{"id":115889,"date":"2021-12-15T08:14:45","date_gmt":"2021-12-15T07:14:45","guid":{"rendered":"https:\/\/www.asd-int.com\/v-cem-spociva-celni-rezim-42\/"},"modified":"2025-12-12T15:18:53","modified_gmt":"2025-12-12T14:18:53","slug":"v-cem-spociva-celni-rezim-42","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/cs\/v-cem-spociva-celni-rezim-42\/","title":{"rendered":"V \u010dem spo\u010d\u00edv\u00e1 celn\u00ed re\u017eim 42?"},"content":{"rendered":"<p style=\"text-align: left;\">Celn\u00ed re\u017eim 42 je v sou\u010dasnosti nejb\u011b\u017en\u011bj\u0161\u00ed. Zjist\u011bte, jak\u00e1 jsou jeho specifika a obecn\u00e9 z\u00e1sady.<!--more--><\/p>\n\n<p><strong>Celn\u00ed re\u017eim umo\u017e\u0148uje definovat pr\u00e1vn\u00ed status zbo\u017e\u00ed je\u0161t\u011b p\u0159ed jeho vstupem na dan\u00e9 \u00fazem\u00ed.<\/strong> Vymezuje tak r\u00e1mec, prost\u0159ednictv\u00edm n\u011bho\u017e prob\u00edh\u00e1 pohyb zbo\u017e\u00ed. Je tedy p\u0159edm\u011btem celn\u00edho prohl\u00e1\u0161en\u00ed p\u0159edkl\u00e1dan\u00e9ho celn\u00edm org\u00e1n\u016fm.<\/p>\n\n<p>Existuj\u00ed r\u016fzn\u00e9 celn\u00ed re\u017eimy, kter\u00e9 spole\u010dnostem umo\u017e\u0148uj\u00ed snadno dov\u00e1\u017eet a vyv\u00e1\u017eet zbo\u017e\u00ed do\/z jin\u00fdch zem\u00ed.\u00a0Celn\u00ed re\u017eim 42 je v sou\u010dasnosti nejb\u011b\u017en\u011bj\u0161\u00edm celn\u00edm re\u017eimem.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Obecn\u00e9 z\u00e1sady celn\u00edho re\u017eimu 42<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>Jak\u00fd je v\u00fdznam pojmu celn\u00ed re\u017eim 42?<\/strong><\/h3>\n\n<p>Na rozd\u00edl od klasick\u00e9ho celn\u00edho re\u017eimu, kde se celn\u00ed poplatky a DPH mus\u00ed hradit p\u0159i vstupu na \u00fazem\u00ed Evropsk\u00e9 unie, <strong>jsou prost\u0159ednictv\u00edm celn\u00edho re\u017eimu zvan\u00e9ho \u201ere\u017eim 42\u201c spole\u010dnosti osvobozeny od DPH p\u0159i dovozu, pokud dodr\u017e\u00ed ur\u010dit\u00e9 podm\u00ednky.<\/strong><\/p>\n\n<p>Dovoz zbo\u017e\u00ed v r\u00e1mci re\u017eimu 42 v\u0161ak stejn\u011b jako u jin\u00fdch celn\u00edch re\u017eim\u016f rovn\u011b\u017e podl\u00e9h\u00e1 celn\u00edmu odbaven\u00ed.\u00a0<\/p>\n\n<p><strong>Re\u017eim 42 se pou\u017e\u00edv\u00e1 hlavn\u011b v p\u0159\u00edpadech, kdy si hospod\u00e1\u0159sk\u00fd subjekt p\u0159eje dov\u00e1\u017eet zbo\u017e\u00ed p\u016fvodem ze t\u0159et\u00edho st\u00e1tu<\/strong>do \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie, a to tak, \u017ee prvn\u00ed \u010dlensk\u00fd st\u00e1t Evropsk\u00e9 unie bude m\u00edstem vstupu na evropsk\u00e9 \u00fazem\u00ed. \u00a0<\/p>\n\n<p><strong>C\u00edlem je usnadnit pln\u011bn\u00ed celn\u00edch formalit t\u00fdkaj\u00edc\u00edch se dovozn\u00edch operac\u00ed osob povinn\u00fdch k DPH a umo\u017enit jim uplatnit osvobozen\u00ed od DPH.<\/strong> Toto osvobozen\u00ed od DPH se vztahuje jak na dovozn\u00ed operace, tak na dod\u00e1n\u00ed uvnit\u0159 Spole\u010denstv\u00ed. Subjekt se tak nemus\u00ed vypo\u0159\u00e1dat se zna\u010dn\u00fdm pen\u011b\u017en\u00edm odtokem.