A person who handles rough diamonds in such a way that his activity involves the import, export, trade or processing of rough diamonds (e.g. a person holding a special registration) is required to submit to the General Directorate of Customs, by 31 March of each year for the preceding calendar year, an annual report on the handling of rough diamonds.
The annual report contains data from the register, which every person handling rough diamonds is obliged to keep (Section 31 of the Act 440/2003). The register contains data for the determination of rough diamonds (e.g. name of goods, tariff item, quantity in carats etc.) and information on the change of ownership rights to rough diamonds (Sections 30 and 31 of Act No 440/2003). The person is obliged to submit this register at the request of the General Directorate of Customs, including documents from which the required data are clear.
Annual reports can be submitted via the Rough Diamonds Application, available on the communication portal of the Customs Administration of the Czech Republic - cPortal.
All the necessary information to complete and submit the annual report through the web application can be found here.
In the event of an emergency procedure, the original form for submitting the annual report, located in the lower part of this page, is available.
Full information on the annual report.
Contact details for the submission of the annual report on the handling of rough diamonds
General Directorate of Customs
Budějovická 7
140 00 Praha 4
E-mail: podatelna_generalnireditelstvicel@celnisprava.gov.cz
Tel.: +420 261 331 111
Data box: 7puaa4c
Contact person for annual report issues
kpt. Ing. Martina Krešneová
Tel.: +420 261 332 249
E-mail: martina.kresneova@celnisprava.gov.cz
Annual report form
In the case of the emergency procedure, the annual report can be effectively submitted on the form of the annual report on the disposal of rough diamonds, the model of which is set out in the Ministry of Finance Decree No. 111/2005 Coll.
NOTICE
The obligation for persons holding a special registration to submit an annual report on the handling of rough diamonds for the previous calendar year does not cease, even if rough diamonds are not handled (traded, processed, imported or exported).
If a person (legal or natural entrepreneur or natural entrepreneur) fails to submit an annual report to the General Directorate of Customs within the specified deadline, he commits an infringement (Section 35(1)(f) or (f) of the Customs Code). Section 34(1)(f) of Act No 440/2003, for which it may be fined up to CZK 100 000 (Section 35(2)(c) and, where applicable, Section 34(2)(b) of Act No 440/2003) or even the withdrawal of a special registration (Section 29(5) of Act No 440/2003).
Administrative offences under Act No.440/2003 are dealt with in the first instance by the Prague Ruzyně Customs Office (as the designated customs office).
