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652 THE ACT
of October 26, 2004 on State Administration Bodies in the Field of Customs and on Amendments and Supplements to Some Acts

The National Council of the Slovak Republic has adopted a resolution on the following Act:
Art. I
Section1 Subject of Regulation
This Act amends
a)	the position, organization, power, and competence of state administration bodies in the field of customs and
b)	the duties, authority, and means of the custom’s officer.1)
Section2 State Administration Bodies in the Field of Customs
(1)	State administration bodies in the field of customs are:
a)	The Ministry of Finance of the Slovak Republic (hereinafter referred to as the "Ministry"),
b)	The Customs Directorate of the Slovak Republic (hereinafter referred to as the "Customs Directorate"),
c)	Customs Offices,
d)	The Customs Criminal Office.

(2)	The Customs Directorate, Customs Offices and Customs Criminal Office form the Customs Administration.
(3)	Customs officers form an armed corps (hereinafter referred to as "Customs Administration Corps") and fulfil assignments pursuant to this Act, specific regulations,2) other generally binding legal regulations and international agreements by which the Slovak Republic is bound (hereinafter referred to as "international agreement"), in the Customs Directorate, Customs Offices and Customs Criminal Office, unless this Act stipulates otherwise.
Customs officers fulfil the tasks of the Customs Administration in service relation-
Section3 Customs Administration
ship/

a)	exercises supervision over the observance of laws, specific regulations,2) 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,4) and takes measures for the prevention of illegal action in the import, export, and transit of goods and
b)	fulfils tasks

1.	in the field of customs policy, specific customs formalities rates of duty, dutiable value, nomenclatural classification of goods, origin of goods, statistics of trade with third countries, (hereinafter referred to as "customs statistics") and statistics of trade between Member States of the European Union,5)
2.	in the field of administration of indirect taxes,6)
3.	in the field of determination of responsibility of persons for violation of legal regulations,7) the execution of which is entrusted to it by this Act and other generally binding regulations in the field of customs (hereinafter referred to as a "customs regulation"),
4.	stipulated by a specific regulation,8)
c)	exercises supervision over the observance of specific regulations.9)
(2) The General Director of the Customs Directorate exercises authority over the Customs Administration. The General Director of the Customs Directorate is appointed and dismissed by the Minister of Finance of the Slovak Republic (hereinafter referred to as the "Minister").
Customs Administration Relations with State Bodies,
Legal Entities, Natural Persons
and Foreign Countries

(1) When fulfilling tasks, the Customs Administration cooperates with the Police Force and other armed corps, the Armed Forces of the Slovak Republic, state bodies, higher territorial units and municipalities, other legal entities and natural persons.
(1) The Customs Administration
:) Section 2 Par. 1 of Act No. 200/1998 Coll., on civil service of customs officers and on amendments and supplements to some other Acts as amended
2)	For instance, Council Regulation (EEC) No. 2913/92 of October 12, 1992, by which the European Communities Customs Code is constituted (Official Journal of the European Communities L 253, 19/10/1992) as amended.
3)	Act No. 200/1998 Coll. as amended.
4)	Section 2, letter c) of Act No.199/2004 Coll., the Customs Act and on amendments and supplements to some Acts.
5)	For instance, Regulation (EC) No. 638/2004 of the European Parliament and of the Council of March 31, 2004 on Community statistics relating to the trading of goods between Member States and on repealing Council Regulation (EEC) No. 3330/91 (Official Journal of the EU L 102, 7/4/2004).
6)	For instance, Act No. 98/2004 Coll., on excise duty on mineral oil, Act No. 105/2004 Coll., on excise duty on alcohol and on amendment and supplement to some Acts, Act No. 467/2002 Coll., on the production and placing of alcohol on the market as amended, Act No. 104/2004 Coll. on excise duty on wine as amended by Act No. 556/2004 Coll., Act No. 107/2004 Coll., on excise duty on beer as amended by Act No. 556/2004 Coll., Act No. 106/2004 Coll. on excise duty on tobacco products as amended by Act No. 556/2004 Coll.
7)	For instance, Section 12 of Act No. 141/1961 Coll. on criminal court proceedings (the Code of Criminal Procedure).
s) For instance, Act No. 222/2004 Coll. on value added tax as amended by Act No. 350/2004 Coll., Act No. 264/1999 Coll. on technical requirements for products and on conformity assessment and on amendments and supplements to some Acts as amended. 9) For instance, Act No. 98/2004 Coll. © Forma, s.r.o.

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(2)	The Customs Administration cooperates with international organizations and with customs administrations of other states to the extent and under the terms stipulated by legally binding acts of the European Communities and European Union, international agreement or treaty between the parties concerned.
(3)	The Customs Administration can also fulfil the tasks of the customs administration abroad, if it follows the international treaty, or on the basis of an agreement between the parties concerned. The Minister decides on dispatching customs officers for Civil Service abroad at the suggestion of the General Director of the Customs Directorate.
(4)	The Minister may dispatch customs officers for the fulfilment of assignments of the Customs Administration abroad to international organizations or to customs administrations of other states at the suggestion of the General Director of the Customs Directorate in accordance with the Ministry of Foreign Affairs of the Slovak Republic. The Government of the Slovak Republic decides on dispatching customs officers abroad to peace-keeping missions.10)
Section5
(1)	The customs officer is authorized to work abroad, where he is dispatched for the fulfilment of Customs Administration’s assignments,
a)	according to the conditions, to the extent and in the way stipulated by international agreement or
b)	on the basis of a decision of the Government of the Slovak Republic about his dispatch to peace-keeping missions.
(2)	A specific regulation applies to the dispatch of the customs officer abroad pursuant to Section 4.3)
Customs Administration Symbols
(1)	The Customs Administration symbols are an Emblem of the Customs Administration, Standard of Customs Administration Corps (hereinafter referred to as the "Standard") and symbol of the customs.
(2)	Customs Administration Emblem is a symbol of membership of the Customs Administration. It is used for the identification of an official uniform, buildings, motor vehicles, documents and papers, embellishment of conference rooms, for portraying the seal of the Customs Administration works, a badge and decoration.
(3)	 The Standard is a symbol of customs honour, bravery, and discipline. The Minister hands over the Standard of the Customs Administration Corps, into the hands of the General Director of the Customs Directorate.
The Standard is placed with the General Director of the Customs Directorate in the Customs Directorate area and in the event of fulfilling extraordinary state tasks it is placed in the area of the fulfilment of these extraordinary tasks. All customs officers are obliged to protect and defend the Standard and must not allow its destruction or dishonour. The Standard is used during 

a)	 ceremonial occasions, musters in a set shape and during a general’s march,
b)	appointment to a position of the Customs Office Director, Director of the Department of the Customs Directorate, Deputy General Director of the Customs Directorate, if it is the customs officer, and the General Director of the Customs Directorate,

c)	elevation to the rank of a Senior Customs Advisor and to a higher rank,
d)	taking an oath of office.

(4)	The Symbol of the customs is a symbol of the ancientness of the customs profession and customs. It is used independently or as a part of an emblem of the Customs Administration and Standard. It is used independently as a part of the identification of the official uniform and for the purposes pursuant to paragraph 2, if an Emblem of the Customs Administration is not used for this purpose.
(5)	Description of symbols, dimensions of the Standard and its individual parts, National Emblem dimensions and its placement on the face of the Standard is stipulated by the generally binding legal regulation that shall be issued by the Ministry.
The Ministry
The Ministry as a central body of the state administration for the field of customs fulfils the tasks as follows:
a)	it works out the concept of the customs policy and the customs,
b)	it prepares draft bills and other generally binding legal regulations,
c)	it elaborates proposals of international agreements and treaties for the field of customs,
d)	it decides on appeals against decisions of the Customs Directorate and reviews its decisions in outside appeal proceedings,
e)	it approves the opening and closing of customs/border crossings and change of their character,

f)	it determines the internal organizational structure of the Customs Directorate at the suggestion of the General Director,
g)	further tasks stipulated by this Act or specific regulations.11)
The Customs Directorate
(1)	The Customs Directorate executes its competence over the whole territory of the Slovak Republic
(2)	 The Customs Directorate is a budgetary organization with the registered office in Bratislava.
(3)	 The Customs Directorate fulfils the tasks as follows:

a)	it governs and controls Customs Offices and the Customs Criminal Office,
b)	fulfils assignments arising from international agreements,
c)	it forms, maintains, and operates information systems in which it collects, processes, keeps, hands in, uses, protects, and eliminates information on the facts and persons that commit criminal offences or if there is a justified suspicion that they will commit criminal offences in connection with infringement of customs regulations or tax assessments in the field of indirect taxes6) (hereinafter referred to as the "tax assessment"), or were broken in the field of competence of the Customs Administration or there is a justified suspicion, that they are breaking the public order, if this information was obtained during the fulfilment of the tasks in its competence; a specific regulation applies to these information systems,12)
a)	
10) Article 119 of the Constitution of the Slovak Republic.
n) For instance, Act No. 575/2001 Coll., on the organisation of the Government's operation and organisation of central state administration as amended.
12) Act No. 428/2002 Coll., on protection of personal data as amended by Act No. 602/2003 Coll.
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d)	it fulfils and secures tasks in the field of the fight against the illegal import, export, and transit of narcotic drugs, psychotropic substances, their precursors, protected plant and animal species and specimens,13) against the illegal transport of radioactive material and other highly dangerous substances, if it requires identification of persons that in any way participated in criminal offences in the section of narcotic drugs, psychotropic substances, their precursors, protected plant and animal species and specimens in connection with their import, export, or transit,
e)	it fulfils and secures tasks in the field of uncovering criminal offences committed in connection with infringement of customs regulations or tax assessments and the identification of their perpetrators,14)
f)	it executes activities in the position of the integrated customs tariff administrator,
g)	it executes the administration of nomenclature of the harmonized system and the administration of combined nomenclature,
h) it administrates tariff measures and controls their observance,
i) it regulates acceptance of guarantees in securing a liability to customs duty,
j) it coordinates the enforcement of rules of determination of customs value by Customs Offices,
k) it approves fitness of containers for the transport of bonded goods,
1) it coordinates activity of Customs Offices in the enforcement of rules of the origin of goods,
m) it secures the obtaining and processing of information for customs statistics on goods to which customs approved approval was assigned, and keeps customs statistics; secures obtaining, first processing, and data control for state statistics 15) and goods that are the object of trade between the Slovak Republic and Member States of the European Union, and activities connected with it,
n) it makes transactions that otherwise belong to the competence of Customs Offices and the Customs Criminal Office, if
1.	it requests the security of the state,
2.	danger to life, health, or property that threatens and may not be averted in any other way,
3.	 immediate intervention is necessary for reaching the objective monitored by customs regulations or tax assessments,
4.	, it is necessary to conceal Customs Office’s operations that are connected with operations in the competence of the Customs Directorate,
5.	it is necessary to verify the customs supervision’s standard secured by the Customs Office,

