|
|
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.
|
|
|
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.
|
|
|
The impact of joining the European Union on the Czech customs policy
Ponomarev, Jan ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic just before and after joining the EU. The third objective of this diploma thesis is to characterize and analyze the revenues from customs duties throughout the EU, as the customs duties are one of the Traditional Own Resources (TOR) of the EU budget.
|
|
|
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.
|
|
|
The analysis of customs procedures in the EU with the focus on transit
Lukavská, Dana ; Sato, Alexej (advisor) ; Pilátová, Světlana (referee)
The thesis responds to the changes in customs procedures which Czech companies had to face after the Czech republic was joined to the customs territory of the EU. The first part of the thesis provides the basic characteristic of individual customs procedures and it is focused on the area of customs operations. The following sections concentrate on the issue of "transit" customs procedure. The scope of the thesis is a general approach of the realisation of international transport in transit. It demonstrates the most important changes which were caused by the membership of the Czech Republic in the EU. The thesis emhasizes Community transit, Common transit betweeen the Community and the EFTA countries and the carriage of goods based on the customs documents TIR a ATA. Due to its importance for facilitating international trade a special attention is given to the TIR customs transit system.
|
guest ::
