Origin of Goods (customs)

The Master´s thesis deals with origin of goods and its importance in customs and international trade. The main objective of the thesis is to provide a complex summary of principles and rules for determination of origin of goods. A secondary objective of the thesis is to either confirm or rebut the assumption that origin frauds occur mostly in connection with non-preferential origin. The first part explains basic customs terms. The second part analyses non-preferential and preferential origin of goods. Last two parts focus on theoretical and practical aspects of origin frauds