carinski sistem u bih

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SVEUČILIŠTE/UNIVERZITET „VITEZ“ U TRAVNIKUEKONOMSKI FAKULTET

POSTDIPLOMSKI ZNANSTVENI MAGISTARSKI STUDIJMENADŽMENT FINANSIJA, BANKARSTVA I OSIGURANJA

ARMIN ULEMIĆ

SISTEM CARINA U BOSNI I HERCEGOVINI

SEMINARSKI RAD

TRAVNIK, !"#



SVEUČILIŠTE/UNIVERZITET „VITEZ“ U VITEZUEKONOMSKI FAKULTET

POSTDIPLOMSKI ZNANSTVENI MAGISTARSKI STUDIJMENADŽMENT FINANSIJA, BANKARSTVA I OSIGURANJA


SEMINARSKI RAD

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SADRŽAJ)

PREDGOVOR .......................................................................................................... 1

SAŽETAK ................................................................................................................ 2

"#UVOD#####################################################################################################################91.1.PREDMET I PROBLEM ISTRAŽIVANJA........................................... 31.2. CILJ ISTRAŽIVANJA........................................................................... 31.3. HIPOTEZA I POMOĆNA HIPOTEZA................................................. 41.4. STRUKTURA RADA .......................................................................... 41.5. NAUNE METODE ............................................................................ 4

# CARINE, KLJUČNA PITANJA I DEFINICIJE############################################# :2.1. POJAM I RAZVOJ CARINA................................................................ 52.2. CILJEVI I UINCI CARINA................................................................ !

2.3. E"EKTI CARINA.................................................................................. #2.4. VAŽNIJA DEJSTVA CARINA............................................................ 112.5. VRSTE CARINA................................................................................... 1#

2.5.1. C$%i&' (%')$ *)+'%, -%'$&+$ %/0'......................................... 1#2.5.2.C$%i&' (%')$ **%*i ,/'&+$.................................................. 12.5.3.C$%i&' (%')$ (%')$ /)+'%$$&+$ (/%'*-' /*&/i'.............. 12.5.4.C$%i&' (%')$ i*i&i $%i&*-' */('........................................... 162.5.5.C$%i&' (%')$ &$7i&, /&/8'&+$ (%/(i*$................................... 292.5.!. P%'$:+i$&+' $%i&'................................................................. 29

9# SISTEM CARINA U BOSNI I HERCEGOVINI############################################ "3.1. CARINSKA POLITIKA BIH................................................................ 22

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:# LITERATURA##################################################################################################### 9!




PREDGOVOR

P%i*,($+,=i i;%$i //> *')i&$%*-/> %$$ i)$/ *$) (%i:i-, $ *' (/*'i) $&$:i;i

$%i&*-/> *i*')$ i <i*-$:&' (/:ii-' B/*&' i H'%'>/i&'. O0;i%/) &$ ;&$7$+ <i*-$:&'

(/:ii-'? +$&i@ (%i@/$ i %$*@/$ , 0i:/ -/+/+ (%i%'i i %,8,? ($ $-/ i , &$8')? 0i&/ +' *i*')$i;i%$i i (%i)+'&ii / *$$ *'7'&$ ;&$&+$ i; /0:$*i ,(%$:+$&+$

$&+*-/%>/i&*-/> (/*:/$&+$? )',&$%/&' '-/&/)i+'? )$-%/'-/&/)i+'? )/&'$%&i@ i

+$i@ <i&$*i+$ i *:. I;%$$ //> *')i&$%*-/> %$$ )i +' /)/>,7i:$ $ *' (%i*+'i) $:i i

(%i)+'&i) ,*/+'&, )$'%i+, i; *(/)'&,i@ /0:$*i $ -/+$ *' i%'-&/ /&/*i &$ '),

//>$ %$$.

P%i:i-/) (i*$&+$ //>$ %$$ /8$/ *$) , /i% *$ /*$ %$;:i7i' :i'%$,%'? $-/'% *$)

i)$/ (%i:i-, $ -/%i*i) /%''& 0%/+ :$*ii@ %$/$ i i*%$i$&+$ i; (%i+$8&+'> i-:,*$

*,i+$. O0;i%/) &$ /0i) )$'%i+' -/+, +' (/%'0&/ /0%$ii -$$ *' >//%i / $%i&*-/)

*i*'), i &+'>//+ <,&-i+i , '-/&/)*-/) %$;/+, %$' +$:+$:i *, *' i /%''&i

(%/0:')i * -/+i)$ *$) *' *,*%'$/. N$i)'? /*$ %,$ i '&'%>i+' *$) ,:/i/ $ %$ &'

0,' *,i8' /(8i%$& i )/&//& 7i$':+,? $:i i $ , //) *')i&$%*-/) %$, 0,,

/0,@$='&' i /0%$'&' *' -:+,7&' /0:$*i &$ -/+' *' &$*:$&+$ ')$ //> %$$.

