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Import of Goods into the EU in selected customs Procedures according Country of Origin
RYBNÍČKOVÁ, Sabine
The topic of the following diploma thesis is the import of goods into the EU in selected regimes according to the country of origin. The main goal of this thesis is to identify the key institutes and basic procedures essential for the import of goods into the EU and the analysis of the relevant customs regimes of importing goods into the European Union. Furthermore, the reflection of the country of origin on the total amount of the customs debt and on all the related legislation is also described in this work. This thesis can serve as a guide for importers dealing with the challenging tasks to be well versed in all the laws and its paragraphs, related to this topic and is divided into two parts. The theoretical one is then segmented into three chapters and seeks to clarify the basic concepts for better understanding of the topic. I.e. the Common Commercial Policy of the European Union import regimes and the preferential and non-preferential origin of goods. The practical part deals first with a detailed procedure for imports and then with an analysis of the customs debt in the form of a case study focused on imports into the European Union from 4 Asian countries with different economic levels. The result of this study is an evaluation of the impact of the origin of goods on the final customs debt.
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Legal aspects of customs duties
Jamalová, Yvette ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Legal aspects of customs duty The aim of my diploma thesis is to define the concept of customs duty, describe and analyze the current legal regulation of customs duty in the Czech Republic and European Union, to explain the process of determining the customs debt and to answer the question if customs duties and customs authorities are important today or not. The thesis is divided into five chapters. The first chapter is divided into three subchapters, which are focused on the characteristics and definition of custom duty, its functions and its types from a theoretical perspective. The second chapter deals with the history of customs duty and presents a brief description of its development in the present Czech Republic. It is divided into two subchapters; the first is dedicated to the development of customs duty until the establishment of Czechoslovakia, the second focuses on its development until the establishment of the independent Czech Republic. The third chapter focuses on the current customs legislation and also mentions some legislation that will become applicable in the future. It is divided into three subchapters. The first subchapter is devoted to the sources of customs law at the international level and also mentions some major international organizations. The second describes legislation...
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An alternative system of trade barriers in international trade. Case study on Slovakia
Gajdošová, Natalia ; Fiřtová, Magdalena (advisor) ; Szobi, Pavel (referee) ; Amini, Chiara (referee)
This thesis's objective is to whether the customs duty's dissipating its strength in its ability to create balanced conditions for the presence of competing goods in one market that are from in two mutually inhomogeneous production environments and to propose a conceptual framework for long-term action. Application of grounded theory based on comparative analysis of quantitative data within a case study allowed for a creation of data-emergent theory in the subject area of international trade. A core category of connection between an individual's wage and the level of customs duty levied on an imported good has been developed to offer an explanation of the core phenomenon of the customs duty's lost strength. Through the theoretical conceptualisations, the variable of developed core category impacted the creation of the variable of the ratio comparing the amount of customs duty levied on imported good with the average monthly wage of the individual. The conceptual model explains 3 theoretical propositions explore the analogy which results in explanation of the core premise of this thesis. Applied emergent theory, allowed for proposal of long-term action of the alternative to customs in a form of an increased value added tax on imported goods.
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Obligation of Importer During Import in Communication vith Customs Office
MAREŠOVÁ, Andrea
The thesis characterizes foreign trade, statistical systems of data collection, like Intrastat, and describes import and export of the Czech Republic. It specifies the Board of customs and its competences, task of the Board of customs in connection with the import of goods, issue of the customs procedure and clarification of the customs duty. The task is to describe obligations of the importer during importing goods from the EU member countries and the third countries. It proposes a procedure to achieve smooth import of goods from the point of view of necessary documents and customs procedure, for example with using electronical system e-Import or with using websites TARIC.CZ and EUR-Lex. These websites help importer to calculate the customs duty, to find out necessary documents or legal legislation.
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Origin of Goods (customs)
Kašuba, Jakub ; Novák, Radek (advisor) ; Pokorný, Stanislav (referee)
The Master´s thesis deals with origin of goods and its importance in customs and international trade. The main objective of the thesis is to provide a complex summary of principles and rules for determination of origin of goods. A secondary objective of the thesis is to either confirm or rebut the assumption that origin frauds occur mostly in connection with non-preferential origin. The first part explains basic customs terms. The second part analyses non-preferential and preferential origin of goods. Last two parts focus on theoretical and practical aspects of origin frauds.
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Legal aspects of customs duties
Jamalová, Yvette ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Legal aspects of customs duty The aim of my diploma thesis is to define the concept of customs duty, describe and analyze the current legal regulation of customs duty in the Czech Republic and European Union, to explain the process of determining the customs debt and to answer the question if customs duties and customs authorities are important today or not. The thesis is divided into five chapters. The first chapter is divided into three subchapters, which are focused on the characteristics and definition of custom duty, its functions and its types from a theoretical perspective. The second chapter deals with the history of customs duty and presents a brief description of its development in the present Czech Republic. It is divided into two subchapters; the first is dedicated to the development of customs duty until the establishment of Czechoslovakia, the second focuses on its development until the establishment of the independent Czech Republic. The third chapter focuses on the current customs legislation and also mentions some legislation that will become applicable in the future. It is divided into three subchapters. The first subchapter is devoted to the sources of customs law at the international level and also mentions some major international organizations. The second describes legislation...
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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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