Analiza carinjenja spletnih pošiljk

KRIVEC, KAJA (author), Klun, Maja (mentor)

Evropski kupci lahko kupijo blago na evropskem trgu ali pa iz tretjih držav. Za nakup blaga iz tretjih držav veljajo oprostitve plačila carine pošiljk z blagom v vrednosti do 150 evrov, za pošiljke z blagom v vrednosti do 22 evrov pa ni treba plačati davka na dodano vrednost. Zaradi te oprostitve se vsako leto povečuje nakupovanje blaga iz tretjih držav. Posledično prihaja do izkrivljanja konkurence, cariniki pa morajo pregledovati vedno več blaga. Namen diplomskega dela je predstaviti postopek carinjenja spletnih pošiljk, s tem povezano trenutno in novo zakonodajo ter primerjavo carinjenja spletnih pošiljk v Sloveniji in na Hrvaškem. Za doseg cilja sta bili uporabljeni statistična in komparativna metoda, s katerima smo opredelili, zakaj je dobro, da se ukine oprostitev plačila dajatve na poštne pošiljke iz tretjih držav. S primerjavo carinjenja spletnih pošiljk v Sloveniji in na Hrvaškem smo predstavili podobnosti in razlike v postopku carinjenja spletnih pošiljk, statistične podatke, davčno stopnjo in rast ter obvladovanje rasti spletnega nakupovanja. V diplomskem delu je bilo ugotovljeno, da bo z ukinitvijo oprostitve plačila dajatve več denarja v državnem proračunu, da je Hrvaška po statističnih podatkih prejela več poštnih pošiljk, Slovenija pa je bila učinkovitejša pri pregledu in kontroli poštnih pošiljk. Državi imata dokaj podobne davčne stopnje, spletno nakupovanje se v obeh državah vsako leto povečuje. Z novo zakonodajo, ki bo začela veljati 1. januarja 2021, se bo zmanjšala konkurenca med prodajalci znotraj Evropske unije in prodajalci iz tretjih držav.

• Language: Slovenian
• Keywords: carinjenje spletnih pošiljk, e-trgovina, davek na dodano vrednost, pošiljka neznatne vrednosti
• Work type: Bachelor thesis/paper
• Organization: FU - Faculty of Administration
• Publisher: [K. Krivec]
• Year: 2019
• Number of pages: X, 46 str.
• PID: 20.500.12556/RUL-109450
• COBISS.SI-ID: 5412782
• Publication date in RUL: 03.09.2019

Secondary language

• Language: English
• Title: Analysis of custom duties on web shipments

Abstract

European buyers can purchase the goods on the European market or from third countries. Purchases from third countries are exempt from customs duties up to a value of 150 euros; furthermore, for goods to a value of 22 euros, the payment of value-added tax charges is not required. Due to this exemption, each year, the number of purchases from third countries is increasing, which distorts the competition; what is more, customs officers are required to inspect more and more goods. The paper aims to present some common terms, custom clearance of online purchases, the existing and the new regulation and a comparison of Slovenian and Croatian customs procedures. We used a statistical and a comparative research method to explain why it would be beneficial to suspend the exemption from paying taxes on postal shipments. The comparison of Slovenia and Croatia demonstrates some details and differences in custom clearance of online purchases, the tax rate as well as growth and growth control of online shopping. Our study showed that removing the tax exemption of the postal shipments will bring more money into the state budget; furthermore, according to the statistical data, Croatia received more shipments while Slovenia is more effective in terms of inspection and control of the shipments. In both countries, the tax rate is similar and online shopping is increasing yearly. From January 1, 2021, the new legislation will reduce competition between sellers within the European Union and sellers from third countries.

• Keywords: customs clearance of online purchases, e-commerce, value-added tax, consignments of negligible value