6. the General Director of the Customs Directorate decides so that,
o) it secures cooperation with state administration bodies in the fulfilment of the tasks pursuant to specific regulations,16)
p) it secures wage funds and material means of the Customs Administration from the funds allotted from the state budget,
q) it accounts for uniform application of specific regulations9) by the Customs Administration and suggests their changes,
r) it informs tax subjects of their rights and duties in matters of taxes,9)
s) it decides on appeals against decisions of Customs Offices and the Customs Criminal Office and reviews their decisions outside appeal proceedings,
t) it imposes sanctions pursuant to a specific regulation,17)
u) it approves the form of a unified customs document and the forms specified in a specific regulation18)
v) further tasks, if specific regulations so stipulate.19)
(4) In order to fulfil the tasks pursuant to this Act or a specific regulation8) the General Director of the Customs Directorate may establish a customs laboratory, customs institute and health service of the Customs Administration as special organization divisions of the Customs Directorate, determine their assignments and replace their managers.
The Customs Office
Section 9
(1)	The Customs Office executes its competence in a territorial district. List of territorial districts, list of Customs Offices and their registered offices is stipulated by a generally binding legal regulation that will be issued by the Ministry.
(2)	The Customs Office is an allowance organization connected to the Customs Directorate budget.
(3)	The Customs Office fulfils tasks as follows:

a)	it decides and executes transactions in matters of customs supervision, unless this Act or a specific regulation19) stipulates otherwise,
b)	it decides on the detention and seizure of goods and on the securing and forfeiture of goods or an article pursuant to a specific regulation,20)
c)	it decides on the refund of customs duty or excusing of customs duty and tax refund pursuant to a specific regulation,9)
d)	it permits the deferment of payment of customs duty and other payment facilities
a)	
For instance, Act No. 219/2003 Coll. on handling chemical substances that may be abused for the illegal production of narcotic drugs and psychotropic substances and on amendment of Act No. 455/1991 Coll. on licensed trade (Trade Act), as amended, Act No. 237/2002 Coll. on trade with endangered species of wild fauna and flora and on change and amendments and supplements to some Acts, as amended, Act No. 543/2002 Coll. on nature and landscape protection as amended. Section 158 of Penal Code. Act No. 540/2001 on state statistics For instance, Act No. 219/2003 Coll.
Act No. 26/2002 Coll. on the conditions and control of import, export, and mediatory activities concerning goods, technologies subject to international control mode, and on amendment of Act No. 179/1998 Coll. on trade in military material and on the supplement to Act No. 455/1991 Coll. on licensed trade (Trade Act) as amended. Section 32 Par. 2 of Act No. 199/2004 Coll.
For instance, Act No. 199/2004 Coll., Act No. 222/2004 Coll. as amended by Act No. 350/2004 Coll., Act No. 98/2004 Coll., Section 14a of Act of the Slovak National Council No. 511/1992 Coll. on the administration of
taxes and charges and on modifications in the system of territorial financial authorities as amended.
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and permits deferment of payment of tax by instalments pursuant to a specific regulation,21)
e)	it approves the fitness of means of transport for the transport of bonded goods,
f)	it clarifies and hears offences pursuant to specific regulations,22) it uncovers and considers violation of customs law pursuant to specific regulations,23) it uncovers and considers infringement of tax assessments, uncovers criminal offences committed in connection with infringement of customs regulations or tax assessments and traces their perpetrators,14)
g)	it decides on the waiver of collection of interest on late payment pursuant to a specific regulation,24)
h) it levies arrears of customs duty25) and levies arrears of taxes, monetary payments imposed by a decision, cost of execution and cash expenses in execution proceedings pursuant to a specific regulation, 26)
i) it assesses, collects and records customs duty, assesses interests on late payment, and secures the fulfilment of a liability to customs duty by overpayments on another customs duty, it imposes and records taxes collected in accordance with tax assessments, prescribes tax rise and fulfils other tasks stipulated by tax assessments,
j) it searches for goods that escaped customs supervision,
k) searches for persons that infringed customs regulations or tax assessments, it finds out and prevents infringement of customs regulations or tax assessments, fights against smuggling, 27) 1) it executes an ex post control, 28)
m) in justified cases it secures and executes the escort of persons, means of transport and goods from the Customs Office of dispatch to the Customs Office of destination,
n) it regulates the movement of persons and means of transport and secures the observance of public order in the customs space,
o) it finds out, whether the goods and means of transport crossed the customs frontier in accordance with customs regulations or tax assessments and takes measures in the event of their infringement,
p) within the frame of its territorial district it creates, keeps, and operates information systems on persons that infringe customs regulations or tax assessments or there is a justified suspicion that they are violating customs regulations or tax assessments,
q) it secures obtaining information for customs statistics on goods to which a customs approval was assigned, keeps a database on the import, export of goods; secures obtaining, primary processing

and control of data for state statistics 15) on goods that are the object of trade between the Slovak Republic and Member States of the European Union, and activities connected with it,
r) it assigns a customs  registration number for the purposes of a customs procedure, if the declarant or his representative have not been assigned another number by relevant bodies of the Slovak Republic,
s) it carries out a check pursuant to a specific regulation,29)
t) it informs tax subjects on their rights and duties in matters of taxes,9)
u) it fulfils tasks arising from international agreements in the extent of the General Director of the Customs Directorate commission 
v) further task, if specific regulations stipulate so.19)
(4)	Internal organizational structure of Customs Offices determines The General Director of the Customs Directorate determines the internal organizational structure of Customs Offices at the suggestion of the Director of the Customs Office.
(5)	Organization units of the Customs Office are branches of the Customs Office and stations of the Customs Office that are established by the General Director of the Customs Directorate at the suggestion of the director of the Customs Office.
(6)	 The General Director of the Customs Directorate can decide that parts of the organizational structure of Customs Offices, branches of Customs Offices and stations of Customs Offices from the field of uncovering criminal offences committed in connection with infringement of customs regulations or tax assessments and from the field of operatively investigative activity will be subordinated to the Customs Criminal Office.
(7)	The Director is at the lead of the Customs Office.  The General Director of the Customs Directorate replaces and dismisses the Director of the Customs Office.
(8)	The Manager is at the head of the Customs Office branch and Customs Office station. The Director of the Customs Office replaces and dismisses the Customs Office Branch Manager and the Customs Office Station Manager.
(9)	The border Customs Office is the Customs Office that executes its competence at railway stations, ports, air-ports, post offices, and other places, if it exercises entry customs supervision and output customs supervision, the inland Customs Office is another Customs Office.
(5)	
21)	59) Slovak National Council Act number 511/1992 Coll. as amended.
22)	For instance, Section 71 and 72 and Section 80 through 84 of Act No. 199/2004 Coll.
23)	70) Section 70, 72 through 79 of Act No. 199/2004 Coll.,
24)	Art. 232 of Council Regulation (EEC) No. 2913/92 as amended.
25)	Section 61 of Act No. 199/2004 Coll.
26)	17) Slovak National Council Act No. 511/1992 Coll. as amended.
27)	Article 1 of International Convention on Mutual Administrative Assistance for the Prevention, Investigation, and Repression of Customs Offences (Notice No. 347/2000 Coll.).
28)	Art. 78 of Council Regulation (EEC) No. 2913/92, as amended.
29)	For instance, Council Regulation (EEC) No. 4045/89 of December 21, 1989 on scrutiny by Member States of transactions forming part of the system of financing the guarantee section of the European Agricultural Guidance and Guarantee Fund (EAGGF), executed by member states, and on repealing Directive 77/435/EEC as amended (Official Journal of the European Communities L388, 30/12/1989), Council Regulation (EEC) No. 386/90 of February 12, 1990 on the monitoring carried out at the time of export of agricultural products receiving refunds or other financial amounts (Official Journal of the European Communities L042, 16/02. 1990) as amended by Commission Regulation (EEC) No. 163/94 of January 24, 1994 (Official Journal of the European Communities L024, 29/01/1994) as amended by Commission Regulation (EC) No. 2090/2002 of November 26, 2002 on laying down detailed rules for applying Council Regulation (EEC) No. 386/90 (Official Journal of the European Communities L322, 27/11/2002).
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10
The Customs Office in Bratislava issues binding information on a nomenclatural classification of goods and binding information on the origin of goods; this competence is executed over the whole territory of the Slovak Republic.
Section 11, The Customs Criminal Office
(1)	The Customs Criminal Office executes its competence over the whole territory of the Slovak Republic. The Customs Criminal Office is based in Bratislava.
(2)	The Customs Criminal Office is an allowance organization connected to the Customs Directorate budget.
(3)	The Customs Criminal Office fulfils tasks as follows:

a)	it fulfils the tasks of a central coordination unit and further tasks arising from international agreements30) in a defined field,
b)	it forms, maintains, and operates information systems,
in which it collects, processes, keeps, hands in, protects, and eliminates information on the facts and persons that committed criminal offences or there is a justified suspicion that they are committing criminal offences in connection with infringement of customs regulations, or tax assessments, or that infringed them in the field of the Customs Administration competence or there is a justified suspicion that are violating public order, a specific regulation applies to these information systems,12)
c)	it fulfils and secures tasks in the filed of the fight against the illegal import, export, and transit of narcotic drugs and psychotropic substances, their precursors, protected plant and animal species and specimens,13) against the illegal transport of radioactive and highly dangerous material, if it requires the identification of persons that in any way partake in criminal offences committed in the section of narcotic drugs and psychotropic substances, their precursors and protected plant and animal species and specimens in connection with their import, export, or transit,
d)	it secures and executes customs supervision in accordance with customs authorities of other states in concealed manner of delivery or another concealed manner of monitoring31) (hereinafter referred to as "monitored delivery"), if there is a justified assumption that the consignment contains narcotic drugs, psychotropic substances, their precursors, protected plant and animal species and specimens 13), for which a relevant permit was not issued or other article for the possession of which a special permit is necessary,32) articles meant for committing a criminal offence or articles coming from a criminal offence in the interest of finding persons that take part in handling this consignment,
e)	it fulfils and secures tasks in the field of uncovering and

