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Professional paper

Applying the Regulation on Conditions That Water Craft Must Satisfy, Also Physical Person or Corporation Carrying Out Charter Activities under Customs Control

Željko Dominis ; Carinarnica Dubrovnik, Dubrovnik, Hrvatska


Full text: croatian pdf 521 Kb

page 47-63

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Abstract

The terms of Regulation on conditions that water craft and physical person or corporation carrying out charter craft activities must satisfy and that were brought forth by Ministry of the Sea, Transport and Infrastructure, are very important to implement a correct customs control and supervision of possible misuse of customs institute for particular use of crafts put into uncontrolled service at reduced or duties to zero and/or a specific tax exemption. Primarily, from the customs-legal point of view, that is particularly related to the charter of smaller crafts built in the way that several days’ accommodation of crew and passengers is not possible, but also to the crew and passenger lists certified by Ministry of the Sea, Transport and Infrastructure. The author of the article has thoroughly analysed important aspects of the Regulation related to the implementation of the customs control under the crafts imported with applying the institute of more suitable tariff procedure because of the goods use for special purposes and/or a specific tax exemption taking into consideration Regulation amendments and their influence on regular implementation and efficiency of customs control over the charter crafts.

Keywords

customs control; crafts; specific tax; end use; economic activity; charter and sub-charter

Hrčak ID:

68375

URI

https://hrcak.srce.hr/68375

Publication date:

1.6.2011.

Article data in other languages: croatian

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