        (7) Once the customs debt has been extinguished in part or may arise only in respect of
part of the amount, which has been secured, part of the security shall be released accordingly at
the request of the person concerned.
        (8) Cash deposited for security of customs debt does not bear an interest; it is not applied
if the cash is deposited in bank or in branch office of foreign bank.

                                            Article 391

                                       Provision of security

        (1) The main responsible person shall provide the security for securing of customs debt,
unless this Act states otherwise; the main responsible person is a holder of the transit regime.
        (2) Unless this Act states otherwise, the security of customs debt is not requested
a) in transport by air,
b) in transport by rail,
c) in pipeline transport.
        (3) The security can be provided by a form of overall guarantee relating to several transit
operations, or by a form of particular guarantee relating to one transit operation.
        (4) A specimen of the form for overall guarantee is given in Annex No. 21, the one for
particular guarantee is in Annex No. 22. The requirements of forms, the method of their
completing, technical details and method of their handling shall be established by the ministry by
the general legal regulation.

                                        Overall guarantee

                                            Article 392

         (1) The application of overall guarantee can be permitted by customs office to Slovak
person, that
a) was main responsible or dispatcher as regular holder of transit regime during six months, or
    it is obvious, based on all the circumstances, that customs debt will be fulfilled, and
b) did not commit any wilful breach of customs regulations or obvious negligence.
         (2) The overall guarantee is provided at customs office accepting guarantees.
         (3) Customs office accepting guarantees shall determine an amount of overall guarantee,
shall accept obligation of guarantor and shall issue certification on guarantee enabling to
perform for main responsible person all the transit operation within the scope of overall
guarantee.
         (4) One or more of guarantee certifications shall be made on a form according to
specimen given in Annex No. 24 for a person that was granted the permit under the conditions
referred to in 393 paragraph 6.
         (5) On every transit declaration the data about certification on issued according to
paragraph 3 is given.


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       (6) Customs office accepting guarantees can cancel permit for application of overall
guarantee if the matters of fact according to the paragraph 1 occur after the issue of the permit.

                                            Article 393

        (1) The overall guarantee is 100 % of import payments, at least in amount of EUR 7 000,
except from the cases referred to in paragraph 2.
        (2) Customs office can determine overall guarantee at least at extent of 30 % of import
payments, at least at the amount of EUR 7 000, if
a) a person has performed the transit operations secured by overall guarantee regularly during
    last two years in the regime of transit,
b) a person has not breach the customs regulations during last two years,
c) thus reduced overall guarantee amounts to sum of customs duty at least,
d) goods are not specified in Annex No. 16 and are not excluded from overall guarantee.
        (3) The overall guarantee referred to in paragraph 2 shall not be applied, if the conditions
are no longer fulfilled according to paragraph 2.
        (4) The acceptance of overall guarantee can be temporarily stopped for goods for which
special measures are to be applied, taking into account-increased risk of breach of customs
regulations.
        (5) The time period, during which it is possible to stop temporarily the guarantee, is
maximum 12 months. Customs office accepting guarantees can extend this time period.
        (6) At the issue of certification of guarantee, or during its validity, the main responsible
person shall state at reverse of certification of guarantee a person entitled to sign transit
declaration on his/her behalf. Every person determined on reverse certification of guarantee
submitted at customs office of departure shall be considered to be authorized deputy of main
responsible person. Guarantee certification includes, besides other data, name and surname of
person entitled to act on behalf of main responsible person, the signature of that person and the
signature of main responsible person.


                                            Article 394

                                       Individual guarantee

       (1) Individual guarantee provided for one transit operation is submitted at customs office
of departure. Customs office of departure shall establish an amount of individual guarantee.
       (2) The individual guarantee can be provided by deposition of cash on customs office of
departure. The individual guarantee shall be returned in case the goods are delivered and
submitted to the customs office of destination in accordance with conditions for the transit
regime.

                                            Article 395

                                 Common provision for security

       Obligation of the guarantor shall expire, if customs office does not notify guarantor
within 12 months from the date of registration of transit declaration, that it shall request from
him (her) the fulfilment of the security.

                                            Article 396


                                              183
                              Withdrawal from provision of security

         (1) Customs office may withdraw from provision of security for securing of customs debt
at goods under transit regime within customs territory upon application of main responsible
person under the following conditions:
a) applicant is a Slovak person,
b) applicant is regular holder of the transit regime,
c) it is obvious, based on all the circumstances, that customs debt shall be fulfilled,
d) applicant has not commit serious or repeated breach of customs regulations,
e) applicant shall undertake in written to pay customs debt upon first appeal of customs office.
         (2) Customs office shall not withdraw from provision of security referred to in paragraph
1 in case of goods
a) the price of which determined from accompanying document exceeds an amount referred to
     in paragraph 5, or
b) at which the increased risk of breach of customs regulations exists.
         (3) Customs office shall issue certification about withdrawal from provision of security in
written on the form, the specimen of which is given in Annex No. 14. The ministry shall
establish the requirements of certification relating withdrawal from provision of security, the
method of its completing and handling by the general legal regulation.
         (4) Written obligation referred to in paragraph 1 letter e) can be submitted on the form,
the specimen of which is given in Annex No. 15, or it is possible to replace it by other statement,
if it has as the same obligatory effects as the effects of the obligation specified on the form
according to Annex No. 15.
         (5) The withdrawal from the provision of security referred to in paragraph 1 shall not be
provided for goods
a) the total value of which exceeds the amount of EUR 100 000 per consignment, or
b) which are given in Annex No. 16, if their quantity exceeds the quantity given in the column 3
     of this Annex.


                                       DIVIS ION TWO

                            INCURRENCE OF A CUSTOMS DEBT

                                     Customs debt at import

                                            Article 397

        (1) A customs debt on import shall be incurred through release of goods liable to import
duties for
a) free circulation regime or
b) placing of such goods under the temporary importation regime with partial relief from import
    duties.
        (2) A customs debt referred to in paragraph 1 shall be incurred at the time of acceptance
of the customs declaration in question and the debtor shall be the declarant. In the event of
indirect representation, the person on whose behalf the customs declaration is made shall also be
a debtor.
        (3) Where a customs declaration in respect of one of the regimes referred to in paragraph
1 is drawn up on the basis of information which leads to all or part of duties legally owed not


                                              184
being collected, the person who provided the information required to draw up the declaration and
who knew, or who ought reasonably to have known, that such information was false, may also be
considered debtor.
        (4) A customs debt on importation shall be incurred through the unlawful importation of
goods into
a) customs territory, if they are liable to import duties, or
b) another part of that customs territory of such goods located in a free customs zone or free
    customs warehouse.
        (5) The unlawful importation of goods means any importation in violation of
provisions of Articles 66 to 68 and Article 384 paragraph 1. The customs debt shall be
incurred at the moment when the goods are unlawfully introduced into customs territory. The
debtors shall be a person who:
a) imported such goods unlawfully according to paragraph 4,
b) participated in the unlawful importation of the goods according to paragraph 4 and who
    was aware or should reasonably has been aware that such importation was unlawful, and
c) acquired or held the goods in question according to paragraph 4 and who was aware or
    should reasonably has been aware at the time of acquiring or receiving goods that they had
    been imported unlawfully.
        (6) A customs debt on importation shall be incurred through the unlawful removal
from customs surveillance of goods liable to import duties.
        (7) The customs debt according to paragraph 6 shall be incurred at the moment when
the goods are unlawfully removed from customs surveillance. The debtor shall be the person
who:
a) removed the goods from customs surveillance,
b) participated in unlawful removal and who was aware or should reasonably has been aware
   that the goods were being removed from customs surveillance,
c) who acquired or held the goods according to paragraph 6 and who was aware or should
   reasonably has been aware at the time of acquiring or receiving the goods that they had
   been removed from customs surveillance, and
d) required to fulfil the obligations arising from temporary storage of the goods or from the
   use of the customs procedure under which those goods are placed according to paragraph
   6.
        (8) A customs debt on importation of goods shall be incurred through other cases, if it
establishes, that non-fulfilment of obligations or non-compliance with a condition governing the
placing of the goods under temporary storage or relevant regime have significant effect on the
correct operation of temporary storage or customs regime in question..
        (9) A customs debt referred to in paragraph 8 shall be incurred at the moment when
the obligation whose non-fulfilment give rise to the customs debt ceases to be met or at the
moment when the goods are placed under the customs regime concerned where it is
established subsequently that a condition governing the placing of the goods under the said
regime or the placing of the goods with granting of a reduced or zero rate of import duties by
virtue of the end use was not in fact fulfilled. The debtor shall be the person who is required,
according to the circumstances, either to fulfil the obligations arising, in respect of goods
liable to import duties, from their temporary storage or from the use of the customs regime
under which they have been placed, or to comply with the conditions governing the placing of
the goods under that regime.
        (10) A customs debt on importation shall be incurred through the consumption or use,
in a free customs zone or a free customs warehouse, of goods liable to import duties, under
conditions other than those laid down by the legislation in force. Where goods disappear and
where their disappearance cannot be explained to the satisfaction of the customs office, this


                                            185
office may regard the goods as having been consumed or used in the free customs zone or the
free customs warehouse and the persons responsible shall be the last person known to this
office to have been in possession of the goods.
        (11) The customs debt according to paragraph 10 shall be incurred at the moment
when the goods are consumed according to paragraph 10 or are first used under conditions
other than those laid down by the legislation in force. The debtor shall be the person who
consumed or used the goods according to paragraph 10 and any person who participated in
such consumption or use and who was aware or should reasonably has been aware that the
goods were being consumed or used under conditions other than those laid down by the
legislation in force.