investigation of criminal offences committed in connection with infringement of customs regulations or tax assessments and finding their perpetrators,
f)	it pursues transactions that otherwise belong to the competence of Customs Offices, if
1.	it is required by the security of the state,
2.	danger to life, health or property threatens and it is not possible to avert in any other way,
3.	 immediate intervention is necessary in order to reach an objective monitored by customs regulations and tax assessments,
4.	 it is necessary to conceal Customs Office’s transactions that are connected with transactions in the field of activity of the Customs Criminal Office,
5.	it is necessary to verify the standard of customs supervision secured by the Customs Office,
g)	it secures coordination with state administration bodies in a defined field during the fulfilment pursuant to specific regulations,16)
h) it searches for persons that infringed customs regulations or tax assessments, finds out and prevents infringement of customs regulations and tax assessments, fights against smuggling,27)
i) it secures the safety of transport of goods detained by customs authorities, provides escort of persons suspected of committing a criminal offence and
j) further tasks, if specific regulations so stipulate.19)
(4) The Director is at the head of the Customs Criminal Office. The General Director of the Customs Directorate replaces and dismisses the Director of the Customs Criminal Office.
(5) Internal organizational structure of the Customs Criminal Office is determined by the General Director of the Customs Directorate at the suggestion of the Director of the Customs Criminal Office’s official intervention unit; is a part of the organizational structure of the Customs Criminal Office.
Customs Officer’s Duties
12
(1)	The customs officer is, during the fulfilment of Customs Administration tasks in service relationship (hereinafter referred to as the "line of duty"), obliged to pay attention, so that in connection with it an unfounded detriment does not arise to another person and that possible interference with its rights and liberties do not exceed the degree necessary for reaching the purposes pursued by his line of duty.
(2)	The customs officer is obliged in duty connected with an interference with rights and liberties of a person to acquaint it with its rights in the first operation, and if it is not possible with regard to the circumstances of a case, immediately after that obstacle ceases to be.
13
 (1) The customs officer is obliged during his line of duty and 
For instance, Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on mutual assistance and cooperation between customs administrations (signed in Brussels on December 18, 1997), Convention drawn up on the basis of Article K.3 of the Treaty on European Union on using information technologies for customs purposes (signed in Brussels on July 26, 1995) as amended by supplementing the Protocol related to the creation of databases of customs identification complexes (signed in Brussels on May 8, 2003).
Article 11 of the United Nations Convention against the illicit traffic in narcotic drugs and psychotropic substances (Notice No. 462/1991 Coll.). For instance, Act No. 98/2004 Coll., Act No. 190/2003 Coll. on weapons and ammunition and on amendment and supplement to some Acts.
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outside the line of duty to execute official intervention within this Act, if a criminal offence, misdemeanour is committed in connection with infringement of customs regulations or tax assessments,22) violation of customs law or other administrative violation or its suspicion that such an offence, misdemeanour, violation of customs law or other administrative violation will be committed.
(2) Official intervention is stipulated by this Act and within it the executed activity of a customs officer, during which the basic rights and liberties of a person are directly intervened.
14
(1)	The customs officer is not obliged to carry out official intervention, if
a)	he is not professionally educated or trained for its execution or if the nature of official intervention requires such professional education or training,
b)	his state of health and influence of medicine or other substances substantially decreases his ability to act,
c)	important interest of the duty prevents it,
d)	with regard to the concrete situation it is not assumed that intervention will be carried out.

(2)	If the customs officer is prevented from carrying out official intervention by reasons stated in paragraph 1, he shall notify the nearest Customs Office of the need to carry out official intervention.
(3)	An important interest of the line of duty pursuant to paragraph 1 letter c) will be, if the customs officer carries out or secures

a)	direct persecution of a perpetrator of a crime who commits it in connection with an infringement of customs regulations or tax assessments,
b)	an operatively investigative activity or uses information-technical means,
c)	official intervention under the uniform command,
d)	official intervention, which failure to complete would have more serious consequences than non-performance of new official intervention or measure necessary for removal of a direct threat.
(4)	In the event of fulfilling the tasks pursuant to paragraph 3, however, the customs officer is obliged to carry out official intervention for removal of a direct threat, if there is evidently 
a)	a threat to life or health or if serious property damage threatens,
b)	a threat to the fulfilment of a more important task than the task that he is fulfilling.
(5)	Serious damage is pursuant to paragraph 4 letter a) such damage that is evidently greater than damage that is incurred by non-performance of official intervention.
15
(1)	The customs officer is obliged during carrying out official intervention to use a call corresponding with official intervention.
(2)	If it is required by the nature of official intervention, in particular with regard to the relevance of official intervention and possible consequences of its application, the customs officer shall use the words "in the name of the law" before the call. 

(3)	Everyone is obliged to obey the customs officer’s call in the event of carrying out official intervention.
(4)	It is proceeded against the one who will not obey the call of the custom’s officer pursuant to a specific regulation33).
Section 16 Proving pertinence
(1)	The customs officer is obliged to prove his pertinence to the Customs Administration before official intervention, if it is permitted by the nature and circumstances of official intervention, in particular with regard to the immediacy of a threatening and continuing attack of a person against whom the customs officer intervenes.
(2)	The customs officer proves his pertinence to the Customs Administration 
a)	by the official uniform with the identification number,
b)	service card,
c)	a badge or
d)	verbal statement "Customs Administration".

(3)	The customs officer proves his pertinence by verbal statement "Customs Administration" only in rare cases, when circumstances of official intervention do not enable proof of this pertinence by the official uniform with the identification number, service card or badge. The customs officer proves himself by the official uniform with the identification number, service card or badge, only as far as the circumstances of an official intervention permit.
(4)	The customs officer in the official uniform with the identification number proves his pertinence to the Customs Administration also by
a service card and with regard to circumstances also by verbal statement when entering objects where access is controlled by an authorized person, or if he is asked for it during official intervention.
(5)	The customs officer in the official uniform with the identification number does not prove himself by a service card during official intervention to ae person that is evidently under the influence of alcoholic beverages, narcotic drugs, or psychotropic substances, a person caught in a criminal offence or misdemeanour 22) committed in connection with infringement of customs regulations and tax assessments, a person armed with a gun, 34) a person that has been taken in custody, and a person that disturbed the customs frontier.
(6)	The customs officer in civilian clothes proves his pertinence to the Customs Administration compulsorily before the beginning of official intervention by a verbal statement and service card or a badge.
(7)	In cases mentioned in paragraph 5, the customs officer in civilian clothes proves his pertinence to the Customs Administration by a verbal statement and service card only in the case, if it is permitted by the circumstances and conditions of official intervention, in particular with regard to the need of an immediate intervention.
(8)	The customs officer must not release a service card or a badge from his hands during proving his pertinence to the Customs Administration. If asked he will show only the front of a service card, he is not obliged here at to

33)	Section 72 Par. 1 letter 1) Section 1 of Act No. 199/2004 Coll.
34)	Section 89 Par. 4 of Penal Code.
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report his first name and surname, rank nor classification of office.
Customs Officer’s Authorizations
Section 17 Authorization to Demand an Explanation
(1)	The customs officer is authorized to request a necessary explanation from the person that may contribute to clarification of the facts necessary for uncovering a customs offence, 22) violation of customs law23) or infringement of tax assessments and to detection of their perpetrators, as well as discovering goods and articles that escaped customs supervision or goods and articles in which specific regulations6) were infringed. In case of need, the customs officer is authorized to call on a person to present itself at once or at a given time to the Customs Office for the purposes of drawing up a record and explaining itself.
(2)	An explanation can be refused only by someone for whom it would cause a danger of prosecution for a criminal offence or danger of recourse for a misdemeanour, violation of customs law or another administrative violation to himself or a close person35), or someone that is bound by a secret of confession or information secrecy inviolability, that was entrusted verbally or in writing under the confidentiality condition, if he is commissioned to provide pastoral care.
(3)	An explanation must not be requested from someone that has notified that he would infringe the duty of confidentiality imposed or accredited by the law and has not been relieved of this duty.
(4)	The customs officer is obliged to advise on a possibility to refuse an explanation pursuant to paragraphs 2 and 3.
(5)	The one who presents himself upon the call pursuant to paragraph 1, is entitled toa  refund of necessary expenses and a refund of wages that he demonstrably missed 36) (hereinafter referred to as a "refund"). A refund is provided by the Customs Administration. The one who presented himself only in his own interest or as a consequence of his illegal action is not entitled to a refund.
(6)	An entitlement to a refund pursuant to paragraph 5 must be exercised within eight days from the day when a person that was called upon presented itself, otherwise it ceases to exist; it is necessary to advise a person that was called upon about it.
(7)	If a person that was called upon does not comply with the call pursuant to paragraph 1 without apology or without serious reasons, the customs officer can have it taken in to the nearest Customs Office, so that a record can be drawn up with it on providing an explanation.
The customs officer will draw up an official record on taking in custody.
(8)	The record of explanation must be drawn up with a person that was taken in custody without unreasonable delay.
(9)	The customs officer is obliged to deliver a person that was taken in to bodies active in criminal proceedings or another relevant body, if he shall ascertain such reasons from the provided explanation; otherwise he shall release a person at once. He will produce an official record on delivery of a person.

