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Poleg carinske vrednosti in uvrstitve blaga pod ustrezno tarifno oznako je poreklo blaga eden izmed treh elementov, ki močno vplivajo na višino carinskega dolga. Pri tem so osnova za izvajanje carinjenja blaga in vseh carinskih dejavnosti poreklo, carinska vrednost in uvrstitev blaga pod ustrezno carinsko tarifo. Bistvenega pomena je predvsem poznavanje vseh uredb, zakonov in sporazumov med državami članicami Evropske unije za tekoče leto ter vsa pretekla leta. Temeljito poznavanje uredb, sporazumov in zakonikov se odraža na uspešnosti, ažurnosti in učinkovitosti organizacije. V diplomski nalogi so opisani koraki za določanje porekla blagu in naštete vrste podatkov, ki jih je treba pridobiti za določitev porekla blaga. V prvem delu zaključnega dela predstavimo HELLO Saturnus, d. o. o. in koncerna Intereuropa ter Intereropa Filiala Ljubljana in opišemo preučevan problem, ter posnetek dejanskega stanja s poudarkom na tistih področjih, ki močno ovirajo oz. v nekaterih primerih tudi onemogočajo, da se poreklo blaga ustrezno in pravilno določi. V drugem delu zaključnega dela je zajeta teoretična osvetlitev zaznanega problema, sledi kritična analiza s procesno karto in opis predloga rešitve obravnavanega problema. In addition to customs value and classification of goods under the right tariff code, the origin of goods is one of the three key elements that greatly affect the amount of the customs debt. Long story short, all three above mentioned elements are the basis for performing any kind of customs service operations. It is important that we have the knowledge of all the regulations, laws and agreements between the countries of the European Union, for the current year and all previous years. Thorough knowledge of regulations and agreements reflects on the performance, promptness and efficiency of the organization. The degree describes steps and procedures for determining the origin of goods, and which of the crucial informations have to be obtained in order to succesfully determine the origin. The first part of the degree covers the description of both companies, HELLA Saturnus Ltd., aswell as Intereuropa Group and Intereuropa branch in Ljubljana. Besides the description of both companies the degree also includes the description of the studied problem and facts, focusing on the areas that severely handicap and in some cases even prevent that the origin of goods can be properly and correctly determined. The second part of the degree covers the theoretical part of the studied problem. The theoretical part is than followed by a critical analysis including the process map and possible solutions for the obtaining problem.

Smo v obdobju liberalizacije mednarodne trgovine, katere končni cilj je prosto trgovanje brez ovir. Z liberalizacijo mednarodne trgovine je prišlo do pojava globalizacije in z njenim razmahom se je pojavila vse večja težnja po enotnih pravilih, ki bi veljala za vse države. Prav zato so se skozi čas oblikovale različne institucije in organizacije. Ena najpomembnejših mednarodnih institucij danes je Svetovna trgovinska organizacija (v nadaljevanju STO), ki ureja trgovanje med državami na globalni ravni. Podobno kot STO je bila tudi Evropska unija (v nadaljevanju EU) zasnovana z namenom, da bi odpravila ovire in spodbudila svobodno trgovino med svojimi državami članicami. Globalizacija je prinesla spremembe tudi na področju potrošnje, saj omogoča potrošnikom dostop na širši trg in s tem večjo izbiro izdelkov. Na nakupne odločitve potrošnikov vplivajo različni dejavniki, med drugim tudi informacija o poreklu blaga. Poreklo blaga potrošniku pove, od kod določen izdelek prihaja, kar mu omogoča razlikovanje med domačimi in uvoženimi izdelki, ter s tem dajanje prednosti domačim izdelkom zgolj zato, ker so domači, ne pa nujno tudi boljši, kar je v nasprotju s svobodno trgovino in prostim pretokom blaga. Diplomsko delo primerja pravno ureditev glede pravice potrošnikov, da so obveščeni o poreklu blaga po pravu EU in pravu STO. V diplomskem delu ugotavljam, da pravo EU prepoveduje nacionalne zahteve po označbi porekla blaga iz drugih držav članic na izdelkih, saj predpostavlja, da imajo potrošniki negativne stereotipe o uvoženih izdelkih, kar ovira trgovino na enotnem trgu EU, razen v primerih, ko poreklo vpliva na kakovost blaga. Po drugi strani pa pravo STO načeloma priznava pravico potrošnikov, da so obveščeni o poreklu blaga, vendar pravila o poreklu blaga držav članic sama po sebi ne smejo imeti omejitvenih ali motečih učnikov na mednarodno trgovino. We are in an era of liberalization of international trade, whose end goal is free trade without barriers. With the liberalization of international