The customs procedure of releasing goods for free circulation with exemption from value added tax (VAT) and delivery of goods in another EU member state sounds very simple. The problem arises later, namely in understanding the complexity of this process. The average earthling will never encounter this process in his life, nor is it likely that half of the participants in international freight forwarding in the European Union will encounter it. There is a high probability that it will be met by a declarant who works in the field of imports in the customs area of the Koper customs office, where this procedure is carried out on a daily basis.
In the first part, the master's thesis presents customs procedures with an emphasis on import, and further focuses on the interpretation of customs procedure 42, including the conditions for use and the necessary documentation. In the last part, the focus is on cases in which errors and irregularities were found, which the declarant encounters before starting to prepare the declaration.
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