THE ORIGIN OF GOODS AT IMPORTING AND EXPORTING IN COMPANY EMO ETT D.O.O

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