Implementace aktivního zušlechťovacího styku ve výrobním závodě

The diploma thesis deals with the introduction of the customs regime called Inward. The data used for the analysis were obtained from real operational records of the manufacturing Company X, which sources a significant share of its goods from third countries. The analysis demonstrates that the implementation of the Inward Processing procedure results in measurable cost savings. These savings, however, are conditional upon the processed goods being re exported outside the EU after completion of the processing operations. The findings further indicate that the savings arise from two distinct areas. The first relates to the elimination of customs debt, which does not arise under the Inward Processing procedure. The second source of savings stems from the adjustment of delivery terms and the assumption of customs clearance activities by Company X. A partial objective of the thesis is also to assess the impact of these savings in the context of the imposition of anti dumping duties on imported good.