{"id":232957,"date":"2026-09-25T12:35:35","date_gmt":"2026-09-25T12:35:35","guid":{"rendered":"https:\/\/sources-matter.com\/?p=232957"},"modified":"2026-10-07T13:24:57","modified_gmt":"2026-10-07T13:24:57","slug":"anove-taric-kody-eudr","status":"publish","type":"post","link":"https:\/\/sources-matter.com\/en\/anove-taric-kody-eudr\/sources-matter","title":{"rendered":"Nov\u00e9 TARIC k\u00f3dy pro EUDR. Co mus\u00ed dovozci a v\u00fdvozci v\u011bd\u011bt o nov\u00fdch k\u00f3dech a v\u00fdjimk\u00e1ch?"},"content":{"rendered":"\n

Evropsk\u00e1 komise vydala\u00a0novou verzi celn\u00edho pokynu<\/a>\u00a0k\u00a0na\u0159\u00edzen\u00ed o odles\u0148ov\u00e1n\u00ed<\/a>. P\u0159ibyly v n\u011bm nov\u00e9 k\u00f3dy doklad\u016f a n\u011bkter\u00e9 se zm\u011bnily. Firmy je budou uv\u00e1d\u011bt v celn\u00edm prohl\u00e1\u0161en\u00ed u d\u0159eva, k\u00e1vy, kakaa, s\u00f3ji, palmov\u00e9ho oleje, kau\u010duku, skotu a v\u00fdrobk\u016f z nich. Od 30. prosince 2026 bez spr\u00e1vn\u00e9ho k\u00f3du zbo\u017e\u00ed celnic\u00ed neprojde.<\/p>\n\n\n\n

Pro\u010d se TARIC k\u00f3dy pro EUDR m\u011bn\u00ed?<\/strong><\/h2>\n\n\n\n

Pokyn k dat\u016fm TARIC pro EUDR vznikl u\u017e v roce 2024. Od t\u00e9 doby se na\u0159\u00edzen\u00ed v\u00fdrazn\u011b zm\u011bnilo. Na\u0159\u00edzen\u00ed (EU) 2025\/2650<\/a> z prosince 2025 zavedlo nov\u00e9 role v dodavatelsk\u00e9m \u0159et\u011bzci a zjednodu\u0161en\u00e9 prohl\u00e1\u0161en\u00ed pro mikro a mal\u00e9 prim\u00e1rn\u00ed provozovatele. Na\u0159\u00edzen\u00ed v p\u0159enesen\u00e9 pravomoci (EU) 2026\/2102<\/a> z 13. \u010dervence 2026, zve\u0159ejn\u011bn\u00e9 17. z\u00e1\u0159\u00ed 2026, pak upravilo seznam v\u00fdrobk\u016f v p\u0159\u00edloze I. Revize pokynu z 23. z\u00e1\u0159\u00ed 2026 tyto zm\u011bny p\u0159ev\u00e1d\u00ed do celn\u00ed praxe.<\/p>\n\n\n\n

Jak k\u00f3dy na celnici funguj\u00ed?<\/strong><\/h2>\n\n\n\n

P\u0159i dovozu se zbo\u017e\u00ed deklaruje desetim\u00edstn\u00fdm k\u00f3dem TARIC, p\u0159i v\u00fdvozu osmim\u00edstn\u00fdm k\u00f3dem kombinovan\u00e9 nomenklatury. Pro dovoz proto existuje opat\u0159en\u00ed typu 776 a pro v\u00fdvoz typ 777. U obou deklarant pomoc\u00ed k\u00f3du dokladu sd\u011bluje, na jak\u00e9m z\u00e1klad\u011b zbo\u017e\u00ed dov\u00e1\u017e\u00ed nebo vyv\u00e1\u017e\u00ed.<\/p>\n\n\n\n

