A new customs law became effective on 1 July 1996. The law is compatible with customs legal treatment in the European Union.
This represents a further approximation of Slovak legal practice in the area of Customs to legal standards of the European Union, especially those that became effective after 1 January 1993. It is in accordance with obligations which were accepted by the Slovak Republic in International Treaties, especially with the European Agreement on Association between the Slovak Republic on one side and the European Community and its member states on the other, with the General Agreement on Tariffs and Trade, including all Treaties which were accepted by the Final Act closed in Marracas on 15 April 1994, as well as with the Agreement on creation of the Customs Union between the Slovak Republic and the Czech Republic concluded on 29 October 1992.
One of the important changes introduced by the new law is the revision of Slovak customs responsibility. For example, authority regarding customs tariffs and customs policy will be transferred to the Ministry of Industry.
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