Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries

Konečný, Vladimír; Semanová, Štefánia; Gnap, Jozef; Stopka, Ondřej

doi:10.17818/nm/2018/4si.8

Cited by 13 publications

(7 citation statements)

References 6 publications

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“…The procedures and rules for the treatment of goods between third countries and the EU in the territory of the Slovak Republic are governed by the Customs Act. The Customs Act also governs measures to prevent illegal conduct of people in transit, import, and export [4][5][8][9][10].…”

Section: Customs Processing Of Consignmentsmentioning

confidence: 99%

“…The goods shall be placed under the customs procedure of the CO of departure together with the CN CIM by which they were accepted for carriage. CN SMGS is also associated with this CN CIM, which serves as proof of prior transport [8][9][10][11]. The graphicpical representation of customs documentation processing is shown in Figure 1.…”

Section: Imports Of Wagon Consignments Across the Eu External Bordermentioning

confidence: 99%

“…If a customs representative of the East Slovak transshipment points (transshipment) receives the documents of transit wagon consignments from the forwarding department transport, specifically CN CIM with the original CN SMGS including all accompanying documents, it shall be ensured in accordance with the regulation KN 20 that each carrier involved in the transportation of goods within the EU or in the Common Transit Procedure meets the conditions for a simplified transit procedure [7][8][9][10][11].…”

Section: Transshipment Of Wagon Consignments In Border Crossing Stationmentioning

confidence: 99%

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Analysis of Customs Processing of Wagon Consignment at Slovakia-Ukraine Border

Gerhátová

Zitrický

Klapita

2021

LOGI – Scientific Journal on Transport and Logistics

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In the territory of the Slovak Republic, the transportation of goods from east to west is carried out in Eastern Slovak Trasnsshipment. The transportation of goods in direct international rail transport between the Slovak Republic, the Russian Federation, and Ukraine is carried out through the border crossing points Čierna nad Tisou – Čop and Maťovce – Užhorod. These border crossing points are places on a broad-gauge and standard-gauge railway, wherer loading, unloading, and reloading of goods from wider gauge wagons to narrower gauge wagons shall be carried out. There is also a shift of transport mode from SMGS to CIM and other services associated with this transport. An important document affecting the functioning of the single railway market is the Customs Code of the European Union and its provisions. It should be noted that the Common Economic Area of the European Union is also the common customs area of all the Member States. In the case of the cross-border international rail transport organisation, there are no control services due to the customs clearance of the goods. For carriers and customers, this means easier process organisation thanks to the provisions of the Customs Code.

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Section: Customs Processing Of Consignmentsmentioning

confidence: 99%

Section: Imports Of Wagon Consignments Across the Eu External Bordermentioning

confidence: 99%

Section: Transshipment Of Wagon Consignments In Border Crossing Stationmentioning

confidence: 99%

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Analysis of Customs Processing of Wagon Consignment at Slovakia-Ukraine Border

Gerhátová

Zitrický

Klapita

2021

LOGI – Scientific Journal on Transport and Logistics

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“…❑ impact: loss of cargo, monetary loss, customer dissatisfaction, ❑ measures: insurance, training, verification of documents, verification of shipper [4][5][6][7].…”

Section: Global Cargo Crime Trendsmentioning

confidence: 99%

Transport Risk Identification and Assessment

Kubáňová¹,

Kubasáková²

2021

Komunikácie

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The transport process is characterized by transport operations and the relationships between them, the route, the time of transport and the type of product transported. One of these parameters is the degree of risk associated with a possible disruption of the transport process. Therefore, this article aims to present the possibility of calculating the degree of risk on the selected transport route. The risk level is calculated on based on the actual risk incidents on the transport route.

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“…The different types of taxes and charges relate to the different production factors of road transport operators. Some of them are related to traffic routes, used road infrastructure and others are related to vehicle operation or vehicle crew (Konecny, Semanova, Gnap, Stopka, 2018). The total and marginal costs of road use, excluding congestion and other external costs, usually take into account two sets of factors (Martin, Thoresen, 2015) such as impact on road haulage operators in terms of operating costs and impact of heavy vehicles on road infrastructure.…”

Section: Introductionmentioning

confidence: 99%