Free Movements of Goods and Customs Procedures

Završni rad pod nazivom „Sloboda kretanja roba i carinski postupci“ istražuje ključne aspekte carinske politike EU-a i procesa puštanja robe u slobodan promet unutar Europske unije. Ovaj rad naglašava važnost carinske politike EU-a u okviru njezine vanjske trgovinske strategije i njezinu ulogu u promicanju slobodne trgovine unutar Unije te upravljanju trgovinskim odnosima s drugim zemljama. U prvom dijelu rada analizira se carinska politika EU-a, njezini temeljni elementi, ciljevi te uloga u ravnoteži između zaštite domaćih proizvođača i poticanja globalne ekonomske suradnje. Također, istražuje kako carinska politika EU-a doprinosi ostvarenju ciljeva održivog razvoja, inovacija u trgovini te pristupu novim tržištima. Drugi dio rada detaljno istražuje proces puštanja robe u slobodan promet unutar EU-a. Ovaj proces je ključna karika u trgovini između država članica EU-a i podložan je nizu carinskih postupaka i aspekata. U radu se analiziraju različite carinske postupke primjenjive unutar EU-a, izvozni i uvozni postupak, potrebnu dokumentaciju za carinsku obradu, utvrđivanje carinske vrijednosti, razmatranje carinskih tarifa, analizu troškova prijevoza i trošarina te poreznu regulativu koja se primjenjuje. Poseban naglasak stavlja se na oslobođenje od plaćanja carine u određenim situacijama. Cilj ovog rada je omogućiti čitateljima jasno razumijevanje svih koraka i zahtjeva u procesu puštanja robe u slobodan promet unutar EU-a, kako bi se olakšale trgovinske aktivnosti unutar ove velike i raznolike tržišne zajednice. Osim toga, rad se bavi dinamikom međunarodne trgovine u kontekstu europskog integracijskog procesa, istražujući kako carinska politika EU-a doprinosi ostvarenju njezinih ciljeva u vanjskoj trgovini.The final paper entitled "Freedom of movement of goods and customs procedures" explores key aspects of EU customs policy and the process of releasing goods into free circulation within the European Union. This paper highlights the importance of EU customs policy within its external trade strategy and its role in promoting free trade within the Union and managing trade relations with other countries. The first part of the paper analyzes the customs policy of the EU, its basic elements, goals and role in the balance between the protection of domestic producers and the stimulation of global economic cooperation. It also investigates how EU customs policy contributes to the achievement of sustainable development goals, innovation in trade and access to new markets. The second part of the paper examines in detail the process of releasing goods into free circulation within the EU. This process is a key link in trade between EU member states and is subject to a number of customs procedures and aspects. The paper analyze different customs procedures applicable within the EU, export and import procedures, necessary documentation for customs processing, determination of customs value, consideration of customs tariffs, analysis of transportation costs and excise duties, and applicable tax regulations. Special emphasis is placed on exemption from customs duties in certain situations. The aim of this paper is to provide readers with a clear understanding of all the steps and requirements in the process of releasing goods into free circulation within the EU, in order to facilitate trade activities within this large and diverse market community. In addition, the paper deals with the dynamics of international trade in the context of the European integration process, investigating how the EU's customs policy contributes to the achievement of its goals in foreign trade