The Czech customs system is based on rates bound in the GATT/WTO. According to the most favored nation treatment, which has been accorded between GATT/WTO countries, the CR applies at the U.S. import preferential tariffs. All customs tariffs are ad valorem rates, meaning that the customs duty is computed according to the percentage rate of the customs value of the goods, carriage paid to the frontier of the supplying country.
The current tariffs are set as a results of the implementation of conclusions of the Uruguay Round Multilateral Trade Negotiations in GATT. The following table shows the applied average rates according the most favored nation treatment before Uruguay Round negotiations on world trade liberalization, the rates in 1995, and after the transition period of the Uruguay Round implementation (the transitional period of implementation, which started in 1995, will end for industrial products in 1999, for agricultural products in 2000, and for textiles, chemicals and pharmaceutical in 2004):
| Trade average rates of duty | Industrial goods | Agricultural goods | Other products |
| before Uruguay Round | 5.9 | 13.1 | 5.3 |
| Year 1995 | 5.7 | 12.4 | 5.1 |
| after Uruguay Round | 4.5 | 9.3 | 4.1 |
Agricultural products, a sensitive commodity in the CR, are protected by higher customs rates ranging from 50 % to 230 %. The lower customs rates are applied to tariffs quotas, which are usually opened at the beginning of the calendar year. The lower tariffs rates are automatically applied until the withdrawal of the quota, and no application are needed.
In addition to customs duties, the customs authorities collect value-added tax (VAT) and excise taxes imposed on imported goods.The Czech Republic has a Customs Union with the Slovak Republic.
There is a duty-free imports of materials for production consumption. According to the Government Decree No. 243/1993, the Czech companies with foreign capital participation (at least 30 % of registered capital of company and worth of CZK 50 million) are able to import materials for production consumption duty free. A condition is that the value of the companyďs export must not be less than the value of the materials it imports duty free.
Under the customs regulations, goods are fully or partially exempt from customs duties if they are imported into the CR with the purpose of being re-exported in an unchanged state.
The Customs Union Agreement covers all kind of goods originating in the territory of the both states. Consequently, goods traded within the customs union are not liable to customs duty.
Union are not liable to customs duty.