WORLD TRADE  
ORGANIZATION  G/VAL/N/1/SVK/2 
30 September 2002 
 (02-5213) 
Committee on Customs Valuation Original:   English 
 
 
 
NOTIFICATION UNDER ARTICLE 22 OF THE  
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF  
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
SLOVAK REPUBLIC 
  
 The following communication, dated 31 July 2002, has been received from the Permanent 
Mission of the Slovak Republic. 
_______________ 
 
 With respect to the obligation of the WTO Members concerning submissions of any new legislation, please find enclosed the relevant sections of the new Customs Act of the Slovak 
Republic
1.  This Customs Act entered into force on 22 May 2001. 
_______________ 
  
                                                     
 
1 In English only. G/VAL/N/1/SVK/2 
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CUSTOMS VALUE 
 
I n t r o d u c t o r y P r o v i s i o n s 
 
Article 55 
 
  The customs value of the goods is the value, which is determined according to Article 56 to 
63 for the purpose of use of customs tariffs and other tariff and non-tariff measures. 
 
Article 56 
 
  (1) For the purposes of determination of the customs value of goods the terms used shall have 
following meaning 
a) produced goods are the goods bred, processed or extracted, 
b) the same goods are the goods produced in the same country, which are the same in all their 
aspects, including their typical features, quality and marking; minor differences in appearance do 
not exclude the possibility that the same goods corr esponding to the definition, is considered to be 
the same, 
c) similar goods are goods produced in the same count ry, even if they are not the same in all their 
aspects, but have similar features and compositi on, which enables these goods to meet the same 
function and be interchangeable in trade, while similarity to the qu ality of goods, their designation 
and existence of the trade mark is taken into account, 
d) goods of the same category or the same goods, or similar goods, are goods belonging to the same 
group or to the same order of goods produced by a special branch of production, or by a special 
industry and include the same or similar goods, 
e) purchasing provisions are charges paid by the im porter to its intermediary for services of 
representing the importer at purchase of goods, whose value is to be determined,  
f) generally recognized accounting ru les are rules specifying the property and obligations to be 
presented as assets and liabilities, what change s will pre presented and the method of their 
evaluation, what information about them is to be published and in what way, and which financial 
reports are produced irrespective of  the fact, if these rules are of a general binding nature, or if 
their nature is that of practical procedures recognized in a specific country at a specific time. 
(2) Goods cannot be considered to be the same or similar, if they are not produced in the same 
country as the good, which will have its customs value determined. 
(3) The same goods or similar goods are the same goods or similar goods produced by a 
different person as a good, which w ill have its customs value determined. 
(4) Goods pursuant to paragraph 1 letter b) and c) are not the same or similar, if their 
production requires technology, de velopment, artistic work, design, projects, plans or drawings and if 
the goods are not altered in any way pursuant to Arti cle 60 paragraph 1 letter b) of the point four, as 
these works have been accomplished in the customs territory. 
(5) For the purpose of determination of the customs value the purchaser and the seller are 
considered to be the related persons if  
a) one of them is a member of the statutory body or of the supervisory body of the other, 
b) they are partners in the same business company, 
c) their relationship is that of the employer and the employee, or a similar legal relationship,  
d) any person directly or indirectly owns or controls  5 per cent or more shares with the voting right 
of the other person,  
e) one of them controls the other directly or indirectly 
f) both are directly or indirectly  controlled by a third person, 
g) both together, directly or indirectly control a third person, or  
h) they are close persons to each other, 
26)  
                                                      
26) Article 116 of the Civic Code.   G/VAL/N/1/SVK/2 
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i) the person is, in relationship to the other person, the exclusive distributor, exclusive licensee, or 
the person with similar standing, if c onditions in letter a) to h) are met. 
 