                                             Article 398

        (1) Submission of customs declaration for goods or other act having the same legal
effects and submission of a document for confirmation by relevant authorities is considered to be
the withdrawal of goods from under the customs surveillance, if this procedure shall result in the
incorrect determination of customs status of Slovak goods.
        (2) If customs debt on importation has been incurred according Article 397 paragraphs 4
to 11 and import duties have been paid, goods are considered to be Slovak goods even though
the customs declaration for release into free circulation regime has not been submitted. It is
without prejudice to prohibitions or restrictions that can be applied for goods in question.
        (3) Forfeiture of goods does not affect customs status of goods.
        (4) Foreign goods left in favour of state or confined or forfeited are considered as
released under the customs warehousing.
        (5) Goods referred to in paragraph 4 can be sold by customs office, provided that a buyer
shall perform customs formalities without undue delay for a determination of the customs
approved assignment for these goods. If a sale is performed at the price involving import duties,
the goods are considered to be released to free circulation regime and customs office shall
calculate an amount of payments and shall record it in accountancy books.
        (6) If customs office has decided to handle goods according to paragraph 4 by the
different manner than to sell them, it shall perform customs formalities without undue delay for a
determination of one of customs approved assignments determined for that goods in Article 2
letter h) first to four points.
        (7) Where in accordance with Article 399 paragraph 2 no customs debt is deemed to be
incurred in respect of goods released for free circulation at a reduced or zero rate of import duties
on account of their end use, an scrap or waste resulting from such destruction shall be deemed to
be foreign goods.
        (8) Where in accordance with Article 397 paragraphs 6 and 7 or 8 and 9 a customs debt is
incurred in respect of goods released for free circulation at a reduced rate of import duties on
account of their end use, the amount paid when the goods were released for free circulation shall
be deducted from the amount of customs debt; this provision shall apply also in respect of scrap
and waste resulting from the destruction of such goods.

                                             Article 399

        (1) If the failure in fulfilment of obligations or failure in observance of conditions for the
temporary warehousing or relevant regime has no significant influence to their correct execution,
the customs debt will not arise. The following is considered to be the failure in fulfilment of
obligations or failure in observance of conditions:



                                               186
a) exceeding of the permitted term for the assignment of one of customs approved
    determinations determined for the temporary warehousing or relevant regime, if the term has
    been exceeded and the prolongation has been requested in time,
b) exceeding of the term for the presentation of the goods to the designation customs office and
    if this presentation is realized later, if that is the goods released to the regime of the transit,
c) handling goods not approved in advance by the customs office, if it is such a handling goods
    that could be approved by the customs office upon the request of the entitled person and if it
    means the goods placed in temporary warehouse or released to the customs warehousing,
d) different use of the goods than it is stated in the permit for the relevant regime, that could be
    approved by the customs office upon the request of the entitled person, if it means goods
    released to the regime of temporary use,
e) not permitted transport of the goods, if the goods can be submitted upon the request of the
    customs office and if it means the goods temporarily warehoused or released to the regime,
f) outcome of the goods from the customs territory or their placement in the free customs zone
    or free customs warehouse without fulfilling of the customs formalities and if it means the
    goods temporarily warehoused or released to the regime,
g) the transfer of the goods without notification to the customs office before their end use, if the
    transfer has been recorded in stock records of the transfer and receiver is the permit holder
    for given goods and if it means the goods the advantageous rate handling as a result of its end
    use is relating to,
h) no request for renewal of the permit even though the conditions for its issue have been
    fulfilled, in the case of the regime of the inward processing performed continuously.
         (2) The customs debt at the import will not arise, if it proves, that the failure in the
fulfilment of the obligations resulting from Articles 66 to 68 and Article 384 paragraph 1, from
the yielding of the relevant goods in temporary warehouse or from the application of the regime
to which the goods have been released, is caused by the total destruction or by irrecoverable loss
of the goods as a result of their nature, unpredictable circumstances or based on the permit of the
customs office.
         (3) If the goods are released to free circulation regime with reduced rate of the import
duties or without import duties as a result of their end use, the customs debt will not arise, if the
goods are exported or re-exported with the permit of the customs office.

                                             Article 400

                                       Customs debt at export

       (1) Customs debt on exportation of goods liable to export duties shall be incurred through
exportation the goods from the customs territory under cover of a customs declaration of such
goods.
       (2) The customs debt referred to in paragraph 1 shall be incurred at the time when such
customs declaration is accepted. The debtor shall be the declarant. In the event of indirect
representation, the person on whose behalf the declaration is made shall also be a debtor.
       (3) The customs debt on exportation of goods liable to export duties shall be incurred also
through their unlawful exportation; the unlawful exportation shall be deemed the exportation of
goods from customs territory without customs declaration, if it should have been lodged.
       (4) The customs debt according to paragraph 3 shall be incurred at the time when the
said goods actually leave that territory. The debtor shall be:
a) the person who removed the goods according to paragraph 3 unlawfully,
b) any person who participated in such removal and who was aware or should reasonably have
   been aware that a customs declaration had not been but should have been lodged.


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        (5) A customs debt on exportation shall be incurred through failure to comply with the
conditions under which the goods were allowed to leave the customs territory with total or
partial relief from export duty.
        (6) The customs debt referred to in paragraph 5 shall be incurred at the time when the
goods reach a destination other than for which they were allowed to leave the customs territory
with total or partial relief from export duty or should the customs office be unable to determine
that time, the expiry of the time limit set for the production of evidence that the conditions
entitling the goods to such relief have been fulfilled. The debtor shall be the declarant. In the
event of indirect representation, the person on whose behalf the declaration is made shall also be
a debtor.


                        Common provisions for incurrence of customs debt

                                           Article 401

        Partial or total exemption from customs duty on importation or exportation shall also
apply in cases where a customs debt is incurred pursuant to Article 397, Article 400
paragraphs 3 to 5, where declarant can provide an evidence that conditions for the application
of relief or exemption have been satisfied, or a behaviour of the declarant implies that the
conditions for relief or exemptions shall be satisfied.

                                           Article 402

       Where several persons are liable for payment of one customs debt, they shall be jointly
and severally liable for such debt.

                                           Article 403

       (1) Save as otherwise expressly provided by this Act, the amount of the import duties or
export duties shall be determined on the basis of the rules of assessment appropriate to those
goods at the time when the customs debt in respect of them is incurred.
       (2) Where it is not possible to determine precisely when the customs debt is incurred, the
time to be taken into account in determining the rules of assessment appropriate to the goods
concerned shall be the time when the customs office concludes that the goods are in a situation in
which customs debt is incurred.
       (3) Where the information available to the customs office enables it to establish that the
customs debt was incurred prior to the time when they reached that conclusion (paragraph 2), the
amount of the import duties or export duties payable on the goods in question shall be
determined on the basis of the rules of assessment appropriate to the goods at the earliest time
when existence of the customs debt arising from the situation may be established from the
information available.

                                           Article 404

         (1) A customs debt shall be incurred at the place where the events from which it arises
occur.
        (2) Where it is not possible to determine the place of the incurrence of the customs debt
referred to in paragraph 1, the customs debt shall be deemed to have been incurred at the place



                                             188
where the customs office conclude that the goods are in a situation in which a customs debt is
incurred.
        (3) Where customs regime is not discharged for, the customs office shall determine the
place the customs debt shall be deemed to have been incurred at the place where the goods
a) were placed under that regime, or
b) enter the customs territory under that regime.
        (4) Where the information available to the customs office enables them to establish that
the customs debt was already incurred when the goods were in another place at an earlier date,
the customs debt shall be deemed to have been incurred at the place which may be established as
the location of the goods at the earliest time when existence of the customs debt may be
established.

                                            Article 405

        (1) In so far as international agreements concluded between the Slovak Republic and
other states provide for the granting on importation into those countries of preferential tariff
treatment for goods originating in the Slovak Republic within the meaning of such agreements,
on condition, that where have been obtained under the inward processing regime, foreign goods
incorporated in the said originating goods are subject to payment of the import duties payable
thereon, the validation of the document necessary to enable such preferential tariff treatment to
be obtained in other states shall cause a customs debt on importation to be incurred
        (2) The moment when such customs debt referred to in paragraph 1 is incurred shall be
deemed to be the moment when the customs office accepts the export declaration relating to the
goods in question. The debtor shall be the declarant. In the event of indirect representation the
person on whose behalf the declaration is made shall also be a debtor
        (3) The customs debt shall be determined under the same conditions as in the case of
a customs debt resulting from the acceptance, on the same date, of the declaration for release for
free circulation of goods concerned for the purpose of terminating the inward processing regime.
        (4) The customs debt referred to in Articles 397 and 400 incurred as well, when the
prohibitions or restrictions at the import or at the export relate to goods. The customs debt
incurred at the import of stuff and psychotropic substances as well, if they are floated, controlled
by the relevant authorities especially by the reason of their use for the healthcare and
scientifically purposes. The customs debt at the import of the stuff and psychotropic substances
or falsifications of the banknotes does not incurred if they are not floated; however, for the
purpose of the prosecution it is considered the customs debt has been incurred.


                                      THIRD DIVIS ION

              DETERMINATION AND RECOVERY OF THE CUSTOMS DEBT

                              Entry in the accountancy books

                                            Article 406

        (1) Each and every amount of the import duties or export duties resulting from a customs
debt, shall be calculated by the customs office as soon as they have the necessary particulars and
entered by this office in the accountancy books
        (2) The provision of the paragraph 1 shall not apply
a) where a provisional anti-dumping duty or countervailing duty has been introduced, or



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b) where the amount of duty legally due exceeds that determined on the basis of binding
   information on nomenclature classification of goods or of binding information on goods
   origin

                                           Article 407

        (1) Where a customs debt is incurred as a result of the acceptance of the declaration of
goods for a customs regime other than temporary importation with partial relief from import
duty or any other act having the same legal effect as such acceptance the amount
corresponding to such customs debt shall be entered in the accounts as soon as it has been
calculated and, at the latest, on the second day following that on which the goods were
released. However, provided that payment has been secured, the total amount of duty relating
to all the goods released to one and the same person during a period fixed by the customs
office, which may not exceed 31 days, may be covered by a single entry in the accountancy
books at the end of the period. Such entry in the accountancy books shall take place within
five days of the expiry of the period in question.
        (2) Where it is provided that goods may be released subject to meeting certain
conditions laid down customs regulations which govern either determination of the amount of
the debt or its collection, entry in the accountancy books shall take place no later than two
days following the day on which the amount of the debt or the obligation to pay the duties
resulting from that debt is determined or fixed. However, where the customs debt relates to a
provisional anti-dumping or countervailing duty, that duty shall be entered in the accountancy
books no later than two months following entering into effect of the regulation establishing a
definitive anti-dumping or countervailing duty.
        (3) Where a customs debt is incurred under conditions other than those referred to in
paragraph 1, the relevant amount of duty shall be entered in the accountancy books at a date
on which the customs office is in a position to:
(a) calculate the amount of import duties or export duties in question, and
(b) determine the debtor that is obliged to pay this import or export duties.