Section 18 Authorization to Request Information
The customs officer is authorized to request necessary information from a person that may contribute to clarification of the fact essential for uncovering a criminal offence committed in connection with infringement of customs regulations or tax assessments and for detection of its perpetrator.
Section 19 Authorization to Request Proof of Identity
(1)	The customs officer is authorized, if it is necessary for the fulfilment of the Customs Administration tasks, to call on a person to prove its identity by a valid identity card, passport, travel document of an alien provided with a valid entry visa to the Slovak Republic, or a residence permit or alien permanent residence.
(2)	In place of an identity document pursuant to paragraph 1 it is possible to present a valid

a)	member of the National Council of the Slovak Republic card.
b)	member of the Government of the Slovak Republic card,
c)	service card of a judge,
d)	service card of a prosecutor,
e)	service card of a member of an armed corps,
 f)	a certificate of delivery, loss, or theft of an identity card.
(3)	If a person that was called upon shall refuse to prove its identity pursuant to paragraph 1 or 2, the customs officer is authorized
to take in this person to the Customs Office for the purpose of discovering its identity.
(4)	If a person that was called upon can not prove its identity pursuant to paragraph 1 or 2 and neither can credibly prove its name and surname, date of birth, and address of permanent residence, the customs officer is authorized to take in a person to the Customs Office and ask the relevant division of the Police Force to discover the identity.37)
(5)	If the customs officer does not find out the person’s identity within 12 hours from its taking in, nor on the basis of the data in the register of citizens and if there is a suspicion, that a natural person states untrue data about itself, he is obliged to deliver this person to the nearest division of the Police force.
(6)	The customs officer is obliged to deliver the person that was taken in to bodies active in criminal proceedings, another body or relevant facility, if reasons for its delivery are found; otherwise he shall release the person that was taken in at once.
(7)	If the person that was taken in is declared to be missing, the customs officer shall inform the one who notified of its being missing. If it is an underage person, they will deliver it to the legitimate representative, relevant body or facility; if it is a person deprived of legal capacity, they shall deliver it to the legitimate representative or relevant-
(3)	
35) 116 of Civil Code.
  36)  For instance, Section 136 of Act No. 311/2001 Coll., Labour Code, Act No. 382/2004 Coll. on experts, interpreters and translators and on amendments and supplements to some Acts.
37)	Section 18 Par. 5 of the Slovak Republic National Council Act No. 171/1993 Coll. on the Police Force.
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facility and if it is a mentally ill person, they shall deliver it to the relevant facility.
(8) The customs officer will draw up an official record on taking in and delivery of a person.
Section 20 Authorization for Inspection of a Person
(1)	In case of a justified suspicion, that the person has the goods that are subject to customs supervision, the customs officer is authorized to carry out an inspection of this person. An inspection of the person can be done by a person of the same sex only.
(2)	An inspection of the person can be carried out only if the customs officer’s call for the release of goods that are subject to customs supervision is unsuccessful.
(3)	An inspection will be carried out in the presence of a neutral person of the same sex; it does not apply if, during the inspection, its life or health could be endangered. The customs officer will produce a record on the affirmation of a neutral person.
(4)	In the event that the inspected person puts up passive resistance, the customs officer is authorized to carry out taking off individual parts of clothing of an inspected person, so that he becomes convinced reliably, whether the person transports goods in the clothing or on the body that are subject to customs supervision, and command the person to undergo a medical examination in order to achieve the purpose that is pursued by it. If the person has to undergo medical examination, the customs officer is obliged to acquaint this person with the reasons for medical examination and advise it on the possibility to lodge an objection to the medical examination for the reasons stipulated by specific regulations.38)
(5)	The customs officer is obliged to produce an official record on carrying out an inspection of a person. The generally binding legal regulation that will be issued by the Ministry, shall stipulate particulars of an official record on carrying out an inspection of a person and particulars of a record on affirmation of a neutral person’s participation in the inspection.
Section 21 Authorization for the Detention of a Person
(1) The customs officer is authorized to detain a person in the line of duty,
a)	that through its action directly threatens its life, its health or its property or life, the health or property of other persons,
b)	caught in a misdemeanour 22) committed in connection with infringement of customs regulations or in which there is a suspicion, that withdrew goods from customs supervision, or in which there is a suspicion that infringed tax assessments, if it is indispensably necessary for the proper detention of an article,
c)	for a justified suspicion from committing a criminal offence in connection with infringement of customs regulations or tax assessments, if it is necessary for finding out its identification, prevention of flight, or securing of evidence.

(2)	The customs officer is obliged to notify the person of the reasons for the detention before carrying out the detention.
(3)	The customs officer is obliged to deliver the detained person to bodies active in criminal proceedings or another relevant body if he finds out that there are reasons for its delivery after carrying out the operations.
(4)	If the customs officer does not deliver the person to bodies active in criminal proceedings or another relevant body pursuant to paragraph 3, he must release the person at once. The detention of a person for reasons specified in paragraph 1 must not last longer than 24 hours from restraint of personal liberty.
(5)	The detained person will be allowed pursuant to paragraph 1 upon its request to notify some of its close persons or a lawyer of the detention. If it is a soldier, the customs officer shall notify the nearest military formation, and if it is a person that is underage, its legitimate representative.
(6)	The customs officer will draw up an official record on the detention and delivery of a person.
Section 22 Authorization for the Detention of an Article
(1)	If there is a justified suspicion that an article, goods, or papers connected with a criminal offence or misdemeanour22) committed in connection with infringement of customs regulations or violation of customs law pursuant to a specific regulation,23) or with infringement of tax assessments and if it is necessary for finding out the state of facts, the customs officer is authorized to detain them for the execution of necessary operations; the detention may last only till the decision of bodies active in criminal proceedings, in a misdemeanour and violation of customs law, 60 days from the day of the detention at the most.
(2)	The one who possesses an article, goods, or papers specified in paragraph 1, is obliged at the call of the customs officer to surrender them; it does not apply to a document the content of which concerns a circumstance, on which a ban to require an explanation is valid, except for a case when an exemption from the duty to keep the matter concealed or to the exemption from the duty of confidentiality came.
(3)	If an article, goods, or papers specified in paragraph 1 will not be surrendered upon the call, the customs officer can withdraw them.

(4)	An article, goods, or papers that were surrendered, released, taken over, or withdrawn, shall be returned to the one who surrendered them or from whom they were withdrawn or from whom they were taken over, if the reasons for the release, withdrawal, or taking over passed away; the provisions of specific regulations 39) apply to the detention of goods pursuant to this Act, unless this Act stipulates otherwise.
(5)	If the object of the detention is necessary for the execution of procedural operations, the customs officer will deliver it to the Customs Office or bodies active in criminal proceedings.
(6)	If the customs officer did not return an article, goods, or papers pursuant to paragraph 4, the Customs Office competent according to the duty classification of the customs office, that detained an article, goods or papers, shall issue
(4)	
38)	Act No. 576/2004 Coll. on healthcare, healthcare-related services and on amendments and supplements to some Acts.
39)	Section 64 of Act No. 199/2004 Coll.
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a decision on the detention, in which it will state reasons for which an article, goods, or papers were detained, their exact description and will deliver it to the person from which an article, goods, or papers were detained. This person may file an appeal against a decision on the detention of an article, goods, or papers within the period of 15 days from the day of delivery of a decision. An appeal has no dilatory effect.
(7)	Bodies active in criminal proceedings are obliged to return the object of the detention to the relevant Customs Office after closing a prosecution for a criminal offence for the execution of a customs procedure, and that is also if the court inflicted a penalty for its forfeiture, or if court inflicts that the object of the detention shall be seized.
(8)	If the owner of the object of the detention is not known, the customs officer will deliver the object of the detention to the relevant Customs Office.
(9)	The customs officer will draw up an official record on the detention, return, and delivery for the execution of procedural operations or storage of the object of the detention and will issue a certificate on the detention of an article. The official record and certificate must include sufficiently accurate description of the released, withdrawn, or delivered article, so that it may not be interchanged with another article.
Section 23 Authorization to Disarm
(1)	The customs officer is authorized to make sure whether the person that was taken in or detained does not bear a weapon and disarm it. The customs officer is authorized to carry out an inspection of the person for this purpose.
(2)	The customs officer is obliged to return a weapon that was taken away to the person that was taken in or detained, when it is released. Return of a weapon shall be confirmed by the affected person by its signature. If return of a weapon is prevented by legal reasons, the customs officer shall issue a confirmation on the withdrawal of the weapon to the affected person and will notify it that the weapon will be delivered to the division of the Police force, and shall arrange delivery of this weapon to this division immediately.
Section 24 Authorization to Ban Access to Designated Places
If it is required by the effective fulfilment of the tasks pursuant to this Act, the customs officer is authorized to command that for an indispensably necessary time persons do not enter designated places or do not stay there.
Section 25
Authorizations of the Customs Officer in Customs Supervision, in the Search for Goods
that Escaped Customs Supervision,
during an Ex-Post Control and during the Control of the Observance of Tax Assessments
(1) During the exercise of customs supervision or during the control of the observance of tax assessments, the customs officer is authorized to enter land that is not a part of habitation, warehouses, business, production, operational and non-residential rooms, where goods are found, that are subject to customs supervision or are subject to excise duties, to request documents about these goods

and e necessary explanation, to look into accountancy books and other records regardless of the way of their keeping and to produce necessary documentation.
(2) During the search for goods that escaped customs supervision or are subject to excise duties, and for documents on these goods, during the search for persons that transport such goods, store, sell by auction or sell, or during an ex post control, the customs officer is authorized to close rooms specified in paragraph 1 and public places and carry out their inspection, if there is a justified suspicion that persons, goods, or documents for which it searches, are found in these rooms or that the data mentioned in the customs declaration, on the basis of which the goods were released to the proposed customs regime, ise untrue.
Section 26 Authorization on the Territory of the Slovak Republic
On the territory of the Slovak Republic the customs officer is, during the fulfilment of the tasks pursuant to this Act, authorized in a way stipulated pursuant to specific regulations40) to give instructions for stopping a person and means of transport, carry out the customs control of luggage, means of transport, its freight, shipping and accompanying documents and control from the aspect of the observance of tax assessments. Stopping a person or means of transport and control of luggage, freight, shipping and accompanying documents must not pursue any other interest than the detection of goods that escaped customs supervision or goods about which there is a suspicion that it escaped customs supervision, finding out the identity of the person that took the goods away from customs supervision or took part in this taking away, as well as the execution of measures pursuant to specific regulations or tax assessments.
Section 27
Authorization for Overcoming Resistance or a Formed Obstacle
(1)	Everyone is obliged to obey the call, instruction, or command of the customs officer and tolerate the execution of his authorization pursuant to this Act.
(2)	If a person at which the execution of authorization of the customs officer stipulated in Sections 17 through 26 is directed, does not allow the execution of these authorizations, the customs officer is authorized after the previous unsuccessful call to overcome the resistance of such a person or an obstacle created by it by means and in a way pursuant to this Act. He shall produce a record concerning this measure.
Section 28
Authorization to Keep Dangerous
Substances and Forbidden Items
(1) The designated customs officer is authorized to keep, store, and use dangerous substances and forbidden items for the purposes of schooling, training, and exams. Such substances and articles are regarded to be, in particular, narcotic drugs and psychotropic substances, precursors, explosives, detonating objects, poisons, forged banknotes, stamps, and securities.

