Právní předpis byl sestaven k datu 01.11.1964.
Zobrazené znění právního předpisu je účinné od 01.11.1964 do 31.01.1969.
§1
(1) Z xxxx xxxxxxxxxx x xxxxxx xxx xxxxxx pro xxxxxxx xxxxxxx dovozce (xxxxxxxx), x je-li xxxxxxxx (xxxxxxxxx) xxxxx, x xxx xxxxxxx xxxxxxx příslušníků xxxx xxxxxx bydlících x xxx xx xxxxxxxx xxxxxxxxxx, se xxxxxx xxx x xxxxxxxx xxxxx xx xxx x xxxxxx paušální xxxxxxx (xxxx xxx "xxxxxx").
(2) Tato xxxxxxxx xx xxxxxxxxxx na xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx předpisů, xxxxxxx-xx xxxxxx dovoz x xxxxxx obchodní činností.
§2
(1) Xxxxxx xx xxxxxxxx xxxxx xxxxx xxxxxxxxxxx v xxxxxxxxx xxxxxxxxx uvedeném x příloze.
(2) Xxxxxx se xxxxxxxx zásadně xxxxx xxxxxxxxxx xxxxx. Zvýšené xxxxx xxxxxxxxx pro xxxxxx xxxxx xxxx xx použijí xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxx.
§3
(1) Základem xxx xxxxxxxx paušálu xxxxx xxxx je xxxxx xxxx. X xxxx, xx xxxxx je xxxxxxxxx xx 1 xx sazba 100 Xxx x xxxxx, xxxx xxx xxxxxx xxxxxxx podle xxxxxxx xxxx, lze-li tuto xxxx xxxxxxx bez xxxxxx.
(2) Vyměřuje-li xx xxxxxx xxxxx ceny xxxx, tvoří xxxxxx xxxxxxxx xxxxxxxxxxxx cena xxxxxxxx xxxx podobných xxxx. Xxxx xxxxxx xxxxxxx podle xxxxx xxxxxxxxxx xxxx xx xxxxxx dovozce (xxxxxxxx) xxxxx posudku xxxxxx (x xxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxx xxxxxxx xxxxxx).
§4
Xxxxxxxxxx xxxxxxxx xxxx xxxxx xxx xxxxxxx xxx výjimečně a xxx xx xxxxxxxxx xxxxx xxxxxx. Xx-xx xxxxx správa x xxxxxxx xxxxxxx a xxxxx z xxxx xxx xxxxxxx xxxxxx xxxxx xxxxxxxx sazby, xx dovozce (xxxxxxxx) xxxxxxx xxxxxxxx ještě 50 % xxxxxx xxxxxxxxxx paušálu.
§5
Jinak xxxxx o xxxxxxx xxxxxxxxx předpisy x cle. Xxxxxx xxxxxxx xxxxxxxx x xxxxxx xxxxxxxxxx a x řízení xxxx xxxxxx xxxxx správy.
§6
Xxxxxxx se:
a) xxxxxxxx xxxxxxxx xxxxxxxxxxxx obchodu x. 175/1957 Ú. x., o xxxxxxxx xxxxx xx daň x xxxxxx xxx xxxxxx xxxxx xxx xxxxxx,
x) xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx obchodu č. 39/1961 Sb., x xxxxx paušálního xxxxxxxxx xxxxxxxx dávky x xxx xxx xxxxxx xxxxx xxx xxxxxx.
§7
Xxxx xxxxxxxx nabývá xxxxxxxxx xxxx 1. xxxxxxxxx 1964.
Ministr:
Hamouz x. x.
Xxxxxxx x xxxxxxxx x. 190/1964 Xx.
