Nový dovozní systém AIS má být spuštěn 18. 5. 2026 – co se mění?

The new import system AIS in the Czech Republic is scheduled to launch on May 18, 2026, more than six months later than originally planned. Although this is a significant change and the launch is less than two weeks away, information from the Customs Administration for the public is scarce. At least a list of changes, which the Customs Administration identifies as the most important, can be found on their website. Perhaps this is why the document is only six pages long – by comparison, the Irish Customs’ guidance to AIS is nearly 100 pages (excluding appendices).

It can therefore be expected that importers will encounter situations in practice that can be resolved, at best, after consultation with customs authorities. In the worst case, however, the system may be rigid and not offer a solution to a specific problem. One such complication will certainly be the timeframe for automatic release of goods.

In the new AIS, most submitted customs declarations will be released automatically if the goods are located at an approved place (usually a temporary warehouse). However, the automatic release timeframe in AIS is set at 30 minutes. Importers who have been accustomed to a (significantly) shorter timeframe under simplifications of customs formalities and have adapted their logistics operations accordingly may have to wait longer before they can handle the goods in the new system.

Moreover, automatic release will only occur during the customs office’s working hours. For example, on Fridays, working hours end at 2:00 p.m. If a customs declaration is submitted at 1:45 p.m., the goods may not be released until Monday after 8:00 a.m. Weekend shipments will also wait until the next working day. This working hours limitation does not apply to holders of the AEO authorization. Obtaining AEO authorization is therefore highly recommended in this regard – we are happy to offer support to interested parties in this process.

Other changes described by the Customs Administration include:

• Customs value is, somewhat counterintuitively, reported under Additional Supporting Documents.
• The price per item is reported in the invoiced currency with two decimal places.
• Origin distinguishes between the country of (non-preferential) origin and the country of preferential origin. If the countries differ, both data elements must be used.
• In the case of indirect representation, the representative is listed as the declarant, and the represented person only as the importer.
• In this context, the list of changes states that the VAT identification number of the declarant is reported under Additional Tax Data with code FR7. However, this code should be reserved in the EU Customs Data Model for the person liable to pay VAT on import (the VAT payer), which in the Czech environment is always the represented person. However, in the case of indirect representation, the declarant is the indirect representative. Importers using an indirect customs representative should therefore be cautious, also with regard to maintaining the right to deduct import VAT.

Author:

Jakub Kašuba