Export

Art. 14.

(1)

Export, within the meaning and under the terms and conditions laid down in this Law, shall be considered to be any of the following:

1. The export of goods within the meaning of Art. 15;
2. International goods traffic within the meaning of Art. 16;
3. The supply of goods and services directly linked to international goods traffic within the meaning of Art. 17;
4. The processing or work on or mending of goods placed under the active improvement or customs-controlled processing customs regimes by a person in the name of whom the customs economic regime has been instituted, where the goods and exported or re-exported by the same person;
5. The provision of public telecommunications services by a licensed operator within the meaning of the Telecommunications Law to the benefit of foreign operators who have no place of establishment or another business within the territory of the country and are not registered under this Law;
6. The sale of a tourist package abroad by a licensed tour operator or tourist agent within the meaning of the Law on Tourism, which will be used in the country by a foreign person who has no place of establishment or business within the territory of the country and for which payment has been received within the territory of the country.⁵
7. ⁶ the sale of game, hunting trophies, game products and related services to foreigners within the framework of the hunting tourism under the Law on Hunting and Game Protection.

(2)

The documents to prove export within the meaning of this Art. shall be regulated in the Regulations on the enforcement of this Law.

(3)

 ⁷ Where the supplier fails to obtain the documents under par. 2 to prove export before the expiration of the calendar month following the calendar month of the transfer of title or the export of the goods or the provision of the service, the provisions on the export of the supply shall not apply. Where the supplier obtains the documents to prove export subsequently, the supplier shall adjust the result of the application of this paragraph.

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