Xxxxxxxx xxxxxxxx
XXX X
Xxxxxxxxxx, xxxxxx, xxxxxxxx xxxxxxx
Xxxxxxx |
Xxxx zboží |
Sazba xxxxxxx&xxxx; |
|||
xx&xxxx; |
&xxxx;xxxxxxxx Kčs |
zvýšená Xxx&xxxx; |
x xxxxxxxx xxx&xxxx; |
||
1&xxxx; |
Xxxx x xxxxx xxxx (xxx x výtažkem) |
1 xx&xxxx; |
100,-&xxxx; |
150,-&xxxx; |
1 xx&xxxx; |
2 |
Xxx xxxxx, xxxxxx, xxxxxxx xxxx&xxxx; |
1 kg |
100,- |
150,- |
1/4 xx xxxxxxx xxxxx xxxxx&xxxx;&xxxx; |
3 |
Xxxxxx a čajový xxxxxxx (xxxxxxx, nestea) |
1 xx&xxxx; |
200,-&xxxx; |
300,-&xxxx; |
1/2 xx xxxxxxx xxxxx xxxxx&xxxx; |
4&xxxx; |
Xxxxx a xxxxxxxx&xxxx; |
1 kg |
60,- |
80,- |
1 xx xxxxxxx xxxxx zboží |
5 |
Čokoládové xxxxxxx x xxxxx xxxxx&xxxx; |
1 xx&xxxx; |
40,-&xxxx; |
60,-&xxxx; |
1 xx xxxxxxx xxxxx xxxxx&xxxx; |
6 |
Xxxx xxxxxxxx, též šumivé |
1 x&xxxx; |
10,-&xxxx; |
20,-&xxxx; |
5 xxxxx&xxxx; |
7&xxxx; |
Xxxxxxxx&xxxx; |
1 l |
60,- |
100,- |
2 xxxxx&xxxx; |
8&xxxx; |
Xxxxxxxx&xxxx; |
1 xx&xxxx; |
0,20&xxxx; |
0,40&xxxx; |
400 xxxx&xxxx; |
9&xxxx; |
Xxxxxxxx&xxxx; |
1 xx&xxxx; |
0,50&xxxx; |
--- |
--&xxxx; |
10&xxxx; |
Xxxxx xxxxx xxxxx&xxxx; |
1 xx&xxxx; |
200,-&xxxx; |
--- |
--&xxxx; |
11 |
Xxxxx a zelenina, xxxxxxx nebo xxxxxx&xxxx; |
1 xx&xxxx; |
xxx paušálu |
5,- |
5 xx xxxxx a 5 xx zeleniny |
12 |
Maso x xxxxx xxxxxxx xxxxx xxxxx:&xxxx; |
||||
x) xxxxxxx salám x jiné xxxxxxxxx xxxxxxxxx xxxxxxx |
1 xx&xxxx; |
30,-&xxxx; |
60,-&xxxx; |
2 xx&xxxx; |
|
x) xxxxxxx&xxxx; |
1 kg |
15,- |
30,- |
10 xx&xxxx; |
|
13 |
Xxxxxxx poživatiny a xxxxxx&xxxx; |
1 xx&xxxx; |
5,-&xxxx; |
10,-&xxxx; |
5 xx&xxxx; |
XXX XX
Xxxxxxxx zboží
Položka |
Druh xxxxx&xxxx; |
Xxxxx xxxxxxx&xxxx; |
|||
xx |
xxxxxxxx Xxx |
xxxxxxx Kčs |
z xxxxxxxx xxx |
||
14&xxxx; |
Xxxxx a xxxx:&xxxx; |
||||
x) z xxxxxxxxxx&xxxx;xxxxxxx, xxxxxx x&xxxx;xxxxxxxxx xxxxxxx&xxxx;xxxxxx&xxxx; |
1 xx&xxxx; |
100,-&xxxx; |
150,-&xxxx; |
1/2 xx xxxxxxx xxxxx zboží |
|
b) xxxxxx&xxxx; |
1 xx&xxxx; |
200,-&xxxx; |
300,-&xxxx; |
1 xx&xxxx; |
|
x) xxxx&xxxx; |
1 xx&xxxx; |
50,-&xxxx; |
80,-&xxxx; |
1 xx&xxxx; |
|
15&xxxx; |
Xxxxxxxx xxxxx&xxxx;xxxxxxx xxxxx xxxxx:&xxxx; |
||||
x) z xxxxxxxxxx&xxxx;xxxxxxx, xxxxxx&xxxx;xxxxxxxxx umělých a přediv |
1 xx&xxxx; |
400,-&xxxx; |
--- |
---&xxxx; |
|
x) xxxxxx:&xxxx; |
|||||
1. na xxxxxx a kostýmy |
1 xx&xxxx; |
300,-&xxxx; |
--- |
---&xxxx; |
|
2. xxxxxxx&xxxx; |
1 xx&xxxx; |
200,-&xxxx; |
--- |
---&xxxx; |
|
x) x xxxxxxx hedvábí |
1 xx&xxxx; |
150,-&xxxx; |
200,-&xxxx; |
2 xx&xxxx; |
|
x) x jiných xxxxxx&xxxx; |
1 xx&xxxx; |
80,-&xxxx; |
120,-&xxxx; |
&xxxx;xx&xxxx; |
|
16&xxxx; |
Xxxxxxx, osobní prádlo x xxxx&xxxx;xxxxxxxx xxxxxxx&xxxx;x xxxxxxxx:&xxxx; |
||||
x) xxxxxx punčochy z xxxxxxxxxx&xxxx;x přírodního hedvábí, xxxxxx&xxxx;x xxxxxxxxx&xxxx;xxxxxxx xxxxxx&xxxx; |
1 xxx&xxxx; |
20,-&xxxx; |
30,-&xxxx; |
2 xxxx&xxxx; |
|
x) xxxxxx a xxxxxxx&xxxx;xxxxxxx xxxx&xxxx;xxxxxxxxxx&xxxx;xxxxxxxx xxxxxxx&xxxx;x xxxx&xxxx; |
x ceny |
50 % |
70 %&xxxx; |
2 xx celkem |
|
c) xxxx a xxxxx xxxxx&xxxx;xxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
80 %&xxxx; |
2 ks xxxxxx&xxxx; |
|
x) xxxxxxx&xxxx; |
x ceny |
50 % |
--- |
-- |
|
17 |
Ostatní xxxxxxxx&xxxx;xxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
Xxxxxxxx x xxxx II
1. Xx xxxxx xxxxxxx xxxxxxx xxxxxx se xxxxxxxx xxxxxxx z xxxxxxx, xxxxxxx, xxxxxx, xxxxxxx, silonu xxxx., xxxxxxx xxxx xxxxxxx x xxxxxxx xxxxxxx xxxxx xxxxx.
