Modernisation of the customs clearance in EU and the Czech Republic

The thesis targeted on the area of modernization of customs clearance in the EU and the Czech Republic is focused on the specification of the systems and procedures used in the modernization of customs clearance when the electronic customs declaration is used. Mainly about the status of transition from the paper declaration to the electronic paperless customs declaration, not only in the Czech Republic but throughout the European Union. Assessment data is carried out primarily for the period between the years 2012 to 2014, in some cases, for better assessments, in the period between the years 2009 to 2014. The thesis is focused on the evaluation of the situation with modernisation the customs clearance in the Czech Republic and comparing the results between chosen EU member states and the Czech Republic. The usage of the electronic Entry Summary Declarations and Exit Summary Declarations have increased several times in last two years. Implementation of systems for lodgement and processing of customs declarations for more effective and efficient control of goods within the EU member states has also very fast growing trend with very low error rate. The rate of electronically lodged customs declarations is reaching in most of the EU member states almost 100%. Numbers of customs declarations lodged within the simplified procedures in chosen EU member states is more or less stable. The last part of my thesis contains the benefits for business community as well as for the state administratio