Z\u00e1kladem z\u016fst\u00e1v\u00e1 k\u00f3d C716, ke kter\u00e9mu se uv\u00e1d\u00ed referen\u010dn\u00ed \u010d\u00edslo prohl\u00e1\u0161en\u00ed o n\u00e1le\u017eit\u00e9 p\u00e9\u010di. Mikro a mal\u00ed prim\u00e1rn\u00ed provozovatel\u00e9 uv\u00e1d\u011bj\u00ed m\u00edsto n\u011bj k\u00f3d C717 s identifik\u00e1torem zjednodu\u0161en\u00e9ho prohl\u00e1\u0161en\u00ed. Pokud se na zbo\u017e\u00ed vztahuje n\u011bkter\u00e1 z v\u00fdjimek, uvede se k\u00f3d t\u00e9to v\u00fdjimky. Kdy\u017e z\u00e1silka nem\u00e1 prohl\u00e1\u0161en\u00ed ani n\u00e1rok na v\u00fdjimku, celn\u00ed \u00fa\u0159ad dovoz nebo v\u00fdvoz nepovol\u00ed.<\/p>\n\n\n\n

Nov\u00e9 k\u00f3dy pro navazuj\u00edc\u00ed provozovatele<\/strong><\/h2>\n\n\n\n

Nejv\u00edc zm\u011bn se t\u00fdk\u00e1 navazuj\u00edc\u00edch provozovatel\u016f. Jde o firmy, kter\u00e9 pracuj\u00ed s v\u00fdrobky, ke kter\u00fdm u\u017e prohl\u00e1\u0161en\u00ed o n\u00e1le\u017eit\u00e9 p\u00e9\u010di nebo zjednodu\u0161en\u00e9 prohl\u00e1\u0161en\u00ed podal n\u011bkdo p\u0159ed nimi v dodavatelsk\u00e9m \u0159et\u011bzci.<\/p>\n\n\n\n

K\u00f3dy se u nich li\u0161\u00ed podle velikosti firmy. V\u011bt\u0161\u00ed navazuj\u00edc\u00ed provozovatel\u00e9 se mus\u00ed registrovat v informa\u010dn\u00edm syst\u00e9mu EUDR, mal\u00e9 a st\u0159edn\u00ed podniky tuto povinnost nemaj\u00ed. P\u0159i zp\u011btn\u00e9m dovozu proto v\u011bt\u0161\u00ed firma uv\u00e1d\u00ed k\u00f3d C720 a mal\u00fd nebo st\u0159edn\u00ed podnik k\u00f3d C725. V obou p\u0159\u00edpadech se p\u0159ipojuje referen\u010dn\u00ed \u010d\u00edslo prohl\u00e1\u0161en\u00ed nebo identifik\u00e1tor, kter\u00fd firma dostala od sv\u00e9ho dodavatele. P\u0159i v\u00fdvozu plat\u00ed stejn\u00e9 rozd\u011blen\u00ed. V\u011bt\u0161\u00ed firma uv\u00e1d\u00ed Y196, mal\u00fd a st\u0159edn\u00ed podnik Y188.<\/p>\n\n\n\n

V\u00fdrobky z p\u0159echodn\u00e9ho obdob\u00ed<\/strong><\/h2>\n\n\n\n

Nov\u00fd k\u00f3d C718 \u0159e\u0161\u00ed v\u00fdrobky, kter\u00e9 byly uvedeny na trh EU v p\u0159echodn\u00e9m obdob\u00ed od 30. \u010dervna 2023 do za\u010d\u00e1tku uplat\u0148ov\u00e1n\u00ed EUDR. Pokud se takov\u00fd v\u00fdrobek vyv\u00e1\u017e\u00ed nebo zp\u011btn\u011b dov\u00e1\u017e\u00ed, na\u0159\u00edzen\u00ed se na n\u011bj nevztahuje a firma to dolo\u017e\u00ed pr\u00e1v\u011b t\u00edmto k\u00f3dem. Tuto situaci popisuje i ot\u00e1zka 9.2 v FAQ Komise k EUDR<\/a>. Nezam\u011b\u0148ujte ho s k\u00f3dem Y132, kter\u00fd plat\u00ed pro v\u00fdrobky vyroben\u00e9 u\u017e p\u0159ed 29. \u010dervnem 2023.<\/p>\n\n\n\n

Nov\u00e9 v\u00fdjimky pro vzorky, obaly a dal\u0161\u00ed zbo\u017e\u00ed<\/strong><\/h2>\n\n\n\n