                                           Article 408

       (1) The customs office may extend the time limits for entry in the accountancy books laid
down in Article 407:
a) by the reasons of simplification of accounting records, or
b) where the special circumstances prevent the customs office from complying with the said
    time limits
Such extended time limit shall not exceed 14 days.
       (2) The time limits laid down in the paragraph 1 shall not apply in circumstance of
accident or in cases of force majeure.

                                           Article 409

       (1) Where the amount of the import duties or export duties from a customs debt has not
be entered in the accountancy books referred to in Articles 407 and 408, or has been entered in
the accountancy books at a level lower than the amount legally owed, the amount of duty to be
recovered or which remains to be recovered shall be entered in the accounts within two days of
the date on which the customs office becomes aware of the situation and are in a position to
calculate the amount legally owed and to determine the debtor. That time limit may be extended
in accordance with Article 408.



                                              190
       (2) Subsequent entry in the accountancy books shall not occur where
a) the amount of the import duties or export duties legally owed failed to be entered in the
   accountancy books as a result of court decision at a later date,
b) the amount of duty legally owed failed to be entered in the accountancy books as a result of
   an error on the part of the customs office and the person liable for payment have been
   detected for his part having acted in good faith and complied with all the provisions laid
   down by customs regulations as regards the customs declaration lodging.

                                           Article 410

       (1) As soon as it has been entered in the accountancy books, the amount of duties shall be
communicated to the debtor by customs office.
       (2) Where the declarant has entered for guidance, in customs declaration, the amount of
the import duties or export duties, the customs office may specify that it shall not be
communicated unless the amount of duty indicated does not correspond to the amount
determined by the office. The decisive amount for the release of the goods is the amount of the
import duties or export duties recorded into accounting records.
       (3) If the customs debt has incurred by different way than by the acceptance of the
customs declaration, the customs debt shall be notified to the debtor by the issue of the special
decision.

                                           Article 411

       If the customs debt, the amount of which has been entered into accountancy books and
eventually notified to the debtor, according to Articles 424 to 426, is exempted before the
payment or it was returned after the payment, the customs office would correct the amount
recorded into the accounting records and the relevant notification for the debtor eventually.

                                           Article 412

                Maturity of the amount of the import duties or export duties and
            procedure at payment of the amount of the import duties or export duties

        (1) If the customs office does not permit the some of methods of the simplification of the
payment of the amount of import duties or export duties referred to in Articles 414 to 417, for
debtor, the amount of the import duties or export duties is due within 10 days from the date,
when the customs office has notified its amount to the debtor; it is not applied if the customs
office does not notify the customs debt to the debtor (Article 410 paragraph 2). In the case of
summary record into accounting records, under the conditions established in Article 407
paragraph 1 second sentence, the due term has to be determined, so as it should not be provided
the term for the debtor longer than in the case of permit of the delay of payment. The term is
automatically extended in the cases, when the debtor cannot pay the amount of the import duties
or export duties within determined term, because of late notification of the amount of the import
duties or export duties.
        (2) If the customs office permits some of methods of simplification of the payment of the
import duties or of the export duties specified in Articles 414 to 417, the amount of the import
duties or of the export duties is due within the term determined for these ways of the
simplifications of the payment of the import duties or export duties.

                                           Article 413


                                             191
                      Method of payment of the import duties or the export duties

          The payments can be performed by
a)    deposit of cash,
b)    deposit of finances on the account in the bank or in the branch office of the foreign bank in
      favour of the customs office pursuant to special regulation,59)
c)    by the direct transfer from the account conducted in bank or in the branch office of the
      foreign bank on the account of the state budget, that is conducted for the customs office or
      customs headquarters,
d)    by including of the excess payments at other payments.

                                                   Article 414

               Delay in payment of the amount of the import duties or of export duties

        (1) The customs office may permit the delay of the amount of the import duties or the
export duties for debtor upon his/her request under the conditions determined in paragraphs 2
and 3 and in Article 415.
        (2) The customs office permits the delay of the payment of the amount of the import
duties or of the export duties if the applicant secures the customs debt.
        (3) The customs office may permit the delay of the payment of the amount of the import
duties or of the export duties
a) Separately, at individually recorded amounts of the import duties or the export duties into
    accounting records pursuant Article 407 paragraph1 first sentence,
b) in summary at all the amounts of the import duties or the export duties recorded into
    accounting records in accordance with Article 407 paragraph 1 first sentence, within the term
    determined by the customs office, that may not exceed 31 days, or
c) in summary, at all the amounts creating individual record recorded into accounting records in
    accordance with Article 407 paragraph 1 second sentence.

                                                    Terms

                                                  Article 415

        (1) The terms for the delay of the payment of the amount of the import duties or of the
export duties can be maximum 30 days, and it shall be determined as it follows:
a) if the payment of the amount of the import duties or of the export duties is delayed pursuant
   to the Article 414 paragraph 3 letter a), the term begins to lapse from the date following the
   day on which the amount of the import duties or of the export duties has been recorded into
   the accounting records; if Article 408 is applied, the term of 30 days shall be reduced by a
   number of days corresponding to the number of days, which is more than two days, that are
   necessary for the record into the accounting records,
b) if the payment of the amount of the import duties or the export duties is delayed pursuant to
   Article 414 paragraph 3 letter b) the term begins to lapse from the date following the day on
   which the aggregate term elapsed. This term shall be reduced by the number of days
   corresponding to the half of the aggregate term,


59)
   Article 25 paragraph 3 of the Act of the National Council of the Slovak Republic No. 566/1992 of the Coll. on
the National Bank of Slovakia as amended by the Act No. 149/2001 Coll.


                                                     192
c) if the payment of the import duties or the export duties is delayed pursuant to Article
    414paragraph 3 letter c) the term begins to lapse from the date, when the term, within which
    the goods have been released elapsed.
This term shall be reduced by the number of days corresponding to the half of the number of
days of the relevant term.
        (2) If the number of days specified in paragraph 1 letter b) and c) is an odd number, the
number of the days which are to be deducted from the term 30 days equals to the half of the
nearest inferior even number.
        (3) If the terms specified in the paragraph 1 letter b) and c) are determined as weeks or
months, the amount of the import duties or the export duties, the payment of which has been
delayed, has to be paid.
a) on Friday of fourth week following the week in which the delay in payment of the amount of
    the import duties or the export duties has been permitted, if the term is determined for weeks,
b) on the sixteenth day of the month following the month in which the delay in payment of the
    amount of the import duties or the export duties has been permitted, if the term is determined
    for a month.

                                             Article 416

        (1) If the declarant does not complete the customs declaration within the term determined
by the customs office by the prescribed data or does not submit the documents necessary for the
customs proceedings, the customs office shall not permit the delay in payment of the amount of
the import duties or the export duties recorded in the accounting records.
        (2) The delay in payment of the amount of the import duties or the export duties may be
permitted by the customs office also in the cases pursuant to paragraph 1, if the amount of the
import duties or the export duties which is to be collected, is recorded in the accounting records
before the of the term of 30 days elapses, when the term begins to lapse from the date, on which
the original amount of the import duties or the export duties was recorded into the accounting
records, or if it is not recorded in the accounting records, from the date when the customs
declaration relating to the given goods has been accepted. The term for the delay in payment of
the amount of the import duties or the export duties may not exceed the term in such cases, that
would be determined pursuant to Article 415, if the amount of the import duties or the export
duties was recorded in the accounting records in a period, when the customs declaration for the
given goods has been submitted.

                                             Article 417

            Respite of the import duties or of the export duties and instalments permit

        (1) The customs office may permit the debtor upon the request the respite of the import
duties or the export duties or its payment by instalments, particularly should the immediate
payment be connected with the serious damage for the debtor or if should it not be possible for
other reasons to collect all the outstanding amount of the import duties or the export duties
outright, however for the term that is not longer than the term in which the right to enforce the
outstanding amount of the import duties or the export duties forfeitures.
        (2) If the customs office permits the respite of the import duties or the export duties or the
payment by instalments, the customs debt has to be secured.
        (3) The debtor shall pay the compensation interest from the delayed amount for the term
of the respite of the import duties or the export duties.



                                               193
                                            Article 418

       The debtor can pay the owed amount of customs duty completely or partially before the
elapsing of the determined term as well.

                                            Article 419

       The third person can pay the customs duty completely or partially instead of the debtor.

                                        Day of payment

                                            Article 420

        (1) The day of payment is considered:
a) the day of the write-off from the account of the debtor at the direct transfers from accounts in
    the bank or in the branch office of the foreign bank,
b) the day on which the bank or branch office of the foreign bank, post enterprise or other
    entitled person, at has accepted or received the cash payments.
        (2) Bank, branch office of the foreign bank and post enterprise are obliged to transfer the
payments to the relevant accounts of the customs office always not later than following day after
the realization of the payment from the account of the debtor or when the cash was accepted in
favour of the account of the customs office. If the account of the customs office is conducted in
the same bank or branch office of the foreign bank 59) as the account of debtor, from which the
payment is performed, the bank or the branch office of the foreign bank, realizing the payment is
obliged to transfer the paid amount to the bank or branch office of the foreign bank, 59) in which
the account of the customs office is conducted within the same term as it was in the previous
sentence. The same proceeding is applied at the payments accepted in favour of accounts of
customs offices in cash. The bank or the branch office of the foreign bank, 59) at which the
accounts of the customs office is conducted, shall credit transferred payments not later than the
following working day after the achievement of the disposition of these finances. Bank, branch
office of the foreign bank and post enterprise are obliged to notify to customs office the day on
which it came to the write-off from the debtor’s account. In the case of failure in the observance
of these terms, they are obliged to pay the interest in the amount of the current discount rate of
the National Bank of Slovakia to the customs office.

