CUSTOMS CONTROL IN THE PORT OF KOPER FREE ZONE

V diplomski nalogi je predstavljen način izvajanja carinskega nadzora v prosti coni Luke Koper, kjer ima carinski organ v obdobju pospešene globalizacije in ob vse večjem pretoku blaga pomembno vlogo pri zaščiti interesov Evropske unije ter pri preprečevanju vnosa in iznosa prepovedanega blaga. Po uvodnem delu sta v drugem poglavju opisana nastanek in delovanje carinske unije. V tem delu so navedeni carinski postopki in poenostavitve, ki so omogočene določenim gospodarskim subjektom. Poleg tega sem predstavil organizacijo in delovanje carinskega organa v Republiki Sloveniji, ki se je z vstopom Republike Slovenije v Evropsko unijo znatno spremenil in moderniziral. V tretjem poglavju so podrobneje navedeni procesi vnosa in iznosa blaga na in iz območja proste cone Luke Koper, kjer imajo informacijski sistemi čedalje večji pomen pri obdelavi velikih količin podatkov. V četrtem poglavju je predstavljeno izvajanje prepovedi in omejitev, v katerih carinski organ pri ravnanju z najrazličnejšim blagom sodeluje z različnimi strokovnimi organi, pristojnimi za opravljanje nalog na dodeljenih področjih. V zadnjem poglavju je opisan primer carinskega nadzora blaga v kontejnerjih, ki je sestavljen iz različnih faz, v katerih predstavlja analiza tveganja ključno vlogo pri odkrivanju morebitnih nepravilnosti. V samem zaključku diplomske naloge so izpostavljeni ključni dejavniki za učinkovit carinski nadzor in mnenje glede morebitnih ter možnih izboljšav.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\u27s 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