This means that excise tax rates are always the same for a given product, regardless of the size of the business, its seat, and particularly regardless of whether the product is locally manufactured or imported. The Czech Republic as a GATT member has pledged to observe the rules applied by this organization. With a certain simplification we may say that the excise tax is collected from all natural and legal persons locally manufacturing the selected products and those who import or export them. The excise tax rates are unified for the whole territory of the Czech Republic and may be changed only by way of a tax law amendment approved by the Czech Parliament. The way of the tax assessment is different for locally manufactured and imported products.
Czech manufacturers have to assess the tax themselves, in accordance with other tax laws.