                                            Article 421

        (1) If the amount of the import duties or of the export duties is has not been paid within
the established term, the customs office
a) is entitled to apply all the established means, including distraint, to ensure the relevant
    payment,
b) shall assess the interest on late payment from the outstanding amount of the import duties or
    the export duties, that is the supplement of the import duties or of export duties. The interest
    on late payment may not be lower than interest referred to in Article 325.
        (2) The customs office can desist from the collection of the interest on late payment, in
case if
a) the collection of the interest is connected with serious damage for the debtor, considering the
    situation of the debtor,
b) it does not exceed SK 400, or



                                              194
c) the amount of the import duties and the export duties is paid within five days after the day,
    on which the maturity term elapsed.
        (3) The customs office may write-off the outstanding amount at the import duties or the
export duties on its own accord, if it is completely unenforceable. The outstanding payment is
considered to be unenforceable, when has been ineffectively enforced from debtor and other
persons, and from which it could be enforced, or if it is obvious, that the enforcement does not
lead to any result, or it is probable, that the costs for its enforcement exceed the proceeds from
the enforcement. The same proceeding is applied if the outstanding amount is not unenforceable,
but its enforcement is connected with the special and excessive difficulties.

                                                  Article 422

                                                   Forfeiture

        (1) The right to collect and enforce the outstanding amount of the import duties or the
export duties becomes forfeitured after ten years from the end of the year during which the
outstanding payment became due.
        (2) If the act destined to the collection or the enforcement of the outstanding amount
pursuant to paragraph 1 is performed, the new term of expiration begins to laps when the year
during which this act has been notified to the debtor elapsed. The outstanding amounts may not
be enforced later than 20 years from the end of the year during which the outstanding amount
became due.
        (3) The forfeiture is taken into account only if the debtor objects and only to the extent of
the claimed objection.
        (4) If the outstanding amount is secured by the choses in possession, the customs right of
lien shall not be forfeitured, if the choses in possession are the property of the debtor.
        (5) If the outstanding amount is secured by the customs right of lien on the choses in
possession recorded in the relevant records 60) it is not possible to object the forfeiture of the
outstanding amount after this record within 30 years.
        (6) The written demand note for the payment of the amount of the import duties or of the
export duties is considered to be the act for the enforcement of the outstanding amount.


                                          FOURTH DIVISION

      REPAYMENT OR REMISSION OF THE AMOUNT OF THE IMPORT DUTIES OR THE
                               EXPORT DUTIES

                                                  Article 423

                                            Definition of notions

        (1) The repayment of the amount of the import duties or the export duties is the return of
the total amount of the import duties or of the export duties or the part of the amount of the
import duties or the export duties that has been paid.
        (2) The remission of the amount of the import duties or the export duties is the decision
to refrain from the collection of the total amount of the import duties or the export duties or the

60)
   The Act of the National Council of the Slovak Republic No. 162/1995 Coll. on the real estate register and on
the record of the ownership and other rights to the real property (Cadastral Act) as amended by the Act of the
National Council of the Slovak Republic No. 222/1996 Coll.


                                                     195
part of the import duties or the export duties or the decision to declare that the record of the total
amount of the of the import duties or the export duties or the part of the import duties or the
export duties in the accounting records is invalid, if the amount of the import duties or the export
duties has not yet been paid.

                                             Article 424

  The application for the repayment or the remission of the amount of the import duties or the
                                         export duties

        (1) The application for the repayment or the remission of the amount of the import duties
or the export duties shall be submitted by the person, that has paid them or he/she is obliged to
pay them, or the person that undertakes his/her rights and obligations. The deputy of that person
can submit the application as well.
        (2) The application for the repayment or the remission of the amount of the import duties
or the export duties is executed in one original and one copy on the form. The specimen, method
of completing and submission of the form shall be established by the ministry by the general
legal regulation.
        (3) The application for the repayment or remission of the amount of the import duties or
the export duties supplemented by the documents referred to in Article 77 paragraph 1 shall be
submitted at the customs office, where the record into accounting records was made.
        (4) The customs office pursuant to paragraph 3 shall record the date of the acceptance on
the original and on the copy of the application for the repayment and remission of the amount of
the import duties or of the export duties. The copy shall be returned to the applicant after the
confirmation of acceptance.
        (5) If the application for the repayment or remission of the amount of the import duties or
the export duties relates to the goods to which the import or export licence was submitted at the
term of the submission of the customs declaration, the person referred to in paragraph 1 is
obliged to submit the confirmation certifying that the authority responsible for its issue has taken
the measures for the cancellation of the licence effect to the customs office; the provisions of the
special regulation concerning the measures of the state agricultural policy shall not be affected.
The confirmation shall not requested if
a) the customs office, to which the application has been submitted has issued the relevant
    licence itself,
b) the application is justified by the significant error, that does not affect the nature of the
    relevant licence.

            Conditions for the repayment or the remission of the amount
                       of the import duties or the export duties

                                             Article 425

         (1) The customs office shall return the amount of the import duties or the export duties if
it proves, that the paid amount of the import duties or the export duties was not or is not owing,
or it is recorded in the accounting records in conflict with the customs regulations.
         (2) The customs office shall remit the amount of the import duties or the export duties if
it proves, that the paid amount recorded in the accounting records of the import duties or the
export duties is not really owing, or the amount of the import duties or the export duties was
recorded in the accounting records in conflict with the customs regulations.



                                               196
        (3) The customs office shall not return nor remit the amount of the import duties or the
export duties, if the amount not corresponding to the real owing amount of the import duties or
the export duties was paid or recorded in the accounting records.
        (4) The customs office shall return or remit the amount of the import duties or the export
duties upon the request of the person submitted within the term of three years from the day on
which the amount was notified to the debtor.
        (5) The customs office may appropriately extend the term pursuant to paragraph 4, if the
person proves, that he/she could not submit the application within this term in a consequence of
unpredictable circumstances or extraordinary event. If the customs office finds out within the
term referred to in paragraph 4 or within the extended term, that the one of the events referred to
in paragraph 1 or 2 occurred, it shall repay or remit the amount of the import or the export duties
on its own accord.
        (6) The customs office shall repay the paid amount of the import duties or the export
duties on the basis of the application submitted within the term determined for the submission of
the application for the cancellation of the customs declaration, if the customs declaration has
been cancelled.
        (7) If the application for the repayment or the remission of the amount of the import
duties is based on the reduced rate of customs duty or relates to the goods without customs duty
within the customs quota, customs ceiling or other preferential customs measures at the term of
the acceptance of the customs declaration for the release of the goods to free circulation regime ,
customs office shall repay or remit the amounts of the import duties provided that
a) the capacity of the customs quota has not been exhausted at the term of the acceptance of the
    application, or
b) usually valid customs rate has not been determined at the term of the acceptance of the
    application.
        (8) The customs office shall repay or remit the amount of the import duties if the
conditions pursuant to paragraph 7 are not met and if the non-use of the reduced rate of customs
duty or remission of the goods without customs duty is subjected by the customs office, while
the customs declaration for the release of the goods to free circulation regime includes the
necessary data and it is supplemented by the documents necessary for the application of reduced
rate of customs duty or release of the goods without customs duty.
        (9) If the certification on the origin of goods in the “A” form, accompanying certification
EUR. 1, transit document or other document is enclosed to the application for the return or
remission of the amount of the import duties with statement, that it was possible to handle
imported goods within the customs territory at the term of the acceptance of the customs
declaration for the release to free circulation regime , or it was possible to apply the preferential
rate measures, the customs office shall approve this application, provided that it proves:
a) document made in this manner relates to the relevant goods and conditions relating to the
    acceptance of this document are met,
b) other conditions for the application of the preferential rate measure are met.
        (10) Customs office shall repay or remit the amount of the import duties after the
presentation of the goods. If the goods cannot be submitted to the customs office, the return or
the remission of the amount may be permitted later, if this customs office has the information
proving, that the certification or the document made after the release the goods is relating to the
relevant goods.
        (11) The customs office shall repay or remit the amount of the import duties if it
proves, that the amount of such payments, recorded in the accounting records, relates to the
goods refused by the importer, considering that the goods were defective or did not meet the
conditions of the agreement based on which they were imported.