 For instance, Section 64 Par. 1 of the Slovak Republic National Council Act No. 315/1996 Coll. on road traffic.
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(2)	The customs officer is designated in writing for the purposes of paragraph 1 by an office41) that will secure that the designated customs officer became properly acquainted with his duties in dealing with dangerous substances and forbidden items before beginning to work with them.
(3)	During handling dangerous substances and forbidden items the designated customs officer is governed by a specific regulation.42)
Section 29
Information-Technical Means and Conditions of their Use
The Customs Administration is authorized to use information-technical means during
a)	uncovering exceptionally serious criminal offences committed in connection with infringement of customs regulations or tax assessments in the division
1.	of import, export, and transit of narcotic drugs, psychotropic substances and their precursors, poisons, radioactive material and weapons,
2.	the fight against economic criminal activity,
3.	customs and tax evasions, illegal financial operations or other wilful criminal offences, the proceedings of which are bound by international agreement,
b)	the detection of perpetrators of criminal offences as specified in letter a).
Section 30 Operative-Investigative Activity
(1)	An operative-investigative activity is usually a system of undisclosed intelligence measures executed by the Customs Administration for the purposes of the prevention, stoppage, detection, and documentation of criminal activity and finding their perpetrators, securing the safety of designated persons, securing protection of guarded objects, technically protected objects, and detection of persons and articles.
(2)	An operative-investigative activity is executed by designated organizational divisions of the Customs Administration, who are authorized to use also an official dog trained for scent work for this purpose.
Section 31 Means of an Operative-Investigative Activity
(1)	The means of an operative-investigative activity for the purposes of this Act are monitoring persons and articles, controlled delivery, 43) trap and safety technology and the use of persons acting in favour of the Customs Administration.
(2)	The Customs Administration is authorized to use the means of an operative-investigative activity in cases mentioned in Section 29 and for uncovering a wilful crime.
(3)	Monitoring persons for the needs of the Customs Administration is executed by the Customs Criminal Office or Police Force upon the

request of the General Director of the Customs Directorate or person authorized by him.
32
Special Funds
(1)	Special funds are earmarked budgetary means of the Customs Directorate that are used by the Customs Administration for the payment of expenses connected with the execution of operative-investigative activity.
(2)	The use of special funds and control is amended by the General Director of the Customs Directorate in an internal regulation.
Section 33 Persons Acting in Favour of the Customs Administration
(1)	A person acting in favour of the Customs Administration for the purposes of this Act is a natural person that  provides information in a concealed way and services to the Customs Administration in uncovering a crime.
(2)	The Customs Administration can keep records of persons acting in its favour only during the fulfilment of individual tasks.
Coercive Measures
Section 34
The Types of Coercive Measures and Their Application
(1)	Coercive measures that may be legitimately used by the customs officer in the line of duty, are
a)	grasps, grips, blows, and kicks in self-defence,
b)	instruments for overcoming resistance and averting attack,
c)	handcuffs,
d)	official dog,
e)	technical means for the prevention of the departure of a vehicle and for a forced stop of a vehicle,

f)	hit by a gun,
g)	threat by a weapon,
h) a warning shot in the air, i) use of a weapon.
(2)	The means for overcoming resistance and averting an attack are truncheons, tear gases, defence bars, and electric paralyser devices.
(3)	Before using coercive measures the customs officer is obliged to ask the person against which he intervenes to abandon an illegal action, with a warning that some coercive measures will be used. He may refrain from the call and warning only in the event that he is attacked himself, or if the life or health of another person is in danger and the matter cannot be postponed, or other circumstances are preventing it.
(4)	The customs officer decides which coercive measure will be used according to a concrete situation, so that he attains the purpose pursued by official intervention.
(2)	
41)	Section 4 Par. 2 of Act No. 200/1998 Coll.
42)	For instance, Act No. 139/1998 Coll. on narcotic drugs, psychotropic substances and preparations as amended.
43)	Section 88a of Code of Criminal Procedure.
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Section 35
Using Grasps, Grips, Blows,
and Kicks of Self-Defence and Means
for Overcoming Resistance
and Averting an Attack
(1)	The customs officer is authorized to use grasps, grips, blows, and kicks in self-defence and means for overcoming resistance and averting attack in order to
a)	 ensure the safety of another person or his own person from an attack, if the attack is not refrained from after the call, an attack causes an immediate threat, lasts or will continue according to all assumption,
b)	 prevent rowdiness, affray, wilful damage to property, or other abrasive manners,
c)	take in a person, detain or arrest a person that puts up active resistance,
d)	 prevent the forced entry of unauthorized persons to objects of the Customs Administration or to places where entry is forbidden.
(2)	The customs officer is authorized to use grasps and grips of self-defence, so that he can take in, detain, or arrest a person that puts up a passive resistance.
Section 36 Using Handcuffs
(1)	The customs office is authorized to use handcuffs 
a)	for binding the person that was taken in, detained, and arrested, if it puts up an active resistance or attacks other persons or the customs officer, or damages property after a call to refrain from such action,
b)	for mutual handcuffing of two or more persons that were taken in, detained, or arrested under the conditions mentioned in letter a),
c)	in the event of the execution of official intervention focused on the person that was taken in, detained, and arrested, if there is a justified concern that he is attempting an escape.
(2)	A person specified in paragraph 1 can be, if circumstances require, handcuffed even to a suitable object, but only for a time, while the reasons stated in paragraph 1 last.
Section 37 Using Official Dog
(1) The customs officer is authorized to use an official dog,
a)	to secure the safety of another person or own person, if after a call an attack is not refrained from, there is immediate danger of an attack, it lasts, or according to all assumptions it will continue,
b)	to prevent rowdiness, affray, wilful damage to property, or other abrasive manners,
c)	to prevent the forced entry of unauthorized persons to objects of the Customs Administration or to places where entry is forbidden,
d)	for pursuit of a person that does not stop upon a call near the customs frontier, attempts to escape, and can not be detained in any other way,

e)	for pursuit of a person that is a fugitive, if it should be detained or arrested,
f)	to force the person that is hiding, that should be detained or arrested, to break cover,
g)	for guarding the person that was taken in, detained, or arrested.
(2) The customs officer uses an official dog with a dog’s muzzle. If the nature and intensity of an attack permits, possibly for overcoming the person’s resistance he may use an official dog without a dog’s muzzle.
Section 38
Using Technical Means for the Prevention of Departure of Means of Transport and Forcible Stop of Means of Transport
(1)	The customs officer is authorized to use technical and other instruments in order to prevent the departure of means of transport, if the driver refuses, even after a repeated call, to submit to the customs officer’s activity in the line of duty and it is evident from its behaviour that he wants to drive away with the means of transport from the location.
(2)	On the territory of the Slovak Republic the customs officer is authorized to use a stop belt and other instruments for a forcible stop of means of transport, if the driver does not stop at the repeated call or sign of the customs officer given in a way stipulated pursuant to specific regulations40) and if there is a justified suspicion, that he will

a)	attempt to cross the customs frontier using force or
b)	 they are transporting in the means of transport wanted persons or goods that escaped customs supervision.
(3)	Other instruments pursuant to paragraphs 1 and 2 are in particular a company car, cart, constructional mechanisms, and other obstacles.
Section 39 Application of Hitting by a Gun
The customs officer is authorized to hit by a gun in necessary defence44) or in , exigency45) usually in a fight with an attacker, if his resistance can not be overcome in any other way.
Section 40
Using a Threat with a Weapon and a Warning Shot in the Air
The customs officer is authorized to use a threat by a weapon and a warning shot in the air, in order to
a)	secure the safety of another person or his person, if the person that was called upon does not refrain from an attack, there is an immediate threat of an attack, or it lasts, or it will continue according to all assumptions,
b)	the person that was taken in, detained, or arrested puts up active resistance,
c)	prevent rowdiness, affray, wilful damage to property or other abrasive 
a)	
Section 13 of Penal Code. Section 14 of Penal Code.
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manners through which public order is disrupted in the customs space,
d)	prevent the forced entry of unauthorized persons to objects or places  where entry is forbidden, using force,
e)	prevent the escape of a pursuable or guarded person, if it should be detained or arrested,
f)	prevent the crossing of the customs frontier using force.
Section 41 Using a Weapon
(1)	The customs officer is authorized to use a weapon only
a)	in legitimate self-defence 44) or in exigency,45)
b)	if a dangerous perpetrator against whom it is intervened does not surrender upon his call or is reluctant to break cover,
c)	if it is not possible to overcome resistance directed at the defeat of official intervention in any other way,
d)	to stop the escape of a dangerous perpetrator who can not be arrested in any other way,
e)	a person against which a threat by a weapon was used or a warning shot in the air, does not obey the call of the customs officer directed at securing the safety of his own person,

f)	if it is not possible to stop a means of transport, the driver of which seriously threatens life and health of persons by careless driving and does not stop upon the repeated call or sign of the customs officer given by the customs officer in a way stipulated pursuant to specific regulations40),
g)	to avert a dangerous attack that threatens an object or place, where entry is forbidden, after an unsuccessful call, so that an attack is refrained from,
h) to dispose of an animal that is endangering the life or health of the customs officer or other persons,
i) to force a means of transport to stop in a direct space of the customs frontier, the driver of which does not stop upon the repeated call or sign given pursuant to specific regulations40).
(2)	A weapon is understood pursuant to paragraph 1 to be a gun, stabbing weapon, or weapon of mass destruction.
(3)	Before using a weapon the customs officer is obliged to call upon the person against which he intervenes, to refrain from illegal action, together with a warning, that a weapon will be used.
Before using a gun the customs officer is obliged to use a warning shot. From a warning to warning shot in the air can be only be refrained in the event that he is attacked himself, if the life and health of another person is in danger, if the matter can not be postponed.
(4)	When using arms the customs officer is obliged to pay attention to required caution, in particular so that lives of other persons are not threatened and that he protects the life of the person against which he intervenes, as much as possible.
Section 42 Special Weapons and their Use
(1)	Special weapons are:
a)	a gun with a silencer,
b)	a gun with a device for illumination of the target.
(2)	The provisions S 39 through to 41 and S 45 through to 47 will be applied for the use of special weapons.