<\/p>\n\n<p>Re\u017eim 42 nab\u00edz\u00ed tyto podstatn\u00e9 v\u00fdhody:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Celn\u00ed formality p\u0159i dovozu jsou zjednodu\u0161eny a n\u00e1klady jsou sn\u00ed\u017eeny;<\/li>\n\n\n\n<li>P\u0159i dovozu zbo\u017e\u00ed na \u00fazem\u00ed Evropsk\u00e9 unie nevznikaj\u00ed \u017e\u00e1dn\u00e9 hotovostn\u00ed v\u00fddaje;<\/li>\n\n\n\n<li>Tento re\u017eim je alternativou k Nov\u00e9mu po\u010d\u00edta\u010dov\u00e9mu tranzitn\u00edmu syst\u00e9mu (NSTI). Ve skute\u010dnosti nen\u00ed nutn\u00e9 pod\u00e1vat tranzitn\u00ed prohl\u00e1\u0161en\u00ed \u00fa\u0159ad\u016fm;<\/li>\n<\/ul>\n\n<p>I kdy\u017e tento zvl\u00e1\u0161tn\u00ed re\u017eim p\u0159edstavuje nezpochybnitelnou konkuren\u010dn\u00ed v\u00fdhodu, lze jej vyu\u017e\u00edt pouze p\u0159i dodr\u017een\u00ed n\u011bkolika podm\u00ednek pou\u017eit\u00ed.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/principes-generaux-du-regime-douanier-42-1024x683.jpg\" alt=\"\" class=\"wp-image-115557\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/principes-generaux-du-regime-douanier-42-1024x683.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/principes-generaux-du-regime-douanier-42-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/principes-generaux-du-regime-douanier-42-768x512.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/principes-generaux-du-regime-douanier-42-1200x800.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/principes-generaux-du-regime-douanier-42.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><meta charset=\"utf-8\"\/><strong>Obecn\u00e9 z\u00e1sady celn\u00edho re\u017eimu 42<\/strong><\/figcaption><\/figure>\n\n<h3 class=\"wp-block-heading\"><strong>Podm\u00ednky pou\u017eit\u00ed re\u017eimu 42<\/strong><\/h3>\n\n<p><a href=\"https:\/\/www.asd-int.com\/en\/what-is-a-customs-regime-the-example-of-the-customs-regime-42\/\">Pro uplatn\u011bn\u00ed celn\u00edho re\u017eimu 42<\/a> (v angli\u010dtin\u011b) je nezbytn\u00e9, aby dovozce dodr\u017eel n\u00e1sleduj\u00edc\u00ed p\u0159edpoklady, bez nich\u017e by nemohl uplatnit preferen\u010dn\u00ed p\u016fvod sv\u00e9ho dov\u00e1\u017een\u00e9ho zbo\u017e\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zem\u011b vstupu mus\u00ed b\u00fdt \u010dlensk\u00fdm st\u00e1tem Evropsk\u00e9 unie;<\/li>\n\n\n\n<li>Zem\u011b kone\u010dn\u00e9ho ur\u010den\u00ed zbo\u017e\u00ed mus\u00ed b\u00fdt jedn\u00edm z 27 \u010dlensk\u00fdch st\u00e1t\u016f Evropsk\u00e9 unie;<\/li>\n\n\n\n<li>Zbo\u017e\u00ed nesm\u00ed b\u00fdt p\u0159edm\u011btem do\u010dasn\u00e9ho uskladn\u011bn\u00ed v \u010dlensk\u00e9m st\u00e1t\u011b vstupu na evropsk\u00e9 \u00fazem\u00ed ani uv\u00e1d\u011bno do voln\u00e9ho ob\u011bhu v tomto \u010dlensk\u00e9m st\u00e1t\u011b. Celn\u00ed postupy stanoven\u00e9 t\u00edmto re\u017eimem vy\u017eaduj\u00ed, aby dod\u00e1vka prob\u011bhla v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b ne\u017e v zemi, do kter\u00e9 bylo zbo\u017e\u00ed dovezeno do EU;<\/li>\n\n\n\n<li>Zbo\u017e\u00ed ur\u010den\u00e9 k sou\u010dasn\u00e9mu vnitrospole\u010denstevn\u00edmu dod\u00e1n\u00ed mus\u00ed b\u00fdt toto\u017en\u00e9 s dov\u00e1\u017een\u00fdm zbo\u017e\u00edm osvobozen\u00fdm od DPH;<\/li>\n\n\n\n<li>Dod\u00e1vka mus\u00ed b\u00fdt provedena za \u00faplatu;<\/li>\n\n\n\n<li>Prodejce mus\u00ed b\u00fdt pl\u00e1tcem dan\u011b a jednat jako takov\u00fd;<\/li>\n\n\n\n<li><strong>Vnitrospole\u010denstevn\u00ed dod\u00e1vka mus\u00ed prob\u011bhnout okam\u017eit\u011b po dovozu<\/strong>. V