Customs Union and Customs Procedures in the EU

Diplomski projekt predstavlja carinsko unijo Evropske unije in njene postopke. Carinska unija je unija, ki zajema vso blagovno menjavo med državami članicami Evropske unije. Med državami članicami prepoveduje carine pri uvozu in izvozu ter vse dajatve z enakim učinkom. V odnosu s tretjimi državami carinska unija uvaja skupno carinsko tarifo. Carine kot dajatve, ki jih država zahteva na blago, prodano v drugo državo, so med članicami EU strogo prepovedane. Veljajo tudi količinske omejitve in državni ukrepi, s katerimi se v določenem obdobju omejita uvoz ali izvoz določenega blaga. Prepoved diskriminatornih nacionalnih davkov skrbi, da ne bi prišlo do manj ugodnih davčnih obravnav tujih proizvodov v primerjavi z domačimi. Tako carinska unija omogoča prost pretok blaga na njenem notranjem trgu. Vsaka država članica si je pridržala pristojnost, da omeji prosti pretok, če bi to zahtevali nekateri pomembni razlogi. V diplomskem projektu smo potrdili, da carinska unija spodbuja trgovanje med državami članicami in da so carinski postopki v carinski uniji časovno in stroškovno učinkoviti.The thesis presents the European Union\u27s vustoms union and its procedures. The vustoms union includes the entire exchange of merchandise among the European Union\u27s Member States. Accordingly, it prohibits import and export customs duties among the Member States. In regards to third countries, the customs union introduces a Common Customs Tariff. The EU Member States are strictly prohibited from charging customs duties for merchandise sold to different states within the union. Governments also apply quantity restrictions in order to limit the import or export of a certain type of merchandise within a particular time period. Moreover, the prohibition of instituting discriminatory national taxes ensures that the domestic products do not receive a preferential tax treatment over foreign products. Hence the customs union enables a free flow of merchandise within its internal market. Each Member State, however, reserves the right to restrict the free flow if need be, due to specific important reasons. Our thesis, therefore, confirms that the customs union encourages the trade within the Member States and that the customs procedures within the union are, in fact, time and cost efficient