O/) (%i:i-/) *' ':i) ;$@$:ii *$-/) 7i$':+, -/+i //+i */+' %$>/i+'&/ %i+')'

$ 0i *' (/*'i/ //) %$,? ' *' (/*'0&/ ;$@$:+,+') */) (%/<'*/%, i )'&/%, H'%i

B';i=,? +'% *$) ,(%$/ / &+'>$ i)$/ (%i:i-, $ *'-&') /%''&$ *$;&$&+$ i; /0:$*i

,(%$:+$&+$ $&+*-/%>/i&*-/) (/:ii-/)? $:i i (%i:i-, $ *' *$)/*$:&/ 0$i)

*(/)'&,/) ')$i-/).

1




SAŽETAK

C$%i&*-i *i*') i)$ 0i&, ,:/>, , )/&'$%&/+ i <i*-$:&/+ (/:iii 0i:/ -/+' %$'. U(%$/

/$+ *i*') /)/>,=$$ $ *' (%i-,(:+$+, *%'*$ / (%/)'$ %/0$? /&/*&/ /)/,=$$

(%i-,(:+$&+' i+':$ +$&i@ (%i@/$. U *$%')'&/) %,8,? $%i&*-i *i*') i)$ i'-$-/

0i&, ,:/>, , (%i%'&i) -%'$&+i)$? ' /)/>,=$$ /%''&' )$&i(,:$i+' , *$)/+

$&+*-/%>/i&*-/+ %$;)+'&i. D$ 0i $%i&*-i *i*') 0i/ '<i-$*$&? &'/0@/&$ +' *$0i:&/*

)/&'$%&/> *i*')$? *$0i:&' i %$;i+'&' <i&$&*i+*-' i&*i,i+'. C$%i&' (%'*$:+$+,

i&*%,)'& ;$8i&' (/:ii-' &$i/&$:&i@ '-/&/)i+$? (%i@$='& )',&$%/&i)

-/&'&i+$)$ , /)'&, *(/:+&' (/:ii-'? * /0;i%/) &$ /%''&' (%'&/*i , /&/*, &$

%,>' i&*%,)'&'. K$/ i&*%,)'& ;$8i'? $%i&$ &')$ %'*%i-i&/ '+*/ '= +':,+'

%i8&/? &$ 0$;i %'$>/$&+$ %i8$ &$ (/'=$&+' i+'&$ ,/;$. P%i*,&' *, (%'&/*i ,

i, /%''&' *$0i:&/*i (%i)+'&' $%i&$? ,&i<ii%$&i@ (%$i:$ $%i&*-' (/:ii-' i

,&$(%i+' (/;&$i@ $%i&*-i@ */($.

K-.8=% $4.%=4) $%i&*-i *i*')? $%i&*-$ (/:ii-$? $%i&*-' */('...

2



1. UVOD

C$%i&' (%'*$:+$+, +'$& / &$7i&$ i i&*%,)'&$$ ;$8i&' (/:ii-' &$i/&$:&i@

'-/&/)i+$. C$%i&' *, (%i@$='&' )',&$%/&i) -/&'&i+$)$ , /0:$*i *(/:+&' (/:ii-'?

* /0;i%/) &$ /%''&' (%'&/*i , /&/*, &$ %,>' i&*%,)'&'. K$/ i&*%,)'&'<$&;i&' (/:ii-'? $%i&$ &')$ %'*%i-i&/ '+*/ '= +':,+' %i8&/? &$ 0$;i

%'$>/$&+$ %i8$ &$ (/'=$&+' i+'&$ ,/;$. P%i*,&' *, (%'&/*i , i, /%''&'

*$0i:&/*i (%i)+'&' $%i&$? ,&i<ii%$&i@ (%$i:$ $%i&*-' (/:ii-' i ,&$(%i+' (/;&$i@

$%i&*-i@ */($.

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+'i&i$)$ 1 (%/0:') i*%$i$&+$? (%/+'-&i ;$$$- i /0+'-i i*%$i$&+$ 2 %$&$

@i(/';$ i (/)/=&' @i(/';'? 3 *%@$ i i:+'i i*%$i$&+$ 4 *%,-,%$ %$$ i 5;&$&*'&' )'/'.

"#"# P$%&'%( 4 *$2>-%' 40($+?4+.+

P%')' i*%$i$&+$ //> %$$ /&/*i *' &$ '<i&i*$&+' $%i&*-/> *i*')$? '

&+'>/, $&$:i;,. D$-:'? (/*'0&$ ($&+$ , //) %$, +' (/*'='&$ *$)/) (/+), $%i&$?

' &+i@/i) '<'-i)$ i i:+'i)$. R$;,)+'$&+' $%i&*-/> *i*')$? -$/ i '+*$ /&/*&/

,7i&-$ -/+i i)$+, $%i&' ;&$7$+&i *, ;$ %$;,)+'$&+' $&+*-/%>/i&*-' (/:ii-'.

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/i ,-i$&+, i:i ;&$7$+&/) *)$&+'&+, $%i&$. U /$-i) /-/:&/*i)$? -$$ &' (/*/+i

*i*') ;$8i' /)$=' (%i%'' / i&/ -/&-,%'&i+'? &'/(@/&/ +' i;&$:$;ii %,>'

-$'>/%i+' i /(i+' ;$8i' /)$=' (%i%''.

