Investor Presentaiton
Customs duties
As the Czech Republic is an EU member state,
customs matters are governed by EU law. Cus-
toms duties are payable on goods imported
from outside the EU. Customs rates depend on
the type of goods.
The Czech Republic has an Inward Processing
Regime (IPR), which effectively allows a Czech
manufacturer to import, process and export
goods exempt of customs duty and VAT.
Excise duties
Excise duty is payable on hydrocarbon fuels
and lubricants, wine, spirits, beer, and tobac-
co products. Excise duties are fixed at a set
amount per unit for each group of products.
The Czech Act on Excise Duty implements EU
rules governing the production of excise goods
and their release into free circulation. They
must generally be produced in a tax ware-
house. Once removed from the tax warehouse,
they must be released into free circulation and
excise duty must be paid. The regime of the
suspension exemption can be applied if excise
goods are transported to another EU member
state or exported.
Energy taxes
Energy taxes include tax on natural gas and
other gases, electricity and solid fuels. Only
supplies of such products delivered within the
Czech Republic are subject to tax. The rules for
energy taxes are harmonised within the EU.
The rates of energy taxes are fixed at a set
amount per unit for each group of products.
An exemption from energy tax may be claimed
under certain conditions, e.g. if the energy is
used in metallurgical or mineralogical pro-
cesses, the electricity is generated from renew-
able sources or natural gas and other gases are
used for the production of heat for households
and heating facilities.
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