2. Textilní xxxxx xxxxxxxxx, xxxxxxxxx xxxx jinak xxxxxxxx xxxxxxxx, pokosty apod., x textilní xxxxx xxxxxxx x jinými xxxxxxx (xxxxxxxx - xxxxxx zboží, xxxxxxxx xxxxxx xxxx.) se xxxxxxxx xxxxx xxx xxxxxx x druhu xxxxxxxxx xxxxxxxxxx xxxxxxxxx.
XXX XXX
Xxxxxxx xxxxx
Xxxxxxx |
Xxxx xxxxx&xxxx; |
Xxxxx xxxxxxx&xxxx; |
|||
xx |
xxxxxxxx Xxx |
xxxxxxx Kčs |
z xxxxxxxx xxx |
||
18&xxxx; |
Xxxxxx xxxxx:&xxxx; |
||||
x) xxxxxxxx xxxxxxx&xxxx; |
x ceny |
50 %&xxxx; |
--- |
--&xxxx; |
|
x) xxxx xxxxx xxxxx&xxxx; |
x xxxx&xxxx; |
40 %&xxxx; |
--- |
--&xxxx; |
|
x) xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
&xxxx;--- |
--&xxxx; |
|
19&xxxx; |
Xxxxxxxxxx xxxxx:&xxxx; |
||||
x) xxxxxxxx xxxxxxx&xxxx; |
x xxxx&xxxx; |
60 %&xxxx; |
&xxxx;--- |
--&xxxx; |
|
x) xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
&xxxx;--- |
--&xxxx; |
|
20&xxxx; |
Xxxxx x xxxx:&xxxx; |
||||
x) xxxxxxxx xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
|
x) obuv xxxxx druhu |
z xxxx&xxxx; |
40 %&xxxx; |
--- |
--&xxxx; |
|
x) xxxxxxx&xxxx; |
x ceny |
50 %&xxxx; |
--- |
--&xxxx; |
|
21&xxxx; |
Xxxxx x xxxxxxx, xxxxxx x xxxxxxxxx xxxxxxxxxxx xxxx:&xxxx; |
||||
x) xxxxxxxx xxxxxxx&xxxx; |
x ceny |
50 %&xxxx; |
--- |
--&xxxx; |
|
x) xxxxxxx xxxxx&xxxx; |
x ceny |
40 %&xxxx; |
70 % |
5 xxxxx&xxxx; |
|
x) xxxxxx x xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
70 % |
2 xx xxxxxxx xxxxx&xxxx; |
|
x) xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 % |
--- |
-- |
|
22 |
Zboží x xxxxxxx xxxx (xxxxx xxxxxxx)&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
23&xxxx; |
Xxxxxxxxx elektrické a xxxxxx xxxxxxxx:&xxxx; |
||||
x) pro xxxxxx x&xxxx;xxxxxx potřebu |
z xxxx&xxxx; |
&xxxx;40 %&xxxx; |
--- |
--&xxxx; |
|
x) ostatní |
z xxxx&xxxx; |
50 % |
--- |
-- |
|
24 |
Rozhlasové a xxxxxxxxx xxxxxxxxx, xxxxxxxxxx x xxxxxxx přístroje x xxxxxx xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
25 |
Xxxxxxxxx xxxxxxx:&xxxx; |
||||
x) xxxxxxxxxxxx, xxxxxxx x xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxx&xxxx;x xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
60 %&xxxx; |
--- |
--&xxxx; |
|
x) xxxxxxx optické xxxxxxxxx (xxxxx, xxxxxxx, xxxxxxx xxxx.)&xxxx; |
x xxxx&xxxx; |
40 %&xxxx; |
&xxxx;--- |
--&xxxx; |
|
26&xxxx; |
Xxxxxxxxx, xxxxxxxxxxx, xxxxx, xxxxx x xxxxx x xxx:&xxxx; |
||||
x) xxxxxxxxx, xxxxxxxxxxx, xxxxxx&xxxx;xxxxxxxxxxxxx x xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
&xxxx;--- |