"## C4-. 40($+?4+.+

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&+i@//> '<'-$ &$ +':/-,($& *i*') ;'):+'. I$-/ *' $%i&' ,>:$&/) (/)i&+, ,

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+':,+' &$ +':/-,($& (%i%'&i *i*'). P/:$;'=i / %'7'&/> i:+'' //> %$$ )/')/'<i&i*$i

C1 R$;,)+'i -:+,7&' /*&/' (/*/+$&+$ i +':/$&+$ $%i&$

C2 S@$ii '<'-' i *i*')' +':/$&+$ $%i&$ &$ (%i%', ;'):+'

C3 P/-$;$i ,:/>, $%i&$ , $%i&*-/+ (/:iii B/*&' i H'%'>/i&'

3



"#9# O02+ @4*2(%6+ 4 *2'27% @4*2(%6%

P/*$:+'&$ >:$&$ @i(/';$ , i*%$i$&+, *(%/''&/) -%/; /$+ %$ >:$*i

C$%i&*-i *i*') i $%i&' (%'*$:+, -$:i'$& &$7i& ;$8i' /)$=' (%i%''? i($- ,

*$%')'&i) /-/:&/*i)$ -/+' ;$@i+'$+, //%'&/* (%i%''? &'/(@/&/ +'

i;&$:$'&+' $:'%&$i$ ;$ '<i-$*&, ;$8i, /)$=' (%i%''. D$-:' ,-$;,+' *' (/%'0$

;$ &'-i) %,>i) i&*%,)'&i)$ '<$&;i&' (/:ii-'.

G:$&$ @i(/;';$ %$;:$' *' &$ *:+''=' (/)/=&' @i(/';'

H1 U:/>$ $%i&$ i $%i&*-' (/:ii-' , *$%')'&i) /-/:&/*i)$ ;&$7$+&/ +'

(%/)+'&+'&$ ' i8' &')$ -:+,7&, ,:/>, ;$8i' (%i%'' i ,:/>, ;&$7$+&i@ +$&i@

(%i@/$F

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%>/i&*-' %$;)+'&' i;)', ;'):+$ (/%$;,)+'$+, $-/ )',*/0&/ /%>$&i;/$&+'

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"#;# S($81(8$+ $+&+

P%i i/ %$$ (%'*$:+$ ,/&/ i;:$>$&+'? '<i&i8' (%')' i (%/0:')

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$%i&*-/> *i*')$. U //) i+':, %$$ i;:/'&$ *, /0+$8&+'&+$ *i@ $&i+i@ (/+)/$ -/+i

*' /&/*' &$ (/)'&,, /0:$*.

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H'%'>/i&i. D$-:'? '<i&i*$& +' $%i&*-i *i*') BiH? ' +' (/*'0&$ ($&+$ (/*'='&$

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"#:# N+8=% '%(2&%

U //) %$, -/%i8'&' *, -/)($%$i&$ i '*-%i(i&$ )'/$? )'/$ $&$:i;' i *i&';'?

*$i*i7-$ )'/$? )'/$ -:$*i<i-$i+'? )'/$ -/)(i:$i+'? )'/' $&-'i%$&+$ i

i&'%+,i%$&+$? )'/$ (%/)$%$&+$? )'/' 0%/+'&+$ i )+'%'&+$.

4



# CARINE, KLJUČNA PITANJA I DEFINICIJE

#"# POJAM I RAZVOJ CARINA

I$-/ +' -%/; i*/%i+, )+'&+$:$ */+ /*&/&i *)i*$/ i *%@, */> (/*/+$&+$? $%i&$ +'

,i+'- *:,i:$(/:iii '-/&/)*-i@ /&/*$ *$ i&*%$&*/). O&$ +' (%'*$:+$:$? $ i $&$*

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*(/:+&/%>/i&*-/> i&*%,)'&$%i+$. C$%i&$ (%'*$:+$ /*&/&, ,/;&, $0i&,.

N$(:$=,+' *' &$ %/0, -/+$ *' ,/;i , $%i&*-/ (/%,7i+'? i;/;i i; $%i&*-/> (/%,7i+$

i:i *' (%'/;i (%'-/ $%i&*-/> (/%,7i+$1. C$%i&$ *' ,%,+' i &$(:$=,+' (%i (%':$*-,

%/0' (%'-/ $%i&*-' :i&i+'. U :i'%$,%i *' (/i*/+'=,+' *$ (/*%'&i) (/%';i)$. P%i /)'

*' i*i7'? $ +' / (/*'0&$ %*$ (/*%'&/> (/%';$? -/+i *' &$(:$=,+' *$)/ &$ %/0, -/+$

(%':$;i $%i&*-, :i&i+,. U (/7'-, */> &$*$+$&+$? $%i&$ +' i)$:$ (%''&/ <i*-$:&i

-$%$-'% *:,i:$ +' /0';0+''&+, i:i (/'=$&+, %$&i@ (%i@/$ $ -$*&i+'? ,(/%'/ *$

*+'*-i) '-/&/)*-/ i*/%i+*-i) %$;/+')? /&$ +' *' i8' (/(%i)$:$ ;$8i&i -$%$-'%.

