Department 023.1 - Customs - Prague – Post Office of the Customs Office Praha-Ruzyně (hereinafter the “Customs Department”) is designated for sending postal consignments coming from countries outside the territory of the European Union (hereinafter the “Third Countries”). Postal consignments dispatched to the Czech Republic from the countries of the European Union are not subjected to customs procedures, therefore, the Customs Administration does not collect any information about such consignments.
When such consignments are delivered to a post office, officers of Česká pošta s.p. would divide them into consignments coming from third countries and consignments, which are delivered within the territory of the Communities. Consignments from the third countries are submitted by officers of Czech Post to the Customs Department for the execution of customs procedures. Such customs procedures include X-ray, and/or physical checks of such consignments. A physical check of consignments takes place in such a manner that a customs officer would notify members of Czech Post, which consignment should be checked. Subsequently, an officer of Czech Post, in the presence of a customs officer, would unpack such consignment and repack it after the check and seal it with a sticking tape of Czech Post. Afterwards, a customs officer would attach a Czech Post sticker with the inscription “CUSTOMS CONTROL PERFORMED” across the Czech Post sticking tape, and an impression of the official seal attached to the sticker. After the performance of the customs control, the consignments meeting the conditions for relief from customs duty (Council Regulation (EC) No. 1186/2009 setting up a Community system of reliefs from customs duty) at the moment of their submission to the customs department, will be released free of any customs duty, thus relieved for further postal delivery. Consignments, which cannot be relieved without payment of customs duty, are placed in a Czech Post temporary warehouse and, at the same time, Czech Posts sends to the recipient a “Notification of Delivery of Consignment from Abroad”, which includes an invitation from the customs department regarding submission of any relevant information and documents facilitating the completion of the customs procedure.
• Consignments relieved from customs duty pursuant to Council Regulation (EC) No. 1186/2009 setting up a Community system of reliefs from customs duty (hereinafter “CR 1186/2009”) may be relieved from customs duty as “consignments of goods of marginal value” or as “consignments of goods exchanged between private persons”:
1. Consignments of goods of marginal value (Articles 23 – 24, CR 1186/2009) are such consignments, which have been sent directly from third countries to a recipient, which is located in the Communities and whose individual value does not exceed the amount of EUR150 per consignment. Such consignments are relieved from import duties; however, such relief does not apply to:
Alcoholic products
Perfumes and toilet water
Tobacco and tobacco products
An exemption from the import duties of goods in consignment does not mean an
exemption from value added tax (hereinafter VAT).
The exemption from VAT is governed by the Act no. 235/2004 Coll. on VAT asamended. The exemption from the import duties when importing goods is governed by the section 71 of above mentioned Act. The exemption from import duties applies to goods whose total value does not exceed 22, - Euro, except alcoholic beverages, perfumes, toilet water, tobacco and tobacco products (section 71, par. 3, a) of the Act. Thus calculated customs debt (VAT) is forwarded to the customs agent. The customs debt is paid by the addressee to the Czech Post Office worker upon delivery of the consignment. We would like to bring to your attention that when delivering the consignment, the Czech Post Office may require also other fees that have nothing to do with the Czech Customs Authorities (payments to the Czech Post Office for provided services etc.).
2. Consignments of goods exchanged between private persons (Articles 25 - 27 CR 1186/2009) are consignments sent by a private person from a third country to another private person located in the Communities, subject to such import being of non-commercial nature. However, only goods valued up to EUR45 is relieved. Within such limit, relief from import duties can be applied also to:
Tobacco products = 50 pieces of cigarettes, or 25 pieces of cigarillos, or 10 pieces of cigars, or 50 grams of smoking tobacco, or a proportional combination of such products;
Alcoholic beverages = liquors and spirits with the real alcohol content in excess of 22 volume percent; undenatured spirit with the alcohol content of 80 volume percent or more: 1 litre, or liquors and spirits, wine or spirit-based aperitifs, tafia, saké or similar beverages with the alcohol content not exceeding 22volume percent; sparkling wine, reinforced wine - 1 litre or proportional ensemble of such products and still wine - 2 litres;
Perfumes - 50 grams, or toilet water – 0.25 litres.
The exchange rate for the determination of the “tax-free” limit for relief of goods in a consignment from customs duty and VAT (that is, EUR150 or 45 EUR) in the national currency, would equal exchange rates valid on the first business day in the month of October, with effect as of 1 January of the next subsequent calendar year (see: Art. 18(2) of Council Regulation (EC) No 2913/92, establishing the Community Customs Code, as amended by further legislation).