                                               197
        (12) Pursuant to the paragraph 11 the goods damaged before the release to the regime
are also considered defective.
        (13) The customs office shall repay or remit the amount of the import duties, if the
goods
a) have not been used, with exception of the initial use necessary for the fault detection, or such
    goods do not meet the agreement conditions,
b) have been exported from the customs territory.
        (14) The customs office shall upon the request of the entitled person permit to destroy
the goods or release the goods for the purpose of their re-export to the transit regime within the
customs territory or to the customs warehousing regime, or to place the goods in the free customs
zone or free customs warehouse, instead of the export of goods.
        (15) For the purpose of the customs approved determination pursuant to the paragraph
14, the goods are considered to be the foreign goods.
        (16) The customs office shall not repay or remit the amount of the import duties, if it
relates to the goods that have been temporary imported for the tests, analyses and experiments
before the proposal for the release to the regime, if it proves, that the fact, that the goods are
defective or do not meet the conditions of the agreement, cannot be detected during that tests,
analyses and experiments.
        (17) The customs office shall repay or remit the amount of the import duties for the
reasons referred to in paragraph 11 based on the request submitted within the term of 12 months
from the date of the notification of the amount of this payment to the debtor. In justified cases,
the customs office may appropriately extend this term.
        (18) The customs office may repay or remit the amount of the import duties also in
other cases, if it is obvious in light of all circumstances, that it is not evasion or breach of the
customs regulations.
        (19) The customs office shall repay or remit the amount of the import duties referred to
in paragraph 18 on the basis of the written request submitted within 12 months from the day on
which was the debtor notified of the amount of the payment. In the justified events, the customs
office may appropriately extend this term.
        (20) The customs office shall not repay or remit the amount of the import payment
referred to in paragraph 7 to 13 if
a) at the agreement conclusion was considered the fact, that the goods are defective, and price
    that was the basis for the assessment of the amount of the import payment collected at the
    release of the goods to the regime incorporating the obligation to pay the amount of the
    import duties corresponds to this fact,
b) the importer or exporter has sold the goods after detecting the goods to be faulty or not
    corresponding with the conditions of the agreement,
        (21) The customs office shall repay or remit the amount of the import duties or the
export duties under the conditions established by this Act, provided that the amount of the import
duties or the export duties to be repaid or remitted does not exceed the amount of SK 400. In the
justified event, the customs office may repay or remit the lower amount upon the request.
        (22) The repayment of the import duties or the interest on the delayed amount of the
import duties or of the interest on the overdue payment does not result in the arising of an
obligation of the customs office to pay the interest. The customs office shall repay the interest, if
the decision on the return of the amount of the import payment has been not performed within
the term of three months from the day of enforceability of this decision; the interest shall be
calculated in the amount that corresponds to 200% of the discount rate of National Bank of
Slovakia valid from the first day of calendar quarter.




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        (23) If the customs office has repaid or remitted the amount of the import duties or the
export duties by mistake, the origin debt becomes due and payable and the interests paid referred
to in paragraph 22 have to be returned.
        (24) If the customs office issues the permit referred to in paragraph 14, it shall perform
the necessary measures to ensure the assignment of customs status of foreign goods to the goods
placed in the customs warehouse, free customs zone or free customs warehouse.

                                            Article 426

        (1) If it is not the intentional breach of the customs regulations or the obvious negligence
of the entitled person, the customs office may repay or remit the import duties or the export
duties provided that
a) the foreign goods, released to the regime with total or partial relief from the import duty or
    the goods released to free circulation regime with preferential rate handling by reason of
    their final use, were stolen and if these goods were found immediately and they were placed
    again to the situation in which they were at the term when they were stolen,
b) the foreign goods were accidentally taken away from the regime incorporating the total or
    partial relief from the duty, to which they were released, and if upon the fault detection they
    were without unreasonable delay again placed to the situation in which they were at the term
    of their taking,
c) it is not possible to control the opening mechanism of the transport means on which the
    goods released to free circulation regime are placed, and therefore they cannot be unloaded
    at the arrival to the destination place and if they are re-exported immediately,
d) the goods originally released to free circulation regime thereafter return to the foreign
    supplier, or they return in the outward processing for the free-of-charge removal of the
    defects, detected after release of the goods,
e) it is found, in case that the customs office decides on the sequent record of actually owing
    amount of the import duties for the goods released to free circulation regime with total relief
    from customs duty to the accounting records that the goods are re-exported from the customs
    territory without the customs supervision provided that the essential conditions for the return
    of the amount of the import duties or remission of the amount of the import duties would be
    really fulfilled at the term of re-export, if this amount is assessed at the term of the goods
    release to free circulation regime
f) court or another authority has prohibited the sale of the goods released before to the regime
    and has obliged the relevant person to pay the amount of the import duties, while the goods
    were re-exported from the customs territory or destroyed under the customs supervision,
    unless it proves that the goods have not been used at the customs territory,
g) the goods were released to the regime incorporating the obligation to pay these payments on
    the initiative of the declarant, who without his/her fault cannot supply the goods to the
    consignee,
h) goods were addressed to a consignee by a mistake from the part of consignor,
i) it shall be found, that the goods are not suitable for consignee intended use, as a consequence
    of obvious mistake in his/her order,
j) it shall be found, after release into regime incorporating duty to pay customs duties, goods
    have not complied with rules being in effect and relating to their use or sale and therefore
    they cannot be used for a purpose determined by consignee,
k) the use of goods for intended purpose by consignee is impossible or partially restricted as a
    consequence of measures of general scope that upon release of goods into a regime involving
    an obligation to pay an amount of import duties have been taken by customs office or another
    entitled authority regime,


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l) customs office that enters payable amounts of the import duties into accounting records can
    not grant total or partial relief from the customs duty, which relevant person is applying for
    pursuant to with provisions in effect, without fault of relevant person,
m) goods consignee received the goods after mandatory delivery term determined in an
    agreement based on which they have been released to a regime involving an obligation to pay
    import duties,
n) it was not possible to sell goods within customs territory and they have been supplied free-of-
    charge to legal entities performing charitable activity pursuant to special regulation44)
    1. abroad in case they have representation within the customs territory, or
    2. within the customs territory provided that they have claim for relief from the import
         duties in case of import of similar goods from abroad, that were released for free
         circulation,
o) customs debt incurred in other way than pursuant to Article 397 paragraph 1 to 3 and a
    relevant person can submit a certification about origin of goods, accompanying certification,
    document about internal transit or another document that proves, that in case of the release of
    goods for free circulation it would be possible to use the goods within customs territory or it
    would be possible to grant for them preferential rate handling, provided all other conditions
    referred to in Article 425 paragraphs 9 and 10 have been met.
         (2) Repayment or remission of the import duties in cases referred to in paragraph 1 letter
c) and f) to n), except for the goods destroyed at disposition of the customs office or supplied
free-of-charge to legal entities performing charitable activity at the customs territory is
conditioned by the re-exportation of goods from the customs territory under a surveillance of the
customs office; without prejudice to provision provided for in paragraph 3. Customs office shall
upon request permit to destroy the goods or release them into the regime transit within the
customs territory with the intention of re-export, or to the regime of customs warehousing or
placed within the free customs zone or free customs warehouse instead of re-export. Taking into
account the cases pursuant to paragraph 1 letters g) and l), the customs office may permit the re-
export of the goods upon the request instead of their placement in the customs warehouse or free
customs zone or free customs warehouse. Goods, to which some of customs approved
determination shall be assigned, are considered to be foreign goods. In this case customs office
shall take necessary measures for the goods that have been placed in the customs warehouse, free
customs zone or free customs warehouse, to be later acknowledged as foreign goods.
         (3) Repayment or remission of import duties in cases referred to in paragraph 1 letter h) is
conditioned by re-export of goods to original supplier or to the address specified by him/her.
         (4) Authorized person is obliged to prove to customs office, that goods have not been
used, nor sold before their re-export.
         (5) Customs office shall repay or remit the import duties provided that goods
a) that were by mistake released to customs regime involving an obligation to pay the import
    duties without their prior release to the regime in which they were placed, if other conditions
    specified in Article 425 paragraph 6 were met,
b) were re-exported or destroyed pursuant to Article 425 paragraph 13 letter b), paragraphs 14
    and 15 without customs surveillance, provided that another conditions of this provision were
    met,
c) were re-exported or destroyed without customs surveillance pursuant to paragraph 1 letters
    c), f) to n) provided that the other conditions specified in paragraphs 2 and 4 have were met.
         (6) Repayment or remission of the import duties in the cases specified in paragraph 5 is
conditioned by
a) submission of all the evidences necessary to convince the customs office that the goods for
    which repayment or remission is required
    1. were really re-exported from customs territory, or


                                               200
    2. were destroyed under surveillance of customs office or persons entitled to confirm this
        destruction officially,
b) return of a document certifying Slovak customs status of the given goods back to the customs
    office, on the basis of which the goods left customs office, or on the basis of other evidence
    so that this document could not be used thereafter at the import of the goods to the customs
    territory.
        (7) Applicant for the repayment or the remission of the amount of the import duties shall
prove to customs office the fact, that the goods to which the request relates, were re-exported
from the customs territory
a) with the original or the verified copy of customs declaration for export of the goods from
    customs territory and
b) with the certificate of customs office through which the goods really left the customs
    territory; if this certificate can not be submitted, an evidence proving that the goods really left
    the customs territory can be submitted in a confirmation form of the customs office of the
    destination abroad, confirming delivery of the goods or by the original or verified copy of the
    customs declaration for goods produced in another country of destination; these documents
    are to be supplemented by an administrative business document, that allows customs office
    to check whether the goods exported from customs office are the same goods that were
    proposed to the regime involving an obligation to pay import duties, particularly by the
    original or the verified copies of the customs declaration for the relevant regime and if the
    customs office considers it necessary, by the business or administrative document, for
    example by an invoice, despatch sheet, transit document or health certificate involving full
    description of the goods, for example a commercial description, quantity, mark and other
    data necessary for the goods identification, which shall be submitted with the customs
    declaration for export from customs territory or with customs declaration for goods, issued in
    another country of destination.
        (8) Applicant applying for the repayment or the remission of an amount of the import
duties shall prove to the customs office, that the goods to which it relates, were really destroyed
under surveillance of customs office or a person entitled to confirm officially such destruction
by report or declaration about such destruction, made by the office under the surveillance of
which the destruction of goods was performed, eventually by the verified copy and the certificate
issued by person entitled to confirm such destruction, which is supplemented by the evidence
about her/his entitlement; these documents have to include the description of the destroyed
goods, for example commercial description, quantity, mark and other data necessary for the
identification of the goods, enabling the customs office to compare data specified in customs
declaration and in accompanying business documents, for example in invoices, despatch sheets,
and to ascertain that the destroyed goods are the goods that were proposed to the relevant regime.
        (9) In the case, that evidences specified in paragraphs 7 and 8 shall not be sufficient for
the consideration of the matter, or in the case that such evidences are not available, customs
office may accept other evidence proving the export of goods or their destruction, while such
evidence is considered sufficient.
        (10) Customs office shall not repay or remit import duties if the only reason on the basis
    of which an application is submitted is
a) re-export of the goods released to a regime involving the obligation to pay import duties from
    customs territory for other reasons than those specified in paragraphs 1 to 4 or paragraphs 5
    and 6 or Article 425 paragraph 6 or paragraphs 11 to 17, particularly if the goods can not be
    sold,
b) destruction of goods released into regime involving the obligation to pay import duties,
    after their release by the customs office, with the exception of destruction pursuant to Article
    386,


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c) submission of documents for the purpose of obtaining preferential rate handling of goods
    proposed for free circulation, while they have been found to be unacceptable for this
    purpose, although these documents have been submitted in good faith.
        (11) Customs office shall repay or remit the amount of the import duties or the export
duties if the application is submitted within the period of 12 months from the day on which the
debtor was notified of the amount of payment. Customs office may extend this period
accordingly.


