Způsoby zajišťování celního dluhu a jejich vliv na vybranou skupinu nákladů

Abstract

The objective of graduation theses on „Methods of security to cover customs debt and theirs impact on selected set of expenses“ is to uncover the impact of the particular method of security to cover customs debt on company’s direct costs. Furthermore there is analysed whether it would be more efficient for the company to change method of security to cover customs debt regarding the quantity of import operations and the total amount of the customs debt which was assessed and has to be secured.