General Directorate of Customs (Generální ředitelství cel)

The Customs Administration of the Czech Republic is a security force and its activities form a part of the customs supervision system in the framework of the single customs territory of the European Union. It implements this supervision on the basis of the uniform customs regulations of the European Union. It assigns goods to a customs-approved treatment, including release into a customs procedure, and assesses and collects customs duties incurred in respect to those goods. Among other activities it ensures control over foreign trade with military materials, implementation of the common agricultural policy of the EU, waste handling, trade in protected species of plants and animals and also the illegal employment of foreigners. The Customs Administration is the exclusive administrator of excise duty. It ensures correct assessment and collection of excise duties regardless of whether they relate to goods imported from or exported to countries outside of the EU, arise from trade within the internal EU market or relate to goods produced or consumed in the Czech Republic. The administration of excise duty also entails supervision of compliance with legislation relating to the handling of selected products during their production, storage and transportation. A long-term priority of the Customs Administration is the enforcement of intellectual property rights. The Customs Administration performs controls in this area at two levels – within the framework of customs proceedings, and when performing inspections relating to protection of the internal market or consumer protection.