                                   DIVIS ION FIVE
                           EXTINCTION OF THE CUSTOMS DEBT

                                           Article 427


        (1) Customs debt shall be extinguished
a) by payment of the amount of the import duties or the export duties,
b) by remission of the amount of the import or the export duties,
c) in the case of the goods declared for the customs regime entailing the obligation to pay the
    import duties or the export duties and
    1. customs declaration has been invalidated,
    2. have been withheld before their release to the regime and are either seized in favour of
        the state or confiscated, destroyed on the instructions of the customs office, destroyed or
        abandoned in favour of the state in pursuant to Article 386 paragraphs 1 to 4, or
        destroyed or irretrievably lost as a result of their actual nature or the unforeseeable
        circumstances or emergency,
d) if the goods in respect of which a customs debt is incurred pursuant to Article 397 paragraphs
    4 and 5, are seized or confiscated.
        (2) In the event of seizure or confiscation of the goods the customs debt not extinguish,
if the customs duty provide the basis for initiation the dispensation pursuant to this act or
criminal rules.

                                           Article 428

        Customs debt pursuant to Article 405 shall be extinguished when the formalities
carried out in order to enable the preferential tariff treatment to be granted are cancelled.


                                        DIVIS ION S IX

                                        ENFORCEMENT

                                         Section One

             Customs right of lien, accomplishment of the decision by execution

                                           Article 429

                                      Customs right of lien



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       The customs office may constitute customs right of lien for the goods and rights of debtor
and guarantor to secure its claim.

                                                 Article 430

                                  Enforcement of outstanding amounts

       (1) If the customs debt, penalties and other payments assessed and levied pursuant to
customs regulation have not been settled within the due time, customs office may commence to
enforce the outstanding amount.
       (2) Regulations concerning the executory tax proceeding 61) shall be used for enforcement
pursuant to paragraph 1.


                                                 Article 431

                                           Customs right of lien

       If the customs office is obliged to commit the movable property to the debtor pursuant to
this Act, it may retain it to secure the due claim of the customs debt, penalties and other
payments collected by the customs office from the person to which it is otherwise obliged to
commit the property. Provisions of Article 429 shall apply accordingly for the use of the retained
property, for the purpose of claim satisfaction from the import duties or the export duties and
other payments collected by customs office.

                                              Section Two

          Special modification of bankruptcy proceeding and settlement proceeding

                                                 Article 432

                                      Registration of customs claims

      (1) For the purposes of the bankruptcy proceeding and settlement proceeding 62)
a) customs claim is
   1. unpaid import duty corresponding to customs debt that incurred pursuant to this Act; it
       applies also to the customs claim, that incurred otherwise than by acceptance of customs
       declaration or it has not been assessed by customs office ,
   2. penalty and forfeiture of the goods, that has been laid by customs office to the debtor
       within the proceeding relating to violation of customs law before decree of bankruptcy or
       settlement permit,
   3. interest and additionally assessed amount of the import duties, relating to the customs
       claim for which the customs debt incurred before the decree of bankruptcy or settlement
       permit, and which have not been assessed to the time of the decree of bankruptcy or the
       settlement permit if they can be assessed to the time of decree of bankruptcy or
       settlement permit,


61)
    Act of the Slovak National Council No. 511/1992 Coll. on the Administration of Taxes and Fees and on the
Changes to the System of Territorial Financial Authorities as amended.
62)
    Article 31 to 54 of the Act No. 328/1991 Coll. on Bankruptcy and Composition as amended.


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b) customs obligation is the import duty for repayment of which a debtor has a legal entitlement
     pursuant to this Act, also in case that he/she has not set up this claim,
c) customs claim incurred before the decree of the bankruptcy or settlement permit is the
     customs claim at which the customs debt has incurred before the decree of the bankruptcy or
     settlement permit,
d) customs claim or customs obligations incurred after the decree of the bankruptcy or after
     settlement permit 62) is the customs claim not specified in letter c) or the customs obligation
     not specified in paragraph 2.
         (2) Provision of paragraph 1 letter c) shall also apply accordingly to the customs
obligation incurred before decree of the bankruptcy or before the settlement permit.
         (3) Customs office may set up the customs claim incurred before the decree of the
bankruptcy as well as without its prior assessment. It shall also apply to the customs claim that
incurred on the basis of a check after release of the goods pursuant to Article 152 of this Act that
was performed after the decree of the bankruptcy.
         (4) Customs office may set up a claim incurred before the settlement permit within the
settlement proceeding without its prior assessment as well. It shall also apply to customs claim
that incurred on the basis the check after release of the goods pursuant to Article 152 of this Act,
was performed after the settlement permission.
         (5) Customs office shall declare customs claim by a method and within time laid down
in special regulation, 63) after the decree of the bankruptcy or settlement permission.
         (6) Customs claim, for which customs debt incurred before the decree of the bankruptcy
or the settlement permission or that parts of it shall not be satisfied in the decree of bankruptcy,
that
a) have not been declared pursuant to paragraph 5 by the customs office , or
b) have not been successfully set up in the decree of bankruptcy or the settlement proceeding.

                                                      Article 433

                        Effects of the decree of bankruptcy and the settlement permit

        (1) If the decree of bankruptcy is made for the debtor, or if court permitted the settlement
to debtor, customs procedure shall not be interrupted within time from the decree of bankruptcy-
to-bankruptcy cancellation or settlement permit. This shall not apply for the executory
proceeding of the customs office to enforce the customs claim. It is not possible to begin the
executory proceeding of the customs office to enforce the customs claim for which a customs
debt incurred within time from decree of bankruptcy to time of cancellation of bankruptcy
incurred before the, nor for customs claim for which customs debt incurred after the decree of
bankruptcy.
        (2) Unpaid customs claim shall become payable after the decree of bankruptcy. Customs
office shall preferentially satisfy the customs claim accrued from securing customs debt, where
customs debt is secured. Unpaid customs debt shall also become payable after the decree of
bankruptcy. Time s laid down for limitation or expiration of customs claim and customs
obligation shall not lapse within a time from the decree of bankruptcy to cancellation of
bankruptcy.
        (3) Interests shall not accrue within a time from the decree of bankruptcy to the
cancellation of bankruptcy and customs office may not assess them. Interests considered being
the customs claims accrued before the settlement permission shall not accrue and the customs


63)
      Article 20, Article 31 a 56 of the Act No. 328/1991 Coll. as amended.


                                                         204
office may not assess them. Customs offices shall set up interests only for the time to the decree
of bankruptcy as a part of the owed amount of the import duty creating customs claim.
        (4) Trustee in bankruptcy shall become a participant of customs procedure instead of the
debtor, within time from the decree of bankruptcy to the cancellation of bankruptcy. All the
provisions of this Act and other customs regulations governing declarant and debtor’s status shall
apply accordingly to the trustee in bankruptcy within the time from the decree of bankruptcy to
the bankruptcy cancellation. Customs declaration and other documents submitted in customs
procedure pursuant to this Act or a special Act and documents having a consequence for the
assessment of the customs debt or obligation of another legal or natural person made out by the
trustee in bankruptcy in place of debtor shall considered to be documents made out by debtor.
Legal acts of the trustee of bankruptcy in relation to other natural and legal persons or fulfilments
of the trustee of bankruptcy provided for other natural and legal persons in handling property of
bankruptcy shall be for the purposes of the debtors or other natural persons or legal persons
rights and liabilities determination pursuant to this Act, considered to be legal acts or fulfilments
of the debtor; received fulfilments shall be considered similarly
        (5) Mutual set-off of customs claim and customs debt is excluded in time from the
decree of bankruptcy to the cancellation of bankruptcy.
        (6) Customs claim or its part that needs not to be fulfilled by the debtor on the basis of
the approved settlement schedule shall expire after confirmation of the settlement. Customs
claim or its part that is for purpose of the settlement considered to be a claim of the import duty
that accrued before permission for the settlement and that cannot be satisfied after the settlement,
shall also expire. Interests or the parts of them that for the purpose of the settlement procedure
were not considered to be customs claims referred to in 432 paragraph 1 letter c) shall expire, if
these interests apply to the customs claim, that is, for purposes of the settlement considered to be
the claim of the import duty which accrued before the permission for the settlement. These
amounts, nor their accessory can not be additionally assessed after the settlement finishing.
        (7) If the debtor does not fulfil the settlement, the effects referred to in paragraphs 2 and
6 shall terminate, by the day of validity of the law of the court resolution by which it shall
confirm a failure of fulfilment of settlement.


