WORLD TRADE
ORGANIZATIONG/VAL/N/1/CZE/3
3 September 1999
(99-3676)
Committee on Customs Valuation Original: English
NOTIFICATION UNDER ARTICLE 22.2 OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
CZECH REPUBLIC
The following communication, dated 16 August 1999, has been received from the Permanent
Mission of the Czech Republic1.
_______________
Pursuant to Article 22.2 of the Agreement on Implementation of Article VII of the
GATT 1994, I have the honour to submit the unofficial translation copy of the relevant Czech
Republic legislation relating to customs valuation.  This notification contains relevant provisions of:
1. Act No. 13/1993 Coll., Customs Act, as amended by Act No. 113/1997 Coll. (§ 65 to § 79);
and
2. the Decree of the Ministry of Finance N o. 135/1998 Coll. of 4 June 1998, implementing some
of the provisions of the Customs Act, as amended by Decree No. 124/1999 Coll. of 14 June 1999
(Articles 15 to 23 and Annexes Nos. 5 to 10).
The attached legislation maintains and details the principles and rules previously in force and
already notified in document G/ VAL/N/1/CZE/1 of 22 May 1996.  It includes amendments resulting
in particular from the relevant decisions of the WTO Customs Valuation Committee.
                                                     
1 English only.G/VAL/N/1/CZE/3
Page 2
Act No. 13/1993 Coll.
Act
of the Czech National Council
of December 15, 1992
THE CUSTOMS ACT
in the wording of Act No. 35/1993 Coll. and Act No. 113/1997 Coll.
The Czech National Council has hereby passed the following Act:
CHAPTER  SEVEN
ORIGIN OF GOODS AND CUSTOMS VALUE
Part  Two
CUSTOMS VALUE
§ 65
(1) For the purposes of customs valuation the following terms shall be defined:
(a) the term manufactured goods shall also denote grown, produced or extracted goods,(b) the term identical goods shall denote goods which are identical in all respects, including their
typical features, quality and name. Minor differences in the appearance shall not preclude goods
which otherwise meet the definition from being deemed identical.
(c) the term similar goods shall denote goods which have similar features and composition
enabling them to be used for the same purpose and be commercially interchangeable. The factorswhich must be taken into account when determining whether similar goods are involved include the
quality and name of the goods in question and the existence or non-existence of a trade mark or
commercial name in connection with the goods concerned.
(d) the term goods of the same category or kind shall denote goods falling into the same group or
class of goods manufactured by a specific branch or sector of industry and comprising identical or
similar goods,
(e) the term place of entry of goods into the Czech Republic shall denote the border Customs
Office where the goods make their entry into the Czech  Republic or, in the case of air transport, the
point where the aircraft crosses the state border,
(f) the term purchase commission shall denote all fees paid by the importer to his or her agent in
recognition of agency services abroad rendered in connection with the purchase of the goods to be
valued.
(2) For the purposes of customs valuation:
(a) the terms identical goods and similar goods defined in paragraph 1, letters (b) and (c),
respectively, shall not apply to engineering, develo pment, artwork, design work, plans and sketches,
unless the matter at hand is governed by the provisions of § 75, paragraph 1, letter (b), Indent 4, of the
present Act,
(b) goods shall not be deemed identical or similar, if not produced or manufactured in the same
country as the goods to be valued,G/VAL/N/1/CZE/3
Page 3
(c) goods produced or manufactured by another person may be taken into account only if
identical or similar goods produced or manufactured by the same person as the goods to be valued are
not available.
(3) For the purposes of customs valuation, persons and entities shall be deemed to be
associated if:
(a) one of them is a member of a statutory or au diting body of the other, or has a similar position
or status, or
(b) they are legally recognized partners, or
(c) they are in an employer-employee relation, or
(d) any person owns, controls or directly or indirectly possesses 5% or more of the stock value or
voting shares of both persons  in question, or
(e) one of the persons  in question directly or indirectly influences the other, or
(f) both persons are directly or indirectly influenced by a third person, or(g) both persons  directly or indirectly influence a third person, or(h) they are members of the same family.
(4) The Ministry shall issue a Decree setting forth the persons deemed to be members of the
same family.
(5) Persons mutually associated in business, of whom one is an exclusive business
representative, exclusive distributor or sole agent of the other, no matter how the former’s position
may be called, shall be deemed associated persons if they meet any of the criteria listed in paragraph 3
.
(6) The Ministry shall issue a Decree setting forth the procedure to be employed by customs
authorities to determine the customs value as per §§ 66 to 76.
§ 66
(1) The customs value shall constitute the basis for assessing the customs duty. The customs
value shall be rounded up to the nearest higher Czech Crown.
(2) The customs value of imported goods shall be the transaction value, i.e. the price actually
paid or payable for the goods sold for importation into the Czech Republic and adjusted in accordance
with § 75 and 76, provided that:
(a) there are no restrictions imposed upon the disposal or use of the goods by the buyer other than
those:
1. imposed or required by the law,
2. restricting the geographic territory in which the goods may be resold, or
3. not substantially affecting the value of the goods.G/VAL/N/1/CZE/3
Page 4
(b) the sale or price of the goods in question are not subject to any further conditions or
considerations the value of which cannot be determined with respect to the goods to be valued,
no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer is directly
or indirectly accrued to the seller,
the buyer and the seller are not associated, or if they are, the transaction value is acceptable for
customs purposes under the provisions of paragraphs 3 to 6.
(3) The fact that the buyer and the seller are associated shall not in itself be deemed to
constitute a sufficient reason for regarding the transaction value as unacceptable. In such cases,
customs authorities shall examine the circumstances of the sale, and unless the association hasaffected the price, the transaction value shall be accepted. If the customs authorities have reasons to
believe that the association has affected the price, they shall communicate such reasons to the
importer and give him/her a reasonable period of time to make comments thereon. Upon request of
the importer, the reasons shall be communicated in writing.
(4) In a sale between associated persons , the transaction value shall be accepted and the
goods valued in accordance with paragraph 1, provided that the importer is able to prove that such
value is very close to any of the values listed un der letters (a) to (c) and dating to the same time or
about the same time, namely:
(a) the transaction value of sales between unassociated buyers and sellers of identical or similar
goods exported to the Czech Republic,
(b) the customs value of identical or similar goods determined pursuant to § 70,
(c) the customs value of identical or similar goods determined pursuant to § 71.
(5) When applying the criteria set forth in paragraph 4, proven differences in commercial
levels, quantity levels, items listed in § 75, and cost s incurred by the seller in sales in which the seller
and the buyer are not associated, as well as costs not incurred by the seller in sales in which the seller
and the buyer are associated, shall be taken into account.
(6) The provisions of paragraphs 4 and 5 shall be applied only upon request of the importer
and solely for the purpose of comparison. Substitute value shall not be determined pursuant to the
provisions of paragraphs 4 and 5.
§ 67
(1) The term price actually paid or payable for goods shall denote the total payment for
imported goods made or to be made by the buyer to the seller in favour of the latter. It shall include all
payments made or to be made as a prerequisite of the sale of the imported goods in question by the
seller to the buyer or by the buyer to a third party in order to meet the liability toward the seller. The
payment need not be effected by a money transfer. Instead, Letters of Credit or other negotiable
instruments can be employed, and the payment may be made directly or indirectly.
(2) Any activities undertaken by the buyer on his or her own account, including marketing
activities to promote sales of goods, but other than those falling under the provisions of § 75, shall notbe deemed to be an indirect payment to the sell er; such activities shall comprise all activities
connected with the promotion and resale of, and warranties pertaining to, the goods in question. These
expenses shall not be added to the price actually paid or payable.G/VAL/N/1/CZE/3
Page 5
§ 68
(1) If the customs value of imported goods cannot be determined as set forth in § 66, such
value shall be deemed equal to the transaction valu e of identical goods sold for exportation to the
Czech Republic and exported at the same time or about the same time as goods sold under identicalcommercial terms and conditions and essentially in the same quantity as the goods being valued.
(2) If it is impossible to ascertain the sale referred to in paragraph 1 , the transaction value of
goods sold under different commercial terms and conditions or in another quantity shall be employed,
which shall be further adjusted to reflect the differences in commercial terms and conditions or
quantity, provided that such adjustments can be made on the basis of presented evidence that clearly
shows that the adjustments are reasonable and appropriate, no matter whether they result in anincrease or reduction of the transaction value.
(3) If the transaction value determined in acco rdance with paragraph 1 includes the costs and
expenditures set forth in § 75, paragraph 1, letters (e) and (f), then such value shall be adjusted to
reflect and take into account major differences between such costs and expenditures for the importedgoods and identical goods, which arise from different distances and methods of transport used.
(4) If the procedure pursuant to paragraph 1  results in more than one transaction value of the
goods in question, the lowest of these values shall be used as the customs value of the imported
goods.
§ 69
(1) If the customs value of imported goods cannot be determined pursuant to §§ 66 and 68,
then such value shall be equal to the transaction va lue of identical goods sold for exportation to the
Czech Republic and exported at the same time or about the same time as goods sold under identical
commercial terms and conditions and essentially in the same quantity as the goods being valued.
(2) If it is impossible to ascertain a sale as set forth in paragraph 1, the transaction value of
goods sold under different commercial terms and conditions or in another quantity shall be employed,
which shall be further adjusted to reflect the differences in commercial terms and conditions or
quantity, provided that such adjustments can be made on the basis of presented evidence whichclearly shows that the adjustments are reasonable and appropriate, no matter whether they result in an
increase or reduction of the transaction value.
(3) If the transaction value determined in acco rdance with paragraph 1 includes the costs and
expenditures set forth in § 75, paragraph 1, letters (e) and (f), then such value shall be adjusted toreflect and take into account major differences between such costs and expenditures of the imported
goods and identical goods, which arise from different distances and methods of transport used.
(4) If the procedure described in paragraph 1  results in more than one transaction value of the
goods in question, the lowest of these values shall be used as the customs value of the importedgoods.
§ 70
(1) If the customs value of the imported goods cannot be determined as set forth  in §§ 66, 68
and 69 , it shall be based on the unit price for which the imported goods or identical goods or similar
goods are sold in the greatest aggregate amount to persons  not associated with the sellers at the time
or about the time the goods to be valued are being imported, with a proviso of reductions pertaining toG/VAL/N/1/CZE/3
Page 6
commissions generally paid or agreed upon, or surcharges generally applied to profits and general
expenses in relation to sales of imported goods of the same category or kind in the country where the
seller has his/her registered office or residence,
(a) transport and insurance costs, as well as additional costs related thereto and incurred in the
country where the seller has his/her registered office or residence,
(b) where applicable, the costs and expenditures set forth in § 75, paragraph 1, letters (e) and (f),
and
(c) customs duties and state taxes payable in the Czech Republic upon importation or sales of
goods.
