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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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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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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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The origin of goods in international trade
Zálešáková, Michaela ; Sato, Alexej (advisor) ; Lugonja, Aleksandar (referee)
This master thesis deals with the origin of goods which is one of the key concepts in international trade. The origin of goods signifies the country where were acquired and processed. The country of origin is defined by the rules of origin and then it could be preferential or non-preferential. The first aim of this work is to explain correct proof and determination of the origin of goods, especially the emphasis is put on preferential origin of goods in the EU. The cumulation of goods is an important part of this thesis that plays the role by the producer's decision from where certain materials would be imported. The entry of the Czech Republic to the European Union stood for the acceptance of the common trade policy but also the Czech customs administration and customs policy as a whole were transformed. The final part of the work is dedicated to their competences and responsibilities.
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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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