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Customs declaration and export shipments to Russia within the company DAMCO Czech Republic s.r.o
Linhartová, Aneta ; Novák, Radek (advisor) ; Halamka, Jiří (referee)
The aim of this thesis is to clarify the issues of customs declaration on the specific example within the company Damco Czech Republic s.r.o. in Jaromer in the Eastern Bohemia. An export to Russian federation by international truck transport was chosen as an example, which means transport from Jaromer to Moscow. The conclusion of the thesis summarizes the most signifiant pieces of information about the current state of customs issues in the Czech Republic but also within the European Union. Also it contains my opinions on the process of customs declaration and work of customs officer in the Damco CR s.r.o.
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Selected aspects of customs procedure
Vondrová, Kateřina ; Sato, Alexej (advisor) ; Symanek, Petr (referee)
The bachelor thesis deals with customs issues. It offers a comprehensive interpretation of the issue of customs procedure and the legislative framework. The paper mainly focuses on two problematic aspects - the origin of goods and customs value. In each of these two chapters the legal framework is analyzed and it is defined whether or not and in what way the non-preferential rules are circumvented. Particular cases are shown on examples of a specific company.
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The customs operation
Šachová, Eva ; Sato, Alexej (advisor) ; Švábková, Eva (referee)
The aim of my bachelor thesis is to describe simply and clearly the issue of customs operation. The thesis is divided into five chapters. In the first one I am describing customs administration. In the second chapter I mention a brief historical developement of customs duty. The third part deals with legal enactments about customs operation. The fourth part presents basic lexicon of customs terms. In the last, fiftht, part I am defining the customs operation as a whole, its participants, documents, customs debt, customs value and customs duty.
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Import of medical divices to the European Union
Mrkvová, Kateřina ; Švarc, Zbyněk (advisor) ; Koucká, Jiřina (referee)
The theses is regarding at the beginning the theoretical conception of joint trading policy and tariff union, esspecially law regulations concerning with an import form third countries. As a kind of change-over of acts is an implementation of these law regulations, acting as a connected point between these regulations and theirs application. The practic sample of import of the medical device is based on the mentioned regulations with the attaching of the principles for an international purchase contract and the other juridical institutes which are regarding the case in several details. At the end of the case is enclosed also the sample of delivery of the imported goods to one of European countries as an example of intracommunitary performance.
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The role of customs procedures in the European Union.
Poláčková, Veronika ; Sato, Alexej (advisor) ; Kučera, Jaroslav (referee)
The aim of my bachelor thesis is to describe simply and clearly the issue of customs procedures in the European Union (EU) and to specify its signification for this integration group. The thesis is divided into four chapters. In the first one I am dealing with a brief historical development of the EU and with three pillars on which it is built. I am putting accent on the Common trade policy. In the second chapter I am attending to the EU relations with third countries and the agreements concluded with them. In the third part I am defining basic customs regulations of the European Union - the Customs Code and the Common customs tariff. In the last, fourth, part I am describing customs procedures, customs value and debt and particular customs regimes.
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Dovozní obchodní případ a jeho promítnutí v účetnictví
Peciválová, Lenka ; Černý, Václav (advisor)
Předložená práce se zabývá mezinárodními, převážně dovozními, obchodními případy, vymezuje jejich specifika a náležitosti potřebné k realizaci těchto případů. Z účetního hlediska se zaměřuje na dovozní obchodní případy jejichž předmětem jsou zásoby a zdůrazňuje možná úskalí spojená s účtováním o nich, především kursové rozdíly. Teoretická východiska jsou posléze prakticky využita v případové studii.
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Community customs union and relations with third countries - significance of transit customs regimes
Akhmadullina, Kamilla ; Novák, Radek (advisor) ; Zelený, Lubomír (referee)
The Diploma thesis is focused on Community customs union and relations with third countries, regarding particularly customs procedure during foreign transit operations. It is aimed to summarize basic knowledge regarding TIR system operation with emphasis on its current development and modernization. At present, TIR regime is experiencing a very dynamic progress, and it is related both to its computerization and changes in the European Union, which tends to enhance safety standards on the international level when shipping the goods. Therefore, the means of communication are improved by the interconnection of main actors engaged in business transactions, such as national customs authorities and associations, traders and international organisations. The first part of the thesis deals with customs union and common trade policy of European Union. It defines the term of customs union and European customs union territory, specifies both internal and external aspects of customs union existence, and shortly describes the process of European customs union creation. The two following chapters are concerned with the customs administration, legislation and basic documentation forming customs legislation of European Union. The fourth chapter describes the development and customs union improvement with its new strategy and modernized customs union codex. The second part concentrates on the analysis of customs procedure in general and international customs regimes. It describes the basic terms used in customs administration, specifies the ways of customs debt calculation and factors which may lead to the customs debt. The closing chapter is devoted to transit regimes functioning not only on the territory of the European Union, but in third countries as well. The third part addresses the TIR transit regime. At the beginning, the foundation and historical development of the regime is described, followed by its mission, principles and territorial scope. In the next chapter the basic conditions of membership are identified. The following chapter is reserved for description and explanation of international guarantee system, mutual relations of its participants and forms of guarantee provision. In the last chapter the carnet TIR - main document used for customs purposes when shipping - is highlighted. The last chapter is focused on TIR system computerization, its innovation and improvement, and development mainly in recent years. The forth part of the thesis emphasizes membership advantages, particularly benefits of TIR system, and outlines the fields of the European Union and TIR system cooperation. The conclusion then summarizes important parts and key elements of the paper. When putting together the thesis, the latest available data on the TIR system progress regarding cooperation with the European Union were used, as the main aim of the thesis was to provide detailed information on the current situation and modernization of TIR regime.
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Common trade policy of the EU with focus on customs problematics
Řepová, Barbora ; Sato, Alexej (advisor) ; Schwarc, Vítězslav (referee)
Teoretická část práce shrnuje nástroje obchodní politiky, zejména cla, jejich teoretické rozdělení. Dále charakterizuje současnou Společnou obchodní politiku Evropské unie ? hlavní pilíře realizace a uplatňované nástroje. Praktická část obsahuje celní aspekty Společné obchodní politiky ? uplatňovaná obchodní opatření, původ a hodnota zboží, celní preference, celní režimy, celní řízení atd. Hlavními předpisy v této oblasti jsou Celní kodex ES a Společný celní sazbeník.
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