News for Importers and Exporters

30 October 2009

An extensive information campaign has recently covered the new method of communication between the state administration and legal entities through data boxes. The rules of the electronic communication were stipulated by Act No. 300/2008 Coll. on Electronic Acts and Documents Authorised Conversion, as amended. This issue of the news will focus on how the data boxes of the customs authorities will be used.

Who is obliged to use electronic communication?

In the first phase, ie as of 1 November 2009, communication through data boxes is obligatory for all legal entities recorded in the Commercial Register. Data boxes were established for each customs authority in the customs administration, ie General Customs Directorate, eight customs directorates and also all customs offices.

How will data boxes be used?

Customs authorities will newly electronically deliver all announcements, calls and decisions, with the exception of decision on a release of goods for a customs procedure (refer below). In other words, all correspondence previously sent through registered mail or special delivery letters will be delivered to the data boxes of the addressees.

Although electronic communication is now obligatory for state bodies, business entities will be able to choose whether they will use data boxes for delivering documents to customs authorities or whether they will stick to paper letters sent by mail or delivered to the recipient’s mail room.

Documents delivered through a data box have the same effect as a printed and signed document delivered by mail or delivered in person. Documents sent through a data box will be treated as delivered on the day when the authorised person logs into the data box. If the addressee does not log in for a longer period of time, the 10th day after the delivery of the document to the data box will be treated as the delivery date.

In what circumstances can data boxes not be used?

Data boxes of customs authorities cannot be used to deliver a customs declaration on a release of goods for a customs procedure and relating documentation. In addition, the following existing methods of communication will continue to be used for other purposes for which the customs administration has developed applications in the past enabling the electronic exchange of data:

• ECS (e-Export) for export customs proceedings
• WDIS or ICS (e-Import) for import customs proceedings
• NCTS for transit
• EMCS for monitoring the transport of products that are subject to excise duties
• eDAP for electronic filings for excise duties
• IDES, InstatOnline or InstatImport for Instrastat reporting

As such, the existing methods of communication remain the same for business entities that acquired software enabling data to be exchanged with customs authorities in the areas referred to above and are the holders of the electronic communication permission.

What does this mean for you?

• Customs authorities will send most documents (except for those that relate to a release of goods for a customs procedure) to data boxes starting 1 November 2009.
• Legal entities recorded in the Commercial Register are obliged to activate their data box as of 1 November 2009. They will receive documents in their data boxes that have thus far been delivered by registered mail. These entities have the possibility, not the obligation, to submit documents intended for state bodies also through data boxes.
• Data boxes cannot be used to submit customs declarations or related documents and decisions in customs proceedings. Data boxes will not replace the previously introduced applications enabling the electronic exchange of data for excise tax and Intrastat reporting purposes.

If these issues affect you, please do not hesitate and contact us. We will gladly provide you with more detailed information.

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