PRIMERJAVA MED UVOZNIMA CARINSKIMA POSTOPKOMA 40 IN 42

Kocjančič, Martina (author), Bajec, Patricija (mentor)

V diplomski nalogi sem predstavila primerjavo med carinskima postopkoma 40 in 42. Opisala sem davčne zavezance, pridobitev identifikacijske številke za DDV ter obveznosti in dolžnosti, ki jih morajo zavezanci ob pridobitvi izpolniti. Predstavila sem številko EORI , ki je nujno potrebna za izvajanje carinskih postopkov, v katerikoli državi Evropske unije. Dotaknila sem se carinskih postopkov, ki se izvajajo na carinskem območju Evropske unije, njihove glavne značilnosti ter vsega, kar je potrebno za izvajanje posameznega postopka. Obrazložila sem postopek določitve carinske tarife ter se dotaknila odlog plačila in zavarovanje morebitnega carinskega dolga. Več pozornosti sem posvetila sprostitvi blaga v prost promet, ob plačilu carinskih dajatev in DDV-ja ter sprostitvi blaga v prost in vnosa v domačo porabo za blago, ki je oproščen plačila DDV, v okviru davčne dobave v drugo državo članico. Predstavila sem nova pravila o dokazovanju izpolnitve carinskega postopka 42 ter ključne razlike med postopkoma 40 in 42. Na koncu sem obrazložila možnost popravka napačno navedenih informacij v skupni carinski deklaraciji.

• Language: Slovenian
• Keywords: Ključne besede: davčni zavezanec, identifikacijska številka za DDV, sprostitev v prost promet, carinski postopki, odlog plačila, zavarovanje.
• Work type: Bachelor thesis/paper
• Organization: FPP - Faculty of Maritime Studies and Transport
• Year: 2020
• PID: 20.500.12556/RUL-116988
• Publication date in RUL: 18.06.2020

Secondary language

• Language: English
• Title: COMPARISON BETWEEN IMPORT CUSTOMS PROCEDURES 40 AND 42

Abstract

This thesis presents a comparison between customs procedures 40 and 42. I have described taxable persons, the process of obtaining a VAT identification number and the obligations and duties that taxable persons must fulfil upon obtaining it. I will present the EORI number, which is obligatory for the implementation of customs procedures in any country of the European Union. I have touched on the customs procedures carried out in the customs territory of the European Union, their main characteristics and everything necessary to carry out an individual procedure. I have explained the procedure for setting the customs tariff and touched on the deferral of payment and insurance of a potential customs debt. I have paid more attention to the release of goods for free circulation on payment of customs duties and VAT and the release for free circulation and entry for home use of goods which are the subject of a VAT-exempt supply to another Member State. I have presented new rules on proving compliance with customs procedure 42 and key differences between procedures 40 and 42. Finally, I have explained the possibility of correcting the incorrect information given in the summary customs declaration.

• Keywords: Keywords: taxable person, VAT identification number, release for free circulation, customs procedures, deferral of payment, insurance.