                                      DIVIS ION SEVEN

              WITHOLD, FORFEITURE, SALE OF THE GOODS OR ARTICLE,
                   ADMINISTRATION OF THE STATE PROPERTY

                                            Article 434

                                 Withhold of the goods or article

        (1) Customs office may withhold the goods or article
a) if they are necessarily needed for proving of facts important for the duly performance of the
   customs supervision, or if they were immediately used in connection with the goods or
   article, on which these facts are surveying,
b) for the customs offence or violation of the customs laws deliberation, where it is possible to
   assume reasonably that
   1. they were used for committing customs offence, or they were obtained by customs
        offence, or they were received for the goods or article, that were obtained by customs
        offence,



                                               205
    2. they were used for the violation of customs laws, or they were obtained by the violation
        of customs laws, or they were received for goods of article that were obtained by the
        violation of customs laws,
c) if the debtor or the person obliged to him, refused to give goods or article for purposes
    referred to in Article 429,
d) it the goods are temporary warehoused and if the acts necessary for assignment of the
    customs approved determination were not performed within time referred to in Article 73
    paragraph 2,
e) if the conditions referred to in Article 96 paragraph 1 are met,
f) in other cases, if this Act establishes to customs office to accept necessary measures.
        (2) Customs office may withhold goods or article referred to in paragraph 1 regardless of
the rights of third persons.
        (3) Customs office shall issue the decision about securing of the goods or article and it
shall deliver it to the attention of a person whose goods or article were withheld. It is possible to
lodge objections against this decision within time of 15 days from the delivery of this decision.
The objections shall not have suspensive effect.
        (4) Reasons for the goods securing or article shall be given in a decision on securing of
goods or article, and according to nature of matter, an instruction concerning rights and liabilities
of a person, that could be affected by the decision. The decision contains a notice about
possibility of goods sale.
        (5) A person who received the decision on the goods or article withhold is obliged to give
the goods or article to customs office, or to tolerate other measures, if customs office shall
consider them to be sufficient for achievement of purpose of securing.
        (6) If the withheld goods or article are not given upon a call of customs office, they can
be taken away from person challenged.
        (7) Official record of divest and return of the withheld goods or article shall be issued,
with the description of goods or article. Customs office shall make out a confirmation about the
divest or return of the withheld goods or article for a person whose goods or article were divested
or returned..
        (8) If the withheld goods or article are not necessary for further procedure, and in the
case that forfeiture or confiscation within procedure about customs offence or customs violation
of customs laws or their sale referred to in Article 436 paragraphs 3 to 6 are not considered; they
shall be returned to a person from which they were divested; without prejudice to the provision
of Article 431.
        (9) Customs office shall not issue withheld goods or article referred to in paragraph 8 in
the case of doubt of right of person for these goods or article or if the right for the return of the
goods or article was set up by different person than the person whose the goods or article were
withheld. In such cases customs office shall recommend these persons to set up the right of
property or other right for article at relevant court within the of 60 days.

                                            Article 435

                           Forfeiture or confiscation of goods or article

       (1) If the owner of the goods or article or person by which the withheld goods or article
occurred when they were withheld, shall dispel doubts or reasons that have led to the withhold of
the goods or article referred to in Article 439 letters a), d) to f), within the time referred to in
Article 434 paragraph 3, customs office shall issue decision about forfeiture or confiscation of
the goods or article in favour of state, if such measure may not be imposed in procedure about
customs violation or violation of customs laws. It is possible to appeal from this decision.


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       (2) Where right to goods or article is applied by another person, customs office shall
decide pursuant to paragraph 1, but not before inefficient expiration of time referred to in Article
434 paragraph 9.

                                                 Article 436

                   Administration of state property and sale of the goods or article

         (1) Customs office shall perform administration of the state property at goods,
a) at which the forfeiture of article was stated, or was confiscated within the procedure
     concerning customs offences or violation of customs laws,
b) at which the forfeiture of article was stated, or that were confiscated within the criminal
     procedure about criminal offences committed at the import, export or the transit of goods,
c) which were left in favour of state by declarant, or goods for which a state has received right
     of property pursuant to special regulation, 64) if they are subject to the customs surveillance.
         (2) Unless this Act states otherwise, it shall be preceded pursuant to special regulation 65)
at the disposal of the state property referred to in paragraph 1 and 3.
         (3) Customs office is authorized to sale
a) goods or article based on decision issued pursuant to Article 435,
b) temporary warehoused goods based on executable decision on sale, if acts necessary for
     assignment of customs approved determination have not were executed within time pursuant
     Article 73 paragraph 2,
c) goods based on executable decision about confiscation of goods, if conditions referred to in
     Article 96 paragraph 1 are met,
d) for the purposes of the settlement of penalty for the goods withheld pursuant to Article 434
     paragraph 1 letter b) that were not expropriated or confiscated in favour of state and penalty
     imposed on the basis of executable decision on customs offence or violation of the customs
     laws, has not been settled within 30 days from the day on which the decision became
     executable ,
e) goods referred to in paragraph 1, at which administration of state property 65) is performed.
         (4) Customs office is authorized to sell goods referred to in paragraph 3 immediately, if
the subject of sale is created by persishables or living animals. Protected plants, protected
animals or their specimens, can be sold by the customs office only with approval of the Ministry
of the Environment of the Slovak Republic.
         (5) Customs office shall sell the goods pursuant to paragraph 3, usually at public sale,
while it shall proceed pursuant to special regulation. 66) If it is not possible or appropriate to sell
the goods at public sale, the customs office may sell these goods otherwise (Article 398
paragraph 5).
         (6) Customs office shall handle the goods that cannot be sold or used for health,
veterinary, vegetal and medical, safety, moral or other reasons, pursuant to special regulations. 67)
         (7) From yield received from the sale of the goods, the amount of the import duties or the
export duties and interest, proceeding costs, warehouse costs and penalty imposed pursuant to
this Act or pursuant the special regulations 7) shall be settled preferentially. Rest of yield shall be

64)
    Article 135 paragraph 3 of the Civil Code.
65)
    Act of the Slovak National Council of the Slovak Republic No. 278/1993 Coll. on State property
administration as amended.
66)
    Act No. 174/1950 of the Coll. on the Auction Sales other than the Execution as it amended by the Act No.
513/1991 Coll.
67)
    For example the Act of the National Council of the Slovak Republic No. 246/1993 Coll. on weapons and
ammunition as amended.


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paid by customs office to authorized person. If this person shall not claim within three years
from the date of the goods sale, the rest of yield shall expropriate in favour of state.

                                                 PART SEVEN

                  LIABILITY FOR VIOLATION OF CUSTOMS REGULATIONS

                                                     Article 437

                                                   Customs delicts

      (1) Customs delict is an act or omission of entrepreneur, by which he/she shall break
customs regulation in the manner referred to in Article 439.
      (2) Proceedings concerning custom delicts are governed by general regulation on
administrative procedure, 36) unless this Act stipulates otherwise.

                                                     Article 438

                                                Customs offence

        (1) Customs offence is the act or omission of natural person, 68) by which the customs
regulations have been violated by manner referred to in Article 438.
        (2) Offences and proceedings concerning them are governed by general regulation on
offences, 69) unless this Act stipulates otherwise.

                                                     Article 439

                       State of facts of violation of customs law and customs offences

        A person, that shall commit a violation of customs law, or customs offence violation is
person that
a) does not act pursuant to in Article 13, Article 65 paragraphs 2 and 3, Article 66 paragraph 1
    to 3, Article 67 paragraph 1, Article 68 paragraph 1, Article 89 paragraph 2 last sentence,
b) has unloaded or reloaded the goods from transport mean at which goods were transported
    through customs boundary, or shifted goods from original place of submission in contrary to
    Article 73, paragraph 13,
c) has removed or cancelled customs seal in contrary to Article 92 paragraph 2,
d) as a major responsible person has not submitted goods in unbroken state, within specified
    time and with following of all the measures of customs office for ensuring of identification of
    goods to the customs office of destination or he/she did not observed provisions about regime
    of transit, or as a carrier or consignee of goods, if he/she knew, that he/she transport goods
    under regime of transit, he/she has not submitted goods in unbroken status, within specified
    time and with the following of measures necessary for identification of goods, to customs
    office of destination,
e) as an operator of customs warehouse, or as a person to which rights and responsibilities of
    the operator were transferred, he/she has failed to ensure, so that goods not to be taken away
    from customs surveillance at the time of their warehousing and he/she has failed to ensure
    fulfilment of obligations resulting from warehousing of the goods within the regime of
68)
      Article 2 of the Act of the Slovak National Council No. 372/1992 Coll. on offences as amended.
69)
      Act of the Slovak National Council No. 372/1990 Coll. as amended.


                                                        208
     warehousing in customs warehouse, or he/she has failed to ensure fulfilment of conditions
     specified in permission for operation of customs warehouse,
f)   as a depositor has failed to ensure, so that goods not to be taken away from customs
     surveillance at time of their warehousing in public customs warehouse, or he/she has failed to
     ensure fulfilment of obligations resulting from warehousing of goods within the regime of
     warehousing in customs warehouse, if these obligations were set upon him/her in permission
     for operation of public customs warehouse or he/she has failed to fulfil obligation resulting
     for him/her from release of goods to the regime of warehousing in customs warehouse.
g)   has handled goods in contrary to Article 308, Article 383 paragraph 4 or Article 383
     paragraph 6 and 7,
h)   executes a construction within free customs zone without approval of customs authority,
i)   performs manufacturing activity, trade activity and provides services in free customs zone or
     free customs warehouse in contrary to conditions pursuant to this Act, or without written
     notification to customs office or in contrary to prohibition issued by customs office,
j)   shall state incorrect data about goods subjecting to customs surveillance,
k)   shall cause, that customs office issues permission for him/her on the basis of false, modified
     or falsified documents, or incorrect or fictive data,
l)   shall cause, that goods shall be released for him/her on the basis of false, modified or
     falsified documents, or incorrect or fictive data,
m)   does not follow conditions specified for the goods released to the regime with conditional
     relief from customs duty, goods temporary warehoused, goods with reduced rate of the
     import duty, or without customs duty as a result of their final use, or goods placed in free
     customs zone or free customs warehouse, goods ensured for dealing with unlawful import or
     export and released to the regime of export,
n)   shall falsify documents concerning imported or exported goods or goods for transit,
o)   conceals goods that escape from customs surveillance,
p)   shall give incorrect data in application for the issue of obligatory information,
q)   without permission or in contrary with it operates customs regime with economic impact, if
     the permission is requested pursuant to this Act,
r)   shall refuse to follow a call of customs office or he/she obstructs its activity otherwise,
s)   shall break customs regulation otherwise.