• Consignments in respect of which customs duty and taxes have been assessed:
They are consignments whose value exceeds the above-described tax-free limit. The value of the consignments is determined from a price stated in a credible document (e.g., an extract from pay pal, an invoice), which applies to imported goods. Such documents should be – if possible – attached to the consignment so that they are available already in the course of the check of the consignments. Although an invoice has been submitted, it does not mean that the Customs Office should not be able to demand from the declarant any further documents confirming that the data carried on a customs declaration (postal note) are correct. They are requested by the Customs Office pursuant to Art. 68 of CR (EHS) No. 2913/92 (the Communities Customs Code).
Consignment value = the price shown in a credible document + transportation costs translated according to the conversion rate to the CZK.
(Conversion rate: If any facts serving the determination of the customs value of goods are expressed in any currency other than the currency of the Member State where such customs value has been determined, the customs value in the currency of the Member State will be determined using the exchange rate as logged on the last but one Wednesday of the calendar month, which is duly published on the same date or on the next subsequent date.
The exchange rate logged on the last but one Wednesday of the calendar month will be applied in the course of the entire subsequent calendar month, unless it is replaced with an exchange rate pursuant to Article 171.
If no exchange rate is logged on the last but one Wednesday pursuant to Paragraph 1 or if it is not published on the same date or on the next subsequent date, such exchange rate should be deemed as logged on the last but one Wednesday, which has been logged in respect of the currency in question in the course of the previous fourteen days.)
EMS Consignments: Customs duty (x percent of the value of the goods + transport costs) + VAT (x percent of the value of the goods + transport costs + customs duty) = customs debt.
Parcels and letter consignments: Customs duty (x percent of the value of the goods) + VAT (x percent of the value of the goods + transport costs + customs duty) = customs debt.
Thus calculated customs debt will then be charged to the addressee. The addressee will pay the amount upon the delivery of the consignment at the delivery address to an officer of Czech Post.
Any required information must be returned to Czech Post in a way as described in the relevant invitation!
Goods of non-commercial nature for private consumption represent goods entered in a given customs procedure:
o occasionally;
o its nature and quantity confirm that the goods are supposed to serve exclusively for private or personal use or consumption of recipients or persons who have imported them and their family members or which are supposed to be used as a gift, i.e., the nature or quantity must not indicate that the goods are designated for commercial purposes.
When determining the amount of the customs duty, it is possible – under the below-described conditions – to apply a so-called flat rate of the customs duty. The customs duty rate is applied in the amount of 2.5 percent (ad valorem) on goods contained in consignments exchanged between private persons (gift consignments) in the event of imports of goods to totally non-commercial nature. A uniform customs rate in the amount of 2.5 percent is applied if the real value of goods liable to import duties must not exceed EUR700 per one consignment. The rate is not applied to goods where the word “without” is shown in the Customs Tariffs in the column “Customs Duty Rate” and to goods contained in Chapter 24 of the Customs Tariffs (tobacco and tobacco products).
If you have any questions relating to consignments transported from abroad, please, pay attention to the following table. It should help you identify people who you may want to contact in various cases.
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Customs Administration
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Česká pošta s.p.
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Everything related to consignment value.
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Anything in connection with transport of consignments.
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You have received a request for submission of documents.
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Any damage to consignments.
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Everything related to customs debt.
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Loss of consignments or their content.
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Verification of the state of consignments, i.e., whether a consignment has been sent from a third country, it has been accepted by Czech Post, customs procedures are in place, etc.:
www.cpost.cz in part Online Services – Tracing consignments – the table should contain the registration number of the consignment (each consignment with the exception of ordinary letters has a registration number – it is necessary to contact the sender and to request information about the registration number of the consignment).
If the addressee traces a consignment without having been delivered a Notification of Delivery of Consignment from Abroad from Czech Post, he or she should start by verifying on the Internet site of Czech Post the current movement of the consignment using its registration number. The Customs Office is capable of providing information only in respect of consignments, which have been registered as submitted for a customs procedure. In all other cases (a consignment has not been duly traced, it has been sent to the Czech Republic, etc.) the relevant request should be sent to the carrier, i.e., Czech Post, at the telephone number 257019301.
Contacts:
Customs Department:
The telephone number 257019256 is served between 8 a.m. and 3:30 p.m. on a daily basis by one officer from the customs department. The appointed customs officer is required to answer all calls to such hot line. The hot line is unfortunately very busy, therefore it may well happen that people cannot get through. If you cannot get through for some protracted time (2 hours and longer), feel free to send your query to our e-mail mailbox. The query should include all available information regarding the consignment: the warehouse number, the registration number, a brief description of the issue, a telephone contact. Your query should be answered by the telephone or e-mail within two business days.
Hot line: +420-257019256
E-mail: info-celniposta@cs.mfcr.cz
Contact to Česká pošta s.p.:
Česká pošta s.p.
International operations
Plzeňská 139
150 00 Praha 5
Tel.: +420-257019301
E-mail: sklad.praha120@cpost.cz
