Carinjenje blaga v skladu s carinskimi predpisi ter posebnimi ukrepi

diplomsko delo visokošolskega strokovnega študijskega programa

Tanja Erjavšek (Author), Bojan Rosi (Mentor)

Abstract

Diplomsko delo predstavlja carinski sistem, osredotočen na uvoze z dodatnimi nadzori – veterinarskim, fitosanitarnim in zdravstvenim nadzorom, ter carinski pregled blaga. V Sloveniji področje carinjenja izvršuje Finančna uprava Republike Slovenije. V teoretičnem delu sta predstavljena poslanstvo in zakonodaja, ki ureja področje carine in bistveno določa pravila za izdelavo carinske deklaracije. Trenutna slovenska zakonodaja to področje natančno določa in prilagaja zakonodaji Evropske unije. Zadnji zakon 952/2013, ki se je začel v celoti uporabljati 1. maja 2016, prinaša jasnejša določila glede brezpapirnega poslovanja. V nadaljevanju diplomskega dela so opisane razlike med nespecifičnim in specifičnim primerom uvoza – posebnosti pri uvozu proizvodov, kjer carinjenje vključuje dodatne postopke: sadje in zelenjava – fitosanitarni certifikat; žive živali in živalski proizvodi – veterinarski certifikat; vino – tarifna kvota; električni aparati in deli – oznaka o skladnosti; sladki proizvodi – meursing. Te postopke carinjenja primerjamo in na podlagi ugotovitev predlagamo rešitve za hitrejši pretok blaga. Ugotovimo, da obstajajo razlike med uvozom blaga iz tretjih držav v primerjavi z uvozom blaga iz Evropske unije, saj je notranje trgovanje povsem svobodno in brez carinskih formalnosti. Prost pretok blaga torej prinaša koristi na notranjem trgu.

Keywords

carinjenje;carinska deklaracija;uvoz;inšpekcijski nadzor;logistika;diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FL - Faculty of Logistics
Publisher:	[T. Erjavšek]
UDC:	336.24
COBISS:	512844605
Views:	1431
Downloads:	120
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Customs clearance of goods in accordance with customs regulations and special measures
Secondary abstract:	This thesis presents a customs system for imports that require additional controls such as veterinary, phitosanitary and health control, and customs examination of goods. Financial Administration of The Republic of Slovenia performs customs clearance in Slovenia. The theory section presents the mission and legislation that controls customs sphere and defines the rules to prepare customs declaration. Current Slovene legislation has precisely specified and standardized this area according to the European Union legislation. The latest law 952/2013 which entered into force on 1 May 2016 gives clear specifications about e-business. The second section describes the differences between unspecified imports and specified imports focusing on the specifics related to the imports of products for which additional clearance procedures are required. These products are: Fruits and vegetables requiring a phytosanitary certificate; Live animals and animal products requiring a veterinary certificate; Wine requiring a tariff quota; Electrical appliances and parts requiring a conformity marking and Sweet products requiring a meursing code. Then, we compare the clearance procedures and based on the findings we propose solutions to enhance the movement of goods. We have found that there are differences between goods imported from third countries compared to the goods imported from the EU because this kind of trade is completely free and without any customs formalities. Thus, the internal market benefits from the free movement of goods.
Secondary keywords:	customs clearance;customs declaration;import;inspection supervision;logistics;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za logistiko
Pages:	IX, 61 str., [2] str. pril.
ID:	9593091