Methods of Determination of Customs Value 
 
Article 57 
 
(1) The customs value of the imported goods is their transfer value, which is the actually paid 
price or the price, which is to be paid for the go ods sold for exports in the Slovak Republic regulated 
pursuant to Article 60 and 61 provided that a) there are no restrictions concerning handling of goods or the use of goods as far as the buyer is 
concerned, except those restrictions which  
 1. are legally specified, 
 2. restrict geographical area, in which the goods may be further sold, or  
 3. do not influence the value of goods substantially,  
b) their sale or price does not fall under some co nditions or provisions, on the basis of which their 
value could not be established in relationship to the goods subject to customs value determination,  
c) no part of the gain of any additional sale, ha ndling of goods, or use of goods by the buyer is 
accrued directly or indirectly by the buyer, unle ss a suitable alteration can be made according to 
Article 60 and  
d) the buyer and the seller are not related, or the buyer and the seller are related, but the transfer value 
can be used for customs purposes subject to paragraphs 2 to 4. 
(2) The customs office shall accept for the purposes of customs value determination the 
transfer value of the imported goods also in case of related persons, if this relationship did not 
influence the price of goods. If the customs office has reasons to consider the price as influenced by a 
relationship, then it will submit these reasons to the declarant and shall provide it with a reasonable 
period of time for explanation. The declarant may give reasons in writing, if the declarant asks so. 
(3) The customs office shall accept the transfer price according to paragraph 1 in case of sale 
between the related persons, if the declarant can prov e that this value is very close to any of the 
following values from the same period or comparable period: 
a) transfer value from the sale of the same goods or  similar goods specified for exports in the Slovak 
Republic between the seller and the buyer, who are not related, 
b) customs value of the same goods or similar good s determined according to Article 58 paragraph 2 
letter c), 
c) customs value of the same goods or similar good s determined according to Article 58 paragraph 2 
letter d). 
(4) When determining the customs value according to paragraph 3 the following evidenced 
differences are taken into accoun t: trade margin, quantity, additive items according to Article 60 and 
the sales costs paid by the seller, if the seller and the buyer are not related and the sales costs, which 
the seller does not cover, if the se ller and the buyer are related.  
1. (5) Procedures pursuant to paragraphs 3 and 4 are used when proposed by the 
declarant for the purpose of comparison of the declared transfer value with the values according to 
paragraph 3. Alternative values according to paragraphs 3 and 4 cannot be determined.  
(6) The actually paid price, or the price whic h should be paid for the goods exported in the 
Slovak Republic, is the total payment of the buyer to the account of the seller for the imported goods. 
It includes all payments, which have been made, or should be made as a precondition for sale of the 
imported goods by the buyer to the seller or by the buyer to the third party in order to meet the 
obligation of the seller. Payment means also a paymen t made in a different form than cash payment or 
bank transfer. Payment may be made on the basis of  a letter of credit or by a transferable security 
either directly or indirectly. 
(7) Marketing activities, or other activities impl emented by the buyer at buyer’s costs not 
included in Article 60 are not considered to be di rect or indirect payment of the buyer to the seller G/VAL/N/1/SVK/2 
Page 4  
 
according to paragraph 6, even if they can be assume d to be of benefit to the seller. The costs of these 
activities are not included in the customs value of the imported goods. 
(8) For the purpose of determination of the customs value pursuant to paragraphs 1 to 7 in 
case of goods, for which the price has not been actually paid at the time of customs value 
determination, the price, which shou ld have been paid, shall be used as the base for the customs value 
determination. 
(9) If the goods proposed for the release in the re gime of free circulation are a part of a larger 
quantity of the same goods purchased in one busi ness operation, then for the purposes of the 
paragraph 1 the price actually paid or the price, whic h should be paid, shall be the price determined as 
a ratio between the quantity of the goods proposed fo r the release in the regime of free circulation and 
the total quantity of the purchased goods. 
(10) The proportionate division of the actually paid  price, or of the price, which is to be paid, 
shall be used in case of loss of a part of the consignment, or if the goods subject to customs value 
determination have been damaged before their release in the regime of free circulation. 
(11) If, for the purpose of the paragraph 1 the pr ice actually paid, or the price which is to be 
paid includes the tax applied in the country of origin or in the exportin g country, then this tax shall not 
be included in the customs value, if the evidence is presented to the customs office that the price of 
these goods has been, or shall be reduced by the amount of this tax for the benefit of the buyer. 
(12) For the purposes of paragraphs 1 to 7 the fact that goods to be sold are proposed for the 
release in the regime of free circulation, is considered to be a sufficient evidence of the fact that the 
goods were sold for the importation in the Slovak Republic. In case of se veral sales following one 
another before the customs value is determined, this evidence is the last sale of goods entering the Slovak Republic, or the sale in the Slovak Republ ic prior to its release for free circulation.  
2.   (13) If the goods are used in a different country during the period between its sale and its 
release for free circulation, then the transf er value need not be the customs value.  
3. (14) If the application of the paragraph 1 lette r b) shows that the sale or the price of 
the imported goods is subject to the conditions, or provisions, and that their value can be determined 
in relationship to the goods subject to customs value determination, then this value is considered to be 
an indirect payment of the buyer to the seller and a part of the price actually paid, or the price, which 
is to be paid for the goods, unless the conditions or provision relates to  
a) activity pursuant to paragraph 7, or 
b) factor, subject to which the actually paid price or the price to be paid for the goods is to be added 
to the additive items according to Article 60. 
(15) For the purposes of paragraph 7, the marketing activities are activities related to the 
advertisement and sales promotion and the activities related to the guarantees. These activities of the 
buyer are considered to go at the account of the buyer, even if they are performed in connection with 
the obligations of the buyer on the ba sis of the contract with the seller. 
 
Article 58 
 
4. (1) If the customs value of the imported goods cannot be determined according to 
Article 57, then the customs value shall be determined according to paragraph 2 in the sequence of 
letter a) to d). If the customs va lue is not determined according to  paragraph 2 letter a) or b), the 
sequence of application of paragraph 2 letter c) and d) may be changed at the request of the declarant. 
(2) The customs value for the purpose of the paragraph 1 is  
a) the transfer value of the same goods sold for ex ports in the Slovak Republic and exported at the 
same time, or at the comparable time as the goo ds, whose customs value is to be determined,  
b) the transfer value of similar goods sold for exports in the Slovak Republic and exported at the 
same time, or at the comparable time as the goo ds, whose customs value is to be determined,   G/VAL/N/1/SVK/2 
 Page 5 
 
