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Lecturer(s)
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Šmíd Martin, JUDr. Ph.D.
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Staněk Jaroslav, JUDr. Ing. CSc.
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Course content
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Customs codex (Council Regulation - EEC - No 2913/92). The EU and Czech Republic customs regulations. Customs area and status. The European Community custom tariff. Provenance of goods and customs control. Through customs approved determination or utilization. Customs procedures. Customs declaration. Charter operations. Customs debt. Customs debt payment and guarantee. Legal remedies. Violation of customs law. Free admission.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
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Learning outcomes
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The aim of the course is to acquaint the students with basic legal regulation of export, import and transit of goods, organization of the customs administration and its incorporation within the state administration with special respect to the Regulation (EC) No 2913/92 of the Council of 12 October 1992 laying down the the Community Customs Code and the Act No. 17/2012 Coll., on Customs Administration of the Czech Republic.
Student will get the ability to understand the custom taxes and legal regulations related to customs including international treaties, especially in the relation between Czech Republic and European Union.
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Prerequisites
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Student should have basic knowledge of administrative law.
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Assessment methods and criteria
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Written examination, Home assignment evaluation, Discussion
Examination granting is conditioned by attendance at seminars. To pass the exam is necessary to pass the final written test.
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Recommended literature
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Celní kodex. Nařízení rady (EHK) č. 2913/92.
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Celní zákon č. 13/1993 Sb. v platném znění.
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Prováděcí Nařízení ke kodexu - Nařízení Komise - EHS - č. 2454/93.
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Vyhláška 201/2005 Sb., o statistice vyváženého a dováženého zboží a způsobu sdělování údajů o obchodu mezi Českou republikou a ostatními členskými státy Evropských společenství.
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Zákon č. 17/2012 Sb., o Celní správě České republiky.
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