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*'>$? ;$8ii /)$=$ i&,*%i+$ / i&/*%$&' -/&-,%'&i+' i /0';0+'ii *i>,%&$ /)$=$

(%/i;/&+$. U (/7'&i) <$;$)$ &+'&/> &$*$&-$ *)$%$:/ *' $ /&$ %'0$ $ %+'8$$

&'(%'i'&' i:i &//&$*$:' (%/0:')'. T%'0$:/ +' $ i)$ -%$-/%/7&i -$%$-'%. M',i)? (%$-i7&i i/ +' (/-$;$/ $ *' (%/0:')i -/+' +' %'0$:/ %+'8$$i (%i)+'&/) $%i&' &i*,

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+' , 8i%/-/ (/:+' '-/&/)*-i@ -/)(/&'&$$ -$-/ , /-i%, &$i/&$:&' (%i%'' $-/ i ,

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5



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## CILJEVI I UČINCI CARINA

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<i*-$:&i?

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i&/*%$&' -/&-,%'&i+'.

#9# EFEKTI CARINA

E-/&/)*-i '<'-i i&*%,)'&$$ (%/'-i/&i*i7-' (/:ii-' &'-' ;'):+' (/%$;,)+'$+, (%/)+'&' , %i+'&/*i)$ ($%$)'$%$ i (%/)+'&i /&/*$ -/+' (%i)+'&$ i&*%,)'&$$

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Grafikon 1: Efekti i implikacije carinske politike

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#;# VAŽNIJA DEJSTVA CARINA

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(%/,-i&/* %$$ &$:$;i &$ %':$i&/ i8') &i/,. O/ i) i8' +'% *' ,/'&+' $%i&'

&' %8i %$i ;$8i' (%/,-i&i+i@ i '<i-$*&i+i@ (%/i;/$7$? '= /&i@ -/+i %$' &$ >%$&ii

%'&$0i:i'$? ($ *' i /)+'%$$&+' i*i&' $%i&' %8i ,(%$/ , /&/*, &$ /' (/*:'&+'.

P%':i+'$&+' /@/-$ / (/%/8$7$ -$ (%/i;/$7i)$ i)$ )&/>/ 8i%i i+$($;/&

+':/$&+$ i )&/>/ '=i ;&$7$+ &'>/ 8/ / &$ (%i (/>:' i;>:'$. P%':i+'$&+' /@/-$

*'? &$i)'? &' %8i *$)/ &$ %':$i+i (/%/8$7i (%/i;/$7i. I$-/ +' $ %':$i+$ /*&/&$ i ,

*$-/) *:,7$+, (%i*,&$? i<'%'&i%$&/ $%i&+'&+' (/+'i&i@ (%/i;/$ i:i (/+'i&i@

(%i%'&i@ >%$&$ %';,:i%$ (%':i$&+') /@/-$ i; &'-i@ (%/,-i&i+i@ , &'-' )$&+'

(%/,-i&' (%i%'&' >%$&'. U(%$/ //) i<'%'&i%$&/) $%i&+'&+, (/+'i&i@ (%i%'&i@ >%$&$? /&/*&/ ':i-/) ;&$7$+, -/+i i; />$ (%/i;i:$;i? , (/*:'&+' %i+')' *'

(/*'=,+' (/*'0&$ ($&+$. B,,=i $ %'i*%i0,i&i -$%$-'%? /&/*&/ i;+'*&/

(%':i$&+' /@/-$? i)$ *$-$ $%i&$? %'i*%i0,i&i '<'-$ (/*$+' 7'*/ i *+'*&i i:+

'-/&/)*-' (/:ii-'. N$ &$8') i+$>%$), %'i*%i0,i&i '<'-$ +' /0i:+''& *$ $.

Fiskalni efekat carine (%'*$:+$ *%@, &+'&' &$+*$%i+' (%i)+'&'. U(%-/* (%/)+'&$)$

/ -/+i@ +' /8:/ '/:,i+/) $%i&*-' (/:ii-'? -$$ +' <i*-$:&/* (/*$:$ *'-,&$%&$

*%@$ &+'&' (%i)+'&'? $%i&' +/8 ,i+'- (%'*$:+$+, (%i@/' %$'19. O$-/ (%i-,(:+'&'

