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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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Creation of a business plan for establishing an e-shop for importing goods from China
Petránek, Jaroslav ; Kubálková, Markéta (advisor) ; Kubálek, Tomáš (referee)
This thesis deals with the creation of a business plan for establishing an e-shop for importing goods from China. The theoretical part of the thesis describes the used methodology and structure of the business plan. The practical part comprises the analysis of the Czech Republic and China market as well as supplier, competition, risk, financial and SWOT analysis. The thesis also describes the procedures related to the import of goods from China and the operation of an e-shop. Finally, the feasibility of the project and its contribution are evaluated.
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The limits of personal consumption in Value Added Tax in the Czech Republic
Lukášková, Radka ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
The theme of the bachelor work is The limits of personal consumption in Value Added Tax in the Czech Republic. The limits of personal consumption in Value Added Tax are imposed differently for importing goods from a member of the European Union and for third countries (that is a country which is not a member of the EU). Limits are set up differently for different forms of getting goods (goods imported in luggage, goods sent from physical person from abroad and goods sent from business person or company from abroad). Because of entrance of the Czech Republic in the EU the development of these limits is divided into two parts. First period involves years from establishment of the Czech Republic (1993) till the EU admission (2004). Second period begins with the EU admission and ends with the present.
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Analysis of booking VAT in international business relations
Hlaváček, Aleš ; Roubíčková, Jaroslava (advisor) ; Jurka, Robert (referee)
Diploma work contains general information about VAT. Further are described: VAT in European Union, import of goods, export of goods, trade services by export and import goods. All Themes are linked with VAT. All categories contains part about principles of VAT and part about booking of all operations. In the chapter about VAT in European Union is described example about change of VAT rate by Direct debit vendor. The chapter about import contains example about German VAT 0 %, which is transfered to the Czech conditions.
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