 
c) the value based on the unit price, at which the goods imported in the Slovak Republic, the same 
imported goods, or similar imported goods are sold in the largest total volume to persons, who are 
not related to the sellers,  
d) the value calculated as the total  
1. of the price, or of the value of the material and costs, or of a different working process used for 
production of the imported goods,  
2. of the profit and of general expenditures in the am ount usually included in the sale of goods of 
the same category or kind, as the goods subject to evaluation, whose customs value is 
determined and which is applied by the produc ers in the country exporting in the Slovak 
Republic, 
3. the costs included in Article  60 paragraph 1 letter e). 
(3) In case of application of the paragraph 2 letter a) the customs value is determined on the 
basis of the transfer value of the same goods sold  on the same commercial level and in the same 
quantity, as in case of goods subject to customs value determination. If this sale is not established, 
then the transfer value of the same goods sold on a different commercial level in different quantities, 
if this adaptation can be made on the basis of presented evidence, which confirms substantiation and 
correctness of this adaptation, irrespective of the fact, whether this adaptation brings increase or 
reduction in the customs value. 
5. (4) The adaptation shall be made, if the transfer value according to paragraph 3 
includes costs and expenditures according to Article 60 paragraph 1 letter e), so that account is taken 
of the substantial differences in these costs and expenditures between the imported goods and the 
same goods from the point of view of the differences in the distance and the mean of transportation. 
6. (5) If application of the paragraph 3 shows mo re than one transfer value of the same 
goods, then the lowest of these values shall be us ed for determination of the customs value of the 
imported goods. The transfer value of the goods pr esented by a different person will be taken into 
account only if the transfer value for the same goods presented by the same person cannot be established. For the purposes of the paragraph 3, the transfer value of the same imported goods is the 
customs value determined according to Article 57 and adapted according to paragraphs 3 and 4.  
(a) (6) If paragraph 2 letter b) is used, then the customs value is determined on the basis 
of the transfer value of similar product so ld on the same commerci al level and in the 
same quantity as in case of goods subject to customs value determination. If no sale 
of this sort is established, then the transfer value of similar goods sold on a different 
commercial level in different quantities will be used after adaptation, so that the 
differences of the commercial level or of the quantity are taken into account. This 
adaptation should be made on the basis of  presented evidence, which confirms the 
substantiation and correctness of the adaptation irrespective of the fact whether the 
adaptation increases or decreases the customs value. 
7. (7) If the transfer value includes the costs and expenditures according to Article 60 
paragraph 1 letter e), the adaptation shall be made so as to take into account substantial differences in 
costs and expenditures between the imported goods and similar goods due to the differences in the 
distance and the mean of transportation. 
8. (8) If on application of the paragraph 6 more  than one transfer value of similar goods 
are established, then the lowest of these values sh all be used to determine the customs value of the 
imported goods. The transfer value of the goods presented by a different person shall be taken into 
account only if the transfer value of similar goods pr esented by the same person cannot be established.  G/VAL/N/1/SVK/2 
Page 6  
 
For the purposes of the paragraph 6, the transfer value of the similar imported goods is the customs 
value determined according to Article 57, a nd adapted according to paragraphs 6 and 7. 
9. (9) If the imported good, the same imported good, or similar imported goods are sold 
in the Slovak Republic in the sa me condition under which it has been imported, then the customs 
value of the imported goods determined according to paragraph 2 letter c) is based on the unit price, 
for which the imported good, the same imported good, or similar imported goods are sold in the 
largest total quantity at the time of the importation of goods, whose customs value is determined, or in 
the comparable time, to the persons, who are not re lated to the persons from which these goods are 
purchased. Following items are deducted from this unit price:  
a) usually paid provisions or the agreed provisions, if  they were paid out, or the usual profit margins 
and general expenditures, including the direct and indirect costs of  marketing activities related to 
the sale of imported goods of the same category or type in the Slovak Republic, 
b) the customary costs of transportation and insurance and the related costs accrued in the Slovak 
Republic, 
c) import charges and other charges to be paid in the Slovak Republic on sale of goods. 
10. (10) If the imported goods, the same imported good, or similar imported goods are 
not sold at the time of its importation subject to cu stoms value determination, or in a comparable time, 
then unless otherwise stipulated, the customs value of the imported goods determined according to 
paragraph 9 is based on the unit price for which the imported goods, the same imported goods, or 
similar imported goods are sold in the Slovak Republic in the imported state at the earliest time after 
the importation of goods subject to customs value de termination, but not later than before 90 days 
from the date of such importation. The earliest ti me is the time, in which the sale of the imported 
goods, the same imported good, or similar imported  goods are sold in sufficient quantity for the 
customs value determination.  
11. (11) If the imported goods, the same imported goods or similar imported goods are 
not sold in the Slovak Republic in the imported state, then the customs value, at the request of the importer, is based on the unit price, for which the im ported goods are sold after its further processing 
in the highest total quantity to persons in the Sl ovak Republic, who are not related to the persons, 
from which the goods are bought, after the customs value added by this processing and the deductions 
according to paragraph 9 letter a) to c) have been taken into account. 
12. (12) For the purposes of paragraphs 9 to 11, the unit price, for which the imported 
goods are sold is the price, for which the goods are sold in the highest quantity to persons, who are not 
related to persons selling these goods on the first commercial level after the imports. 
(13) Determination of the unit price for the purposes of the paragraphs 9 to 12 does not take 
into account the sale of some of the elements pursua nt to Article 60 paragraph 1 letter b) to the person 
in the Slovak Republic, which provides these goods directly or indirectly free of charge, or at a 
reduced price for the use in connection with production and sale of the goods to be exported. 
(14) In case of application of the paragraph 2 letter d) the customs of fice shall not request 
from the foreign person that, for the purposes of the customs value determination, this foreign person 
presents for verification the book or  other records, or that the cu stoms office is permitted access to 
these books or records. The information provided by the producer of goods for the purpose of the 
customs value determination can be verified in a different country subject to the approval of the 
producer only, provided that the respective author ities of this country of verification are notified 
sufficiently in advance and as long as thes e authorities do not object such verification. 
(15) Price or the value of materials and the costs of production according to paragraph 2 letter 
d) point one include also additive items according to Article 60 paragraph 1 letter a) of the point two 
and three. It includes also allocated values of goods and services according to Article 60 paragraph 1 letter b), which have been provided directly or indirectly by the buyer for use in connection with the  G/VAL/N/1/SVK/2 
 Page 7 
 