(2) Where neither the imported goods nor identical and similar goods are being sold in the
Czech Republic at the time or about the time the goods to be valued are being imported, the customs
value shall be based on the unit price for which the imported goods or identical goods or similar
goods are sold in the Czech Republic in the "as imported" condition, but not later than 90 daysfollowing the date of importation and on the condition that the provisions of paragraph 1 are observed.
(3) Where neither the imported goods nor identical and similar goods are being sold in the
Czech Republic in the "as imported" condition, the customs value shall be based, upon the importer’s
request, on the unit price for which the imported g oods which have undergone additional processing
are sold in the greatest aggregate amount to persons  not associated with the sellers, taking into
account the value added by the additional processing and the reduction referred to in paragraph 1.
§ 71
(1) If the customs value of imported goods cannot be determined as set forth in §§ 66, 68, 69
and 70, then such value shall be calculated as a sum of:
(a) the cost or value of the material(s) and the cost or value of the manufacture or another process
employed in the production of the imported goods in question,
(b) the profit markup and general expenses in an amount generally incorporated in sales of goods
of the same category or kind as the goods to be valued and applied by producers in the exporting
country with respect to exportation to the Czech Republic,
(c) the cost or value of all the expenses listed in § 75, paragraph 1, letters (e) and (f).
(2) When determining the customs value pursuant to paragraph 1, no one shall be entitled to
ask any foreign person to submit any account or another document or allow access thereto. However,
any information provided by the producer/manufacturer of the goods in question for the purpose of
determining their customs value may be verified or checked in another country by the customs
authorities of that country, subject to the producer’s/manufacturer’s consent and provided that thegovernment of that country has been notified thereof well in advance and has not raised any
objections in connection therewith.
(3) On the basis of a request from the importer, the sequence of application of §§ 70 and 71
may be reversed.G/VAL/N/1/CZE/3
Page 7
§ 72
(1) If the customs value of imported goods cannot be determined as set forth in §§ 66 and 68
to 71, then such value shall be determined usin g suitable means compatible with international
agreements2) and on the basis of data available in the Czech Republic.
(2) The customs value as defined in paragraph 1 shall not be based on:
(a) the domestic selling price of goods produced in the Czech Republic,(b) a system which stipulates that the higher of two alternative values will be accepted for
customs purposes,
(c) the price of goods in the domestic market of the exporting country,(d) production costs other than the values determined for identical or similar goods pursuant to
§ 71,
(e) the price of goods for exportation to a country other than the Czech Republic,(f) minimum customs values,
(g) arbitrary or fictitious values.
(3) On the basis of a request from the importer, the importer shall be notified in writing of the
customs value determined in accordance with paragraph 1 and of the method used to determine such
value.
§ 73
(1) If a customs declaration has been submit ted and the customs authority handling it has
doubts as to the truthfulness or accuracy of the customs value data contained therein or in the
customs value declaration, or doubts as to the authe nticity of documents confirming such data, it shall
ask the declarant to furnish, within a period of ti me set by the customs authority, additional proof
confirming that the declared customs value is cons istent with the amount actually paid or payable on
the imported goods in question, adjusted pursuant to § 75.
(2) If the customs authority continues to have doubts as to the declared customs value even
after the additional proof provided for in paragraph 1 has been submitted, or if it did not receive theadditional proof within the set period of time, it shal l be entitled to decide that the customs value will
not be determined according to §§ 66 and 67.
(3) Before the customs authority decides that the customs value cannot be determined
according to §§ 66 and 67, it shall notify the declarant of the reasons behind its doubts as to thetruthfulness or accuracy of customs value data or  the authenticity of documents confirming such data.
Upon request, the customs authority shall communica te such reasons to the declarant in writing and
give him/her a reasonable time to respond.
                                                     
2 General Agreement on Tariff and Trade (Governmental Decree No. 59/1948 Coll., provisionally
implementing the General Agreement on Tariff and Trade in its valid wording.
Agreement on the Implementation of Article VII of the General Agreement on Tariff and Trade and the
Protocol thereto (Decree of the Minister of Foreign Affairs No. 120/1984 Coll.)G/VAL/N/1/CZE/3
Page 8
(4) In its decision not to determine the cust oms value according to §§ 66 and 67, the customs
authority shall state the reasons which have prompted the decision.
(5) Upon his or her request, the declarant shall be entitled to be notified in writing by the
customs authority of the manner in wh ich the customs valu e was determined.
§ 74
(1) If goods proposed to be released for free circulation constitute a part of a larger
consignment in the framework of a single business transaction in which they were purchased, the
price actually paid or payable for the goods in question under the provisions of § 66 shall be the pricecorresponding to the ratio of the quantity of the goods in question to the total quantity of the goods
purchased in the framework of that business transaction.
(2) The proportional division of the price actually paid or payable for the goods in question
shall also be applied in the event of a partial loss or  damage of the goods to be valued in transit and
before their release for free circulation.
§ 75
(1)  When determining the customs value pursuant to  § 66, the following items shall be added to the
price actually paid or payable for the imported goods:
(a) the following expenses, if paid by the buyer and not included in the price actually paid or
payable:
1. commissions and agency fees, except for purchase commissions,
2. the cost of containers which are deemed to constitute a part of the goods in question for
customs purposes,
3. packing costs, including both labour and material costs.
(b) the value, suitably segmented and apportioned, of the following goods and services, if
provided directly or indirectly by the buyer free of charge or for a reduced price and employed in theproduction or export sale of the imported goods, unless such value has already been included in the
price actually paid or payable:
1. materials, components, parts and similar items incorporated in the imported goods,
2. tools, dies, moulds and similar items used in the production or manufacture of the importedgoods,
3. materials consumed in the production or manufacture of the imported goods,
4. engineering, development, artwork, design work, plans and sketches undertaken or
prepared in a country other than the Czech Republic and indispensable for the production or
manufacture of the imported goods.
(c) license fees pertaining to the goods being valued and directly or indirectly payable by the
buyer as a condition of the sale of the goods being valued, unless such fees have already been
included in the price actually paid or payable,
(d) the value of any part of the proceeds of any later resale, disposal or use of the imported goods,
directly or indirectly accrued to the seller,G/VAL/N/1/CZE/3
Page 9
(e) the costs and charges of transport and insurance of the imported goods to the place of their
entry to the Czech Republic, unless such charges have already been included in the price actually
paid or payable ,
(f) the loading, unloading and handling charges as sociated with the transport of the imported
goods to the place of their entry to the Czech Republic, unless such charges have already been
included in the price actually paid or payable ,
(2) The value determined in accordance with paragraph 1, letter (b), shall be the purchase
price of the goods made available or the production costs thereof, provided that the goods in question
were produced or manufactured by the person making them available or obtained from a person
associated with the producer/ manufacturer.
(3) Any additions to the price actually paid or payable and made in accordance with
paragraph 1 shall be based on objective and quantifiable data.
(4) Payments made by the buyer for the right to distribute or resell imported goods shall not
be added to the price actually paid or payable for the goods in question, unless they constitute a
condition of the sale of the imported goods with respect to exportation to the Czech Republic.
(5) The Ministry shall issue a decree stipulating the method used to determine transport costs
and charges referred to in paragraph 1, letter (e).
§ 76
(1) If distinguished from the price actually paid or payable for the imported goods, the
following shall not be included in the customs value:
(a) transport costs and charges incurred after the arrival of the goods in question to the place
where they enter the Czech Republic,
(b) costs of design work, erection, installation, maintenance or technical assistance incurred in
connection with the goods in question after they were imported,
(c) interests arising from a credit agreement to which the buyer is a party and which pertains to
the purchase of the imported goods, no matter whether the credit is provided by the seller or another
party and provided that the credit agreement has been made in writing and if the buyer can prove, if
asked to do so, that the goods in question are sold for a price declared as the price actually paid or
payable or that the required interest rate does not exceed the usual interest rate charged for similartransactions at the time the credit in question is provided,
(d) fees for the right to reproduce the imported goods in the Czech Republic,(e) import duties, taxes and charges payable in the Czech Republic upon the importation or sales
of goods.
(2) The Ministry shall issue a Decree setting forth the method of determining the costs and
charges referred to in paragraph 1, letter (a).
§ 77
(1) The customs value of information-carrying media containing data or instructions for data-
processing equipment (hereinafter "software") shall not include the price or value of the software,G/VAL/N/1/CZE/3
Page 10
provided that the price or value of the software is distinguished from the price or value of the
information-carrying media.
(2) For the purposes of paragraph 1, the term information-carrying media shall not denote
integrated circuitry, semiconductors and similar devices or products containing such circuitry ordevices. Sound recordings, cinematographic recordings or video-recordings shall not be deemed to be
software.
§ 78
(1) If the price or value used to determine the customs value is denominated in a foreign
currency, the latter shall be converted into Czech Crowns  at the exchange rate of the foreign exchange
market of the Czech National Bank, with the accuracy of two decimal places, in effect at the time
when the Customs Office accepts the customs declaration in question.
(2) If the simplified procedure (§§ 124 and 125) is applied, the foreign  currency shall be
converted into Czech Crowns at the foreign exchange rate of the Czech National Bank in effect at  thetime  when the Customs Office accepts the first simplified customs declaration.
(3) In the conversion of foreign currencies into Czech Crowns pursuant to paragraphs 1 and
2, the foreign exchange rate declared by the Czech National Bank on the second  Wednesday of the
month preceding  the  month  in   which  the  customs  declaration  was accepted shall be used.
(4) The Ministry shall issue a Measure setting forth the manner in which currencies not listed
among the foreign exchange rates of the Czech National Bank are to be converted into Czech Crowns.
§ 79
(1) The provisions of §§ 65 to 77 shall not apply to procedures subject to special regulations
pertaining to the determination of the customs value of goods released for free circulation after being
assigned a different customs-approved treatment.
(2) By way of a derogation from the provisions of §§ 66 to 72, the Ministry may issue a
Decree setting forth a simplified procedure for determining the customs value of perishable goods
usually delivered for storage.
(3) Individual data items used for determining the customs value must be demonstrated to
customs authorities and stated in the customs value data declaration. The customs value data
declaration shall be submitted only on a form issued or approved by the Ministry. The form may bereplaced by a computer-generated listing or report having all the required particulars. The Ministry
shall issue a Decree setting forth the method of demonstrating the  price of goods and the cases when
the  declaration  of  data  on  customs  value  need not be submitted.G/VAL/N/1/CZE/3
Page 11
135/1998 Coll.
DECREE
of the Ministry of Finance
dated June 4, 1998
implementing some of the provisions of the Customs Act,
as amended by Decree No 124/1999 Coll.
