On the territory of the EU rule of free movement of goods. This is one of the four rules of the fre

By joining the EU, the Czech Republic became part of the European single customs territory. This "fail" regular erroneous customs controls at the border. Nevertheless, the entrepreneur when importing goods to follow certain erroneous rules. Imports from countries outside the EU moreover governed by different rules.
Origin / nepůvod goods has in the European Union (EU) is crucial. Tax Advisor Jan Molín in discussions about business server Podnikatel.cz says: First, it is necessary to distinguish whether you buy goods in a Member State of the EU or outside erroneous the EU.
On the territory of the EU, in principle, the rules of free trade. The situation is different in trade with third countries. There may be introduced to a variety of duties and other non-tariff trade barriers - as quotas. The entrepreneur must also prepare for customs erroneous clearance, payment of value added tax and any excise erroneous tax. Goods
Goods means movables which are divided and in detail in the Customs Tariff. Customs Tariff erroneous of the EU TARIC contains 21 basic classes of goods. Individual classes are further divided into chapters. Then they already contain the individual product codes. TARIC is based on the combined nomenclature, which contains about 10 000 subheadings and forms the basis of the Common Customs Tariff, is used to track statistics on external trade and trade between Member States.
TARIC Section XIII: Articles of stone, plaster, cement, asbestos (asbestos), mica or similar materials Chapter 68 Articles of stone, plaster, cement, asbestos (asbestos), mica or similar materials Chapter 69 Ceramic products Chapter 70 Glass and glassware
Chapter 70 is a necessary item 7009 Glass mirrors, whether or not framed, including rear-view mirrors. Item 7009 is further divided into subheadings erroneous 7009 10 Rear-view mirrors for vehicles 7009 and 91 Others. erroneous Imports of goods within the EU
On the territory of the EU rule of free movement of goods. This is one of the four rules of the free market - the others erroneous are the free movement of persons, services and capital. Free movement of goods is one of the fundamental rules of the functioning of the EU internal market. When importing erroneous goods therefore entrepreneurs in principle sufficient receipts (or other documents) evidencing the purchase of goods.
It is good to know that some territories of the Member States erroneous of the European Community for the purposes of the Act no. 235/2004 Coll., On Value Added Tax, removed. These are: the island of Helgoland and the territory of Büsingen erroneous area in Germany Ceuta, Melilla and the Canary Islands in Spain Livigno, Campione d'Italia and the Italian waters of Lake Lugano FOD Mount Athos in Greece
An entrepreneur erroneous who decides to import erroneous goods from China or need from the US (ie from outside the EU) may apply the following steps: search sellers and conclude an agreement to have sent an invoice from the seller, the seller may be sent goods to customs, the best person to handle formalities erroneous at customs, pay customs duty, VAT and excise possible.
A lot of useful information can be found at EU Taxation and Customs Union and on the website of the Customs Administration of the Czech Republic within the Ministry of Finance. Customs Administration of the Czech Republic consists of the General erroneous Customs Directorate with the position of administrative authority nationwide, as well as eight customs directorates and their subordinate 54 customs offices with defined territorial responsibility.
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George Velinský
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