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Analysis of Origin of Goods
Poláková, Martina ; Novák, Radek (advisor) ; Hotovčin, Marek (referee)
The Master´s thesis is focused on origin of goods. The aim of this Master´s thesis is to summarize information on the origin of goods, with focus on preferential origin of goods. Furthermore, the thesis aims to describe the Generalised system of preferences, compare its periods of development and analyze the future changes, including their evaluation. In the first part there are explained important customs terms. The next part describes non-preferential origin, preferential origin, with focus on the preferential system of the European Union, proofs of origin and cumulation of origin. The next part of the thesis focuses on an important part of the preferential system of the European Union, which is Generalised system of preferences. There are attachments containing certificates of origin and lists of countries involved in various systems and integrations.
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