Acting pursuant to Article 1, Paragraph 4; Article 46, Paragraph 2; Article 48, Paragraph 4;
Article 50, Paragraph 4; Article 56, Paragraphs 3 and 4; Article 65, Paragraph 4; Article 65,
Paragraph 6; Article 75, Paragraph 5; Article 76, Paragraph 2; Article 79, Paragraph 3; Article 85;
Article 95, Paragraph 4; Article 102, Paragraph 4; Article 105, Paragraph 5; Article 124, Paragraph 4;
Article 152, Paragraph 2; Article 164, Paragraph 2; Article 180; Article 192, Paragraph 2; Article 200,
Paragraph 2; Article 234, Paragraph 5; Article 235; Article 258, Paragraph 3; Article 316,
Paragraph 3, in agreement with the Ministry of Foreign Affairs and the Ministry of Industry and
Trade, in accordance with Article 56, Paragraph 4, and in agreement with the Czech Bureau of
Statistics, in accordance with Article 319, Paragraph 2, of Act of the Czech National Council
No. 13/1993 Coll. (Customs Act), in the wording of Act of the Czech National Council No. 35/1993
Coll., and Act No. 113/1997 Coll. (hereinafter "the Act"), the Ministry of Finance has hereby passed
the following Decree:
PART SEVEN
Article 15
Persons Deemed To Be Members of the Same Family
(pertaining to Article 65, Paragraph 4, of the Act)
Persons shall be deemed members of the same family if their mutual relation is that of:
(a) a parent and a child, or
(b) brothers or sisters, or
(c) cousins, or
(d) a grandparent and a grandchild, or
(e) an uncle or aunt and a nephew or niece, or
(f) a parent-in-law and a son- or daughter-in-law, or
(g) brothers- or sisters-in-law,(h) husband and wife.
PART EIGHT
Customs Value
Article 16
Procedure Employed to Determine the Customs Value
(pertaining to Article 65, Paragraph 6, of the Act)
Explanatory notes to various methods used to determine the customs value by customs offices
are presented in Annex 5 hereto. Insofar as the selection of an appropriate method to determine the
customs value is concerned, the general accounting principles applying to the customs value and laid
down in Annex 6 hereto shall be complied with.G/VAL/N/1/CZE/3
Page 12
Goods Transport Costs
(pertaining to Article 75, Paragraph 5, and Article 76, Paragraph 2, of the Act)
Article 17
If the declarant fails to prove the actual cost s incurred in connection with the transport of
goods to the point of their entry to the Country,  the customs office shall determine them in the
following manner:
(a) if the goods in question are transported by the same means of transport to a domestic
destination beyond the point of their entry to the Country, the transport costs shall be assessed taking
into account the distances covered abroad  and in the Country and their ratio.
(b) if the goods in question are invoiced under the "carriage paid to Customer’s Site" condition
and for a unit price which corresponds to the price of the goods delivered to the point of their entry to
the Country, no domestic transport costs shall be deducted therefrom; however, a deduction shall be
possible if the customs office in charge is furnished a proof that the price of the goods delivered to thepoint of their entry to the Country would have been lower than the unit "carriage paid to Customer’s
Site" price,
(c) if the goods in question are transported free of charge, or if their transport is arranged by the
buyer, the customs value shall include transport costs as far as the point of their entry to the Countrybased on a general tariff list applicable to the means of transport actually used.
Article 18
1. All postal charges levied up to the place of destination in respect of goods sent by post shall
be included in the customs value of these goods, with exception of any supplementary postal charge
levied in the country of importation for operation after release of goods to the customs procedure.
2. Mail charges incurred in connection with the transport of goods abroad shall not be included
in the customs value of goods of a non-commercial nature.
3. The provisions of Paragraphs 1 and 2 above shall not apply to goods transported by express
delivery courier services.
Article 19
Air transport costs added to the price actually paid or payable for the imported goods in question shall
be based on the percentage rates presented in Annex 7 hereto.
Proving the Price of Goods and th e Customs Value Data Declaration
(pertaining to Article 79, Paragraph 3, of the Act)
Article 20
Proving the Price of Goods
1. In particular, the price of imported goods shall be proven by an invoice, contract, or another
document pertaining to the transaction in question.
2. For the purpose of determining the customs value of goods in accordance with Articles 66 and
67 of the Act, the customs declaration under which the goods sold to the Country are released for free
circulation shall be deemed a sufficient proof positive of the goods in question having been sold andG/VAL/N/1/CZE/3
Page 13
imported to the Country. Insofar as transactions involving multiple sequential sales are concerned, the
provision laid down above shall apply to the last sa le which resulted in the goods in question to be
imported to the Country, or the sale which took place in the Country before the release of the goods in
question for free circulation.
3. If the declared price is the price pertaining to a sale other than the last one, on the basis of
which the goods in question were imported, customs authorities shall be presented a sufficient proof
positive of the other sale having taken place for the purpose of exporting the goods in question to the
Country.
Customs Value Data Declaration
Article 21
1. If the customs value is determined in accordance with Articles 65 through to 79 of the Act,
the declarant shall also present a Customs Value Data Declaration (hereinafter "the Value
Declaration") in addition to a Customs Declaration pertaining to the goods being imported. The Value
Declaration shall be submitted on Form D.V.1, a specimen of which is presented in Annex 8 hereto; if
the Customs Declaration being submitted pertains to goods falling under multiple customs tariff
subheadings, enclosed to the Value Declaration shall be a Supplementary Data Sheet (Form
D.V.1BIS) (hereinafter "the Supplementary Sheet"), a specimen of which is presented in Annex 9
hereto.
2. The particulars needed to determine the customs value, as well as the manner of their
presentation in the Value Declaration and the Supplementary Sheet, are stipulated in Annex 10 hereto.
3. The Value Declaration need not be submitted if the customs value cannot be determined in
accordance with Article 66 of the Act; for the purpose of assessing the customs value in accordance
with another provision of the Act, the declarant shall present to the customs office in charge the
information which may be required to determin e the customs value in accordance with another
provision of the Act, the form and manner of which shall be set by the customs office.
4. By presenting the Value Declaration to the customs office in charge pursuant to Paragraph 1
above, the declarant shall be responsible for:
(a) the accuracy and completeness of data presented in the Value Declaration;
(b) the authenticity of documents presented as a proof positive of the above data;
(c) submitting any additional information or documents that may be needed to determine the
customs value of the goods in question.
5. Value Declaration forms published or approved prior to the present Decree taking effect may
be used until June 30, 1999.
Article 22
1. The Value Declaration shall not be submitted if(a) the customs value of goods imported in a single consignment does not exceed CZK 175,000.-,
providing that such a single consignment is not a part of a split consignment or one ofmultiple consignments sent by the same sender to the same consignee,
(b) the imported goods in question are of a non-commercial nature,
(c) the imported goods in question are not subject to customs duties and import taxes, or are fully
relieved from customs duty, orG/VAL/N/1/CZE/3
Page 14
(d) the imported goods in question do not require a written customs declaration.
2. For reasons worth considering, customs authorities may require that the Value Declaration be
presented even in the cases listed in Paragraph 1 above, if such an action is needed for a correct
determination of the customs debt.
Article 23
The declarant shall present to the customs office in charge the invoice on which the declared customs
value of imported goods is based. If the customs value has been declared in writing, the customs
office shall retain a copy of the Value Declaration in its records.G/VAL/N/1/CZE/3
Page 15
Annex 5 to Decree No. 135/1998 Coll.
Explanatory Notes to the Customs Value Data Declaration
Ad Article 66, Paragraph 2, of the Act
The term "price actually paid or payable" denotes the price of imported goods. Therefore, transfers of
dividends or other payments from the buyer to the seller, which do not bear any relation to the
imported goods, do not constitute any part of the customs value.
Ad Article 66, Paragraphs 2 and 3, of the Act
Such restrictions are represented, for example, by cases in which the buyer demands that the seller
refrain from re-selling or displaying cars before a specific date, which is the beginning of the model
year.
Ad Article 66, Paragraph 2, Letter (b), of the Act
The following cases can be used as examples:
(a) the price of imported goods set by the seller is subject to a condition that the buyer will also
buy a certain quantity of other goods;
(b) the price of imported goods depends on the price(s) for which the buyer of the imported goods
sells other goods to the seller of the imported goods;
(c) the price is based on the manner of payment which does not bear any relation whatsoever to
the imported goods: for example, the imported goods may be semifinished products which the
seller supplied for a given number of finished products. Nevertheless, conditions or theperformance or fulfilment of the contract, which are connected with the manufacture or
manner of sales, shall not constitute a reason for regarding the transaction value as
unacceptable. For example, if the buyer arranges technical work or plans for the seller in the
country of importation shall not constitute a reason for regarding the transaction value as
unacceptable for the purpose of Article 66, Paragraph 2.
Ad Article 66, Paragraph 3, of the Act
1. Paragraphs 3 and 4 presume the use of various tools to determine whether the transaction
value is acceptable.
2. Paragraph 3 stipulates that, insofar as cases when the buyer and the seller are associated are
concerned, all circumstances of the sale shall be examined and, unless the association has affected the
price, the transaction value shall be accepted as the customs value. It is not necessary to examine
circumstances of the transaction every time the buyer and the seller are associated. Such an
examination is required only in cases where there are doubts regarding the acceptability of the price.
If the customs office does not have any doubts as to the acceptability of the price, the latter should beaccepted without the importer having to provide any additional information. For example, the customs
office could have examined the association or obtained detailed information on the buyer and the
seller earlier, and could have used that information or examination to make sure that the association
indeed did not affect the price.
3. If the customs office cannot accept the transaction value without a further examination, it
should give the importer a chance to submit additional detailed information which the customs office
needs to examine circumstances of the sale. To this end, the customs office should be prepared to
accept relevant aspects of the transaction, including the manner in which the buyer and the sellerG/VAL/N/1/CZE/3
Page 16
organize and arrange their business relations and the procedure used to determine the price in
question, to be able to decide whether the associatio n has indeed affected the price. If it finds out that
the buyer and the seller, in spite of being associated as per provisions of Article 65, Paragraph 3, buy
and sell from/to each other as if they were not associated, such a finding is a proof positive of the
price not having been affected by the association. For example, if the price was set in a mannerconsistent with customary price-setting practices in the relevant industry, or in the manner which the
seller customarily uses with respect to non-associated buyers, this fact shall be deemed a proof
positive of the price not having been affected by the association. If the price was sufficient to cover all
costs and to achieve a level of profit corresponding with the overall profit level of the company during
a representative period of time (e.g. the fiscal year) with respect to sales of goods of the same
category or type, this fact shall also be deemed a proof positive of the price not having been affected
by the association.
4. Paragraph 4 gives the importer an opportunity to prove that the transaction value is very close
to a "criterion" price previously accepted by the customs office, and is therefore acceptable in
accordance with Article 66 of the Act. If the transaction value is in line with any of the criteria laid
down in Paragraph 4, it is not necessary to undertake the examination referred to in Paragraph 3 andParagraph 4, Letter (b), of the Act. If the customs office has obtained enough information to make
sure, without any further detailed examination, that some of the criteria listed in Paragraph 4 have
been met, there is no reason for the customs office to demand a proof that the criterion can be met
from the importer.