--&xxxx; |
|
x) xxxxxxxxxxx xxxxx:&xxxx; |
|||||
1. dlouhohrající |
1 xx&xxxx; |
10,-&xxxx; |
20,-&xxxx; |
5 kusů |
|
2. xxxx&xxxx; |
1 xx&xxxx; |
3,-&xxxx; |
5,-&xxxx; |
10 xxxx&xxxx; |
|
x) xxxxx x xxxxx xx xxxxxxxxxxx&xxxx; |
x ceny |
40 %&xxxx; |
60 %&xxxx; |
5 xxxx&xxxx; |
|
27&xxxx; |
Xxxxxxx nástroje xxxxx xxxxx a xxxxxx xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
40 %&xxxx; |
--- |
--&xxxx; |
28&xxxx; |
Xxxxxx a hodinky xxxxx xxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
29&xxxx; |
Xxxxxxxxx xxxxxx xxxxx xxxxx&xxxx; |
x xxxx&xxxx; |
30 %&xxxx; |
--- |
--&xxxx; |
30&xxxx; |
Xxxxxxxx xxxxxxx a xxxxxx xxxxxxxxx&xxxx; |
x ceny |
80 %&xxxx; |
--- |
--&xxxx; |
31&xxxx; |
Xxxxxxxxx xxxxxxxxxx, voňavkářské x xxxxx:&xxxx; |
||||
x) xxxxxxx, zubní xxxxx a xxxxx, xxxxx xxxxxx, xxxxxx xxxxx a xxxxx, xxxxxx, xxx xx xxxxxxx&xxxx; |
1 xx&xxxx; |
30,-&xxxx; |
&xxxx;--- |
--&xxxx; |
|
x) kolínská x xxxx&xxxx;xxxxxxxx voda, xxxxxxx, xxxxx, toaletní xxxxx,&xxxx;xxx na xxxxx xxxx.&xxxx; |
1 xx&xxxx; |
50,-&xxxx; |
&xxxx;--- |
--&xxxx; |
|
x) xxxxxx&xxxx; |
1 xx&xxxx; |
8,-&xxxx; |
15,-&xxxx; |
3 xxxx&xxxx; |
|
x) voňavky |
1 xx&xxxx; |
&xxxx;100,-&xxxx; |
&xxxx;--- |
--&xxxx; |
|
x) mýdla x xxxxx xxxxxxxxxx&xxxx; |
1 xx&xxxx; |
5,-&xxxx; |
&xxxx;--- |
--&xxxx; |
|
32&xxxx; |
Xxxxxx xxxx:&xxxx; |
||||
x) se zlatým xxxxxx&xxxx; |
1 xx&xxxx; |
50,-&xxxx; |
80,-&xxxx; |
2 xxxx&xxxx; |
|
x) x kovovým xxxxxx&xxxx; |
1 xx&xxxx; |
10,-&xxxx; |
20,-&xxxx; |
2 xxxx&xxxx; |
|
33&xxxx; |
Xxxxxxxxxx xxxxx x kuličková pera |
1 xx&xxxx; |
5,-&xxxx; |
10,-&xxxx; |
5 kusů |
34 |
Zapalovače |
1 xx&xxxx; |
15,-&xxxx; |
25,-&xxxx; |
2 xxxx&xxxx; |
35&xxxx; |
Xxxxxxx xx holení |
10 xx&xxxx; |
3,-&xxxx; |
8,-&xxxx; |
50 kusů |
36 |
Hračky xxxxx xxxxx&xxxx; |
x xxxx&xxxx; |
30 % |
--- |
-- |
37 |
Knihy, xxxxxxxxx, xxxxxxxx, hudebniny, xxxxx, diapositivy, xxxxxxxxxx&xxxx; |
xxx xxxxxxx&xxxx; |
&xxxx;--- |
--&xxxx; |
|
38&xxxx; |
Xxxxxxx xxxxx dílu XXX&xxxx; |
x xxxx&xxxx; |
50 % |
&xxxx;--- |
-- |
Informace
Právní předpis č. 190/1964 Xx. xxxxx xxxxxxxxx xxxx 1.11.1964.
Xx xxx xxxxxxxx xxxxxx xxxxxxx nebyl xxxxx xx xxxxxxxxx.
Xxxxxx xxxxxxx x. 190/1964 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 6/1969 Sb. s xxxxxxxxx od 1.2.1969.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx právních předpisů x xxxxxxxx xxxx xxxxxxxxxxxxx, pokud xx xxxx xxxxxx xxxxxxxxx xxxxx shora uvedeného xxxxxxxx xxxxxxxx.