(%i@/' %$$ )/' ,(/%i+'0ii , *%@, (/'=$&+$ /)$=' (/%/8&+'? *)$&+'&+$

%,>i@ /0:i-$ $-*$i+' */+i@ >%$$&$? *i),:i%$&+' i;/;$ i:i , *%@, &'-i@ %,>i@

(:$*)$&$ -/+i /i*' / (/;ii+$)$ &$i/&$:&' '-/&/)i+' i &+'&i) '-/&/)*-i)

i&'&i+$)$. P%')$ &$8') i+$>%$),? <i*-$:&i '<'-$ +' /0i:+''& *$ i (%'*$:+$

(/%,7+' 7i+$ (/%8i&$ i;&/*i11

9 P P"

J'$& / ;&$7$+&i@ '<'-$$ $%i&' , *<'%i )',&$%/&i@ '-/&/)*-i@ %':$i+$ *$-$-/

(%'*$:+$ efekat na odnose razmjene. U /*&/i? ,/'&+' ,/;&' $%i&' (/;ii&/

6 S'+)'&/i=?J? G:i>i=?J.?? P/%'*-i i $%i&*-i *i*') i (/:ii-$? U&i'%;i' ;$ (/*:/&' *,i+'? "$-,:' ;$ (/*:/&' *,i+'? B$&+$ L,-$? 299#. >/i&'?*%. 321.19 S'+)'&/i=?J? G:i>i=?J.?? P/%'*-i i $%i&*-i *i*') i (/:ii-$? U&i'%;i' ;$ (/*:/&' *,i+'? "$-,:';$ (/*:/&' *,i+'? B$&+$ L,-$? 299#. >/i&'?*%. 323.11 S'+)'&/i=?J.? J$&i (%i@/i? ,%i$&+' i &$(:$$? U&i'%;i' ;$ (/*:/&' *,i+'? B$&+$ L,-$? 299!.>/i&'?*%. 325.

15



+':,+' &$ /&/*' )',&$%/&' %$;)+'&'. I($-? /&/ /i*i / &i;, <$-/%$ $ &$+i8' /

':$*i7&/*i)$ %':'$&&i@ (/&,0'&i@ i (/%$&i@ -%i$.

U-/:i-/ *' /*%&')/ &$ &$8 (%i +$>%$) -/+i *' ';,+' ;$ (/+$8&+'&+' $%i&'? $ -/+i)

*)/ (/-,8$:i (/+$*&ii /*&/&' '<'-' i i):i-$i+' $%i&*-' (%i)+'&'? ii *' $ %$&i

/%>$&i /)$=' ;'):+' (%i-,(:+$+, $%i&*-i (%i@/ , i;&/*, -/+i />/$%$ 8%$<i%$&/+

(/%8i&i /%''&/+ $7-$)$ P2?i?@?P3. P/*:+'i' $%i&*-/> /('%'='&+$? /&/*&/

%'<:'-*i $%i&*-i@ (%i@/$ *, %,>$7i+i , ;'):+i / /&i@ , i&/*%$&*, . Ci+'&$ ;$8i='&/+

%/0i , ;'):+i -/+$ +' ,':$ $%i&, +' i8$ &'>/ 8/ +' 0i:$ (%i+' (%i)+'&' $%i&' OP2 +'

'=' / OP1.

M',i)? i+'&$ (:$='&$ , i&/*%$&*, &$ (/)'&,/) i+$>%$), ;'):+$ B +' &i$

&'>/ 8/ +' 0i:$ (%i+' (%i)+'&' $%i&' OP3 +' )$&+' / OP2. N$ /*&/, /$-/

*,(%/&i@ %'<:'-*$ $%i&*-/> /('%'='&+$ $:/ 0i *' ;$-:+,7ii $? $-/ +' i&/*%$&$ (/&,$)$&+' ':$*i7&$ ? (/*/+i )/>,=&/* (/0/:+8$&+$ /&/*$ )',&$%/&' %$;)+'&'. D/$)/

:i /)' 7i&+'&i, $ =' (%':i$&+' $%i&*-/> /('%'='&+$ 0ii i) '=' ,-/:i-/ +'

':$*i7&/* /)$=' %$&+' '=$? )/>:/ 0i *' $-/' ;$-:+,7ii $ '<'-$ $%i&' &$

/&/*' )',&$%/&' %$;)+'&' /i*i / ':$*i7&/*i)$ i&/*%$&' (/&,' i /)$=' %$&+'.

M/i<ii%$&+' i //> ;$-:+,7-$ i;>:'$ $ +' &'/(@/&/. N$i)'? /$-$ ;$-:+,7$- %i+'i

*$)/ $-/ (%'(/*$i)/ $ i&/*%$&*/ &i+' %'$>/$:/ &$ ,/'&+' &//> i:i (/'=$&+'