z\u00e1sad\u011b jsou povolena pouze zpo\u017ed\u011bn\u00ed spojen\u00e1 s p\u0159ekl\u00e1d\u00e1n\u00edm zbo\u017e\u00ed;<\/li>\n\n\n\n<li>Kupuj\u00edc\u00ed zbo\u017e\u00ed mus\u00ed b\u00fdt identifikov\u00e1n pro \u00fa\u010dely DPH. Mus\u00ed poskytnout sv\u00e9 identifika\u010dn\u00ed \u010d\u00edslo odes\u00edlateli v \u010dlensk\u00e9m st\u00e1t\u011b odli\u0161n\u00e9m od \u010dlensk\u00e9ho st\u00e1tu dovozu<\/li>\n<\/ul>\n\n<p>Krom\u011b toho mus\u00ed dovozce, kter\u00fd chce vyu\u017e\u00edt celn\u00ed re\u017eim 42, dodat n\u00e1sleduj\u00edc\u00ed informace:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Dovozce mus\u00ed m\u00edt registra\u010dn\u00ed \u010d\u00edslo DPH ve st\u00e1t\u011b, kde bude zbo\u017e\u00ed procleno;<\/li>\n\n\n\n<li>Dopravn\u00ed doklad k prok\u00e1z\u00e1n\u00ed vnitrospole\u010denstevn\u00edch tok\u016f. Nav\u00edc mus\u00ed b\u00fdt p\u0159ilo\u017een k P\u0159ehled\u016fm o v\u00fdm\u011bn\u011b zbo\u017e\u00ed (DEB);<\/li>\n<\/ul>\n\n<p>V p\u0159\u00edpad\u011b nedodr\u017een\u00ed t\u011bchto postup\u016f m\u016f\u017ee b\u00fdt dovozci ulo\u017een postih. Pokud toti\u017e nejsou celn\u00ed povinnosti dodr\u017eeny, dovozce mus\u00ed prov\u00e9st n\u00e1pravu nebo zaplatit pokutu.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>P\u0159\u00edklad celn\u00edho re\u017eimu 42<\/strong><\/h3>\n\n<p><strong>Celn\u00ed re\u017eim 42 vy\u017eaduje po sob\u011b jdouc\u00ed prodejn\u00ed transakce.<\/strong> P\u0159\u00edkladem m\u016f\u017ee b\u00fdt dodavatel usazen\u00fd v Indii, kter\u00fd prod\u00e1v\u00e1 zbo\u017e\u00ed spole\u010dnosti usazen\u00e9 ve Francii a ta jej d\u00e1l prod\u00e1v\u00e1 klientovi usazen\u00e9mu v Belgii.<\/p>\n\n<p>Zbo\u017e\u00ed tedy odch\u00e1z\u00ed z Indie, odkud se doveze do Francie, a pot\u00e9 bude bezprost\u0159edn\u011b dod\u00e1no do Belgie. Francouzsk\u00e1 spole\u010dnost m\u016f\u017ee sv\u00e9 zbo\u017e\u00ed celn\u011b odbavit s pou\u017eit\u00edm indick\u00e9 faktury a pot\u00e9 ho dodat belgick\u00e9mu klientovi, kter\u00fd se na dovozn\u00ed operaci nebude pod\u00edlet.<\/p>\n\n<p>D\u00edky re\u017eimu 42 tedy nikdo neplat\u00ed z\u00e1lohu na DPH.<\/p>\n\n<p>Na druhou stranu, i kdy\u017e se celn\u00ed re\u017eim 42 m\u016f\u017ee uk\u00e1zat jako vhodn\u00fd, s ohledem na celn\u00ed a da\u0148ov\u00e9 p\u0159edpisy m\u016f\u017ee b\u00fdt jeho realizace dost komplikovan\u00e1. T\u00edm sp\u00ed\u0161, \u017ee da\u0148ov\u00e1 a celn\u00ed spolupr\u00e1ce mezi st\u00e1ty usnad\u0148uje v r\u00e1mci re\u017eimu 42 kontroly.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Pro\u010d vyu\u017e\u00edt ad hoc da\u0148ov\u00e9ho z\u00e1stupce?<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/faire-appel-a-un-mandataire-fiscal-ponctuel-1024x683.jpg\" alt=\"\" class=\"wp-image-115543\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/faire-appel-a-un-mandataire-fiscal-ponctuel-1024x683.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/faire-appel-a-un-mandataire-fiscal-ponctuel-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/faire-appel-a-un-mandataire-fiscal-ponctuel-768x513.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/faire-appel-a-un-mandataire-fiscal-ponctuel-1200x801.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/faire-appel-a-un-mandataire-fiscal-ponctuel.