 
production of the imported goods. The value of go ods and services according to Article 60 paragraph 
1 letter b) point four provided in the Slovak Republic shall be included to the extent charged to the 
producer. 
13. (16) If, for determination of the customs value, other data are used than those 
provided by the producer, or which have been provided in its name, the customs office shall announce 
the declarant, on its request, the source of these data , the used data and the calculations made on the 
basis of these data. 
14. (17) The general expenditures according to paragraph 2 letter d) point two include the 
direct and indirect costs for production and sale of the exported goods, which are not included in the 
point one of this provision. 
 
Article 59 
 
(1) If the customs value of the imported goods could not be established according to Article 
57 or Article 58, then the customs value shall be determined on the basis of the data, which are 
accessible in the Slovak Republic using suitable means in conformity with the rules specified in the 
international agreement27) and in conformity with Article 55 to 63. 
(2) The customs value according to paragraph 1 cannot be established on the basis of  
a) the sales price of the goods produced in the Slovak Republic on the market of the Slovak 
Republic, 
b) the system which determines acceptance of the high er value from the two alternatives for customs 
purposes, 
c) the price of goods on the domestic market of the exporting country, 
d) other values than those calculated according to Ar ticle 58 paragraph 2 letter d) for the same goods 
or similar goods,  
e) prices of goods for exportation into a country other than the Slovak Republic, 
f) the minimal customs values,  
g) any values, or  
h) fictive values. 
 
Article 60 
 
Additive Items 
 
(1) In case of determination of the customs value according to Article 57 the price actually 
paid or the price, which is to be paid includes  
a) the following sums, if they are paid by the buyer, provided that they are not included in the price:  
1. provisions and rewards for mediation except the purchasing provisions, 
2. price of the packaging, which for the customs purposes are viewed as one whole with the 
goods,  
3. the cost of packaging including the labour and material,  
b) values allocated in th ese goods and services, if the buyer provides them directly or indirectly free 
of charge or for reduced price, which are used for production and sale of imported goods for re-
export, unless these values are included in the price already, such as  
1. materials, parts and similar objects, wh ich are a part of the imported goods, 
2. tools, matrices, foundry moulds and similar objects used for production of the imported goods,  
                                                      
27) The agreement on application of the Article VII of the General Agreement on Tariffs and Trade 1994 
pursuant to Annex 1 of the Agreement on Founding of the World Trade Organization (Notification No. 
152/2000 Coll.) 
 G/VAL/N/1/SVK/2 
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3. material consumed for production of the imported goods,  
4. costs of development, artistic work, design, technique, projects, plans and drawings produced 
outside the Slovak Republic, which are necessary for production of the imported goods,  
a) honoraria and licensing fees relate d to the imported goods, the value of which value is determined 
and which the buyer must pay dir ectly or indirectly as a condition of sale of these goods, unless 
they are included in the price already; provision of the paragraph remains unaffected, 
b) revenues from a later sale of the imported goo ds, revenues from handling of goods, or the revenues 
from the use of the imported goods, which are accrued directly or indirectly by the seller,  
c) costs of transportation and insurance of the imported goods and of the loading and handling related 
to the transportation of the imported goods to the location, where the goods enter the territory of the Slovak Republic. 
(2) Additive items to the price actually paid or to the price which should be paid for the 
imported goods shall be added according to the paragraph 1 on the basis of objectively calculable data 
only. 
15. (3) The actually paid price or the price to  be paid for the imported goods does not 
include  
a) payments related to the right to reproduce the imported goods in the Slovak Republic, 
b) payments made by the buyer for the right to dist ribute or resell the imported goods, unless they 
are condition for sale of imported goods to be re-exported in th e Slovak Republic. 
(4) If the packaging according to paragraph 1 lette r a) point two is subject to re-imports, then 
its price, at the request of the declarant, shall be split according to generally recognized accounting principles. 
(5) For the purposes of the paragraph 1 letter b) point four the costs of research and 
preliminary design drawings are not included in the customs value. The provision of Article 61 
paragraph 1 letter c) shall be reasonably used if th e customs value is determined by use of a different 
method than the transfer value. 
16. (6) At the request of the competent person and on the basis of suitable and special 
criteria the customs office may exceptionally permit the determination of  
a) some items, which are to be added to the price actually paid or the price, which is to be paid, even 
if it is not possible to calculate them at th e time the customs duty becomes effective,  
b) some payments, which should not be included in the customs value in cases when at the time the 
customs duty becomes effective these payments are not distinguished from the price of the actually paid, or the price, which is to be paid for imported goods. 
(7) If paragraph 6 is used then the given custom s value is not considered to be preliminary. 
 (8) The permit according to paragraph 6 shall be issued if 
a) the proceedings pursuant to Article 137 woul d under the given circumstances represent 
unreasonable administrative costs,  
b) the application of Article 58 and 59 is under certain circumstances not appropriate,  
c) there are grounds for doubt that the sum of the imported payments to be collected within the period 
subject to the license would not be lower than th e sum, which would have been collected without 
the license, 
d) the conditions for economic competition be tween its parties are not disturbed. 
(9) For the purposes of the paragraph 1 letter c), the honoraria and the licensing fees include 
especially the payments for use of rights of 
a) production of imported goods, especially of th e patents, projects, models and production know-
how, or of sale of imported goods for re-export, especially of trade marks, registered designs or  
b) use or further sale of the imported goods, especi ally of copyrights, production processes, which are 
indelibly connected to the imported goods.  G/VAL/N/1/SVK/2 
 Page 9 
 