Revize p\u0159idala tak\u00e9 k\u00f3dy pro zbo\u017e\u00ed, na kter\u00e9 se povinnosti EUDR nevztahuj\u00ed. K\u00f3d Y187 je ur\u010den pro vzorky zanedbateln\u00e9 hodnoty a mno\u017estv\u00ed, kter\u00e9 slou\u017e\u00ed k z\u00edsk\u00e1n\u00ed objedn\u00e1vek, a pro v\u00fdrobky ur\u010den\u00e9 ke zkou\u0161k\u00e1m nebo test\u016fm. Y190 se t\u00fdk\u00e1 jednor\u00e1zov\u00fdch i vratn\u00fdch obal\u016f, pokud slou\u017e\u00ed jen k podep\u0159en\u00ed, ochran\u011b nebo p\u0159eprav\u011b jin\u00e9ho v\u00fdrobku a dod\u00e1vaj\u00ed se spolu s n\u00edm. Y191 pokr\u00fdv\u00e1 v\u00fdrobky pou\u017eit\u00e9 p\u0159i v\u00fdrob\u011b l\u00e9\u010div, korespondenci a marketingov\u00e9 materi\u00e1ly, kter\u00e9 v\u00fdrobek doprov\u00e1zej\u00ed nebo se dod\u00e1vaj\u00ed zdarma. Y133 se pou\u017eije pro pou\u017eit\u00e9 v\u00fdrobky a v\u00fdrobky z druh\u00e9 ruky, pro odpad ve smyslu sm\u011brnice o odpadech<\/a> a pro v\u00fdrobky z materi\u00e1l\u016f, kter\u00e9 by jinak skon\u010dily jako odpad.<\/p>\n\n\n\n

P\u0159ehled nov\u00fdch TARIC k\u00f3d\u016f<\/strong>:<\/p>\n\n\n\n

K\u00f3d<\/strong><\/td>Kdy se pou\u017eije<\/strong><\/td><\/tr><\/thead>
C717<\/td>Zjednodu\u0161en\u00e9 prohl\u00e1\u0161en\u00ed mikro nebo mal\u00e9ho prim\u00e1rn\u00edho provozovatele. K\u00f3d dostal nov\u00fd popis.<\/td><\/tr>
C720<\/td>Zp\u011btn\u00fd dovoz v\u011bt\u0161\u00edm navazuj\u00edc\u00edm provozovatelem registrovan\u00fdm v informa\u010dn\u00edm syst\u00e9mu<\/td><\/tr>
C725<\/td>Zp\u011btn\u00fd dovoz mal\u00fdm nebo st\u0159edn\u00edm navazuj\u00edc\u00edm provozovatelem bez registrace<\/td><\/tr>
Y196<\/td>V\u00fdvoz v\u011bt\u0161\u00edm navazuj\u00edc\u00edm provozovatelem registrovan\u00fdm v informa\u010dn\u00edm syst\u00e9mu<\/td><\/tr>
Y188<\/td>V\u00fdvoz mal\u00fdm nebo st\u0159edn\u00edm navazuj\u00edc\u00edm provozovatelem bez registrace<\/td><\/tr>
C718<\/td>V\u00fdvoz nebo zp\u011btn\u00fd dovoz v\u00fdrobku uveden\u00e9ho na trh EU v p\u0159echodn\u00e9m obdob\u00ed od 30. 6. 2023<\/td><\/tr>
Y187<\/td>Vzorky zanedbateln\u00e9 hodnoty a zbo\u017e\u00ed ur\u010den\u00e9 ke zkou\u0161k\u00e1m nebo test\u016fm<\/td><\/tr>
Y190<\/td>Obaly a obalov\u00e9 materi\u00e1ly, kter\u00e9 jen chr\u00e1n\u00ed nebo nesou jin\u00fd v\u00fdrobek<\/td><\/tr>
Y191<\/td>V\u00fdroba l\u00e9\u010div, korespondence a marketingov\u00e9 materi\u00e1ly doprov\u00e1zej\u00edc\u00ed v\u00fdrobek<\/td><\/tr>
Y133<\/td>Pou\u017eit\u00e9 v\u00fdrobky, v\u00fdrobky z druh\u00e9 ruky, odpad a v\u00fdrobky z materi\u00e1l\u016f, kter\u00e9 by jinak skon\u010dily jako odpad<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V\u00fdjimky nejsou plo\u0161n\u00e9<\/strong>:<\/p>\n\n\n\n