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Vyu\u017eit\u00ed ad hoc da\u0148ov\u00e9ho z\u00e1stupce<\/figcaption><\/figure>\n\n<p>Jak ji\u017e bylo \u0159e\u010deno, spole\u010dnosti usazen\u00e9 v Evropsk\u00e9 unii, kter\u00e9 realizuj\u00ed dovoz zbo\u017e\u00ed p\u016fvodem ze t\u0159et\u00edho st\u00e1tu prost\u0159ednictv\u00edm celn\u00edho re\u017eimu 42, mus\u00ed b\u00fdt registrovan\u00e9 k DPH v zemi, kde dojde k celn\u00edmu odbaven\u00ed.<\/p>\n\n<p>Nicm\u00e9n\u011b mohou b\u00fdt od registrace k DPH osvobozeny, pokud jmenuj\u00ed ad hoc da\u0148ov\u00e9ho z\u00e1stupce.<\/p>\n\n<p>D\u00edky jmenov\u00e1n\u00ed ad hoc da\u0148ov\u00e9ho z\u00e1stupce <strong>m\u016f\u017ee dovozce zaregistrovat celn\u00ed operace podl\u00e9haj\u00edc\u00ed re\u017eimu 42 spolu s dod\u00e1vkami uvnit\u0159 Spole\u010denstv\u00ed pod \u010d\u00edslem DPH sv\u00e9ho ad hoc da\u0148ov\u00e9ho z\u00e1stupce<\/strong>. Tyto informace budou rovn\u011b\u017e uveden\u00e9 v p\u0159\u00edslu\u0161n\u00e9m p\u0159izn\u00e1n\u00ed k DPH a prohl\u00e1\u0161en\u00ed o obchodu se zbo\u017e\u00edm (DEB).<\/p>\n\n<p>V\u00edce informac\u00ed o na\u0161ich slu\u017eb\u00e1ch: <a href=\"https:\/\/www.asd-int.com\/cs\/ad-hoc-danovy-zastupce-francie\/\">Ad hoc da\u0148ov\u00fd z\u00e1stupce ve Francii \u2013 celn\u00ed re\u017eim 42<\/a><\/p>\n\n<p>Pozn\u00e1mka: pokud dovozn\u00ed spole\u010dnost spl\u0148uje n\u011bkterou z n\u00ed\u017ee uveden\u00fdch podm\u00ednek, nelze ad hoc da\u0148ov\u00e9ho z\u00e1stupce jmenovat. \u00a0<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Dovozce ji\u017e m\u00e1 registra\u010dn\u00ed \u010d\u00edslo DPH v \u010dlensk\u00e9m st\u00e1t\u011b ur\u010den\u00ed;<\/li>\n\n\n\n<li>Dovozce prov\u00e1d\u00ed celn\u00ed operace, kter\u00e9 nejsou p\u0159edm\u011btem celn\u00edho re\u017eimu 42. Proto se mus\u00ed zaregistrovat k DPH a podat p\u0159ehled DEB;<\/li>\n<\/ul>\n\n<p>Jako da\u0148ov\u00fd z\u00e1stupce <strong>ASD Group se postar\u00e1 o v\u0161echny va\u0161e formality t\u00fdkaj\u00edc\u00ed se DPH a mezin\u00e1rodn\u00edch dan\u00ed<\/strong>. Nav\u00edc na\u0161i odborn\u00edci v\u00e1m pom\u00e1haj\u00ed zajistit bezpe\u010dnost va\u0161\u00ed \u010dinnosti a dohl\u00ed\u017eej\u00ed na va\u0161e dodr\u017eov\u00e1n\u00ed platn\u00fdch celn\u00edch p\u0159edpis\u016f.<\/p>\n\n<p>V\u00edce informac\u00ed o re\u017eimu 42 a o dal\u0161\u00edch celn\u00edch re\u017eimech\u00a0<a href=\"https:\/\/www.asd-int.com\/cs\/kontakt\/\">v\u00e1m poskytnou p\u0159\u00edmo odborn\u00edci ASD Group<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Celn\u00ed re\u017eim 42 je v sou\u010dasnosti nejb\u011b\u017en\u011bj\u0161\u00ed. Zjist\u011bte, jak\u00e1 jsou jeho specifika a obecn\u00e9 z\u00e1sady.<\/p>\n","protected":false},"author":36,"featured_media":115531,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3577],"tags":[2061],"pays":[],"class_list":["post-115889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-celni-povinnosti","tag-vse-cs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V \u010dem spo\u010d\u00edv\u00e1 celn\u00ed re\u017eim 42? | ASD Group<\/title>\n<meta name=\"description\" content=\"Celn\u00ed re\u017eim 42 je v sou\u010dasnosti nejb\u011b\u017en\u011bj\u0161\u00ed. 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