Ad Article 66, Paragraph 4, of the Act
To determine whether a value is "very close" to another, a certain number of factors have to be taken
into account. These include, in particular, the nature of imported goods, nature of the industry in
question, period in which the goods are imported, and whether the difference, if any, is commerciallysignificant. As these factors may vary from case to case, there is no single standard, e.g. a fixed
percentage, that can be applied. For example, when determining whether the transaction value is very
close to the value of any of the "criteria" laid down in Paragraph 4 of Article 66, a small difference for
one kind of goods may be unacceptable while a big one for another may be acceptable.
Ad Article 67, Paragraph 1, of the Act
The term "indirect payment" shall denote, for example,  a full or partial settlement of a debt by the
buyer.
Ad Articles 68 and 69 of the Act
1. When implementing these provisions, the customs office shall, whenever possible, refer to
sales of identical goods effected under identical commercial terms and conditions and essentially in
the same quantity as the goods being valued. If no such transaction exists, the customs office can refer
to a sale of identical goods taking place in one of the situations listed below:
(a) a sale under identical commercial terms and conditions, but in a different quantity,
(b) a sale under different commercial terms and conditions, but essentially in the same quantity,
(c) a sale under different commercial terms and conditions and in a different quantity.
2. If a sale in one of the situations listed above is found, adjustments shall be made to take into
account:
(a) the quantity factor only,
(b) the commercial factor only,G/VAL/N/1/CZE/3
Page 17
(c) both factors.
3. The expression "or" allows for referring to sales and making necessary adjustments in any of
the three situations described above.
4. Any adjustment necessitated by different commercial terms and conditions or a different
quantity, no matter whether it results in an increase or a decrease of the value, shall be subject to
being based on evidence which obviously ensures that it is reasonable and accurate, e.g. on valid price
lists containing prices applying to different commercial terms and conditions and different quantities.
If the imported goods the value of which is to be de termined consist, for example, of a consignment of
10 units, and the only identical goods for which a transaction value is available is represented by a
consignment consisting, say, of 500 units, and if it has been concluded that the seller providesquantity discounts, the necessary adjustment may be made using the price list and the price for 10
units. There is no need for a sale involving 10 units to actually take place, if it is determined, on the
basis of other sales, that the price list in question is genuine and true. However, in the absence of an
objective criterion of this type, the procedure set forth in Articles 68 and 69 is not suitable for the
determination of the customs value.
Ad Article 71 of the Act
1. This provision stipulates that the customs value is generally determined on the basis of
information easily available in the importing country. However, for the purpose of determining thecalculated value, it may be necessary to examine manufacturing costs of the goods the value of which
is to be determined or other information which may have to be obtained outside the importing
country. In addition, in most the manufacturer does not fall under the jurisdiction of authorities of the
country of import. Generally speaking, the use of the calculated value method shall be limited to cases
in which the buyer and the seller are associated and the seller is willing to communicate informationneeded to determine such costs to authorities of th e country of import and, if necessary, give them an
opportunity to verify such information later.
2. The "cost or value" referred to in Article 71, Paragraph 1, Letter (a) of the Act shall be
determined on the basis of data pertaining to the manufacture of the goods to be valued, which will be
submitted by the manufacturer or on his behalf. It shall be based on accounting ledgers of the
manufacturers, if these are compatible with generally accepted accounting practices applied in thecountry of manufacture.
3. The "profit mark-up and general expenses" referred to in Article 71, Paragraph 1, Letter (b) of
the Act shall be determined on the basis of data provided by the manufacturer or on his behalf, unless
his figures are incompatible with those usually associated with sales of goods of the same category orkind as the goods the value of which is to be determined, and effected in the country of export for the
purpose of exporting them to the importing country.
4. It is understood that no cost or value of the elements referred to in this paragraph shall be
taken into account twice when determining the calculated value.
5. In this respect, it must be noted that the "profit mark-up and general expenses" must be taken
as a whole. Thus, it follows that the manufacturers profit and general expenses taken as a whole can
be compatible with amounts usually associated with sales of goods of the same category or kind, even
though the profit mark-up may be extraordinarily low and the general expenses high in the case athand. Such a situation may occur, for instance, if a product is being launched in the country of import,
and the manufacturer puts up with a low or even zero margin to make up for high general expenses of
introduction. If the manufacturer can prove that he is satisfied with a low profit mark-up when selling
imported goods under special business terms and conditions, it is necessary to take into account hisG/VAL/N/1/CZE/3
Page 18
actual profit, provided that he can furnish sound business reasons for being satisfied with the low
margin and his pricing policy is consistent with the pricing policy generally employed in the given
industry. This may happen, for example, in cases when manufacturers have been forced to reduce
their prices because of an unexpected decline of demand, or if they sell a particular product to be able
to offer a comprehensive range of goods in the country of import, and put up with a low profit marginin order to retain their competitive ability. If the profit mark-up and general expenses figures provided
by the manufacturer are incompatible with those usually associated with sales of goods of the same
category or kind as the goods the value of which is to be determined, and effected in the country of
export for the purpose of exporting them to the im porting country, the amount of the profit mark-up
and general expenses may be based on information other than those provided by the manufacturer or
on his behalf.
6. The determination whether particular goods are "of the same category or kind" shall be based
on a case-by-case approach taking into account all circumstances of the case at hand. When
determining the usual profit mark-up and general expenses pursuant to Article 71, Paragraph 1, Letter
(a) of the Act, it is necessary to examine expor t sales to the country of import for the narrowest
possible group or series of goods including the goods the value of which is to be determined, forwhich the needed information can be obtained. For the purpose of Article 71, Paragraph 1, Letter (b)
of the Act, the goods "of the same category or kind" must come from the same country as the goods
the value of which is to be determined.
Ad Article 72 of the Act
1. Customs values determined in accordance with Article 72 of the Act should be based on
previously determined customs values to the maximum extent possible.
2. The valuation methods used to determine th e customs value in accordance with Article 72
should be the methods outlined in Articles 66 to 71 of the Act, but there must be a certain degree of
reasonable flexibility when implementing them, in accordance with the objectives and provisions laid
down in Article 66, Paragraph 2, of the Act.
3. Here are some examples of what should be perceived as "the reasonable flexibility":(a) Identical goods - the requirement that the identical goods should be exported at the same time
or at about the same time as the goods the value of which is to be determined may be
interpreted flexibly; the customs valuation may be based on identical goods manufactured in a
country other than the country exporting the goods the value of which is to be determined;
customs values of identical imported goods which have already been determined in
accordance with Articles 70 and 71 of the Act may also be used;
(b) Similar goods - the requirement that the similar goods should be exported at the same time or
at about the same time as the goods the value of which is to be determined may be interpretedflexibly; the customs valuation may be based on similar goods manufactured in a country
other than the country exporting the goods the value of which is to be determined; customs
values of similar imported goods which have already been determined in accordance withArticles 70 and 71 of the Act may also be used;
(c) Deriving method - the requirement that the goods be sold in the "as imported" condition,
which is laid down in Article 70, Paragraph 2, of the Act, may be interpreted flexibly; thesame applies to the 90-day term.
Ad Article 75, Paragraph 1, Letter (b), Indent 2, of the Act
1. Insofar as the addition of the elements listed in Article 75, Paragraph 1, Letter (b), of the Act
to the imported goods is concerned, there are two fact ors to be taken into account, namely the value ofG/VAL/N/1/CZE/3
Page 19
the element in question and the manner in which this value is factored into the value of the imported
goods. The addition of the elements should be done in reasonable manner, commensurate to the
circumstances, and in compliance with generally accepted accounting principles.
2. Insofar as the value of the element is concerned, if the importer acquires the element from a
non-associated seller for a price, the price shall be  the value of the element. If the element was made
by the importer or a person/party associated with him, its value shall be equal to its manufacturing
costs. If the element has been previously used by the importer, no matter whether it was acquired or
manufactured by that importer or not, the initial acquisition or manufacturing costs will have to be
reduced in proportion to its use in order to obtain its value.
3. As soon as the element value has been determined, it must be added/factored into the
imported goods. There are various options available. For instance, the value may be added to the first
consignment, if the importer wishes to pay the duty from the entire value at once. Another example:
the importer may require that the value be added to the number of goods units produced until the time
of the first consignment. Yet another example: the importer may require that the value be added to the
whole planned output or batch, if there exist contracts or fixed obligations with respect to it. Themethod of addition shall be based on documents provided by the importer.
4. To illustrate what has been outlined above, there may be an importer who provides the
manufacturer a mould or a die for the purpose of producing goods that are to be imported, and signs a
contract for 10,000 units with him. At the time the first consignment of 1,000 units arrives, themanufacturer has already produced 4,000 units. The importer may ask the customs office to add the
mould/die value to 1,000 units, 4,000 units, or 10,000 units.
Ad Article 75, Paragraph 1, Letter (b), Indent 4, of the Act
1. The values to be added in recognition of the elements listed in Article 75, Paragraph 1,
Letter (b), Indent 4, of the Act should be based on objective and quantifiable information. To facilitate
the task of determining the values to be added/factored in both for the customs office and the
importer, easy-to-use data from business documents of the buyer should be used as much as possible.
2. Insofar as elements provided by the buyer, which he bought or hired, are concerned, the value
to be added is the purchase cost or the rent. As to public domain information, only copying costs willbe added.
3. The values to be added can be calculated relatively easily, on the basis of the structure of the
enterprise in question, competence of its management, and accounting procedures it uses.
4. For example, a company importing various products from various countries may keep the
accounting of its design centre outside the country of import so that costs which are to be added to
each product are clearly and accurately shown. In such cases, the adjustment may be made directly in
accordance with Article 75 of the Act.
5. In another case, the company may add the costs of running its design centre outside the
country of import to its general expenses without distributing them among its products. In such cases,
the adjustment with respect to imported goods and made in accordance with Article 75 of the Act may
be made by adding the design centre costs to the whole production which makes use of its services,
and adding the prorated amount thereof (based on the number of imported units) to the value of theimported goods.
6. Naturally, changes in the circumstances mentioned above will require that different factors be
taken into account when determining the appropriate method of addition.G/VAL/N/1/CZE/3
Page 20
7. In the event the preparation of an element involves several countries and a longer time period,
the adjustment should be limited to the value actually added to the element in question outside the
country of import.
Ad Article 75, Paragraph 1, Letter (c), of the Act
Patent and licence fees referred to in Article 75, Paragraph 1, Letter (c), of the Act may include, inter
alia, payments in recognition of patents, manufacturing or trade marks, and copyrights. However,
insofar as the determination of the customs value is concerned, fees for the right to reproduce
imported goods in the country of import shall not be added to the price actually paid or payable.