(/*/+'='> $%i&*-/> /('%'='&+$ &$ ,/; &+i@/' %/0'. M&/>/ +' %'$:&i+' /7'-i$i $

=' /&/ i($- &$ &'-i &$7i& %'$>/$i. A-/ i&/*%$&*/ (%',;)' )+'%' *,(%/&/>

+':/$&+$? $$ *' /&/*i %$;)+'&' )/>, (/%$ii , (%/0i&' %$;)+'%' i:i )/$

(/>/%8$i. U -/+/+ )+'%i i , -/+') (%$, =' *' )/i<ii%$i /&/*i %$;)+'&'? &$-/&

*,(%/&i@ )+'%$ (%',;'i@ i; i&/*%$&*$? , *$-/) *:,7$+, =' /i*ii / i&'&;i',

(/,;'i@ )+'%$? / /0i), %$;)+'&'? / i&'&i+$)$ $-i@ )+'%$ i *:. J'&/ / /*&/&i@

(/:$;i8$ ;$ %'$:&/ %$;)$%$&+' i /*+'&+i$&+' )/>,=&/*i (/0/:+8$&+$ /&/*$

)',&$%/&' %$;)+'&'? *$-$-/ (%'*$:+$ *i,$i+$ , -/+/+ ;'):+$ (%',;i)$ -/%$-' ,

/) *)i*:,. N$i)'? $-/ *' ,/; ;$i*$ *)$&+i &$-/& ,/'&+$ $%i&'? 8/ =' (%/i*'=i i;

*i,$i+' //:+&/ ':$*i7&' i&/*%$&' (/&,'? /&$ =' // *)$&+'&+' , i;+'*&/+ )+'%i

&',%$:i;/$i (/'&i+$:&/ (/0/:+8$&+' /&/*$ %$;)+'&'12. M',i)? $-/ (%'(/*$i)/

$ /0i) ,/;$ /*$+' &'(%/)+'&+'&? 8/ =' (%/i*'=i i; *i,$i+' (/(,&/ &'':$*i7&'

12 / *' i8' *)$&+,+' ,/; / /&/*i %$;)+'&' >,0' &$ ;&$7$+, i , -%$+&+') *:,7$+, (/*$+, 0'*(%')'&i.

1!



i&/*%$&' (/&,'? /&$ =' /=i / i;/*$$&+$ /*$:i@ $%i&*-i@ '<'-$$. T, *' (%i+' *'>$

)i*:i &$ ;$8i&i '<'-$? ;$i) &$ (/%/8&i '<'-$ i %'i*%i0,i&i '<'-$. D$-:'? ,

;$i*&/*i / *i,$i+' -/+$ ,*:/:+$$ /0i) *)$&+'&+$ ,/;$? /=i =' / +$7'> i:i *:$0i+'>

*,(%/*$:+$&+$ (/;ii&i@ '<'-$$ /&/*$ )',&$%/&' %$;)+'&' *$ ;$8i&i)? (/%/8&i)

i %'i*%i0,i&i) '<'-i)$ $%i&*-' ;$8i'.

#:# VRSTE CARINA

P/+':, $%i&$ )/')/ i;%8ii (%')$ %$;&i) -%i'%i+,)i)$. U *$%')'&/) *i+',

(%i@$='&$ +' (/+':$ $%i&$ &$13

• C$%i&' (%')$ *)+'%, -%'$&+$ %/0'?

• C$%i&' (%')$ *%*i ,/'&+$?• C$%i&' (%')$ /)+'%$$&+$ (/%'*-' /*&/i'?

• C$%i&' (%')$ &$7i&, /&/8'&+$ (%/(i*$ i

• C$%i&' (%')$ i*i&i $%i&*-' */('.

#:#"# C+$4% *$%'+ 0'.%$8 1$%(+.+ $2>%

P/+':$ $%i&$ (%')$ //+ -:$*i<i-$i+i i;%8'&$ +' &$ ,/;&'? i;/;&' i %$&;i&' $%i&'.

Uvozne carine *, /&' -/+' -/+' ;'):+$ ,/;&i$ (%i)+'&+,+' &$ *' %*' %/0$ *%$&/>

(/%i+'-:$. O' $%i&' (%i)+'&+,+, %$;i+'&' ;'):+'? ;'):+' , %$;/+, i ;'):+' , %$&;ii+i

$ 0i /*$%i:i <i*-$:&' i:+''? ;$8ii:i /)$=, (%/i;/&+, i />%$&i7i:i ,/;. N$8

$%i&*-i *i*') (%i)+'&+,+' *$)/ ,/;&' $%i&'. U/;&' $%i&' ,>:$&/) /'$$+, i:i

*)$&+,+, ,/;. P/ (%$i:,? 8/ +' $%i&$ '=$ / +' i i;/; )$&+i14.

Izvozne carine *, /&' -/+' %$$ i;/;&i$ (%i-,(:+$ / */> i;/;$ &$ %/0, /)$='>

(/%i+'-:$. Ri+'-/ *, , ,(/%'0i? (%i)+'&+,+, *' /&$ -$$ ;'):+$ i;/;&i$ ':i *(%i+'7ii

i;/; &'-' %/0'15. I;/;&' $%i&' +':,+, '*i),:$i&/ &$ i;/; &'-' %/0'? +'% =' $

%/0$ 0ii &'-/&-,%'&&$ &$ *%$&/) %i8, ;$/ 8/ +' *-,($ i &+'& (:$*)$& =' 0ii

13 R$i7'i=? B.? "i&$&*i+'? E-/&/)*-i <$-,:' N/i S$ ? 166!. >/i&'? *%. 31#.14 B/i%/$?M.? M',&$%/&' '-/&/)i+$? U&i'%;i' , I*/7&/) S$%$+',? E-/&/)*-i <$-,:' ,B%7-/)? 299!. >/i&'?*%.66.15 S'+)'&/i=?J? G:i>i=?J.?? P/%'*-i i $%i&*-i *i*') i (/:ii-$? U&i'%;i' ;$ (/*:/&' *,i+'? "$-,:';$ (/*:/&' *,i+'? B$&+$ L,-$? 299#. >/i&'?*%. 325.