K\u00f3dy pro obaly, vzorky nebo marketingov\u00e9 materi\u00e1ly nelze pou\u017e\u00edt u libovoln\u00e9ho zbo\u017e\u00ed. Plat\u00ed jen u nomenklaturn\u00edch k\u00f3d\u016f, u kter\u00fdch je v\u00fdjimka v\u00fdslovn\u011b uveden\u00e1 v p\u0159\u00edloze I na\u0159\u00edzen\u00ed. Komise nap\u0159\u00edklad upozor\u0148uje, \u017ee Y190 pro obaly se pou\u017eije pouze u \u010d\u00edsel 4401, 4405, 4415, 4416 a kapitoly 48. N\u00e1rok na v\u00fdjimku by firma m\u011bla um\u011bt dolo\u017eit, proto\u017ee dovoz i v\u00fdvoz se povoluje a\u017e po kontrole.<\/p>\n\n\n\n

Jak se na nov\u00e9 k\u00f3dy p\u0159ipravit<\/strong><\/h2>\n\n\n\n

Za\u010dn\u011bte t\u00edm, \u017ee si ov\u011b\u0159\u00edte, kter\u00e9 va\u0161e dov\u00e1\u017een\u00e9 a vyv\u00e1\u017een\u00e9 polo\u017eky spadaj\u00ed do p\u0159\u00edlohy I. Po\u010d\u00edtejte p\u0159itom i se zm\u011bnami podle nov\u00e9ho na\u0159\u00edzen\u00ed v p\u0159enesen\u00e9 pravomoci. Bez spr\u00e1vn\u00e9ho za\u0159azen\u00ed zbo\u017e\u00ed nelze zvolit ani spr\u00e1vn\u00fd k\u00f3d dokladu.<\/p>\n\n\n\n

D\u00e1l ur\u010dete svou roli v dodavatelsk\u00e9m \u0159et\u011bzci. Jinak postupuje firma, kter\u00e1 v\u00fdrobek uv\u00e1d\u00ed na trh jako prvn\u00ed, jinak mikro nebo mal\u00fd prim\u00e1rn\u00ed provozovatel a jinak navazuj\u00edc\u00ed provozovatel. U navazuj\u00edc\u00edch provozovatel\u016f nav\u00edc rozhoduje velikost podniku a registrace v informa\u010dn\u00edm syst\u00e9mu.<\/p>\n\n\n\n

Nakonec se domluvte s celn\u00edm deklarantem a prom\u00edtn\u011bte nov\u00e9 k\u00f3dy do ERP nebo celn\u00edho softwaru. Nastavte tak\u00e9, kde budete uchov\u00e1vat referen\u010dn\u00ed \u010d\u00edsla prohl\u00e1\u0161en\u00ed od dodavatel\u016f a podklady k v\u00fdjimk\u00e1m. St\u0159edn\u00ed a velk\u00e9 firmy maj\u00ed \u010das do 30. prosince 2026. Mikro a mal\u00e9 podniky, kter\u00e9 byly zalo\u017eeny do konce roku 2024, maj\u00ed \u010das do 30. \u010dervna 2027, pokud nejde o v\u00fdrobky, na kter\u00e9 se vztahovalo Na\u0159\u00edzen\u00ed EU o d\u0159ev\u011b<\/a> (EUTR). Do 29. \u010dervna 2027 uv\u00e1d\u011bj\u00ed v celn\u00edm prohl\u00e1\u0161en\u00ed k\u00f3d Y141.<\/p>\n\n\n\n

P\u0159ipravte se na EUDR v\u010das<\/strong><\/h2>\n\n\n\n

V Sources-Matter<\/a> v\u00e1m pom\u016f\u017eeme ur\u010dit va\u0161i roli podle EUDR<\/a>, ov\u011b\u0159it, kter\u00e9 v\u00fdrobky spadaj\u00ed do p\u0159\u00edlohy I, a nastavit sb\u011br referen\u010dn\u00edch \u010d\u00edsel a dat od dodavatel\u016f tak, aby m\u011bl v\u00e1\u0161 celn\u00ed deklarant v\u0161echno po ruce.<\/p>\n\n\n\n

Chcete v\u011bd\u011bt, jak se zm\u011bnil samotn\u00fd seznam v\u00fdrobk\u016f? P\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek o zm\u011bn\u00e1ch v p\u0159\u00edloze I<\/a> nebo shrnut\u00ed FAQ k EUDR<\/a>.<\/p>\n\n\n\n

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