 
17. (10) If the customs value of the imported goods is determined according to Article 57, 
the honorarium or the licensing fee is added to the pri ce actually paid or the price to be paid, only if 
this payment  
a) relates to goods subject to customs value determination and 
b) is condition for sale of these goods. 
Provisions of the paragraph 3 remain not affected.  
18. (11) If the imported goods are only a part or a component of the goods produced in 
the Slovak Republic, then modification of the price actually paid, or the price to be paid for the 
imported goods shall be made only if this honorarium or licensing fee relates to these goods. 
19. (12) If the goods are imported in disassembled state, or must undergo a small 
processing before its further sale, such as dilution or packaging, then this honorarium or licensing fee 
can be looked upon as that related to the imported goods. 
20. (13) If this honorarium or licensing fee re late partially to the imported goods, or 
partially to other components, or parts added to the goods after its importation, or to the activities, or 
services provided after the importat ion, then the suitable apportionmen t shall be made on the basis of 
objectively calculable data subject to the Annex No. 2 only.  
21. (14) The honorarium or licensing fee for us e of the trade mark shall be added to the 
actually paid price, or to the price to be paid for the imported goods only if  
a) this honorarium or the licensing fee relates to go ods, which is resold unde r the same condition, or 
which after the imports undergoes only a small processing,  
b) the goods are sold under the trade mark attached before the importation or after the importation 
subject to the honorarium or licensing fee and  
c) the buyer cannot acquire these goods from other suppliers, who are not related to the seller. 
(15) If the buyer pays honoraria or licensing fees to a different person, then the conditions 
according to paragraph 10 are not considered to be met if the seller, or the person not related to it, 
does not request from the buyer such payment. 
22. (16) If the method of calculation of the honorarium or of the licensing fee is derived 
from the price of the imported goods, it is assumed that the honorarium or the licensing fee relates to 
the goods subject to customs value determination. If the honorarium or the licensing fee is calculated 
irrespective of the price of the imported goods, th eir payment may be considered to be the payment 
for the honorarium or for the licensing fee related to the goods subject to the customs value 
determination. 
(a) (17) On application of the para graph 1 letter c) the country of 
permanent address or of the seat of the recipient of the honorarium or of the licensing 
fee is not looked upon as the decisive circumstance. 
 
Article 61 
 
Deductable Items  
 
(1) The customs value does not include  
a) the costs of transportation of goods after its ar rival to the point at which the goods enter the 
territory of the Slovak Republic, 
b) the costs of construction, erection, assembly, ma intenance, or technical aid, which have been 
accrued on the imported goods after their importation,  G/VAL/N/1/SVK/2 
Page 10  
 