trade came globalization and with its expansion there was an increasing tendency to unify the laws regulating all countries equally. Through time various institutions and organizations have been formed. One of the most important international institutions today is the World Trade Organization (hereinafter: WTO) that regulates trading among countries on a global level. Similar to WTO the European Union (hereinafter: EU) was founded with the purpose of removing barriers and encouraging free trade among its member states. Globalization also brought changes in the field of consumption, because it enables consumers to reach a wider market and with that a wider choice of products. The purchase decisions of consumers are among various factors influenced by the information about the origin of goods. The origin of goods informs the consumer on the original location of the product, which enables the differentiation between local and imported products, and thus solely giving advantage to local products because they are local and not necessarily more qualitative, which is in contrary to the free trade and free movement of goods. This thesis compares various regulations considering consumers’ right to be informed about the origin of goods. EU law prohibits national requests for product designation of origin from other member states, because it assumes consumers to have negative stereotypes on imported goods, which interferes with trade in the entire EU market with the exception of cases where the origin influences the quality of the goods. On the other hand the WTO regulation generally recognizes consumers’ right to be informed about the origin of goods, the rules of product origin of member states should not have restrictive or disruptive effects on international trade.

Diplomsko delo v teoretičnem delu predstavi logistiko uvoza novih vozil z vidika pooblaščenega uvoznika. Predstavi trenutno veljavno evropsko in slovensko zakonodajo, ki določata obračunavanje predpisanih dajatev. Prav tako prikaže različne možne načine dostave vozil z različnimi prevoznimi sredstvi. V praktičnem delu je na konkretnih primerih dveh japonskih znamk (Honda in Mitsubishi) predstavljen način obračunavanja uvoznih dajatev. Podrobno je prikazan tudi način določanja transportne poti dobave vozil do pooblaščenih trgovcev v Sloveniji. The theoretical part of the thesis illustrates the logistics for the import of new vehicles from the authorized import company's point of view. It illustrates present European and Slovenian legislations that regulate billing of requisite duties. At the same time, the thesis illustrates several possible ways of delivery of the vehicles with miscellaneous modes of transport. The practical part of the thesis are actual cases of how requisite duties for two Japanese vehicle brands (Honda and Mitsubishi) are billed. In addition, the thesis illustrates the modes of establishing transport routes for the delivery of the vehicles to the authorised car dealers in Slovenia.

V današnjem času, ko postaja globalizacija nuja in je zato neizbežna, se mednarodne povezave vedno hitreje razvijajo, sodobne oblike transporta pripomorejo k večji učinkovitosti, elektronsko poslovanje je neizogibno. Da lahko v podjetju Kozmetika Afrodita d.o.o. še naprej učinkovito in uspešno poslujejo, se morajo tem spremembam prilagajati, saj lahko samo tako ohranijo konkurenčnost na svetovnem trgu. EU si prizadeva za harmonizacijo in poenostavitve v carinskih postopkih, kar zelo pripomore k premagovanju administrativnih ovir pri pretoku blaga iz Skupnosti. V diplomskem delu predstavljamo carinske poenostavitve, ki so jih uspeli pridobiti v podjetju Kozmetika Afrodita d.o.o. Rogaška Slatina. Prikazali smo, da je možna pridobitev dovoljenj za tovrstne poenostavitve in da prenova carinskega poslovanja zelo znižuje stroške. In today´s world, when a globalization is becoming a necessity, international connections are developing faster and faster. Modern means of transport contribute to better efficiency and electronic operation is inevitable. In order to be able to continue with efficient management, we have to adapt ourselves to these changes as the only option to preserve competition in the world market. EU is striving for harmonization and simplification in customs proceedings, which significantly contributes to overcoming administrative obstacles considering current of goods out of Community. Customs simplifications, which we managed to acquire in Kozmetika Afrodita d.o.o. Rogaška Slatina enterprise, are presented in my diploma work. What has been showed is a possibility of gainig permissions for such simplifications and that modernization of customs management significantly lowers the costs.

