Goods - Czech Republic
The area of selling goods is regulated under the following laws:
The Czech Office for Standards, Metrology and Testing is responsible for technical harmonisation, metrology and testing.
Apart from the Office for Standards, Metrology and Testing, the following organisations are also authorised to perform product conformity assessments in the Czech Republic: the Czech Metrology Institute and the Czech Accreditation Institute.
The Act on Consumer Protection lays down certain business conditions that are significant for consumer protection when selling goods or products and providing services.
The Act on General Product Safety ensures that products placed on the market or into circulation are safe for consumers from a health and safety perspective.
Magnetic toys or toys containing magnetic parts must fulfil the technical requirements for toys and must be labelled with information on possible risks.
The Czech Agriculture and Food Inspection Authority is the state monitoring body especially for the health, quality and proper labelling of foodstuffs.
The Czech Trade Inspection Authority carries out the inspection and monitoring of legal and natural persons who:
- sell or supply products and goods on the internal market;
- provide services or pursue other similar activities on the internal market;
- provide consumer credit or;
- operate market places (market-halls).
Excise duties are levied on spirits, beer, wine and intermediate products and mineral oils (formerly referred to as hydrocarbon fuels and lubricants) and tobacco products.
Trade licensing requirements
The general requirements for obtaining a trade licence are:
- a minimum age of 18 years;
- legal capacity;
- good character.
The special conditions for operating a trade include the professional or other competences required under the Trade Licensing Act or other laws. It mainly involves evidence of training/education or evidence of practical experience in the relevant field.
For skilled trades these special conditions are defined in Sections 21 and 22 of the Trade Licensing Act, for restricted trades in Annex No 2 and for concession trades in Annex No 3 to this Act.
Detailed information on the procedures are set out on the BusinessInfo.cz portal. All of the information necessary for doing business in the Czech Republic is also provided at the Single Points of Contact (SPC).
Appealing against trade barriers
In case of restrictions on the movement of a product on the Czech market it is possible to approach the contact point for products at the Ministry of Industry and Trade of the Czech Republic.
Permits and licences
The competent body for issuing import licences in the Czech Republic is the Licensing Authority of the Ministry of Industry and Trade of the Czech Republic.
Importers in the Czech Republic may submit one application for an import licence for each category of products and for each country of origin. Import licences (authorisations) are issued free of charge within 5 working days of receiving an application for an import licence together with the originals of the other documents required.
The details of applications for import licences are set out under Council Regulation No 3030/93. The application forms are published on the website of the licensing body.
The following websites provide information on measures applying to imports of steel, technical and clothing products.
International VAT number
The verification of VAT numbers of persons registered in other EU Member States is carried out by the Czech Tax Administration.
Applications for the assignment of an EORI number for contacts with customs authorities in other EU Member States may be filled in on the website of the Czech Customs Adminisration
Invoices are not currently regulated as documents under any legislation. It therefore possible for an invoice or the particulars thereof to be viewed as a tax document within the meaning of the Act on Value Added Tax or an accounting document from the perspective of the Act on Accounting.
It arises from the aforementioned Acts that an invoice must include the following particulars:
- name and address of the issuer;
- name (or company name) and address of the recipient;
- date of issue and date payable;
- taxable date, for invoices of persons registered for VAT;
- reference number.
When collecting data for Intrastat it is possible to use an Intrastat CZ report in paper form or an electronic method of transmission via the website of the Customs Administration of the Czech Republic.
The basic information, Eurostat legal regulations and practical instructions relating mainly to the methods for Intrastat statistics are available on the website of the Czech Statistical Office.
Suspending tariffs or obtaining new tariff quotas
The system of autonomous tariff suspensions and tariff quotas in the EU and the submission of applications by Czech business entities are also within the remit of the Ministry of Industry and Trade of the Czech Republic.
Shipping certain goods
The conditions for tax exemptions in the import of goods are set out in Section 71 of the Act on Value Added Tax. More detailed information is available on the website of the Czech Tax Administration
Information on reporting the shipping of hazardous materials is available on the website of the Ministry of Transport of the Czech Republic.
International transport document
The EUR1 Certificate serves as documentary proof of origin for goods in foreign trade with EU countries. It is used for consignments above a certain legally-specified value (currently EUR 6,000).
For smaller consignments it is replaced by a sworn declaration, or a declaration on the invoice. The EUR1 certificate is confirmed by the customs authority in the country of export. More detailed information is available on the website of the Czech Customs Administration.
Information on Euro-licences and cabotage is available on the website of the Ministry of Transport of the Czech Republic.
In case of dispute the parties may turn to the Court of Adjudication of the Chamber of Commerce of the Czech Republic and Chamber of Agriculture of the Czech Republic:
The following governmental and non-governmental institutions and web portals offer further information and useful services related to the sale of goods and exports.
Check also the legislation on this topic in: