The diploma thesis presents the methods of customs control in the free zone of the Port of Koper, where the customs authority plays an important role in protecting the interests of the European Union, as well as preventing entry and exit of prohibited goods, during the time of accelerated globalisation and ever increasing flow of goods. After the introductory part, the second chapter describes the formation and operation of the Customs Union. This chapter lists the customs procedures and simplifications granted to certain economic operators. Additionally, the chapter presents the organisation and operation of the customs authority in the Republic of Slovenia, which has changed and modernised significantly with Slovenia's accession to the European Union. The third chapter details the processes of entry and exit of goods in the free zone of the Port of Koper, where information systems are becoming increasingly important in the processing of relatively large amounts of data. The fourth chapter presents the implementation of prohibitions and restrictions. When handling various goods subject to prohibitions and restrictions, the customs authority collaborates with various professional bodies responsible for performing tasks in the assigned areas. The last chapter describes an example of customs control of goods in containers, which consists of different phases, with risk analysis playing a key role in detecting potential irregularities. The conclusion of the diploma thesis highlights the key factors required for effective control, as well as an opinion on possible and potential improvements.
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