Митнически контрол и сигурност
Customs control and security

Summary/Abstract: The purpose of the research is to identify the prerequisites for the occurrence and realization of customs frauds related to non-payment of customs duties and other obligations in the supply of non-Union goods. When a customs fraud with an undervalued customs value or an incorrect tariff classification is committed during the „Simultaneous admission for free circulation and end use“ (import) customs procedure, this customs fraud affects the overall mechanism of the customs system. This requires a preliminary and subsequent customs control.

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