V času intenzivne globalizacije se podjetja soočajo s hitrimi in korenitimi spremembami, ki jih le-ta povzroča. Danes se meje brišejo, razdalje postajajo vse krajše, zato si podjetja prizadevajo vstopiti tudi na najbolj oddaljena tržišča, kar bi še pred nekaj leti veljajo za izredno tvegano potezo. Podjetja v želji bodisi po obstoju bodisi po širitvi obsega poslovanja in v težnji po večjih dobičkih vstopajo na tuja tržišča, kjer je konkurenca praviloma ostrejša. Velika slovenska podjetja so pri tem praviloma uspešnejša, saj razpolagajo z več sredstvi za uspešen prodor na tuja tržišča, manjša in srednje velika podjetja so pri tem omejena in se v procesu internacionalizacije soočajo z večjimi težavami. Diplomska naloga obravnava podjetje EMO ETT d.o.o., proizvodnja emajlirane posode, njegovo uvozno in izvozno poslovanje ter izpolnjevanje predpisov o poreklu blaga v postopku pridobivanja in dokazovanja porekla končnih proizvodov. Podjetje EMO ETT d.o.o. se je vse od leta 1991 soočalo s korenitimi spremembami v svojem poslovanju. Prva takšna sprememba je bila osamosvojitev Republike Slovenije leta 1991, ki je pomenila izgubo južnih tržišč in posledično tudi prvi stečaj v letu 1994. Po štirih letih, ko je podjetje prehajalo v roke različnih lastnikov, je leta 1998 prešlo v zasebno lastništvo in še istega leta ponovno zagnalo proizvodnjo emajlirane posode v Celju. Leta 2004 je Slovenija postala polnopravna članica Evropske unije, ki je po takratni širitvi štela 25 držav članic. Še pred uveljavitvijo evropskega sporazuma 1. februarja 1999 je z letom 1997 pričel veljati njegov trgovinski del v obliki začasnega sporazuma, s katerim sta EU in Slovenija odpravili vse količinske omejitve za uvoz industrijskih izdelkov oz. postopno znižali carine za občutljive industrijske izdelke. Slovenija je carinski sistem, primerljiv z evropskim, uveljavila že leta 1996. Od istega leta Slovenija uporablja Evropsko kombinirano nomenklaturo blaga s carinsko tarifo. Evropska unija je carinska unija. V odnosu do tretjih držav se uporablja skupna carinska tarifa in skupna trgovinska politika. Osnovna svoboščina notranjega trga je prost pretok blaga in pomeni, da lahko podjetje iz ene članice prodaja svoje blago podjetju iz druge članice pod enakimi pogoji, kot če bi bili obe podjetji iz iste države. Velja načelo vzajemnega priznavanja blaga, ki narekuje, da morajo vse članice dovoliti trgovanje z blagom, ki je bilo zakonito proizvedeno v katerikoli od njih. Danes šteje integracija 27 članic. Širitev EU je nenehen proces, trenutno so v postopku kandidature za članstvo ali pa možne kandidatke vse države t. i. bivše Jugoslavije, ki za podjetje pomenijo pomembno izvozno tržišče. Kot pretežni uvoznik materialov za proizvodnjo na eni strani in pretežni izvoznik končnih izdelkov na drugi strani ter zaradi raznovrstnosti in pestrosti materialov morajo biti v podjetju dobro seznanjeni s pravili in predpisi mednarodnega poslovanja na področju pridobivanja porekla blaga svojih končnih proizvodov. Za vsak posamezen material, ki predstavlja del končnega izdelka, je potrebno poznati njegov izvor in državo porekla. V podjetju to zagotavljajo z ažurno evidenco porekla vseh materialov, uporabljenih v proizvodnem procesu v okviru rednega poslovanja. Poreklo blaga je eden izmed carinskih instrumentov, ki vpliva na carinsko obravnavo in višino carinskih dajatev ob uvozu. Obstajata dve vrsti porekla, preferencialno in nepreferencialno. Kadar ima izdelek preferencialno poreklo, je podvržen ugodnejši obravnavi, pomeni namreč delno ali celo popolno opustitev uvoznih dajatev. Nepreferencialno poreklo blaga na drugi strani ne prinaša carinskih ugodnosti, ampak se največkrat uporablja za dokazovanje izvora blaga. Da izdelek pridobi status blaga s preferencialnim poreklom, je potrebno zadostiti določenim pogojem, opredeljenim v sklopu protokola o opredelitvi pojma izdelki s poreklom, dogovorjenega v okviru sporazuma z državo, s katero se posluje. Načeloma to pomeni, In the intensive globalization times companies have to deal with fast and fundamental changes. Nowadays the borders are being erased, the distances are becoming shorter, therefore companies endeavour themselves to also step onto the most remote markets, which would have been an extraordinary move just a few years back. Companies enter foreign markets, where competition is normally sharper, in their wish for the existence or for the extension of their business or in need of greater profits. Big Slovenian companies are normally more successful. In order to enter foreign markets they have better means at disposal. Small and medium sized enterprises are limited in their actions and face greater problems during a process of their internationalization. This diploma thesis considers the company EMO ETT d.o.o., the enamel kitchenware production, import and export operations and the fulfilment of rules and regulations regarding origin in the process of gaining and proving the final products’ origin. Company EMO ETT d.o.o. has been dealing with fundamental