                              Sanctions for violation of customs law

                                            Article 440

       Customs office may impose following sanctions for violation of customs law:
a) penalty,
b) forfeiture of goods or article.

                                            Article 441

        (1) It is possible to impose penalty up to SKK 3 000 000 for violation of the customs law
according to seriousness of the breach of customs regulations pursuant to Article 439 letters a) to
q).
        (2) It is possible to impose penalty up to SKK 1 500 000 for the violation of customs law
according to seriousness of the breach of customs regulations pursuant to Article 439 letters r)
and s).
        (3) Penalty imposed for the violation of customs law is payable within 30 days from the
day of entry of decision by which it was imposed into effect.


                                              209
                                            Article 442

        (1) Forfeiture of goods or article may be imposed, if goods or article in the possession of
transgressor were used or designed for the commitment of violation of customs law or they were
obtained by violation of customs law or received for goods obtained by violation of the customs
law.
        (2) Forfeiture of the goods or article may not be imposed, if value of goods or article is
at noticeable inequality to a nature of violation of the customs law.
        (3) Owner of expropriated goods or article shall become state.
        (4) Forfeiture of goods or article may be imposed separately or along with penalty.

                                            Article 443

        Penalty or forfeiture of the goods or article may be imposed to transgressor within two
years from the day on which the customs office has found that the person breached or failed to
fulfil obligation imposed by customs regulations, but not later than within six years from the date
of the breach or failure of fulfilment of obligation.

                                            Article 444

        (1) If a sanction of forfeiture of goods or article was not imposed for the violation of the
customs law, customs office may decide to confiscate the goods or article, if they do not belong
to the transgressor or if the transgressor is unknown, and if the safety of persons and property or
other public interests request it.
        (2) It is not possible to decide about forfeiture of the goods or article, if six years have
elapsed from committing of violation of customs law.
        (3) State shall become the owner of expropriated goods or article.

                                            Article 445

       (1) Violation of customs law is proceeded by customs office, in territory of which
transgressor has his/her address or seat.
       (2) If the transgressor does not have address or seat in the Slovak Republic, violation of
customs law shall be discussed by customs office in territory of which violation of customs law
was committed or found.
       (3) Transgressor against which customs office have stated statement about breach of
customs regulations by legal decision is obliged to pay to state the costs connected with the
proceeding of violation of customs law by flat amount of SKK 1000.
       (4) Costs of the procedure are due within maturity date of penalty referred to in Article
441.

                                            Article 446

Penalties imposed for violation of customs law shall be the income of the state budget.

                                  Sanctions for customs offence



                                              210
                                           Article 447

        (1) Customs office may impose the following sanctions for customs violation:
a) admonishment in the case of customs offence referred to in Article 439 letter r),
b) penalty,
c) forfeiture of the goods or article.
        (2) It is possible to impose penalty up to SKK 100 000 for the customs offence according
to seriousness of the breach of the customs regulations pursuant to Article 439 letters a) to q).
        (3) The penalty imposed may amount up to SKK 50 000 for customs offence pursuant to
seriousness of breach of customs regulations pursuant to Article 439 letters r) and s).
        (4) The penalty imposed in the order procedure may amount up to SKK 50 000.
        (5) The penalty imposed in the bill procedure may amount up to SKK 10 000.

                                           Article 448

       Penalty imposed for customs offence is payable within 30 days from the date of entry of
decision by which it has been imposed, into effect.

                                           Article 449

(1) Customs violation is discussed by customs office, in the territory of which customs offence
was found, even if the customs offence was committed in the territory of another customs office.
(2) Customs office, that is relevant for discussion of customs offence, can cede customs offence
for discussion to customs office, in the territory of which a natural person that has committed
customs offence, has his/her address or he/she resides there.

                                           Article 450

         (1)     Forfeiture of the goods or article may be imposed to natural person if he/she
committed customs offence and the goods or article were
a) used or designed for commitment of the customs offence,
b) received by customs offence or they were received for goods obtained by the customs
    offence.
         (2)     Forfeiture of the goods or article may not be imposed, if the value of goods or
article is at noticeable inequality to the nature of customs offence.
         (3) Owner of expropriated goods or article shall become the state.
         (4) Forfeiture of the goods or article may be imposed separately or along with the
penalty.

                                           Article 451

Penalties imposed for the customs offence shall be the income of the state budget.



                                       PART EIGHT

                                 COMMON, TEMPORARY
                                 AND FINAL PROVISIONS



                                             211
                                                    Article 452

       If the amount of the import duties or the export duties, interests from the deferred amount
of the import duties or the export duties and interests from late payment, costs of customs
proceeding and warehouse costs imposed pursuant to this Act or pursuant to special regulations
may not be settled in Slovak currency, customs office may accept foreign currency for the
settlement. For the conversion of foreign currency to Slovak crowns, rate of exchange of
finances in foreign currency declared by the National Bank of Slovakia valid at the time of
execution of settlement shall be applied.

                                                    Article 453

         (1) For procedure pursuant to this Act, general regulations about administrative
procedure shall be applied, 36) unless this Act or special Act 70) states otherwise.
         (2) Unless this Act states otherwise, appeal against the decision of customs office or
customs headquarters does not have suspensive effect. Customs office or customs headquarters
may assign suspensive effect, if the justified interest of a person affected by the decision requests
it, and if it does not make execution of decision difficult or if public interest does not impede it.
         (3) Appeal against the decision on sanction imposition for customs offence or violation of
customs law given in time has suspensive effect that cannot be excluded.

                                                    Article 454

           Provisions of this Act shall not apply if international agreements state otherwise.

                                                    Article 455

       (1) Customs office and customs headquarters shall ensure collecting of data and
processing of information about the goods for which customs approved determination was
assigned as customs statistics on the basis of documents necessary pursuant to this Act for
customs procedure.
       (2) Method of keeping of customs statistics shall be established by the ministry upon the
agreement with the Statistical Office of the Slovak Republic by the general legal regulation.

                                                    Article 456

         Securing and determination of the customs debt and limitation of the right to exact an
outstanding amount is pursuant to this Act also assurance and determination of tax and other tax
liability in the import and limitation of the right to exact taxes and other payments collected in
import.

                                                    Article 457

        If customs authority performs activity pursuant to special regulations, and if these
regulations do not state it otherwise, it has the same rights and obligations at the performing of
the activity as rights and obligation valid for customs surveillance. The same shall apply to
rights and obligations of persons subjected to this surveillance.


70)
      For example the Act of the Slovak National Council No. 511/1992 Coll. as amended.


                                                       212
                                           Article 458

        (1) Existing regulations shall apply for procedure commenced before July 1st 2001.
        (2) For customs procedure commenced before July 1st 2001, for the purpose of relief
from the import customs duty or the export customs duty, regulations valid prior to that day shall
apply; regulations in force since July 1st 2001 shall apply only provided that it is advantageous
for the declarant.
        (3) For the proceeding concerning performance of the decision, commenced before July
  st
1 2001 regulations valid prior to day shall apply.

                                           Article 459

       Terms commencing to lapse prior to July 1st, 2001, as well as terms for claiming rights
connected with the existing regulations, are considered pursuant to existing regulations, although
they commenced to lapse after July 1st 2001.

                                           Article 460

                                      Cancelling provisions

       The following shall be repealed:

1. The Act of Slovak National Council of the Slovak Republic No. 180/1996 Coll. as amended
   by the Act of the National Council of the Slovak Republic No. 386/1996 Coll., by the Act.
   No. 383/1997 Coll., by the Act No. 200/1998 Coll., by the Act No. 239/2000 e Coll.,
2. Decree of the Federal Ministry of the Foreign Trade No. 69/1989 Coll. on Release of
   Commercial Goods Imported and Coming from the Developing Countries from Import
   Customs,
3. Decree of the Federal Ministry of the Foreign Trade No. 43/1991, Coll. Implementing
   Customs Act, as amended by the Decree No. 397/1991 Coll. and the Decree No. 287/1992
   Coll.,
4. Decree of the Ministry of Finance of the Slovak Republic No. 266/1993 Coll. on Conditions
   in which the Customs Proceeding is Executed Out of Customs Room, on the Amount of the
   Costs for the Execution of this Proceeding and on the Method of Determination of the Costs
   of Transport of Goods to the Place, Where the Goods enter to the Inland,
5. Decree of the Ministry of Finance of the Slovak Republic No. 17/1994 Coll. on the
   Exemption of the Goods from the Import Customs Duty as Amended by the Decree No.
   122/1995 of the Coll., Decree No. 5/1998 of the Coll. and Decree No. 2/1999 of Coll..
6. Decree of the Ministry of Finance of the Slovak Republic No. 62/1995 of the Coll. on the
   Relieves from the import duties of the Goods Imported for the final Building of the Institute
   of Cardiovascular Diseases Bratislava Kramáre,
7. Decree of the Ministry of Finance of the Slovak Republic No. 61/1997 of the Coll. on the
   Securing of the customs Debt by Bond,
8. Decree of the Ministry of Finance of the Slovak Republic No. 336/1997 of the Coll.,
   establishing the seats and working areas of the customs offices, seat of the Customs
   Headquarters of the Slovak Republic and the Course of the Boundary of the Customs
   Frontier Area in Inland,
9. Decree of the Ministry of Finance of the Slovak Republic No. 39/1998 of the Coll. on the
   Relieves from the Customs Duty at Export of the Goods, by which the Claim of the Slovak
   Republic is Settled,


                                             213
10. Decree of the Ministry of Finance of the Slovak Republic No. 191/2000 of the Coll. on the
    Relieves of the Machines, Machine Facilities, Apparatus and Tools from the Import Customs
    Duty.

                                           Article 461

                                              Force

       This Act shall enter into force on July 1st 2001.




                                    Rudolf Schuster, s.m.

                                      Jozef Migaš, s.m.

                                   Mikuláš Dzurinda, s.m.




                                              214

				
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