Finanční dopady volby vybraných celních režimů na dovozce v ČR

This thesis addresses the issue of customs procedures and their impact on the financial burden of business entities when importing goods from third countries into the Czech Republic. The aim of the thesis is to evaluate the results of an analysis of selected customs procedures and their influence on the financial burden of importers in the Czech Republic, with a particular focus on their tax implications. The theoretical part defines the fundamental concepts related to customs, including the Union Customs Code, the classification of goods, and customs value, and provides a description of individual customs procedures, especially release for free circulation, transit, customs warehousing, inward processing, and temporary admission. The practical part is based on two model case studies of fictitious companies, which illustrate the impact of choosing a customs procedure in specific situations. The first case analyses the import of coffee beans with subsequent allocation of production between the domestic market and export to a third country, while the second case focuses on the production of coffee machines from imported components. Based on these examples, selected costs—particularly customs duties, VAT, and logistics costs—are quantified and their impact on the company’s cash flow is assessed. The thesis also includes a comparison of individual customs procedures using the weighted sum method, which takes into account not only financial costs but also administrative burden, time factors, and risk. The results indicate that the choice of an appropriate customs procedure can significantly affect not only total costs but also a company’s liquidity. Special customs procedures, particularly inward processing, appear to be an effective tool for optimizing financial flows, especially for export-oriented enterprises.