Official Interventions and Using Coercive 
Measures by the Customs Officer  in the Official 
 Intervention Unit 
43
(1)	The customs officer in the official intervention unit carries out official interventions against dangerous perpetrators of a crime committed in connection with infringement of customs regulations or tax assessments.
(2)	 The Director of the Customs Criminal Office shall decide on the engagement of customs officers in the official intervention unit.
44
(1)	Official interventions of customs officers in the official intervention unit are carried out under the direct command of the intervention commander.
(2)	The intervention commander shall decide on the use of coercive measures or special weapons during official interventions.  The superior to this commander can also decide on the use of coercive measures. Decisions of the intervention commander and superior to this commander must be kept on a sound recording or written recording.
(3)	The intervention commander that decided pursuant to paragraph 2 and his superior are subject to the provisions of Section 47 Par. 1 through to 3.
(4)	If it is necessary in the interest of the personal safety of customs officers in the official intervention unit and persons close to them, 35) customs officers are authorized to wear a protective hood during official intervention.  The Director of the Customs Criminal Office or intervention commander shall decide on the use of protective hoods.
Section 45
Special Case for the Use of Protective Hood by the Customs Officer
If it is necessary in the interest of the personal safety of the customs officer and a person close to him,35) the customs officer is authorized to use a protective hood during official intervention against a person that is suspected of an exceptionally serious criminal offence or during official intervention against a dangerous perpetrator. During such intervention he must have a sign "CUSTOMS ADMINISTRATION" and the identification number of the intervening customs officer placed on a visible spot. The Director of the Customs Criminal Office or intervention commander shall decide on the use of a protective hood.
Section 46 Report on the Use of a Weapon
The customs officer is obliged to report through his superior on each use of a weapon to the nearest unit of the Police Force. The provision of Article 47 Par. 2 is not affected by it.

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Joint provisions
Section 47
The Customs Officer’s Duties after the Use of Coercive Measures
(1)	If the customs officer finds out that during the use of coercive measures an injury to a person came about, he is obliged, if circumstances permit, to give first aid to the injured person and provide medical treatment.
(2)	The customs officer is obliged to report to his superior urgently each official intervention in which he used coercive measures.
(3)	If doubts arise as to justification or adequacy during the use of coercive measures or if during their use death, damage of health, or damage to property was caused, the superior is obliged to find out whether coercive measures were used in accordance with the law. He will draw up a due record on the result of his finding
(4)	If the customs officer uses coercive measures outside the place of the territorial district of the Customs Office in which he is registered, he will report their use to the nearest Customs Office or customs station. Paragraph 2 is reasonably applied to further progress.
Section 48 Special Restrictions
During official intervention against a pregnant woman, a person of a great age, a person with an obvious handicap or with a mental disorder, and a person younger than 15 years of age, the customs officer is authorized to use grips, grasps, and handcuffs only. The customs officer is authorized to use other coercive measures only when an attack of these persons directly threatens the life and health of the customs officer or other persons or if there is a threat of great damage to property and the danger can not be averted otherwise.
Section 49 Duty to Render Help
The customs officer is authorized in case of danger of an immediate threat to life and health or property, to ask anybody for help. The one who was asked for this help is obliged to render it, he does not have to do so if he exposes himself to a serious threat to himself or a close person35) or if other important circumstances prevent it.
Indemnity Section 50
(1)	The state is liable for damage that occurred to a person during providing help to the Customs Administration or customs officer during the fulfilment of their tasks and upon their request or in their knowledge (hereinafter referred to as the "damaged one"). The state can rid itself of this liability only if it proves that the damaged one caused this damage to themselves intentionally.
(2)	The damaged one that renders help to the Customs Administration or customs officer upon their request or in their knowledge

and suffered in connection with it damage of his health by an injury or disease that is considered to be pursuant to labour-law regulations a professional disease, and in consequence of which he became a person with a limited working ability, partially disabled or disabled, is entitled together with claims for indemnity pursuant to labour-law regulations to a lump sum extraordinary compensation.
(3)	If the damaged one dies as a consequence of an injury or disease under the conditions stated in paragraph 2, the lump sum compensation is increased by a factor of two to his spouse, children, who are entitled to an orphan's annuity, and persons that were dependent on the damaged one for food, belonging to them pursuant to labour-law regulations.
In justified cases a lump sum indemnity can be increased in such way also by a parent of the dead one.
(4)	An indemnity amount for individual cases stated in paragraphs 2 and 3 will be stipulated by the Government in the Decree.
(5)	The damaged one is compensated for damage to articles that was incurred in connection with rendering help pursuant to paragraph 1. Actual damage that is compensated for is paid in money, if however it is required by the damaged one and if it is possible and purposeful, damage is compensated by reinstatement. The damaged one can be awarded costs cover connected with getting a new article instead of a damaged article.
51
(1)	The state compensates also for damage that a person caused in connection with rendering help to customs authorities or the customs officer.
(2)	The state is also liable for damages caused by customs authorities or customs officers in connection with the fulfilment of their tasks stipulated by this Act, it does not apply if damage was caused in consequence of an illegal action of the damaged one.
(3)	Indemnity is provided by the Ministry on behalf of the state.
Section 52 Information Processing by the Customs Administration
(1)	The Customs Administration establishes and operates information systems and processes information and personal data in them on natural persons collected during the ,fulfilment of the Customs Administration tasks including information and personal data provided from abroad in the extent necessary for the fulfilment pursuant to a specific regulation,12) unless this Act stipulates otherwise.
(2)	The Customs Administration is authorized, if it is needed for the fulfilment of its tasks, to produce sound, video, or other recordings

a)	from places open to the public,
b)	in the course of official activity or official intervention.

(3)	If, for the production of recordings, monitoring systems are established pursuant to paragraph 2 letter a), the Customs Administration is obliged to publish information on the establishment of such systems in an appropriate way.
(4)	Information and personal data from information systems
(3)	
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that is kept by the Customs Administration pursuant to paragraph 1, as well as sound, video or other recordings from places open to the public that are kept by the Customs Administration pursuant to paragraph 2 letter a), are provided to the Slovak Information Service, Military Intelligence, Military Police, Prison and Judicial Guard Corps, Railway Police, Police Force, National Security Office and other persons, if a specific regulation so stipulates, and abroad pursuant to Section 54 Par. 5.
(5)	Untrue personal data can not be provided, unverified personal data must be indicated this way during provision and the reliability rate must be specified. If untrue or unverified personal data is provided, the Customs Administration is obliged to inform all recipients that were provided such personal data without unreasonable delay,.
(6)	Information and personal data from information system pursuant to paragraph 4 is not available to the public and persons specified in paragraph 4 may provide them to third parties only with the prior consent of the Customs Administration.
(7)	If the Customs Administration shall find out through verification or in the course of processing personal data, that personal data is not needed for the fulfilment of tasks of the Customs Administration, it shall dispose of such personal data without unreasonable delay.
(8)	The Customs Administration shall verify at least once a year, whether processed personal data is further needed for the fulfilment of the Customs Administration tasks.
Section 53
Processing Personal Data during the Fulfilment of Tasks for the Purposes of Criminal Proceedings
(1)	During the prevention and uncovering a crime, finding perpetrators of criminal offences and investigating criminal offences in connection with infringement of customs regulations or tax assessments (hereinafter referred to as "the fulfilment of the Customs Administration tasks for the purposes of criminal proceedings") the Customs Administration is in the course of obtaining and processing personal information obliged to
a)	determine the purpose for which personal data shall be processed, in writing,
b)	collect personal data corresponding only to the determined purpose and to the extent necessary for the determined purpose,
c)	to keep personal data only for the time that is necessary for the purposes of their processing,
d)	process personal data obtained for these purposes independently from personal data processed during the fulfilment of the Customs Administration tasks.
(2)	The Customs Administration is in the course of processing personal data during the fulfilment of the Customs Administration tasks for the purposes of criminal proceedings authorized to the extent necessary for the fulfilment of these tasks to
a)	combine personal data, that was obtained for different purposes,
b)	process untrue personal data; this personal data must be indicated this way.
(3)	The Customs Administration is authorized to process personal data

during the fulfilment of the Customs Administration tasks for the purposes of criminal proceedings also without consent of the person, to whom they concern, whereas it is obliged to pay attention to its privacy protection. If an assumption for an endangerment to the fulfilment of the Customs Administration tasks for the purposes of criminal proceedings does not occur, the Customs Administration shall dispose of personal data within a time limit stipulated by the law.12)
Section 54 Providing Personal Data
(1)	The Customs Administration provides personal data to other state bodies or persons, if
a)	it is stipulated by a specific regulation,46)
b)	it is in favour of a person, about which personal data are kept, and if this person gave consent to the provision of personal data,
c)	the provision of personal data is necessary for removal of an immediate danger to the safety of persons or public order or if
d)	it is stipulated by international agreement.30)

(2)	The Customs Administration shall provide, pursuant to paragraph 1 letter. a), b), and d), personal data on the basis of a written application, that must contain the purpose for which personal data shall be provided. Personal data pursuant to paragraph 1 letter c) can be provided by the Customs Administration to other state bodies or persons even without previous written application; the state body or a person, to which the data was provided, is obliged to submit a written application to the Customs Administration within three days after an obstacle that prevented the delivery of a written application ceases to be.
(3)	Information on valid decisions of bodies active in criminal proceedings must be attached to provided personal data, if they are connected with this data.
(4)	The recipient of data pursuant to paragraphs 1 through to 3 is authorized to process personal data for a purpose other than the one they were provided for, only with previous written consent of the Customs Administration.
(5)	Personal data may be provided abroad also without a written application, if international agreement shall so stipulate.
Section 55
Providing Information on Personal Data
and Correction of Untrue or Incorrect
Personal Data
(1)	Everyone is entitled to ask the Customs Administration in writing to provide information about what personal data the Customs Administration processes concerning his person. The Customs Administration is obliged to reply to the applicant free of charge within 30 days from delivery of a written application.
(2)	The Customs Administration will dispose of or correct untrue personal data related to the person of the applicant free of charge on the basis of a written application; the applicant will be notified of this fact. In other cases it will inform the applicant, that his application was verified and did not find incorrect or untrue data.
(1)	
For instance, Act of the National Council of the Slovak Republic No. 171/1993 Coll. as amended.
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(3) The general regulations on administrative proceedings do not apply to proceedings pursuant to paragraphs 1 and 2.47)
Section 56 Releasing Personal Data
The Customs Administration is authorized to release personal data to the extent necessary for the fulfilment of the Customs Administration tasks and for the purposes of criminal proceedings with regard to the protection of personality and privacy of persons affected by it.
Section 57
List of Processed Personal Data,
the Purpose of Processing, Conditions of their Obtaining and a Group of Affected Persons
(1)	The list of personal data on natural persons collected and processed during the fulfilment of the Customs Administration tasks including personal data received from abroad and provided abroad to the extent necessary for their fulfilment is stated in an Annex.
(2)	The purpose of processing personal data is the fulfilment of Customs Administration tasks pursuant to this Act or a specific regulation.48)
(3)	Personal data is obtained by staff of the Customs Administration during the fulfilment of tasks pursuant to this Act or pursuant to a specific regulation48) through the agent, from authorized persons pursuant to a specific regulation46) and from abroad, if international agreement so stipulates.
(4)	Natural persons whose personal data is necessary for the fulfilment of the Customs Administration tasks pursuant to this Act or a specific regulation, 49) are the affected persons for the purposes of processing of personal data in information systems of the Customs Administration pursuant to this Act.
Section 58
Authorizations and Duties of the Customs Administration
and the Operator and Agent
of the Information System
(1) The Customs Administration is, to the extent needed for the fulfilment of its tasks, authorized to request data and information from an information system operated on the basis of a specific regulation, 12) provision of information and personal data from the information system operator50) or information system agent, 51) and that is at the operator’s expenses or the information system agent’s expenses.  The information system operator or information system agent is obliged to comply with the written application from the Customs Administration without unreasonable delay.49)

