Abstract
The paper deals with the development and current state of procedural customs legislation in the Czech Republic. The milestone was the year 1997 when these procedures split and a part of them deviated from the general regulation of administrative proceedings.
A serious shortcoming was the absence of a justification for this change and some subsequent changes. Currently, the exclusive procedural regulation contained in the Tax Code (Act No. 280/2009 Coll.) is used on a subsidiary basis for most agendas, while the general regulation of administrative procedures contained in the Code of Administrative Procedure (Act No. 500/2004 Coll.) is used on a subsidiary basis only for exhaustively listed agendas.
Special process norms are contained in both European regulations and the Czech Customs Act (No. 242/2016 Coll.). This model seems to be too complicated.
From a doctrinal point of view, however, it can contribute to a more general discussion on the possibility of the re-approximation of procedural regulations (a tax one and a general one)