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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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