The history and evolution of customs. Customs duty, toll. Organization development and regulation of customs from the earliest times through Austria-Hungary until after the establishment of independent Czechoslovakia. Deformed development of the socialistic customs in time, the state monopoly of foreign trade. Developments after 1989. The current state of development of customs in the EU. The current customs legislation in the EU and the Czech Republic. Customs Administration and its organizations in the country. Correlation of foreign trade activities and customs issues. Single customs territory of the EU. Powers and duties of the customs officers. Declarant and its rights and obligations. Hearings before the customs authority. Customs control. Customs documents, transport documents, accompanying documents. Declarations and his comrades. Customs procedures. Harmonized system of classification of goods and EU Combined Nomenclature. Customs tariff Community kinds of duties, customs tariffs, customs valuation and calculation of the customs debt. Ensuring the customs debt, liability for customs debt, payment of the customs debt. Creation and extinction of customs debt. Exemption of goods from customs duties. Free warehouses and free zones, their meaning and usage. Economic protection of the EU market - licenses, quotas, anti-dumping measures. Related activities of the Customs Administration of the Czech Republic. Statistics Intrastat CZ. Violation of customs regulations - administrative offenses and offenses sanctions. Taxes related to import and export goods, administration of VAT on imports and exports of goods, administration of excise duties.
Students attending this course will gain not only knowledge of the customs law of the EU and the Czech Republic, but learn how to apply customs law into practice through solving Customs negotiation of shipments of goods produced on the basis of real practical situations. In addition, the student will acquire skills in processing and specialized administration, recognition of customs, transport and shipping documents and filling.
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