The Customs Administration of the Slovak Republic was formed on 30th December 1992. The position, organization, power and competences of the State Administration Bodies in the Field of Customs, and duties, authority and means of a customs officer is determined in the Act No. 652/2004 on State Administration Bodies in the Field of Customs and on Amendments and Supplements to Some Acts (Act No. 652/2004 Coll.) The State Administration Bodies in the Field of Customs consist of the Ministry of Finance of the Slovak Republic, the Customs Directorate, Customs Offices and the Customs Criminal Office, however, the Customs Administration consists merely of the Customs Directorate, Customs Offices and the Customs Criminal Office.
The Customs Administration of the Slovak Republic
Customs officers form armed corps (referred to as "Customs Administration ¬Corps") and fulfil assignments pursuant to this Act, specific regulations /e.g. the Council Regulation (EEC¬) No.2913/92 from 12th October 1992 which is appointed by the Community Customs Code, other generally binding legal regulations and international agreements by which the Slovak Republic is bound¬ (referred to as "international agreement"), at the Customs Directorate, Customs Offices and the Customs Criminal Office, unless the Act No. 652/2004 Coll. stipulates otherwise. The list of the most important legal regulations which the Customs Administration follows can be found in the part legislative .
The Customs Administration carries out surveillance over the observance of laws, specific¬ regulations, other generally binding legal regulations and international agreements, that¬ secure the implementation of business policy, financial policy and agricultural policy in the circulation of goods in dealing with third countries and takes ¬measures for the prevention of illegal action in the¬ import, export, and transit of goods.
The work of the Customs Administration includes:
dealing with the customs policy, customs formalities, customs tariffs, customs value, nomenclature classification of goods, origin of goods, statistics of trade with the third countries (customs statiscics) and the statistics of trade within the European Union (Intrastat),
assessing, collecting and administering indirect taxes (excise duties on mineral oil, alcohol, wine, beer, tobacco and tobacco products, electricity, coal and gas),
dealing with assessmnet of responsibilities of offenders for ingfringing legal regulations (e.g. Act No. 301/2005 Coll. On Criminal procedure code),
fullfilling the tasks stated by special regulation (e.g. Act No. 222/2004 Coll. on Value added tax as amended, Act No. 264/1999 Coll. on technical requirements for products and on conformity assessment and on change and amendment of some acts).
The customs administration is governed by the Director General. More information is available in the organizational structure of the customs directorate and in the headquarters of the customs directorate.
The customs administration works in co-operation with the Police force of the Slovak republic and other state bodies, corporate bodies and natural persons as well as with the international organizations (e.g. World customs Organization, World Trade organization) and the customs administrations of other countries.
Symbols of the Slovak Customs Administration
Symbols of the Slovak Customs Administration are
- emblem of the Slovak Customs Administration
- customs flag
- emblem of customs
As a symbol the emblem of the Slovak Customs Administration is used at customs uniforms, buildings, vehicles, documents and letters, customs seals.
Customs flag is a symbol of honesty, bravery and discipline. The flag is given to the Director General of Customs by the Minister of Finance. The flag is deposited at the Customs Directorate. All customs officers have to protect the flag from being destroyed or dishonoured. The flag is used at:
- designation of directors of customs offices, directors of particular sections of the Customs Directorate, deputies of the Director General and the Director General
- promotion to higher ranks
- taking service oath
Emblem of Customs is the symbol of customs service and customs itself. It can be used independently or as a sign on the service uniform and customs flag.