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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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