Frequently Asked Questions

I. Customs Law and International Trade

1. What forms the basic legal framework for customs procedures in the EU? The primary pillar is the Union Customs Code (Regulation (EU) No. 952/2013), which is directly applicable throughout the EU. This code is supplemented by delegated and implementing regulations governing the technical details of customs processes, as well as the Slovak Customs Act, which addresses national specifics but cannot contradict European standards. The powers of customs authorities are governed by the Financial Administration Act.

2. Why are there so few lawyers specializing in customs law on the Slovak market? Customs law is a highly technical discipline that is only taught marginally at law schools. It requires not only knowledge of the law but also an understanding of logistics and international trade, which discourages most general practitioners from specializing in this field.

3. How does incorrect customs classification of goods affect business? The classification of goods according to the Combined Nomenclature affects the customs rate, as well as whether the goods are subject to licenses or quotas. An error in classification can lead to customs duties being levied retroactively for up to three years and heavy fines for customs offenses.

4. Why is it crucial for importers to correctly determine the origin of goods? The origin of goods determines whether preferential customs duties (often 0%) can be applied to the goods on the basis of free trade agreements. Incorrectly declared origin is considered customs duty evasion, which carries serious legal and financial consequences for importers.

5. What else is included in the customs value of goods besides the purchase price? The customs value is not just the amount on the invoice. It also includes transportation and insurance costs to the EU border, packaging costs, and often-overlooked license fees or the value of materials provided by the buyer free of charge.

6. What does Authorized Economic Operator (AEO) status mean in practice? AEO status is a certificate issued by customs authorities confirming that a given entity is reliable and secure. The holder enjoys benefits such as fewer inspections, the possibility of simplified customs procedures, and a reduced total guarantee for customs debt.

7. What is the difference between the types of AEO status (AEOc and AEOs)? AEOc (Customs Simplifications) focuses on customs simplifications and the financial stability of the entity. AEOs (Security and Safety) focuses on the security of the supply chain. Companies can apply for both types simultaneously for maximum benefits, in which case they are referred to as AEOf.

8. What is the advantage of centralized customs clearance? This procedure allows companies to file customs declarations at the customs office where they are established (e.g., in Bratislava), even if the goods physically enter the EU in another country (e.g., at the German port of Hamburg). This greatly simplifies communication with customs authorities.

9. How does self-assessment work? It is the highest form of trust granted by the state, whereby an economic operator determines the amount of import or export duty payable based on a license. However, this requires strict internal control mechanisms and regular audits by the economic operator.

10. What is "entry in the declarant's records", and when is it worthwhile? It is a simplified procedure whereby the entity releases goods into a customs procedure directly on its premises by entering them into the system, without needing to present the goods to the customs office. It is ideal for companies with a high frequency of imports, as it eliminates downtime. However, it does not imply complete leniency; all conditions set by the customs office must be met.

11. What can I expect during a post-release control? Customs authorities can audit your customs declarations for up to three years. They examine accounting documents, bank statements, and physical samples. At this stage, legal representation is crucial to avoid the misinterpretation of events by inspectors.

12. Can I defend myself if I disagree with the customs office's decision? Yes, you have the right to appeal within 30 days. If the appeal to the Financial Administration is unsuccessful, you can file an administrative lawsuit, where the court will review the legality of the customs authorities' procedures and decisions.

13. What are non-tariff measures, and why do customs authorities insist on them? These are measures unrelated to monetary payments, focusing instead on safety - e.g., veterinary checks, phytosanitary certificates, or technical standards (CE marking). Failure to comply means the goods will not be allowed into the EU, regardless of any customs duties paid.

14. What is the declarant's responsibility when submitting a customs declaration? The declarant is responsible for the accuracy of the data, the authenticity of the documents, and compliance with all obligations associated with the procedure. Liability is often objective, meaning you can be fined even if the error was not intentional.

15. Why is it important to have legal representation in customs matters? Customs authorities act from a position of authority. A specialized lawyer oversees the legality of their actions, protects your procedural rights, and identifies instances where officials exceed their authority or incorrectly apply customs law.

II. Enforcement of Intellectual Property Rights by Customs Authorities

16. What is the role of customs authorities in protecting my intellectual property rights (IPR)? Customs authorities serve as a critical filter preventing counterfeit goods from entering the EU market. They have the power to seize goods suspected of infringing on trademarks, designs, patents, copyrights, and other protected rights.