(2)	The information system operator or information system agent of the public telephone network users52) is obliged to enable the Customs Administration distant, non-stop, and direct access to information and personal data from the relevant information system for the fulfilment of its tasks.
(3)	The Customs Administration is, during uncovering and documentation of a crime, authorized to request in the extent needful for the fulfilment of tasks pursuant to this Act or pursuant to a specific regulation48) and for the time necessary for the fulfilment of these tasks from legal entities and natural persons that secure electronic communication,53) data connected with the provision of electronic communication service54) in a way enabling distant, non-stop, and direct access. Legal entities and natural persons that secure electronic communication, are obliged to comply with a written application of the Customs Administration without unreasonable delay.
(4)	The Customs Administration is authorized to use information and personal data pursuant to paragraphs 1 through to 3 only to a necessary degree for official purposes, in a way, that keeps identification data on the Customs Administration unit or on the customs officer that applied for the issue of information and for the purpose for which he required the issue of information, for at least five years.
The information system operator or information system agent is obliged to maintain confidentiality of the facts pursuant to the first sentence.
(5)	The Customs Administration provides or releases information that is not personal data, if it is needed for the fulfilment of the Customs Administration tasks. The provisions of this paragraph will be used adequately for providing information abroad.
(6)	The Customs Administration is obliged to secure the protection of information and personal data before its unauthorized release, provision, or disclosure. Information and personal data obtained pursuant to paragraphs 1 through to 3 and 5 can be used for the fulfilment of the Customs Administration tasks only.
(7)	The provisions of a specific regulation12) and the duty to inform a person on the state of personal data processing shall not be used for the provision of data pursuant to paragraphs 1 and 2.
Section 59 Duty of Confidentiality
(1)	Customs officers are obliged to maintain confidentiality of facts with which they became acquainted with during the fulfilment of the Customs Administration tasks pursuant to this Act or in connection with them or pursuant to a specific regulation19) and that require to be maintained confidential from an unauthorized person in the interest of legal entities and natural persons.
(2)	The duty of confidentiality does not apply to facts
(1)	
47)	Act No. 71/1967 Coll., on administrative proceedings (Administrative Order) as amended.
48)	For instance, Act No. 199/2004 Coll., Act of the Slovak National Council No. 511/1992 Coll. as amended, Act No. 98/2004 Coll.
49)	Section 55 Par. 3 and 6 of Act No. 610/2003 Coll. on electronic communication.
50)	Section 4 Par. 2 of Act No. 428/2002 Coll.
51)	Section 4 Par. 3 of Act No. 428/2002 Coll.
52)	Section 5 Par. 2 of Act No. 610/2003 Coll.
53)	Section 2 of Act No. 610/2003 Coll.
54)	Section 5 Par. 1 of Act No. 610/2003 Coll.
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that a citizen must specify in order to apply their rights.
(3)	If information is required pursuant to a specific regulation55) for which the duty of confidentiality applies pursuant to paragraph 1, so that for this reason the applicant56) does not have authorized access to it, an obliged person57) will not make it accessible, quoting the reference to the provision of paragraph 1.
(4)	Only the one in whose interest the customs officer has to maintain confidentiality may be exempted from the duty of confidentiality pursuant to paragraphs 1 and 2. The General Director of the Customs Directorate can give exemption from the duty of confidentiality stated in paragraphs 1 and 2 for the purposes of criminal proceedings. The Minister can relieve the General Director of the Customs Directorate from the duty of confidentiality for the purposes of criminal proceedings.
(5)	The provision of paragraph 3 does not apply to the exemption from confidentiality pursuant to a specific regulation.58)

Section 60 Cancelling provisions
Act No. 240/2001 Coll. on state administration bodies in the field of customs is cancelled as amended by Act No. 422/2002 Coll., Act No. 166/2003 Coll.., Act No. 250/2003 Coll.., Act No. 464/2003 Coll. and Act No. 199/2004 Coll.
Art. II
Act No. 200/1998 Coll. on state service of customs officers and on amendments and supplements to some Acts as amended by Act No. 54/1999 Coll., Act No. 337/1999 Coll., Act No. Act No. 417/2000 Coll., Act No. 328/2002 Coll., Act No. 664/2002 Coll., Act No. 251/2003 Coll., Act No. 464/2003 Coll., Act No. 365/2004 Coll. and Act No. 382/2004 Coll. is supplemented as follows:

Annex No.2 shall be supplemented with the third clause, which shall read as follows:

“3 – the Customs Criminal Office”
Position

Percentual bonus ratio for management, monthly

3.1	Director of the Customs Criminal Office
3.2	Deputy Director of the Customs Criminal Office 
3.3	Branch Manager of the Customs Criminal Office 
3.4	Deputy Branch Manager of the Customs Criminal Office 
3.5	Department Manager
3.6	Deputy Department Manager

20 o	'a to	35	
15  o	¦6 to	32	
9  o	¦6 to	23	
7   (	Vo to	21	
5 o	¦6 to	17	
5 o	¦6 to	12	

Art. III
Act No. 199/2004 Coll., the Customs Act and on amendments and supplements to some Acts is amended and supplemented as follows:
1.	In Section 4 Par. 1, the first sentence shall read as follows:
"Import, export, and transit of pecuniary means in cash or other equivalent means of payment across the customs area of the Union are subject to customs supervision."
2.	In Section 12 Par. 1, a new sentence shall be added at the end to read as follows: "The Customs authority is authorized to extend the exercise of an ex post control also with another object of an ex post control that was not specified in the notice on the beginning of an ex post control; the Customs authority is obliged to inform the controlled person of this fact in writing without unreasonable delay."
3.	In Section 12 Par. 2 a comma is put behind the word  "destroyed",

the word "or" is deleted and at the end the words are added as follows: "or if there is a threat that he will prevent the beginning of an ex post control in another way".
4.	In Section 12 Par. 9 in the second sentence the words "or detained" are deleted and at the end the sentence is added that reads as follows: "If the reasons for the detention passed away, customs authority will return detained documents to the controlled person in the same period; in other cases a decision on their detention will be issued."
5.	In Section 12 Par. 11 the final sentence shall be deleted.
6.	In Section 12 Par 11 shall be followed by a new paragraph 12, which shall read as follows:
“(12) If the result of an ex post control is a fact justifying additional assessment of a liability to customs duty, the Customs authority shall call on the controlled person to express itself in writing in a suitable time to the result stated in the report on an ex post control or that it presented itself for

55)	Act No. 211/2000 Coll., on free access to information and on amendments sand supplements of some Acts (The Act on freedom of information)
56)	Section 4 Par. 1 of Act No. 211/2000 Coll.
57)	Section 2 of Act No. 211/2000 Coll.
58)	Section 40 of Act No. 215/2004 Coll. on protection of classified information and on amendments and supplements to some Acts.
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the purposes of discussing the report on an ex post control, about which customs authority will produce a record. On the basis of a written statement of the controlled person customs authority will issue a decision on additional assessment of a liability to customs duty in the set period, that starts to pass from the date of delivery of a written statement of the controlled person to the customs authority or from the day of signing the record on discussing the report on an ex post control. If the controlled person does not deliver a written statement in the period stated in the summons or controlled person refuses to sign or receive the report on an ex post control, or does not take part in the discussion over the report on an ex post control on the day designated in the summons, the day that is designated in the summons as a day to which the controlled person should express itself in writing to the result of an ex post control, or a day in which the discussion over the report on an ex post control should have taken place, is considered to be the day of the beginning of lapse of the period for the issue of a decision of customs authority on additional assessment of a liability to customs duty".
The current Paragraph 12 shall be renumbered to Paragraph  13.
7.	In Section 16 Par. 3 the second sentence shall be deleted.
8.	In Section 22 Par. 1 letter e) the words " pipeline or another" are put behind the word "leaves".
9.	The current text of Section 29 is renumbered as paragraph 1 and is supplemented with paragraph 2, that shall read as follows:
“(2) Local competence for submitting the customs declaration in certain types of goods will be stipulated by the generally binding legal regulation that will be issued by the Ministry."
10.	In Section 32 Par. 2 the word "customs" is put behind the word "transit" and the words "armed forces property" are replaced by the words "used by the armed forces".
11.	In Section 36 Par. 2 shall read as follows:
“(2) An official stamp is a stamp assigned to the customs officer19) or person acting in the name of the Customs Office for the fulfilment of his tasks, that contains the date and other distinguishing marks enabling the identification of the person that decided on a customs procedure."
12.	In Section 40 a comma and the words "except for a free zone of a control type II",52a are put behind the word "zone").
The footnote relating to reference no. 52a shall read as follows: “52a) Art. 168a Par. 1 of Council Regulation (EEC) No. 2913/92 as amended, or 799 letter b) of Commission Regulation (EEC) No. 2454/93 as amended."
13.	In Section 44, Paragraphs 1 and 3 shall read as follows:
“(2) A decision on releasing the goods to the proposed customs regime is regarded to be a decision on the exemption of goods from import duty.
(3) If special conditions are necessary to stipulate for the provision of the exemption of goods from import duty the Customs Office issues a written decision on the exemption of goods from import duty; it applies also to the matter if an application is submitted additionally pursuant to paragraph 1."
14.	In Section 49 Par. 1 the words "on the principle of mutuality in the relationship to a third country" are put behind the word "exempt".
15.	In Section 54 Par. 1, a new sentence shall be added at the end to read as follows: "Pe-

