The customs system of the Republic of Croatia

U ovom završnom radu govori se o nastalim promjenama u carinskom sustavu Republike Hrvatske. Cilj je prikazati način djelovanja i ustrojstvo carinskog sustava Republike Hrvatske prije i tijekom prilagodbe za ulazak u Europsku uniju te nakon njezinog ulaska. Odabir teme je povezan s cjelokupnom gospodarskom problematikom Republike Hrvatske. Republika Hrvatska je u srpnju 2013.godine postala punopravnom članicom Europske unije. Rad je koncipiran u pet poglavlja. U prvom, uvodnom poglavlju, iznose se teze koje će se argumentirati i objašnjavati u ovom radu. U drugom poglavlju govori se o karakteristikama i pojmu carina. Treće poglavlje obuhvaća carinski sustav Republike Hrvatske, uključujući carinsku politiku, carinske propise, ustroj carinske uprave, ovlasti carinskih službenika, te postupak carinjenja robe. U četvrtom poglavlju obuhvaćena je carinska politika Europske unije, njezini ciljevi i temeljna načela, jedinstvena carinska deklaracija i strategija razvoja Europske unije na području carinske politike. U posljednjem, petom poglavlju, obrađen je hrvatski carinski sustav prije i poslije ulaska u Europsku uniju.In this final paper, the changes in the Customs system of the Republic of Croatia are discussed. The goal is to demonstrate the mode of operation and structure of the Customs system of the Republic of Croatia before and during the adaptation of joining the European Union and also after its entry. The selection of the theme is associated with the overall economic problems of our country. The Republic of Croatia became a full member of the European Union in July 2013. The paper is divided into five chapters. In the first, introductory chapter, thesis that will be argued and explained in this paper are introduced. The second chapter deals with the characteristics and the concept of customs. The third chapter covers the Customs system of the Republic of Croatia, including customs policy, customs regulations, organization of the customs administration, the powers of customs officers and the procedure of customs clearance of goods.The fourth chapter is covered by the tariff policy of the European Union, its objectives and basic principles, a unique customs declaration and strategy of development of the European Union in the field of customs policy. In the final, fifth chapter, the Croatian customs system before and after joining the European Union is processed