c) the interest to be paid subject to a funding ag reement concluded by the bu yer and related to the 
purchase of the imported goods, if the funding agreement as been concluded in writing and the 
buyer can prove, at the request of the customs office that 
1. the goods were actually sold for the price, which has been declared as the price 
actually paid or to be paid for the goods, and  
2. the agreed interest rate does not exceed  the usual level for this kind of financial 
operations in the country, in which the funding has been obtained and at the time they 
were obtained, 
d) the payments for the right to reproduce the imported goods in the Slovak Republic, 
e) purchasing provisions, 
f) import payments and the payments which are to be  paid in the Slovak Republic at the sale of 
goods. 
(2) The costs according to paragraph 1 shall not be included in the customs value provided 
that they are differentiated from th e actually paid price, or the price, which is to be paid for the 
imported goods. 
(3) For the purpose of the paragraph 1 letter a) and Article 60 paragraph 1 letter e), the place 
of entry of the goods on the territory of the Slovak Republic is  
a) in case of railway transportation, water transportation or road trans portation the location of the first 
frontier customs office,  
b) in case of other means of transportation the location, where the goods cross the customs frontier.  
(4) In case of application of the paragraph 1 letter a) and Artic le 60 paragraph 1 letter e),  
a) if the goods are transported by the same mean of transportation to the point of entry of the goods 
on the territory of the Slovak Republic, the costs of transportation are calculated as a proportion to 
the distance covered abroad and in the Slovak Re public, unless the customs office is provided the 
evidence showing the costs, which would have been accrued in case of use of transportation tariffs 
for the transportation of goods to the point of entry on the territory of the Slovak Republic; 
b) if the goods are invoiced for the price under the condition of payment at the place of permanent 
residence or at the seat, which corresponds to the price until the entry of the goods on the territory 
of the Slovak Republic, then the costs of transpor tation on the territory of the Slovak Republic are 
not deducted from this price. This deduction is  possible, if the customs office is submitted the 
evidence that the price to be paid up to the custom s frontier is lower than th e price to be paid until 
the place of permanent residence or the seat; 
c) if the transportation is free, or it is provided by the buyer, the customs value shall include the costs 
of transportation up to the point of entry of goods on the territory of the Slovak Republic 
calculated according to transportation tariffs custom arily used for the same mean of transportation. 
(5) Additional postal fees charged in the country of importation are not included in the 
customs value. The customs value, however, includes postal charges for goods sent by mail to the place of destination. 
(6) Determination of the customs value of cons ignments of goods of non-commercial nature 
does not include the adjustment of the declared cust oms value in relation to the tariffs specified in 
paragraph 5. 
(7) Provisions of the paragraph 5 shall not be used for goods transported by express postal 
services. 
(8) Determination of the customs value of the imported material data carriers containing the 
data or instruction for use in th e data processing equipment does not involve the price or value of 
these data or instruction, if it is differentiated from the price, or from the value of the relevant material 
data carrier. 
(9) For the purposes of the paragraph 8 
  G/VAL/N/1/SVK/2 
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a) the material data carrier does not  include integrated circuits, semiconductors and similar equipment 
or goods, containing these circuits or equipment,  
b) data or instructions do not include audio recordings, cinema recordings or video recordings. 
 
Article 62 
 
Calculation of the customs value in foreign currency 
 
(1) If the sums in foreign currency are used fo r determination of the customs value, then the 
transfer to the Slovak currency is made subject to the rate of exchange of the National Bank of 
Slovakia, as specified on the penultimate Wednesday of the month preceding the month the customs 
debt has been charged. If the National Bank of Slov akia does not specify the rate of exchange of the 
Slovak currency against the foreign currency on this day, then the previous valid rate of exchange 
shall apply. 
23. (2) The rate of exchange announced according to paragraph 1 is used during the 
following month, unless it is changed by the rate of exchange according to paragraph 4. 
(3) For the purposes of the calculation of the customs value from the foreign exchange  
a) the announced rate of exchange of the Slovak Crowns against the foreign currencies is the 
exchange rate announced by the National Bank of Slovakia,  
b) the currency is the currency unit used as the mean of payment between the financial institutions or 
on the international market. 
(4) If the latest announced exchange rate of the last Wednesday of the month differs by 5 per 
cent or more from the rate of exchange according to the paragraph 1 valid in the following month, 
then the rate of exchange according to paragraph 1 sh all be replaced by the sp ecified rate of exchange 
from the last Wednesday of that month. This rate of exchange shall be used from the first Wednesday 
of the following month for application of paragraphs 1 and 2. 
(5) If, during the validity of the rate of exchange the rate of exchange from Wednesday differs 
from the rate of exchange used according to provisio ns of paragraph 1 to 4 by 5 per cent or more, then 
it will be replaced by the specified rate of exch ange from Wednesday and shall be used from the 
following Wednesday for the purpose of application of paragraphs 1 and 2. The alternative rate of 
exchange shall be used for the re st of the relevant month, unless it is replaced according to the 
provisions of the first sentence. 
(6) If the customs office permits the declarant to provide or submit later some data concerning 
the customs declaration of the regime of free circulation in the form of a periodic declaration (Article 
118), then this permit can be used, at the request of the declarant, for use of one rate of exchange for 
calculation of elements forming the cu stoms value. In this case the rate  of exchange is used pursuant 
to paragraphs 1 and 2, which is valid on the first day of the period for the relevant periodic customs declaration.  
 