1#



/'$&. Z'):+' , %$;/+,? 7i+i *' i;/; *$*/+i / (/:+/(%i%'&i@ (%/i;/$ i *i%/i&$?

(%i)+'&+,+, i;/;&' $%i&' -/+' *, /)i&$&&'. U/'&+' /i@ $%i&$ +' )/ii*$&/

<i*-$:&i) i $&<i*-$:&i) i:+'i)$. O*&/&i <i*-$:&i i:+ +'*' (%i-,(:+$&+' i;$8&i@

(%i@/$ ;$ (/)i%'&+' +$&i@ %$*@/$. V$&<i*-$:&i i:+'i *, /)i&i%$+,=i &$ <i*-$:&i)

-$$ *' i;/;&' $%i&' ,/' $ 0i *' ;$8ii:$ /)$=$ (%'%$i$7-$ i&,*%i+$.

Trazitne ili prevozne carine *' &$(:$=,+, -$$ *' (%'/;i %/0$ (%'-/ &$i/&$:&/>

(/%,7+$ i; +'&' , %,>, ;'):+,. R$;/+') )',&$%/&' *(/:+&' %>/i&' /' $%i&' *,

(/*$:' *)'&+$ %$;/+, )',&$%/&' %>/i&*-' *$%$&+'.

#:##C+$4% *$%'+ 00$04 82%.+

P/+':$ +' i;%8'&$ &$ $,/&/)&' i ,>//%&' i:i -/&'&i/&$:&' $%i&'.

Autonomne carine /&/*i *$)/*$:&/ %$$ &$ /*&/, */+' <i*-$:&' *,'%'&/*i i)/' i@ )i+'&+$i ;$i*&/ / (%i%'&' i (/:ii7-' *i,$i+'. A,/&/)&' $%i&' *'

,*$&/:+$$+, &';$i*&/ / ,i$+$ ;')$:+$ %>/i&*-i@ ($%&'%$1!.

Ugovorene carine *' /&/*' &$ /*&/, 0i:$'%$:&/> i ),:i:$'%$:&/> *(/%$;,)$ )',

*$%')'&i) %$$)$. N+i@/$ (%i)+'&$ *' %8i &$ '%i/%i+i ;'):+' >+' +' ,>//%

*-:/(:+'&. Mi+'&+$i i:i ,-i$i i+':/' ,>//%$ )/' *' %8ii *$)/ ,; (%i*$&$- /0'

,>//%&' *%$&'.

#:#9#C+$4% *$%'+ *$%'+ 2&'.%$++.+ *2$%01% 2024%

C$%i&' (%')$ /*&/&/+ '-/&/)*-/+ <,&-i+i? /&/*&/ /)+'%$&+, (/%'*-' /*&/i'?

*%*$$)/ , 7'i%i >%,('1#

• <i*-$:&' $%i&'?

• '-/&/)*-' i:i ;$8i&' $%i&'?

• */i+$:&' $%i&' i

• $&i$)(i&8-'.

1! S'+)'&/i=?J? G:i>i=?J.?? P/%'*-i i $%i&*-i *i*') i (/:ii-$? U&i'%;i' ;$ (/*:/&' *,i+'? "$-,:';$ (/*:/&' *,i+'? B$&+$ L,-$? 299#. >/i&'?*%. 32!.1# R$-/i=? M.? J$&' <i&$&*i+' i <i&$&*i+*-/ (%$/? P%$&i <$-,:' B$&+$ L,-$? 2993. >/i&'? *%. 264.

1



Fiskalne carine *, /&' -/+' *' ,/' $ 0i *' ;$//:+i/ *'('& <i*-$:&/*i //:+&/*i

*%'*$$ ;$ $:i)'&$i+, +$&' (/%/8&+'. O&' *' ,/' &$ %/0, *%$&/> (/%i+'-:$ -/+$

&')$ (%/i;/&+, , :$*i/+ ;'):+i1.

Ekonomske carine *, ;$8i&' $%i&' -/+' *' ,/' *$ i:+') $ *' ;$8ii /)$=$

(%/i;/&+$ /%''&i@ (%/i;/$ i /)$=$ (%i%'$ -$/ +':i&$. U/;/) +'<i&i+'?

-/&-,%'&&i+' %/0' /)$=$ (%/i;/&+$ 0i$ /'$&$? $ %:/ 7'*/ i /&')/>,='&$.

C$%i&*-$ */($ )/%$ 0ii $-/ ,%'&$ $ *' &+'&/) (%i)+'&/) (/i*i i+'&$ ,';'&'

%/0' i;&$ i+'&' %/0' /)$='> (/%i+'-:$.

