Clo a celní režimy z pohledu české celní správy

Mgr. Robert Jantač

Bachelor's thesis

Customs Duty and Procedures in Terms of Czech Customs Administration

Anotácia:

Tato práce se zabývá právní úpravou cla a celnictví na území našeho státu ve 20. století, především však právní úpravou cla a celnictví České republiky po jejím přistoupení k Evropské unii. V práci byly nejprve vymezeny základní pojmy z oblasti celního řízení, včetně pojmu cla a zároveň uvedeny a charakterizovány nejdůležitější celní předpisy jak na úrovni Společenství, tak na úrovni národní. Primárně byly popsány celní formality při dovozu zboží na území Společenství, společně s vysvětlením okruhu pojmů dotýkajících se celního řízení zejména se zaměřením na celně schválená určení a celní režimy.

Abstract:

In the introduction to my bachelor thesis , the historical evolution of customs in the 20. century in Europe and Czech Republic is described. Another necessary part of this topic is the area oriented on points of view on legal treatment of customs before entering EU and after. That means – what are the basic rules for a new country to join the European Union in the meaning of temporary customs measures and furthermore, what changes have been made in the criteria of communitarian law versus national legal treatment in the area of customs. Customs tariffs, as one of the taxes imposed on wares and services, it is also considered an important factor influencing international trade. Although the treatment of customs in European Union is dominant for Czech Republic, it is also necessary to take global aspects into consideration. That is why there are also international organizations, connected to customs issues, listed here, including World Customs Organization and World Trade Organization. Next part is oriented on organizational side and activities of customs service. Main goal of this thesis is clarification of the range of questions from the area of customs service. Firstly, the basic terms connected to this area are defined here (that means: what is customs area, standing of the wares and its status from the point of view of EU, customs control, overall customs declaration, customs declaration, customs value, customs debt). Secondly, the customs tariff is described here (meaning its characteristics, functions and types), as a necessary part of international trading politics, which is an important economical and legal instrument, but also a part of national customs politics and income for national (public) and union budget. After clarifying the basic terms, bureaucratic procedures of customs service, which have influence on the treatment of wares in the EU, is described. Here, customs approved determinations are considered in detail, including allowing of wares into customs regime, placing wares into free zone or free warehouse, reverse export of wares from the customs area of the Commonwealth, destruction of wares and rendering the wares to the state. In customs approved determinations considering allowance of wares into customs regime, each customs regime is specified: allowance into free circulation, storing in customs warehouse, temporary usage, and revision under customs overview, active refining contact,

Kľúčové slová

celnictví, clo, celní území Společenství, celně schválená určení, celní řežimy

Jazyk práce: Czech

Datum vytvoření / odevzdání či podání práce: 1. 11. 2011

Obhajoba závěrečné práce

• Obhajoba proběhla 30. 1. 2012
• Vedúci: JUDr. Dana Šramková, Ph.D.
• Oponent: Mgr. Alena Salinková, Ph.D.

Masaryk University

Faculty of Law

Bachelor programme / odbor:
Legal Specializations / Public Administration