Article 63 
 
Customs Value Data Declaration 
 
24. (1) The declarant is obliged to give in the declaration concerning customs value the 
data on the basis of which the customs value is determined. 
25. (2) If, for the purpose of Article 55 to 62, the customs value is determined, the 
declaration of data on customs value is added to the customs declaration for the release of the 
imported goods in the proposed regime. The declaration of data on customs value is presented on a G/VAL/N/1/SVK/2 
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specified form according to the specimen in the Annex No. 3 supplemented, depending on the need, 
by one or more supplementary forms acco rding to specimen in the Annex No. 4. 
26. (3) The declaration of data on customs valu e according to paragraph 1 can be made 
only by the Slovak person according to Article 2 letter a), who has relevant data at its disposal. The 
provision of Article 84 paragraph 3 is used as applicable. 
27. (4) The customs office may refrain from the request to submit the declaration of data 
on customs value on forms according to paragraph 2, if the customs value cannot be determined 
according to Article 57. In such case the person sp ecified in the pa ragraph 3 shall provide or secure 
provision of other data to the customs office, so th at the custom value can be determined according to 
the following regulations of this act in the form and in accordance with the request of the customs 
office. 
28. (5) The persons specified in the paragr aph 3 submitting the declaration of data 
concerning the customs value takes over the responsibility for  
a) correctness and completeness of data specified in the declaration of data concerning the customs 
value, 
b) authenticity of data pursuant to letter a),  
c) provision of further documents or data, which are necessary for determination of the customs value 
of the imported goods. 
29. (6) The customs office shall not require the whole declaration of data concerning the 
customs value or its part pursuant to paragraphs 2 to 5, if 
a) the customs value of the imported goods in the consignment does not exceed the value of EUR 
5,000, unless the partial consignments or multiple consignments from the same sender to the same 
recipient are involved,  
b) the goods are of non-commercial nature, or 
c) presentation of the relevant data is not necessary  for application of customs tariffs, or if the 
customs duty in the customs tariff book is not specified. 
  (7) Provisions of the paragraph 6 do not apply if the submission of declaration of data 
concerning the customs value is necessary for a correct application of import charges. 
(8) In case of repetitive consignments of goods sent of by the same seller to the same buyer 
under the same commercial conditions the customs of fice may relinquish the request that the data 
pursuant to paragraph 2 are demonstrated by the documentation for the needs of every customs 
declaration. The customs authority is obliged to request the data according to paragraph 2 at least once 
in three years, or always if the circumstances change.  
30.   (9) The customs office may request presentation of the declaration of data on customs value 
according to paragraph 2 if it is established th at the condition necessary for permission of the 
procedure pursuant to paragraphs 6 to 8 has not been met or is not being met. 
(10) The customs office may permit a different form of presentation of data requested for 
determination of the customs value if a technical eq uipment for processing and transmission of data is 
used, or if the imported goods are supported by a supplementary customs declaration of general, 
periodic or of aggregate nature (Article 118). 
(11) The persons specified in the paragraph 3 is ob liged to submit to the customs office a copy of a 
document concerning the price used for declar ation of the value of the imported goods.  G/VAL/N/1/SVK/2 
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Release of Goods 
 
Article 93 
 
31.  (1) If the conditions for releasing goods to a relevant regime are fulfilled and if the goods are 
not subject to restrictions and lim itations, the customs office shall release the goods immediately after 
verifying the data specified in the written cust oms declaration, or accepting a written customs 
declaration without their verification; this applies al so in case if verification if the data cannot be 
completed within appropriate period and the good s are no more necessary for the purposes of 
verification. Provision of Article 88 is hereby not affected. 
32.  (2) If, in a written customs declaration, more  items of goods are specified, the goods are 
released together. 
 
Article 94 
 
A customs authority does not release goods to a proposed regime if  
a) customs debt that occurred by accepting a written customs declaration is not fulfilled or secured, 
with an exception of the regime of te mporary release from export payments,  
b) customs debt whose security is required by a customs office, is not secured, or  
c) they have doubts whether imported goods are not subject to restrictions and limitations, and these 
doubts cannot be removed until results of  the performed control are known.  
  
Article 95 
 
33.  (1) When releasing goods, the customs office specifies conditions for using the proposed 
regime with respect to the place where the goods are placed and individual conditions for performing 
customs supervision over the goods.  
34.  (2) The customs office shall specify data about releasing and the date of release in the written 
customs declaration or in an attached accompanying document; one copy shall be returned to a 
declarant.  
 
Article 96 
 
35. (1) The customs office has the right to take the necessary measures including sale of 
goods to prohibit illegal handling of goods if the goods  
a) cannot be released because  
1. it was not possible to start inspection of goods, or continue in the inspection of goods within 
the period specified by a customs office due to  declarant’s reasons,  
2. no documents that must be presented when releasing goods to a proposed regime have been 
presented,  
3. payments or securities of customs debt that, re garding import payments or export payments, 
should have been performed or provided, were  not performed nor provided within the period 
specified by this Act or spec ified by the customs office,  
4. it is subject to acts or restrictions, or  G/VAL/N/1/SVK/2 
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5. the owner of goods is unknown, and thus a written customs declaration was not submitted 
within the period acco rding to this Act,  
b) have not been removed from the place of presen tation within the appropriate period after its 
release, or  
c)  are not supported by a document concerning sale, or another method of acquiring or its import. 
(2) If a customs office has taken inevitable measures  according to paragraph 1, it is obliged to 
keep documents attached to a written customs declaration. A customs office may issue these 
documents to a declarant only after they perform necessary measures to prevent their repeated use, 
with an exception of data about a number and value of goods.  
  
