The subsequent customs declaration and the simplified customs declaration are regarded as an indivisible document, valid from the moment the first, simplified customs declaration is accepted. If a customs debt arises in the case of imports, exports or transit, the duty is assessed according to tariff rates from the base stipulated by the customs law, i.e. the customs value. The tariff rates and the standard units of the tariff rates are set, and the tariff rates are issued by the Government of the Czech Republic in its decree. Supplement No. 2 of this Government Decree contains customs quotas and rates of duty applied within their framework. Supplement No. 3 lists the developing countries, and Supplement No. 4 lists the least developed countries.
Goods originating in and imported directly from the least developed countries are duty-free.
Preferential, reduced rates of duty, listed in column 6 of the customs tariff, apply to goods originating in and imported directly from the developing countries. The tariff rates use, for the sorting of goods, the nomenclature of the tariff rates of the European Un-ion. Czech Government Decree No. Ministry of Finance Decree No. Ministry of Finance Decree No.