Ad Article 75, Paragraph 3, of the Act
If there is non objective and quantifiable information regarding the additions to be added pursuant to
Article 75 of the Act, Article 66 cannot be used to determine the transaction value. An example of
such a situation may be a licence fee based on the selling price of a litre of a specific product in thecountry of import, which was imported as dry substance and converted into a solution in the country
of import. If the licence fee is based partly on imported goods and partly on additional elements which
bear no relation whatsoever to the imported goods (for example, if imported goods are mixed with
domestic substances and can no longer be identified separately as a result, or if licence fees cannot be
distinguished from special financial arrangements between the buyer and the seller), it would not beappropriate to add the element corresponding to the licence fee. However, if the licence fee is based
solely on imported goods and is easily quantifiable, then the element can be added to the price
actually paid or payable.
Ad Article 65, Paragraph 3, of the Act
For the purpose of the provision, a person/entity shall be deemed to control another person/entity if it
can, de facto  or de jure , force or direct the latter.
Ad Article 70, Paragraph 1, Letter (a), of the Act
1.  The "profit mark-up and general expenses" must be taken as a whole. The figure for the
purpose of the reductions provided for in Article 70, Paragraph 1, Letter (a), of the Act should be
based on data provided by the manufacturer or on his behalf, unless his figures are incompatible with
those usually associated with sales of imported goods of the same category or kind in the importing
country. If the figures provided by the manufacturer are incompatible with the latter figures, the
amount of the profit mark-up and general expenses may be based on information other than thoseprovided by the manufacturer or on his behalf.
2. When determining commissions, usual profit mark-ups and general expenses, the issue of
whether particular goods are "of the same category or kind" shall be solved on a case-by-case basis
taking into account all circumstances of the case at hand. It is necessary to examine sales in thecountry of import for the narrowest possible group or series of goods including the goods the value of
which is to be determined, for which the needed information can be obtained. For the purpose of
Article 70, Paragraph 1, Letter (a), of the Act, th e goods "of the same category or kind" include both
goods imported from the same country as the goods the value of which is to be determined, and goods
imported from other countries.
Ad Article 70, Paragraph 2, of the ActG/VAL/N/1/CZE/3
Page 21
1. If this method is employed, the reductions made in recognition of the value added by further
processing or reworking shall be based on objective and quantifiable information on the costs of such
work. Relevant calculations shall be made using formulae, instructions, equations, calculating
methods and other general practices used by the industry in question.
2. This method of customs valuation is generally not applicable in cases the goods in question
lose their nature or character as a result of the further processing or reworking. Still, there may be
cases in which the imported goods lose their nature or character, but the value added by further
processing or reworking can be determined fairly  accurately without any substantial difficulties. On
the other hand, there may be cases in which imported goods retain their identity, but constitute such a
small element of goods sold in the country of im port that the use of this valuation method would not
be justified. Therefore, every situation must be approached on a case-by-case basis.
3. For example: goods are sold according to a price list which offers better unit prices for higher
quantities:
Quantity sold Unit price Number of sales Total quantity sold,
regardless of the price
1 to 10 units 100 10 sales 5 units each
5 sales 3 units each65
11 to 25 units 95 5 sales 11 units each 55
over 25 units 90 1 sale of 50 units
1 sale of 30 units80
The highest number of units sold for one unit price is 80; the unit price for the highest aggregate
amount is thus 90.
4. Another example: there were two sales transa ctions, the first involving 500 units sold at 95
currency units a piece, the second involving 400 units at 90 currency units apiece. In this example, the
greatest aggregate amount is 500 units; the corresponding unit price is thus 95 currency units.
5. Third example: various quantities being sold for various prices.
- Sales
Quantity sold Unit price
40 units 100
30 units  90
15 units 100
50 units  95
25 units 105
35 units  90
5 units 100
-T o t a l
Total quantity sold Unit price
65 90
50 95
60 100
25 105G/VAL/N/1/CZE/3
Page 22
In this case, the greatest aggregate amount sold for one unit price is 65; the unit price for the highest
aggregate amount is thus 90.G/VAL/N/1/CZE/3
Page 23
Annex 6 to Decree No. 135/1998 Coll.
Application of Generally Accepted Accounting Principles
for Determining the Customs Value
1. The "generally accepted accounting principles"3 are based on an acknowledged consensus or
an important supporting authority in the country in question and at the time in question. They
determine how economic resources and obligations (expressed as assets and liabilities) are to be kept
track of, what changes of assets and liabilities are to be monitored, how to measure assets and
liabilities and their changes, what information must be published, and what financial reports need to
be prepared and how. These standards may be both general instructions and detailed procedures and
practices.
2. For the purpose of applying provisions regarding the determination of the customs value,
appropriate customs authorities shall make use of information prepared in a manner consistent with
the generally accepted accounting principles which pertain to the provision of the Act in question. For
example, the determination of the profit mark-up and general expenses referred to in Article 70,
Paragraph 1, Letter (a), of the Act would be accomplished using information prepared in a mannerconsistent with the accounting principles generally accepted in the Czech Republic. On the other
hand, the determination of the profit mark-up and general expenses pursuant to Article 71 of the Act
would be accomplished using information prepared in a manner consistent with the accounting
principles generally accepted in the country of manufacture. Yet another example - the value of any of
the tools and similar items referred to in Article 75, Paragraph 1, Letter (b), Indent 2, of the Act wouldbe accomplished using information prepared in a manner consistent with the accounting principles
generally accepted in the Czech Republic.
                                                     
3 Act no 563/1991 Coll., on accounting.G/VAL/N/1/CZE/3
Page 24
Annex 7 to Decree No. 135/1998 Coll.
Percentages of Transport Costs Included in the Customs Value
Czech Republic
Airport of Arrival
Third country Airport of Departure Praha Brno Ostrava
12 3 4 5
EUROPE
Albania all airports 86 91 94
Armenia all airports 90 97 98
Austria Innsbruck
Klagenfurt
Linz
SalzburgWien65
57
19
463682
81
61
735561
64
37
5031
Byelorussia all airports 87 85 98
Bosnia andHerzegovinaall airports 82 91 89
Bulgaria Sofia
all other airports83
8591
9289
91
Croatia all airports 70 86 75
Cyprus see Asia
Slovakia Bratislava
Košice, Prešov29
4326
7034
85
Estonia all airports 92 89 99
Faeroe Islands all airports 96 88 99
Finland Helsinki, Lappeenranta,
Jyväskylä, Pori.
Tampere, Ivalo, Kemi,
Rovaniemi
Maarianhamina, Turku95
9393
8999
99
Georgia all airports 88 97 99
Gibraltar all airports 94 97 91
Hungary Budapest
all other airports43
6471
8280
86
Iceland all airports 97 90 99
Latvia all airports 90 86 99
Lithuania all airports 87 85 99
Macedonia all airports 84 91 94
Malta all airports 91 97 95
Moldova all airports 73 91 97
Montenegro all airports 85 90 93G/VAL/N/1/CZE/3
Page 25
EUROPE - continued
Norway Alesund, Bodo, Trondheim, Alta
KirkenesBergen
Kristiansand
Oslo
Stavanger94
94
92
93
9291
86
81
87
8399
99
99
99
99
Poland Wroclaw
Gdansk
PoznanSzczeczin
Warsaw
Cracow
Bydgoscz
Rzeszów44
79
6373
74
42
76
6050
77
7166
73
39
70
5985
99
9796
98
89
98
95
Romania Bucharest
all other airports76
6493
8595
89
Russia Gorky, Kuibyshev, Perm,
Rostov
Volgograd
St. PetersburgMoscow, Oryol
Irkutsk, Kerensk, Krasnoyarsk
Novosibirsk, Khabarovsk
Vladivostok, Omsk Sverdlovsk94
93
91
98
9692
91
90
99
9599
99
99
99
99
Serbia all airports 74 87 90
Slovenia all airports 71 89 65
Sweden Gothenburg, Halmstad,
RonnebyKalmar, Karlstad, Linköping
Norrköping, Visby
Kiruna, Lulea, Sundsvall
Kristianstad
MalmöStockholm90
91
95
85
859284
90
91
76
769198
98
99
98
9899
Switzerland Basel
Bern
GenevaZurich74
77
817369
73
776855
58
6655
Turkey(European
part)all airports 73 95 97G/VAL/N/1/CZE/3
Page 26
EUROPE - continued
Turkey (Asian
part)Adana, Afyon, Analya, Elazig,
Gaziantep, Iskenderun,Kastamonu, Konya, Malatya,
Samsun, Trabzon
Agri, Diyarbakir, Erzurum, Kars
Van Akhisar, Ankara, Balikezir,
Bandirma, Bursa, Kütahya,Zonguldak, Izmir80
82
79
8997
97
97
9698
98
98
97
Ukraine Kiev
Lvov, Odessa, Simferopol81
7792
9498
98
Germany Berlin
Bremen
DresdenDüsseldorf/Cologne
Frankfurt am Main
Hamburg
Hannover
LeipzigMunich
Nuremberg
Rostock
Stuttgart72
86
2976
64
84
78
6056
71
83
7450
59
2556
42
62
55
4433
49
65
5439
56
2153
39
58
51
3930
45
57
51
Belgium all airports 79 62 58
Netherlands all airports 81 64 61
Luxembourg all airports 75 55 52
France Ajaccio
Bordeaux
LyonMarseille
Nantes
Paris
Strasbourg
Toulouse88
90
8588
89
85
81
8975
78
6973
77
69
63
7672
76
6671
74
66
59
74
Italy Alghero
Brindisi
Florence/Pisa
MilanNaples
Palermo
Rome
Venice89
72
85
8065
70
57
7845
49
44
6036
46
24
2073
61
66
5753
59
45
55G/VAL/N/1/CZE/3
Page 27
EUROPE - continued
United
Kingdom ofGreat Britain
and Northern
IrelandBelfast
LondonManchester
Prestwick91
8688
9080
7276
7978
6973
77
Denmark all airports 88 75 73
Ireland all airports 91 81 79
Greece Athens
Iraklion
CorfuRhodos
Thessaloniki93
94
9194
9283
86
8086
8181
84
7885
78
Spain Barcelona
Bilbao
Las Palmas
Madrid
OportoPalma
Valencia
Sevilla
Santiago89
90
96
92
9290
91
93
9286
87
94
89
9087
88
91
8477
80
90
82
8379
81
85
84
Portugal Funchal
Lisbon