Article 97 
 
(1) If a customs office has not released the goods due to reasons specified in Article 96 
paragraph 1 letter a) se cond and third point, they state the declarant a period for removing 
deficiencies, for which the goods cannot be released.  
(2) If a declarant did not pay debt payments or did not secure customs debt within the period 
specified by a customs office, the customs office is allowed to take necessary measures, including sale 
of goods, and at the same time to inform the decl arant about this fact; provisions of Article 87 
paragraph 1 first sentence or Article  386 are not hereby affected.  
(3) The customs office may, fo r the purpose of preventing illegal handling of goods, at the 
responsibility and costs of a declarant, move good s to individual constructions under the supervision 
of a customs office.  
Article 98 
 
Cancellation of Decision after the Release of Goods 
 
36. (1) The customs office may change or cancel the decision about releasing goods 
issued on the basis of a written customs declaration,  if it found out that th e goods was proposed by 
mistake  
a) to the regime connected with imposing import payments instead of proposal to another regime, and 
the request for a change or cancellation of the d ecision shall be submitted by, a competent person 
within three months from the day of accepting a written customs declaration, and if  
1. goods was not used contrary to conditions for th e regime to which it was to be released,  
2. when submitting a written customs declaration, the goods were proposed to another regime, for 
which all conditions were fulfilled, and  
3. the goods can be immediately released to the regime to which they had to be correctly 
proposed;  
a written customs declaration for releasing goods to another regime is valid from the day of accepting original written customs declaration, 
b) instead of other goods to the regime connected with imposing import payments, and request for the 
change or cancellation of decision shall be subm itted by a competent person within three months 
from the day of accepting a writte n customs declaration, and if  
1. goods originally proposed to regime were not otherwise used as it was allowed, when they were 
in original state and put into original state, and  
2. goods, proposed to the originally meant regime, could be in time of submitting an original 
written customs declaration presente d to the same customs office and proposed to the originally 
meant regime. 
(2) The customs office may, in exceptional cases,  adequately prolong the period specified in 
paragraph 1.   G/VAL/N/1/SVK/2 
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(a) (3) In case of mailing packets containing ordered goods that are returned, a customs 
office cancels decision about their release for free circulation if a request for 
cancellation is submitted within three mo nths from the day of accepting a written 
customs declaration if goods was exported to the address of an original supplier or to 
the address of a person stated by them.  
37.   (4) If goods was proposed to be released to the export procedure or to the outward 
processing , the customs office cancels the decision if  
a) the goods are subject to export payment or subject of request for returning import payment, 
compensation or other export payments or indivi dual measures at the export, and a declarant  
1. proves the customs office that the goods did not leave customs territory,  
2. returns to the customs office all forms of the written customs declaration together with other 
documents that were issued when acce pting a written customs declaration,  
3. proves the customs office of export that compensations or other sums provided on the basis of a 
the written customs declaration for export have been returned or that the relevant authority took 
measures necessary to ensure that they would not be paid, and  
4. in accordance with customs regulations they w ill satisfy all duties spec ified by the customs 
office,  
b) this concerns other goods than goods specified in  letter a) and the customs office according to 
Article 378 paragraph 9 that declared that the goods did not leave the customs territory. 
38. (5) Cancelling a decision according to paragr aph 4 letter a) results in cancellation of 
acts performed in connection with the export licence or certificate for providing a fee issued in 
relation to the written customs declaration. If it is n ecessary that goods proposed to be released to the 
regime of export should leave customs territory within a stated period, a non-compliance of this 
period results in cancellation of the decision. 
(6) If in reverse export a written customs decl aration is submitted, paragraph 4 and 5 shall 
apply accordingly.  
39. (7) If Slovak goods have been proposed to  be released to customs warehousing 
regime according to Article 304 paragraph 1 letter b), the customs office, based on a request, cancels 
the decision about releasing goods to this regime under condition that measures in case of non-
compliance with conditions for this  regime have been adopted. If, after the expiration of the period 
specified for storing goods in customs warehouse, a request for assigning customs approved statement 
was not submitted, the customs offi ce shall perform measures in accor dance with customs regulations 
(Article 73 paragraph 9). 
 
Annexes to Written Customs Declaration 
 
Article 99 
 40.   (1) To a written customs declaration proposing release goods to free circulation, the 
following documents shall be enclosed: 
a) invoice, on which base the customs value of goods is declared if so required according to Article 
63 paragraph 11, 
b) declaration of data about customs value for defini ng customs value of goods proposed for release if 
required according to Article 63 paragraphs from 1 to 5, 
c) documents for granting preferential tariff me asures or other measures resulting from legal 
regulations related to particular goods,  G/VAL/N/1/SVK/2 
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d) other documents required for application of provisi ons regulating the release of particular goods 
for free circulation, for example, veterinary or phytosanitary permissions, , certificates, agreement 
for import, export and reverse export of specimen, confirmation on paying fee to Recycling Fund.  
41. (2) When submitting a written customs declaration, the customs office may ask for 
consignment or document referring to the previous re gime to be presented. If one packet is presented 
in two or more freight pieces, the customs office may ask also for presentation of a list of freight 
pieces or a similar document, in which the content of each freight piece is stated.  
(3) The customs office does not need to ask for documents specified in paragraph 1 letter a) to 
c) in order to release goods to the regime of fre e circulation if the conditions for using standard 
customs fee are fulfilled or when goo ds are exempted from import duty.  
 
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