17. Do Slovak customs authorities also intervene in the domestic market? Yes. Unlike many other EU countries, Slovak customs authorities are authorized under Act No. 486/2013 Coll. to intervene inland—in warehouses, businesses, or marketplaces—if they suspect violations of intellectual property rights.

18. Which specific intellectual property rights can I protect through customs intervention? Protection extends to trademarks, designs, copyrights, patents, utility models, semiconductor topographies, and protected designations of origin or geographical indications. The comprehensive list is provided in Article 2(1) of Regulation (EU) No. 608/2013.

19. What is an "Application for Action," and why do I need it? This is a preventive tool that allows you to notify customs authorities of your rights and request that they actively search for suspicious goods. Without an approved application, officials may not be aware that specific goods infringe upon your rights, such as being unauthorized counterfeits.

20. What happens after customs seizes suspicious goods? The customs office will notify both the rights holder and the declarant of the seizure. As the rights holder, you must confirm within a prescribed period that the goods are counterfeit and indicate whether you consent to their destruction.

21. What happens if the holder of the goods does not agree to their destruction? If the holder expressly objects, the goods cannot be destroyed automatically. In such cases, the rights holder must file a lawsuit within the statutory period to determine whether an intellectual property right has been infringed.

22. What is the "simplified procedure" for destroying goods? This is a process where goods are destroyed under customs supervision without requiring a court decision, provided the holder of the goods either agrees to the destruction or fails to express an opinion.

23. Who bears the costs associated with the seizure and destruction of goods? Storage, transport, and destruction costs are initially borne by the intellectual property rights holder. However, you may subsequently recover these costs from the infringer (importer) as part of a damages claim.

24. What is the deadline for commenting on seized goods? The standard deadline is 10 working days, which may be extended by an additional 10 days upon request. However, for perishable goods, the deadline is critically short - only 3 working days.

25. Why is it important to file a correctly drafted action for a declaratory judgment? If the owner of the goods objects and you fail to file a timely action, the customs office is legally required to release the goods into the proposed customs procedure, even if they are obvious counterfeits. Therefore, the legal action must be formally flawless.

26. What if customs officers unlawfully seize my legitimate goods? A swift defense is necessary. As legal counsel, I assist importers in proving the authenticity of their goods and the legitimacy of the importation to prevent losses resulting from delays or damage.

27. How does the special regime for "small consignments" work? This regime allows customs officers to destroy small postal shipments (up to 3 items or 2 kg) without contacting the rights holder for every instance. However, this requires prior consent within the Application for Action.

28. Why is your authorship of a professional commentary on the law an advantage for the client? As the author of the only commentary on Act No. 486/2013 Coll., I possess in-depth knowledge of the legislative intent and interpretation. This allows me to anticipate opposing arguments and communicate more effectively with customs authorities.

29. Can customs officers seize goods that are in transit through the Slovak Republic to another country? Yes. The Court of Justice of the European Union has confirmed that authorities may intervene in transit cases if there is evidence that the goods are intended for sale within the EU or risk entering free circulation.

30. What is an "ex officio" intervention by customs authorities? This occurs when customs officers seize goods on their own initiative, without a prior request from the rights holder. They must then contact the rights holder immediately so a formal request can be submitted retrospectively to confirm the infringement.

III. eKASA Inspection and Administrative Offenses

31. What does the eKASA system mean for entrepreneurs? It is a system for the continuous online monitoring of sales by the Financial Administration. Every cash register receipt must be recorded in real-time on state servers.

32. How are cash register receipts checked? The most common method is a test purchase, where inspectors in plain clothes simulate a standard transaction. After payment, they verify whether a valid receipt containing all mandatory details was issued.

33. What are the consequences for a business owner who fails to issue a receipt? Penalties are severe, starting at €1,500. Repeated violations may lead to higher fines, motions to revoke business licenses, or other sanctions.

34. What procedural rights does an entrepreneur have during an eKASA tax audit? Entrepreneurs have the right to question auditors, comment on findings in the minutes, and propose evidence. Every statement recorded in the minutes is crucial for subsequent administrative proceedings.

35. What should be done if the eKASA fine is disproportionately high? The principle of proportionality can be invoked in administrative proceedings. If it is a first offense or an administrative error without intent to evade tax, a reduction in the penalty may be achieved.

36. What does legal assistance with cash register inspections involve? Counsel helps prepare statements regarding inspection reports, represents clients in appeals before the Financial Directorate, and prepares administrative lawsuits to eliminate illegal or disproportionate penalties.