Ponta Delgada
Porto95
93
96
9294
91
94
9090
85
91
83G/VAL/N/1/CZE/3
Page 28
AFRICA
Algeria Alger
Annaba, ConstantineEl Golea93
939797
979891
9194
Angola all airports 98 99 99
Benin all airports 98 99 98
Botswana all airports 99 99 99
Burkina Faso all airports 98 99 98
Burundi all airports 97 99 99
Cameroon all airports 98 99 99
Republic ofCapo Verdeall airports 97 99 98
Central African
Republicall airports 97 99 99
Chad all airports 97 99 99
Comores all airports 98 99 99
Congo all airports 98 99 99
Djibouti all airports 98 99 99
Egypt all airports 95 99 98
Equatorial
Guineaall airports 98 99 99
Ethiopia all airports 97 99 99
Gabon all airports 98 99 99
Gambia all airports 98 99 98
Ghana all airports 98 99 98
Guinea all airports 98 99 97
Guinea-Bissau all airports 98 99 97
Ivory Coast all airports 98 99 98
Kenya all airports 98 99 99
Lesotho all airports 99 99 99
Liberia all airports 98 99 98
Libya Benghazi
Sebha
Tripolis92
95
9198
99
9897
98
95
Madagascar all airports 98 99 99
Malawi all airports 98 99 99
Mali all airports 98 99 97
Mauritania all airports 98 99 97
Mauritius all airports 99 99 99
Morocco Casablanca
Fez, Rabat, Ifni, Tangier, Tetuan95
9497
9792
92
Mozambique all airports 98 99 99
Namibia all airports 98 99 99G/VAL/N/1/CZE/3
Page 29
AFRICA - continued
Niger all airports 98 99 98
Nigeria all airports 98 99 98
Rwanda all airports 98 99 99
Sao Tome &
Principeall airports 98 99 96
Senegal all airports 98 99 99
Seychelles all airports 98 99 98
Sierra Leone all airports 98 99 99
Somaliland all airports 98 99 99
South Africa all airports 99 99 99
St. Helena all airports 98 99 99
Sudan all airports 97 99 99
Swaziland all airports 99 99 99
Tanzania all airports 98 99 99
Togo all airports 98 99 99
Tunisia Djerba
Tunis92
9198
9795
93
Uganda all airports 98 99 99
Zaire all airports 98 99 99
Zambia all airports 98 99 99
Zimbabwe all airports 98 99 99G/VAL/N/1/CZE/3
Page 30
AMERICA
1. North America
Canada Edmonton, Vancouver,
Winnipeg, Gander, Moncron,
Halifax, Montreal, Ottawa
Quebec, Toronto98
9895
9495
94
Greenland all airports 97 91 91
United States
of AmericaAkron, Albany, Atlanta,
Baltimore, Boston, Buffalo,
Charleston, Chicago, Cincinnati,
Columbus, Detroit, Indianapolis,
Jacksonville, Kansas City, New
Orleans, Lexington, Louisville,
Memphis, Milwaukee,Minneapolis, Nashville, New
York, Philadelphia, Pittsburgh,
St. Louis, Washington D.C.,
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Oklahoma
City, Phoenix, Portland, Salt
Lake City, San Francisco
Seattle
Anchorage, Fairbanks, JuneauHonolulu
Miami
Puerto Rico98
99
9899
98
9895
96
9597
95
9795
96
9595
95
95
2. Central America
Bahamas all airports 98 95 95
Belize all airports 99 97 97
Bermuda all airports 98 95 94
Costa Rica all airports 99 97 97
Cuba all airports 98 95 95
Curacao all airports 98 99 97
Dominican
Republicall airports 98 97 95
El Salvador all airports 99 97 97
Guatemala all airports 99 97 97
Haiti all airports 98 97 95
Honduras all airports 99 97 97
Jamaica all airports 98 97 95
Mexico all airports 99 96 96
Nicaragua all airports 99 97 97G/VAL/N/1/CZE/3
Page 31
Panama all airports 99 97 97
Virgin Islands see West Indies 98 97 95
West Indies all airports 98 99 97
3. South America
Argentina all airports 99 99 99
Aruba all airports 98 99 97
Bolivia all airports 99 99 99
Brazil all airports 99 99 99
Chile all airports 99 99 99
Columbia all airports 99 99 97
Ecuador all airports 99 99 97
Guyana all airports 98 99 97
Paraguay all airports 99 99 99
Peru all airports 99 99 99
Surinam all airports 98 99 97
Trinidad &
Tobagoall airports 98 99 97
Uruguay all airports 99 99 99
Venezuela all airports 98 99 97
AUSTRALIA AND OCEANIA
all airports 99 99 99G/VAL/N/1/CZE/3
Page 32
ASIA
Afghanistan all airports 95 99 99
Azerbeijan all airports 91 98 98
Bahrain all airports 96 99 99
Bangladesh all airports 97 99 99
Bhutan see Nepal
Brunei see Malaysia
Burma all airports 98 99 99
China all airports 98 99 99
Cyprus all airports 90 98 98
Hong Kong all airports 99 99 99
India all airports 96 99 99
Indonesia all airports 99 99 99
Iran all airports 93 99 99
Iraq all airports 92 99 99
Israel all airports 91 98 98
Japan all airports 99 99 99
Jordan all airports 91 98 98
Kampuchia all airports 98 99 99
Kazakhstan all airports 97 99 99
People´s
Democratic
Republic of
Koreaall airports 99 99 99
Republic of
Koreaall airports 99 99 99
Kuwait all airports 93 99 99
Kyrgyzstan all airports 97 99 99
Laos all airports 98 99 99
Lebanon all airports 91 98 98
Macao all airports 99 99 99
Malaysia all airports 98 99 99
Maledives all airports 97 99 99
Mongolia all airports 98 99 99
Muscat &
Omanall airports 95 99 99
Nepal all airports 98 99 99
Oman see Muscat & Oman
Uzbekistan all airports 97 99 99
Pakistan all airports 95 99 99
Philippines all airports 99 99 99
Qatar all airports 94 99 99G/VAL/N/1/CZE/3
Page 33
Annex 8 to Decree No. 135/1998 Coll.
CUSTOMS VALUE DATA DECLARATION
D.V.1
1 SELLER’S NAME AND ADDRESS
(in block letters)
2a) BUYER’S NAME AND ADDRESS
(in block letters)
2b) VALUE DECLARANT´S NAME AND
ADDRESS (in block letters)A RESERVED FOR OFFICIAL ENTRIES
IMPORTANT CAUTION
By signing and submitting the Declaration, the
value declarant assumes responsibility for the
data presented in this form and anysupplementary sheets enclosed herewith being
complete and true, as well as for all supporting
documents being genuine. The value declarant
hereby undertakes to furnish all
supplementary information and submit anysupplementary documents which may be
needed to determine the customs value of the
goods in question.3 Delivery terms and conditions
4 Invoice number and date
5 Contract number and date
6 Numbers and dates of all customs rulings pertaining to Boxes 7
to 9Indicate by an "X" in the
appropriate box
7a) Are the buyer and the seller ASSOCIATED in terms of thedefinition provided in Article 65, Paragraphs 3 and 4, of the
Customs Act (13/1993 Coll.)? (*) If NOT, proceed to Box 8.
7b) Has the association AFFECTED the price of the imported
goods?
7c) (non-binding answer) Is the transaction value of the importedgoods VERY CLOSE to the value referred to in Article 66,
Paragraphs 4 and 5, of the Customs Act?
If YES, please provide details.YES
YES
YESNO
NO
NO
8a) Are there any RESTRICTIONS regarding the use or disposal
of the goods in question by the buyer other than:
- restrictions imposed or required by the domestic law, or
- restrictions regarding the geographic area in which the goods in
question may be resold, or
- restrictions which do not substantially affect the value of thegoods in question?
8b) Is the sale or the price of  the goods in question subject to
CONDITIONS or OFFSETS the value of which cannot be
determined with respect to th e goods which are to be valued?
Please specify the type of restrictions, conditions or offsets, asapplicable.
If the value of conditions or offsets can be determined, please enter
the figure in Box 11b).YES
YESNO
NOG/VAL/N/1/CZE/3
Page 34
9a) Does the buyer have to pay, directly or indirectly, LICENSE
FEES pertaining to the imported goods, where their sales are
conditional upon such a payment ?
9b) Is the sale subject to an agreement under which a part of the
earnings from later RESALE, DISPOSAL, or USE will be paid,directly or indirectly, to the seller ?
If you answer YES to any of the above questions, please provide
details and, if
possible, enter the amount in question in Boxes 15 and 16.YES
YESNO
NO
(*) NOTE TO BOX 7
1. PERSONS OR PARTIES ARE DEEMED ASSOCIATED IF:
a) one of them is a member of the Board of Directors or the
Supervisory Board of the other, and vice versa;
b) they are lawfully recognized partners;c) one of the is the employer of the other;
d) one of them possesses, controls or holds, directly or indirectly,
5% or more shares or voting rights of the other, and vice versa;
e) one of them controls, directly or indirectly, the other;
f) both persons or parties in question are controlled, directly orindirectly, by a third person or party;
g) both persons or parties in question control, directly or
indirectly, a third person or party;
h) they are both members of the same family.
2. The fact that the buyer and the seller are associated does notnecessarily preclude the application of the transaction value (see
Article 66, Paragraph 3, of the Customs Act, as well as interpreting
comments in Annex 1 of the Agreement on the Application of
Article VII of the 1994 GATT 1994 (Decree No. 191/1995 Coll.)).10a) Number of  D.V.1 BIS
Supplementary Sheets
attached hereto
------------------------------10b) Place:        Date:
        Signature:G/VAL/N/1/CZE/3
Page 35
A RESERVED FOR OFFICIAL ENTRIES
Goods
(subheading)Goods
(subheading)Goods
(subheading)
A. Calculationbasis11a) Net  price in the
INVOICED CURRENCY(the price actually paid or the
price at the moment crucial
for the valuation)
Net price in the NATIONAL
CURRENCY(Foreign market exchange
rate .....)
11b) Indirect payments (Box
8b)
(Foreign market exchangerate .....)
12) Total A in the
NATIONAL CURRENCYG/VAL/N/1/CZE/3
Page 36
B.
SURCHARGES
Costs in the
NATIONAL
CURRENCYnot included
under A (*)
Earlier ruling of
the customs
office, where
applicable
(please specifyBELOW):13 Costs incurred by the
buyer
a) Commissions (except for
purchase commissions) ..........
b) Mediation fees ....................c) Containers and packages
…
14 Goods and services
provided by the buyer free of
charge or for a reduced price
and used in the manufacture
and exports of the importedgoods:
Break down into the items
listed below, if applicable:
a) materials and components,
parts and similar itemsincorporated into the
imported goods .......................
b) tools, dies, foundry moulds
and other items used in the
manufacture of the importedgoods .......................................
c) materials used in the
manufacture of the imported
goods .......................................
d) engineering, development,artwork, design, plans and
drawings used in the
manufacture of the imported
goods and prepared outside
the Czech Republic .................
15 Licence fees (see Box 9a)
.....16 Earnings from further
resale, disposal or use paid
directly or indirectly to the
seller (see Box 9b) ...................
17 Transport costs to .............(point of entry)
a) Transport charges ..............
b) Loading, unloading, and
handling costs .........................
c) Insurance .............................