changes ever since 1991. First such change happened in 1991 after Slovenia gained its independency, which basically meant a loss of southern markets and as a consequence the first bankruptcy in 1994. The company was owned by different owners and after 4 years, in 1998, it was privatized. The enamel kitchenware production in Celje was restarted. In 2004 Slovenia became a full time member of the European Union, which gained 10 new members at that time. Before the European Agreement became valid on 1st of February 1999, its commercial part in a form of interim agreement was valid. Based on the interim agreement the EU and Slovenia abolished all quantitative restrictions of industrial products import and progressively began to lower customs for sensitive industrial products. The European customs system as well as European Customs Nomenclature of goods with customs tariff were introduced in Slovenia in 1996. The European Union is the Customs Union. A common customs tariff and joint trade policy are being used regarding the third countries. The basic freedom of the internal market is the free movement of goods, which means that a company from one member state can sell its goods to a company from another member state under the same conditions as if the two companies would be from the same country. A principle of mutual recognition of the goods is valid. The principle dictates that all member states have to allow trade with goods, which has been legally produced in any of them. The EU has 27 members today. The EU enlargement is a continuing process. At this moment all ex-Yugoslavian states are in process for the candidacy for membership or are possible candidates. Those countries represent an important export market for the company EMO ETT d.o.o. As being predominately production materials importer on one side and predominately final products exporter on the other side, and because the materials diversity and quantity, the company has to be well informed about the international operations rules and regulations, especially when it comes to gaining and proving the goods or its own final products origin. The origin of each separate material, which is a part of the final product, has to be known. The origin up-to-date evidence for all the materials used in the company’s production has to be kept. The origin of the goods is one of the customs instruments which effects customs treatment and the amount of customs duties when importing goods. There are two sorts of origin, preferential and non-preferential. When a product has preferential origin it is a subject of favourable treatment, which means partial or full exemption of customs duty. On the other side, the non-preferential origin of the goods does not bring customs benefits, but it is mostly used as a proof of the goods origin. For the product to gain the preferential origin it has to be in compliance with certain conditions stated in the Protocol concerning the definition of the concept of the product’s or

Poreklo blaga je pomemben instrument (orodje), s pomočjo katerega Evropska unija uspešno izvaja ukrepe zunanjetrgovinske politike. Ločimo preferencialno in nepreferencialno poreklo blaga. Nepreferencialno poreklo blaga se uporablja za potrebe statistike, za izvajanje ukrepov trgovinske politike in tarifnih kvot. Nepreferencialno poreklo blaga v zunanji trgovini imenujemo tudi gospodarska nacionalna pripadnost blaga. Preferencialno poreklo nudi blagu različne ugodnosti pri trgovanju med določenimi državami. Če ima blago preferencialno poreklo, je ob izvozu deležno preferencialne obravnave – znižanja carinske stopnje ali carine prost izvoz med državama, ki imata sklenjen trgovinski sporazum. Evropska unija ima sklenjene trgovinske sporazume z veliko različnimi državami. V teh sporazumih so zajeta pravila o poreklu blaga, ki omogočajo plačilo znižanih ali ničnih carinskih dajatev med državami podpisnicami sporazuma. Poznavanje teh sporazumov je ključ do uspeha na mednarodnem trgu. The origin of goods is very important instrument that allows the European union successfully implements foreign trade and foreign policy. There are two kinds, preferential origin and non-preferential origin of goods. Non-preferential origin of goods is used for statistical purposes, all kinds of commercial policy measures or tariff quotas. Non-preferential origin of goods is also called as economic nationality of goods in international trade. Preferential origin of goods confers certain benefits on goods traded between particular countries. If exported goods have preferential origin, they are subject to preferential treatment – reduced or nil rates for goods traded between countries that had signed free trade agreement. The European union has signed trade agreements with a number of countries. These agreements contain arrangements for a zero duty or a reduced duty to be levied upon the import of designated goods originating from those countries. Knowledge of these trade agreements influences the successfulness on the market.