Internal impacts of the European Union customs policy

Internal impacts of the European Union customs policy Abstract This diploma thesis focuses on the internal impacts of the customs policy of the European Union and its significance in today's commercial and economic environment. The EU's customs policy has often been perceived in recent decades as a marginal area due to advanced liberalisation and low customs duty rates. However, current changes in the global environment, the rise of protectionism, and global instability return a higher degree of attention to customs policy. The thesis therefore analyses to what extent the customs policy has internal economic impacts, and whether it continues to represent a relevant area of the EU's Common Commercial Policy. To establish the necessary context, the introductory part defines the basic concepts of customs duties and customs policy, describes their functions, and presents the legal framework of the EU's customs policy. The core of the thesis consists of sections devoted to analysis of price effects, competitiveness, and fiscal revenues from customs duties. Through the analysis of these individual impacts, the thesis allows an assessment of what internal effects the EU's customs policy has within the European Union. The analysis shows that the impacts of customs policy are complex. In the field of price...