cuniar means used for securing a liability to customs duty are not subject to the execution of a decision.60a)"
The footnote relating to reference no. 60a shall read as follows:
“60a) For instance, Act of the National Council of the Slovak Republic No. 233/1995 Coll. on proving executors and distraint action (The Distraint Order) and on amendments and supplements to some Acts as amended."
16.	In Section 55 Par. 8 the words "Annex No. 5" are replaced by the words "Annex No. 4".
17.	Section 58 shall be supplemented with Paragraph 3, which shall read as follows:
“(3) A liability to customs duty can be paid in cash, if it exceeds the amount of SKK 50,000, at the relevant Customs Office or its organizational unit."
18.	In Section 59 before the current text a sentence is added that shall read as follows:
"Interest on late payment is the attribution of a liability to customs duty."
19.	In Section 65 Par. 2 and 3 the words "on falling to" are replaced by the words "on the forfeiture".
20.	In Section 66 Par. 1, the full stop shall be replaced by a comma and the following words shall be added: "in the sale of these goods the provisions of Section 69 shall be used adequately."
21.	In Section 67 the word " did not fall to" is replaced by the word "was not forfeited".
22.	Section 67a shall be inserted after Section 67 and shall read as follows:
"Article 67a
The income that was acquired from the sale of goods, will be preferentially used for the payment of a liability to customs duty and interest, procedure costs and a fine imposed pursuant to this Act or pursuant to specific regulations.5) The rest of the income shall be paid by the Customs Office to the authorized person. If this person does not report within three years from the day of sale of the goods, the rest will be forfeited in favour of the state."
23.	In Section 69 Par. 1 letter d) the word „fell to" is replaced by the word "was forfeited".
24.	In Section 69 Par. 2, the number "4" shall be replaced by the number "3".
25.	The footnote relating to reference no. 72 shall read as follows:
„72) For instance, Slovak National Council Act No. 278/1993 Coll. on the administration of state property as amended, Act No. 264/1999 Coll. as amended.
26. In Article 69, Paragraphs 1 and 4 shall read as follows:
“(3) The Customs Office is authorized to sell the goods pursuant to paragraph 1.
(4) If the goods pursuant to paragraph 1 were not handled in a way pursuant to paragraph 3, the Customs Office can transfer the administration or ownership free of charge to the facility of social welfare services,74) health-care facility,75) pre-school facility or school,76) non-profit organization 77) or another legal entity, that is not an entrepreneur,12) if this person demonstrably, for a period of at least one year, provides care in the facilities of social welfare services or health-care facilities or secures upbringing and education in pre-school facilities or in schools. For these purposes the Customs Directorate releases offers of goods pursuant to paragraph 1 on its web page."

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27.	In Section 69 Par. 5 in the first sentence the words "paragraph 4" are replaced by the words "paragraph 3" and in the second sentence the words "or their" are replaced by the word "and".
28.	In Section 69 Par. 6 the words "paragraph 4" are replaced by the words "paragraph 3".
29.	In Section 69 Par. 8 the second and third sentence are deleted.
30.	Section 69 shall be supplemented with Paragraph 9, which shall read as follows:
“(9) If it is not possible or suitable to handle the goods pursuant to paragraph 1 in a way pursuant to paragraphs 3 through 5, the Customs Office can destroy the state property pursuant to paragraph 1, if the destruction costs are not higher than the costs for the fulfilment of the conditions pursuant to specific regulations73) and unless a special act stipulates otherwise."
31.	The current text of Section 76 is designated as Paragraph 1 and shall be supplemented with Paragraph 2 that shall read as follows:
“(2) Passing of the period pursuant to paragraph 1 is terminated from the day of filing a suit with the court till the court decision comes into force."
32.	In Section 88 Paragraph 2 shall read as follows:
“(2) Only due and not overdue debts may be included, if the debt amount in individual case does not exceed SKK 10,000."
33.	In Section 88 Paragraph 6 shall read as follows:
“(6) The Customs Directorate will verify the correctness of the data stated in the application and shall ask a relevant administrator of the liability for confirmation that he acknowledges the liability corresponding with the debt of the debtor. After verification and confirmation of the data by the relevant administrator of the liability, the Customs Directorate shall issue a confirmation on inclusion that will be delivered to the debtor, state budgetary organization and relevant Customs Office, it is delivered in a form of a personal delivery to the debtor. If the Customs Directorate does not include the debtor’s debt, it shall notify

the debtor, state budgetary organization and the Customs Office of this fact."
34.	Par. 6 of Section 88 shall be followed by new paragraph 8, which shall read as follows:
“(7) The liability administrator shall abstain from operations after the issue of confirmation pursuant to paragraph 6 that might result in the change of confirmed data.
(8) If the customs debt ceased to exist by inclusion in the whole amount, the Customs Office can impose interest on late payment pursuant to a specific regulation of the Union85a) only for the period from the day following after the maturity day of the customs debt till the day preceding the day of delivery of the application for inclusion of the customs debt to the Customs Office. If the customs debt ceased to exist partially by inclusion, the first sentence applies in the imposition of an interest on late payment to that part of the customs debt that ceased to exist by inclusion; the provision of a specific regulation of the Union.85a) applies to the not included part of the customs debt".
The current Paragraph 7 shall be renumbered to Paragraph 9.
The footnote relating to reference no. 85a shall read as follows:
85a) qi 232 of Council Regulation (EEC) No. 2913/92 as amended."
35.	In Section 89 Par. 1, the first sentence shall read as follows:
“This person can further transfer the debt to another legal entity with a 100 % property participation of the state or legal entity established by the law only; the procedure pursuant to paragraph 3 applies to the transferor adequately."
36. In Annex No. 2 in the List of customs airports clauses as follows are added at the end: „4. Žilina Airport
5.	Piešťany Airport
6.	Sliač Airport".
5.	
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37. Annex No. 4 shall read a follows 	Annex No. 4
to Act No. 199/2004 Coll.
Bail bond for securing the customs debt by providing a guarantee by another person or a bank or branch of a foreign bank or insurance company, or a branch of
an insurance company
BAIL BOND
1.	Business name (first name and surname) 	
Registered office (address of permanent residence)	
Comp. Reg. No. 	
Represented by:	(hereinafter referred to as a "Guarantor")
commits himself by this guarantee declaration to the Customs Administration of the Slovak Republic, that together and inseparably with the debtor will settle a liability to customs duty an duty, if tax liability arises in the import and export of goods pursuant to tax assessment (hereinafter referred to as "import payment") or their part secured by the guarantee. The guarantee concerns the import payment that incurred or will incur in connection with the release of goods to the customs regime
regardless of the place where the import payment originated, and to the fact of which Customs Office assessed it.
2.	A Guarantor commits himself to settle the import payment within a period of ten calendar days from the day of delivery of the call for payment, if he himself or another person does not prove, before the lapse of period to the Customs Office that assessed the import payment, that the conditions of the customs regime stated in clause 1 were not violated.
3.	This guarantee declaration applies to cases in which a Guarantor shall confirm on the customs declaration submitted to the Customs Office	or at another place in the district of the Customs Office, that together and inseparately with the debtor he will settle the import payment that arose or could have arisen in the import or in connection with the import of goods. It is binding for a Guarantor from the moment of confirmation of the customs declaration.
4.	A liability from this bail bond is valid from the day of receipt of the guarantee declaration by the Customs Office.
Location:		Date
Imprint of the Guarantor’s stamp
Guarantor‘s signature
Guarantee received by the Customs Office, date	
Imprint of the Customs Office stamp
Authorized customs officer’s signature" © Forma, s.r.o.

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38. Annex No. 5 is deleted. Art. IV
Act No. 141/1961 Coll. on criminal court proceedings (the Code of Criminal Procedure) as amended by Act No. 57/1965 Coll., Act No. 58/1969 Coll., Act No. 149/1969 Coll., Act No. 48/1973 Coll., Act No. 29/1978 Coll., Act No.  43/1980 Coll., Act No. 159/1989 Coll., Act No. 178/1990 Coll., Act No. 303/1990 Coll., Act No. 558/1991 Coll., Act of the National Council of the Slovak Republic No. 6/1993 Coll., Act of the National Council of the Slovak Republic No. 156/1993 Coll., Act of the National Council of the Slovak Republic No. 178/1993 Coll., Act of the National Council of the Slovak Republic No. 247/1994 Coll., Finding of the Constitutional Court of the Slovak Republic No. 222/1998 Coll., Act No. 256/1998 Coll., Act No. 272/1999 Coll., Act No. 173/2000 Coll., Act

NO. No.  č takto:
366/2000 Coll. 182/2002 Coll.422/2002 Coll. 458/2003 Coll. 267/2004 Coll. and Act No.
Acts No. 253/2001 Coll., Act No. 215/2002 Coll., Act No. 457/2003 Coll., Act No. 403/2004 Coll.., Act No. 537/2004 Coll. are changed
In Section 12 Par 2 the words "customs regulations, accredited taxation authority,7a) if criminal offences are concerned in connection with specific regulations,7b)" are replaced by the words „customs regulations and tax assessments in the competence of the Customs Administration,".
Footnotes shall be deleted regarding references 7a and 7b.
Art. V
This Act comes into effect on 1 January 2005.

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Pavol Hrušovský, signed 
Mikuláš Dzurinda, signed 
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Annex
to Act No. 652/2004 Coll.
List of Personal Data processed in the Customs Administration Information Systems 
1.	title, first name, surname, maiden name,
2.	date and place of birth,
3.	birth number, if it is a citizen of the Slovak Republic,
4.	nationality,
5.	sex,
6.	marital status,
7.	permanent residence,
8.	sojourn,
9.	phone number

10.	identity card number, passport or identity paper number,
11.	driving licence number,
12.	gun licence number,
13.	bank account number,
14.	VAT registration number,
15.	vehicle licence number,
16.	nicknames,
17.	special marks,
18.	biometric data.
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