The master’s thesis consists of seven chapters and addresses the supervision of anti-dumping and countervailing duties within the customs system of the European Union. The introductory chapter presents the subject of the research, the purpose and objectives of the thesis, as well as the research questions and the research methods used. In the theoretical part of the thesis, the legal framework of the European Union’s anti-dumping and countervailing measures is first presented, with an emphasis on their role in protecting the internal market. Fundamental concepts, procedures for the introduction of measures, and the competences of individual institutions are described,
including the role of customs authorities in their implementation. The following section presents the organization and execution of customs supervision
over goods that are or may be subject to anti-dumping and countervailing duties. Preventive and systemic control mechanisms are discussed, along with risk analysis,
documentary and physical inspections of goods, and post-clearance controls. Particular attention is also paid to the most common forms of circumvention of anti dumping and countervailing duties and to the challenges faced by customs authorities in practice. The empirical part of the master’s thesis is based on an analysis of selected practical
cases of customs supervision and on a survey of customs officers. The purpose of the empirical part is to present the actual implementation of supervision in practice and to
gain insight into customs officers’ perceptions of the effectiveness of individual control mechanisms. The survey questions were thematically divided into several sections,
which enabled a clearer presentation of the results.
The concluding part of the master’s thesis summarizes the key research findings and presents proposals for further improvements in the supervision of anti-dumping and countervailing duties, particularly in the areas of information systems, risk analysis, operational procedures, and the human factor.
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