18 Total B......................................G/VAL/N/1/CZE/3
Page 37
C.
DEDUCTIONS
Costs in the
NATIONAL
CURRENCYincluded under
A (*)19 Transport charges (from
the point of entry onward)
..............
20 Costs of erection,
installation, assembly,maintenance or technical
assistance after the
importation ..............................
21 Other payments (please
specify type) .............................
22 Duties and taxes payable
on the grounds of theimportation or  sale of the
goods in question …………..
23 Total C.....................................
24 DECLARED VALUE (A+B-C)..............................
(*) If payments are made in a FOREIGN CURRENCY, please enter the amount in the foreign
currency and the foreign market exchange rate for each goods item and line here.
Goods item/line                                            Amount                                        Foreign market 
         exchange rateG/VAL/N/1/CZE/3
Page 38
Annex 9 to Decree No. 135/1998 Coll.
SUPPLEMENTARY SHEET                D.V.1 BIS
A RESERVED FOR OFFICIAL ENTRIES
Goods
(subheading)Goods
(subheading)Goods
(subheading)
A. Calculationbasis11a) Net price in the
INVOICED CURRENCY
(the price actually paid or
payable at the moment
crucial for the valuation)Net price in the NATIONAL
CURRENCY
(Foreign market exchange
rate .....)
11b) Indirect payments (Box8b)
(Foreign market exchange
rate .....)
12) Total A in the
NATIONAL CURRENCYG/VAL/N/1/CZE/3
Page 39
B.
SURCHARGES
Costs in the
NATIONAL
CURRENCY notincluded under A
(*)
Earlier ruling of
the customs
office, where
applicable
(please specifyBELOW):13 Costs incurred by the
buyer
a) Commissions (except for
purchase commissions) .......
b) Mediation fees .................c) Containers and packages
......……………..
14 Goods and services
provided by the buyer free
of charge or for a reduced
price and used in the
manufacture and exports ofthe imported goods:
Break down into the items
listed below, if applicable:
a) materials and
components, parts andsimilar items incorporated
into the imported goods
.........................................
b) tools, dies, foundry
moulds and other items usedin the manufacture of the
imported goods .....................
c) materials used in the
manufacture of the
imported goods .....................d) engineering,
development, artwork,
design, plans and drawings
used in the manufacture of
the imported goods and
prepared outside the Czech
Republic ...............15 Licence fees (see Box 9a)
...………………
16 Earnings from further
resale, disposal or use paid
directly or indirectly to theseller (see Box 9b) ................
17 Transport costs to ...........
(point of entry)
a) Transport charges ..........
b) Loading, unloading, andhandling costs .......................
c) Insurance ..........................
18 Total B ...........................G/VAL/N/1/CZE/3
Page 40
C.
DEDUCTIONS
Costs in the
NATIONAL
CURRENCYincluded under A
(*)19 Transport charges (from
the point of entry onward)
..............……….
20 Costs of erection,
installation, assembly,maintenance or technical
assistance after the
importation ...........................
21 Other payments (please
specify type) .........................
22 Duties and taxes payable
on the grounds of theimportation or sale of the
goods in question .....………
23 Total C ..............................
24 DECLARED VALUE (A+B-C)
..............................
(*) If payments are made in a FOREIGN CURRENCY, please enter the amount in the foreign
currency and the foreign market exchange rate for each goods item and line here.
Goods item/line                                            Amount                                        Foreign market 
         exchange rateG/VAL/N/1/CZE/3
Page 41
A RESERVED FOR OFFICIAL ENTRIES
Goods
(subheading)Goods
(subheading)Goods
(subheading)
A. Calculationbasis11a) Net price in the
INVOICED CURRENCY(the price actually paid or
payable at the moment
crucial for the valuation)
Net price in the NATIONAL
CURRENCY(Foreign market exchange
rate .....)
11b) Indirect payments (Box
8b)
(Foreign market exchangerate .....)
12) Total A in the NATIONAL
CURRENCYG/VAL/N/1/CZE/3
Page 42
B.
SURCHARGES
Costs in the
NATIONAL
CURRENCYnot included
under A (*)
Earlier ruling
of the customs
office, where
applicable
(please specifyBELOW):13 Costs incurred by the
buyer
a) Commissions (except for
purchase commissions) ..........
b) Mediation fees ....................c) Containers and packages
.......
14 Goods and services
provided by the buyer free of
charge or for a reduced price
and used in the manufacture
and exports of the importedgoods:
Break down into the items
listed below, if applicable:
a) materials and components,
parts and similar itemsincorporated into the
imported goods .......................
b) tools, dies, foundry moulds
and other items used in the
manufacture of the importedgoods .......................................
c) materials used in the
manufacture of the imported
goods .......................................
d) engineering, development,artwork, design, plans and
drawings used in the
manufacture of the imported
goods and prepared outside
the Czech Republic ................
15 Licence fees (see Box 9a)
.....16 Earnings from further
resale, disposal or use paid
directly or indirectly to the
seller (see Box 9b) ...................
17 Transport costs to ..............(point of entry)
a) Transport charges .............
b) Loading, unloading, and
handling costs .........................
c) Insurance ............................
18 Total B....................................G/VAL/N/1/CZE/3
Page 43
C.
DEDUCTIONS
Costs in the
NATIONAL
CURRENCYincluded under
A (*)19 Transport charges (from
the point of entry onward)
..............
20 Costs of erection,
installation, assembly,maintenance or technical
assistance after the
importation ..............................
21 Other payments (please
specify type) .............................
22 Duties and taxes payable
on the grounds of theimportation or sale of the
goods in question ……………
23 Total C.....................................
24 DECLARED VALUE (A+B-C)........................
(*) If payments are made in a FOREIGN CURRENCY, please enter the amount in the foreign
currency and the foreign market exchange rate for each goods item and line here.
Goods item/line                                            Amount                                        Foreign market 
         exchange rateG/VAL/N/1/CZE/3
Page 44
Annex 10 to Decree No. 135/1998 Coll.
INFORMATION NECESSARY FOR DETERMINING THE CUSTOMS VALUE
AND THE MANNER OF ITS PRESENTATION IN DV.1 CUSTOMS VALUE DATA
DECLARATION FORM AND DV.1 BIS SUPPLEMENTARY SHEET FORM
I. BASIC PROVISIONS
(1) The DV.1 Customs Value Data Declaration form (hereinafter "D.V.1") and the DV.1 BIS
Supplementary Sheet form (hereinafter "D.V.1 BIS"). Both the D.V.1 (SEVT 29 285 2) and the D.V.1
BIS (SEVT 29 285 3) are printed on both sides; the information on the front side of the D.V.1 form
pertains to the data on the reverse side of the D.V.1 form and on the D.V.1 BIS form. The D.V.1 (and,where applicable, D.V.1 BIS) form is attached to the Standard Customs Declaration/ /Standard
Customs Declaration Supplement and constitutes a pa rt of its Section 6; the declarant may submit two
copies of the D.V.1 (and, where applicable, D.V.1 BIS) forms, if he requires that they become a part
of Section 8 of the Standard Customs Declaration/ Standard Customs Declaration Supplement as well.
(2) One D.V.1 form is designed for goods falling under three subheadings only. If the
consignment which the declaration pertains to consists of goods falling under more than three
subheadings, one or more D.V.1 BIS forms have to be attached to the D.V.1 form as necessary; each
D.V.1 BIS form can be used for up to six sub-items (three on each side).
(3) The declarant must, in obeisance of the rules laid down herein, enter all data pertaining to the
imported goods in question; if any of the boxes is irrelevant with respect to the goods in question, the
declarant shall cross it out.
(4) The D.V.1 and D.V.1 BIS forms shall be completed using a computer printer or another
similar machine-readable method. They may also be completed in hand-written capital letters, but not
using a plain or ink pencil. The information must be written down in blue or black and in a way which
will make it indelible and as legible as possible. The information may be written down into prescribed
boxes only, and must not be supplemented by additional data for which the box in question is not
earmarked. When using a typewriter with keys accord ing to international standards, it is advisable to
use the alignment square in Box 1 on the front page  of the D.V.1 form or in Box 11 on the reverse
side of the D.V. 1 form or on both pages of the D.V.1 BIS form for an accurate placement ofinformation.
(5) Numerical and encoded data presented in the D.V.1 and D.V.1 BIS forms shall not be erased
or overwritten. If necessary, changes may be made by crossing out incorrect values (but retaining their
legibility) and entering a new value in the same box beside, above, or below the previous one, or inBox 24 of the D.V.1 and D.V.1 BIS forms (Supplementary Data). If the desired change cannot be
accomplished in the manner described above, a new Value Declaration or Supplementary Sheet must
be completed.
II. DESCRIPTION OF DATA BOXES
Box 1, D.V.1 form
(6) This box is used for the name and surname (or the firm’s name, if applicable) and a full
address of the seller or the person/party with whom a contract other than a purchase contract has been
signed (e.g. the lessor, where the procedure in  question is the temporary admission procedure
involving a partial relief from import duties).G/VAL/N/1/CZE/3
Page 45
Box 2a, D.V.1 form
(7) This box is used for the name and surname (or the firm’s name, if applicable) and a full
address of the buyer or the person/party with whom a contract other than a purchase contract has been
signed (e.g. the lessee, where the procedure in question is the temporary admission procedureinvolving a partial relief from import duties).
Box 2b, D.V.1 form
(8) This box is used for the name and surname (or the firm’s name, if applicable) and a full
address of the declarant (buyer) or the person representing him.
Box 3, D.V.1 form
(9) This box is used for the coded abbreviation of the INCOTERMS 1990 delivery condition (see
also Section VII of Annex 16 to the Decree).
Box 4, D.V.1 form
(10) This box is used for the number and date of the invoice, regardless how it was made out. If no
clause establishing an obligation to make out invoices has been agreed upon between the seller and
the buyer or the parties of another type of contract, there must be a reference to Box 5 of the D.V.1form, where the number and date of such a contract are shown.
Box 5, D.V.1 form
(11) This box is used for the number and date of the contract pertaining to the imported goods the
value of which is to be determined.
Box 6, D.V.1 form
(12) This box is used for the file number and date of the ruling of the customs office, if any has
been issues, the subject matter of which was an assessment of
(a) the effect of the association between the buyer and the seller (Box 7 of the D.V.1 form), or(b) existing restrictions regarding the use or disposal of the goods in question by the buyer (Box 8
of the D.V.1 form), or
(c) payment of licence fees (Box 9 of the D.V.1 form).
Box 7a, D.V.1 form
(13) The relevant answer is entered here by making an "X" in the YES or NO box.
Box 7b, D.V.1 form
(14) The relevant answer is entered here by making an "X" in the YES or NO box.
Box 7c, D.V.1 form
(15) The relevant answer is entered here by maki ng an "X" in the YES or NO box. If the answer is
YES, the free space is reserved for details, i.e. the meeting the criteria laid down in Article 66,Paragraphs 4 and 5, of the Customs Act (relation to the information presented in Box 6 of the D.V.1
form).G/VAL/N/1/CZE/3
Page 46
Box 8a, D.V.1 form
(16) The relevant answer is entered here by making an "X" in the YES or NO box.
Box 8b, D.V.1 form
(17) The relevant answer is entered here by maki ng an "X" in the YES or NO box. If the value can
be determined for the goods in question, it shall be entered in Box 11b) of the D.V.1/D.V.1 BIS form.
Box 9a, D.V.1 form
(18) The relevant answer is entered here by making an "X" in the YES or NO box.
Box 9b, D.V.1 form
(19) The relevant answer is entered here by making an "X" in the YES or NO box.
Boxes 9a and 9b, D.V.1 form - free space
(20) If the answer in Box 9a or Box 9b is YES, please furnish details and, if possible, enter the
appropriate amounts in question into Boxes 15 and 16, respectively.
Box 10a, D.V.1 form
(21) This box is used to indicate the number of attached D.V.1 BIS forms.
Box 10b, D.V.1 form
(22) This box is used for the place and date of submission of the D.V.1 form and the declarant´s
signature.
Non-numbered box in the top free space on the reverse side of the D.V.1/D.V.1 BIS form, above
Box 11a of the D.V.1/D.V.1 BIS form
(23) Entered into the box is the subheading of the Customs Tariff Combined Nomenclature, which
the prescribed customs value data pertains to.
Box 11a, D.V.1/D.V.1 BIS form
(24) This box is used for the net price in the invoiced currency (the price actually paid or payable -
transaction value). The amount is preceded by the code of the currency in which the goods in question
have been invoiced.
Non-numbered box below Box 11b, D.V.1/D.V.1 BIS form
(25) This box is used for the foreign market exchange rate valid at the time (on the day) the
D.V.1/D.V.1 BIS forms were submitted (see Article 78 of the Customs Code) - see also Box 24 of the
D.V.1/D.V.1 BIS form.
Box 11b, D.V.1/D.V.1 BIS form
(26) This box is used for the amount in respect whereof a statement has been made in Box 8b of
the D.V.1 form.G/VAL/N/1/CZE/3
Page 47
Box 12, D.V.1/D.V.1 BIS form
(27) This box is used to indicate the total transaction value (sum of the amounts in Boxes 11a and
11b, converted to Czech Korunas).
Box 13a, D.V.1/D.V.1 BIS form
(28) This box is used for the total amount of commission, except for purchase commissions
(Article 65, Paragraph 1, of the Customs Act). If paid in Czech Korunas, the amount will be indicated
in this currency; if paid in a foreign currency, its conversion will be entered below Box 24 of the
D.V.1/D.V.1 BIS form.
Box 13b, D.V.1/D.V.1 BIS form
(29) This box is used for the total amount paid as a mediation fee. If paid in Czech Korunas, the
amount will be indicated in this currency; if paid in a foreign currency, its conversion will be entered
below Box 24 of the D.V.1/D.V.1 BIS form.
Box 13c, D.V.1/D.V.1 BIS form
(31) This box is used for the total amount of expenses paid for containers and crates used in the
importation of the goods the value of which is to be determined, except for reusable containers and
crates, if the seller and the buyer have agreed that they will be returned once the imported goods have
been unpacked. If paid in Czech Korunas, the amount will be indicated in this currency; if paid in a
foreign currency, its conversion will be entered below Box 24 of the D.V.1/D.V.1 BIS form.
Box 14a, D.V.1/D.V.1 BIS form
(31) This box is used to indicate total costs of materials, components, parts and similar items
which the buyer provided or supplied free of charge or for a reduced price for the purpose of being
used in the manufacture of the imported goods, and which were actually used in the manufacture and
export of the imported goods. If paid in Czech Korunas, the amount will be indicated in this currency;
if paid in a foreign currency, its conversion will be entered below Box 24 of the D.V.1/D.V.1 BISform.
Box 14b, D.V.1/D.V.1 BIS form
(32) This box is used to indicate total costs of tools, dies, foundry moulds, and other items which
the buyer provided or supplied free of charge or for a reduced price for the purpose of being used in
the manufacture of the imported goods, and which were actually used in the manufacture and export
of the imported goods. If paid in Czech Korunas, the amount will be indicated in this currency; if paid
in a foreign currency, its conversion will be entered below Box 24 of the D.V.1/D.V.1 BIS form.
Box 14c, D.V.1/D.V.1 BIS form
(33) This box is used to indicate total costs of materials which the buyer provided or supplied free
of charge or for a reduced price for the purpose of being used in the manufacture of the imported
goods, and which were actually used in the manufacture and export of the imported goods. If paid inCzech Korunas, the amount will be indicated in this currency; if paid in a foreign currency, its
conversion will be entered below Box 24 of the D.V.1/D.V.1 BIS form.G/VAL/N/1/CZE/3
Page 48
Box 14d, D.V.1/D.V.1 BIS form
(34)  This box is used to indicate total costs of engineering, development, artwork, design, plans and
drawings used in the manufacture of the importe d goods and prepared outside the Czech Republic,
which the buyer provided or supplied free of charge or for a reduced price for the purpose of beingused in the manufacture of the imported goods, and which were actually used in the manufacture and
export of the imported goods. If paid in Czech Korunas, the amount will be indicated in this currency;
if paid in a foreign currency, its conversion will be entered below Box 24 of the D.V.1/D.V.1 BIS
form.
Box 15, D.V.1/D.V.1 BIS form
(35) This box is used to indicate the total amount of licence fees pertaining to the goods to be
valued, the payment of which constitutes a condition of sale of the goods in question and which are
paid, directly or indirectly, by the buyer, unless they have been included in the price actually paid or
payable (see also Box 9a of the D.V.1 form). If paid in Czech Korunas, the amount will be indicated
in this currency; if paid in a foreign currency, its conversion will be entered below Box 24 of theD.V.1/D.V.1 BIS form.
Box 16, D.V.1/D.V.1 BIS form
(36) This box is used to indicate the total amount of earnings from subsequent resale, disposal or
use of the goods in question, which is paid, directly or indirectly, to the seller (see also Box 9b of the
D.V.1 form). If paid in Czech Korunas, the amount wi ll be indicated in this currency; if paid in a
foreign currency, its conversion will be entered below Box 24 of the D.V.1/D.V.1 BIS form.
Box 17, D.V.1/D.V.1 BIS form
(37) This box is used to indicate total freight costs - transport, loading, unloading, handling and
insurance costs incurred as far as the point of entry of the goods in question to the territory of the
Czech Republic. If paid in Czech Korunas, the amount will be indicated in this currency; if paid in a
foreign currency, its conversion will be entered below Box 24 of the D.V.1/D.V.1 BIS form.
Box 17a, D.V.1/D.V.1 BIS form
(38) This box is used to indicate total transport costs from the point of entry of the goods in
question to the territory of the Czech Republic. If paid in Czech Korunas, the amount will be indicated
in this currency; if paid in a foreign currency, its conversion will be entered below Box 24 of the
D.V.1/D.V.1 BIS form.
Box 17b, D.V.1/D.V.1 BIS form
(39) This box is used to indicate total loading, unloading and handling costs incurred as far as the
point of entry of the goods in question to the territory of the Czech Republic. If paid in CzechKorunas, the amount will be indicated in this currency; if paid in a foreign currency, its conversion
will be entered below Box 24 of the D.V.1/D.V.1 BIS form.
Box 17c, D.V.1/D.V.1 BIS form
(40)  This box is used to indicate total insurance costs incurred as far as the point of entry of the goods
in question to the territory of the Czech Republic. If paid in Czech Korunas, the amount will be
indicated in this currency; if paid in a foreign currency, its conversion will be entered below Box 24
of the D.V.1/D.V.1 BIS form.G/VAL/N/1/CZE/3
Page 49
Box 18, D.V.1/D.V.1 BIS form
(41)  This box is used to indicate the sum of all amounts entered in Boxes 13 to 17 of the D.V.1/D.V.1
BIS form.
Box 19, D.V.1/D.V.1 BIS form
(42)  This box is used to indicate total transport costs incurred as far as the point of entry of the goods
in question to the territory of the Czech Republic (domestic transport costs). If paid in Czech Korunas,
the amount will be indicated in this currency; if paid in a foreign currency, its conversion will be
entered below Box 24 of the D.V.1/D.V.1 BIS form.
Box 20, D.V.1/D.V.1 BIS form
(43)  This box is used to indicate the total amount of costs incurred in connection with the erection,
installation, assembly, maintenance or technical assistance after the importation. If paid in CzechKorunas, the amount will be indicated in this currency; if paid in a foreign currency, its conversion
will be entered below Box 24 of the D.V.1/D.V.1 BIS form.
Box 21, D.V.1/D.V.1 BIS form
(44) This box is used for other payments, including their type, which the buyer directly or
indirectly makes to the seller. If paid in Czech Korunas, the amount will be indicated in this currency;
if paid in a foreign currency, its conversion will be entered below Box 24 of the D.V.1/D.V.1 BIS
form.
Box 22, D.V.1/D.V.1 BIS form
(45) This box is used for duties and taxes payable in the Czech Republic on the grounds of the
importation or sale of the goods in question. If paid in Czech Korunas, the amount will be indicated in
this currency; if paid in a foreign currency, its conversion will be entered below Box 24 of the
D.V.1/D.V.1 BIS form.
Box 23, D.V.1/D.V.1 BIS form
(46) This box is used to indicate the sum (in Czech Korunas) of all amounts entered in Boxes 19 to
22 of the D.V.1/D.V.1 BIS form.
Box 24, D.V.1/D.V.1 BIS form
(47) This box is used to indicate the sum (in Czech Korunas) of the amounts entered in Boxes 12
and 18 of the D.V.1/D.V.1 BIS form, from which the amount indicated in Box 23 of the D.V.1/D.V.1
BIS form is deducted.
Non-numbered box below Box 24, D.V.1/D.V.1 BIS form
(25) This box is used for a reference to the element indicated in Boxes 13 to 17 of the D.V.1/D.V.1
BIS form under the "Goods item/Line" heading,  the amount in the foreign currency under the
"Amount" heading, and the exchange rate under the "Foreign market exchange rate" heading.G/VAL/N/1/CZE/3
Page 50
Last non-numbered box on the reverse side of the D.V.1/D.V.1 BIS form
(49) This box is used for
(a) a distribution of common costs which must be divided among different items within a single
consignment;
(b) the invoiced prices of the assembled goods and of the unassembled goods;
(c) relevant documents (evidence);
(d) corrections, if needed - the correct value is entered and a reference is made to the box of the
D.V.1/D.V.1 BIS form in which the value is to be replaced by the correct one (see Paragraph
5 hereof).
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