Socijalne carine *, $%i&' -/+' *' (%i)+'&+,+, &$ &'-' (%/i;/' * /0;i%/) &$ */i+$:&i

-$%$-'% &+i@/' &$)+'&' i ,(/%'0'.

Antidampinške carine ,/' *' , $%i&*-i *i*') ;'):+' >+' +' (%/''& $)(i&>. P/

$)(i&>/) (/%$;,)+'$)/ no/enje proizvo!a je!ne zemlje na tr0i/te !r$e zemlje po cijeni ni0oj o! normalne cijene proizvo!a (%')$ /%0$)$ GATT$. N$)+'&$ i

*%@$ $)(i&>$ +' $ *' ,; (/)/= &i*-i@ i;/;&i@ i+'&$ /)ii:&$ %/0$ i;';' &$ *%$&/

%i8' ? -/+' =' i)$i )/&/(/: ;$ /%''&' %*' %/0$ -/+' *, i;';'&'.

#:#;#C+$4% *$%'+ 4044 +$401% 0(2*%

P%')$ //) -%i'%i+,? $%i&' *' i+':' &$

*(i<i7&'?

%i+'&/*&' i

)+'8/i'.

Specifine carine *' /0%$7,&$$+, (%')$ %*i i -/:i7i&i %/0'? $ $%i&*-$ */($ +'

,%'&$ (%')$ -$&i$i&i) (/-$;$':+i)$ -i:/>%$)? -/)$? )'$%. O$ %*$ $%i&$

%i+'-/ +' ,-:+,7'&$ , <i*-$:&i *i*') ;0/> &'(%$-i7&' (%i)+'&'.

!rijednosne carine *, /&' -/+' ;$ $%i&*-, /*&/i, ,;i)$+, %i+'&/* %/0' -/+$ (/:i+'' $%i&+'&+,. O*&/i$ ;$ /0%$7,& i &$(:$, /i@ $%i&$ +' <$-,%&$ %i+'&/*

%/0'. P/*)$%$&/ *$ $)i&i*%$i&/ '@&i7-/> $*('-$ /' $%i&' *, (/>/&' i

1 B/i%/$?M.? M',&$%/&' '-/&/)i+$? U&i'%;i' , I*/7&/) S$%$+',? E-/&/)*-i <$-,:' ,B%7-/)? 299!. >/i&'?*%.194.

16



(%i@$:+i'? +'% *' &$ /*&/, (%i:/'&i@ <$-,%$ &$ ,';'&, %/0, :$-/ ,%,+' %i+'&/*

i %8i *' $%i&+'&+' %/0'.

"ješovite carine? -$/ 8/ *$) i;%$; >//%i? *, -/)0i&$i+$ *('i<i7&i@ i %i+'&/*&i@

$%i&$. O&' *' -/%i*' , *i) $%i&*-i) *i*')i)$ *$%')'&i@ (%i%'$? &$%/7i/ -/

%/0$ 7i+' i+'&' i)$+, %'& /*i:$i+$ , /-, >/i&'16.

#:#:#C+$4% *$%'+ +=48 &22%.+ *$2*40+

P/+':$ $%i&$ (%')$ //) -%i'%i+,), i;%8'&$ +' &$ i<'%'&i+$:&' i (%'<'%'&i+$:&'

$%i&'.

#iferencijalne carine *, *('i<i7&' $%i&' -/ -/+i@ +' $%i&*-$ */($ i8$ / &/%)$:&'

$%i&*-' */('. U(/%'0:+$$+, *' , *i,$i+$)$ /'&+$ %>/$7-/> i $%i&*-/> %$$i;)', i+' /i7&' %$'? ($ *, %i+'-/ , ,(/%'0i.

$referencijalne carine *, $%i&' -/+i) *' (%i)+'&+,+' &i$ $%i&*-$ */($ / &/%)$:&'

($ *' &$ $+ &$7i& ,/; *i),:i8' i:i 0/:+' %'7'&/ *$:+$ , (//:+&i+i (/:/$+ ;$ /&'

;'):+' ;$ -/+' +' &i$ $%i&*-$ */($ &$)+'&+'&$. U *-:/(, (%'<'%'&i+$:&/> $%i&*-/>

*i*')$ (/*'0&/ )+'*/ (%i($$ -:$,;,:i &$+'=' (/:$8'&/*i. D%$' ,>//%&i'

*-:$($+,=i )',*/0&i ,>//% / -:$,;,:i &$+'=' (/:$8'&/*i /*i>,%$$+, i +$)7' +'&$

%,>/+ (/:$8'& (/:/$+ , )',&$%/&/+ %$;)+'&i.

#:## P$%+-.4+.% +$4%

C$%i&, &$ %/0, -/+$ *' ,/;i , +'&/ $%i&*-/ (/%,7i+' (:$=$ ,/;&i-. I;&/* $%i&' ,i7'

&$ ,-,($& ,/; /&/*&' %/0'? /:$;i / *)$&+'&+$ &+'/> ,/;$? ;0/> /($$&+$ %$&+' ;$

i*/). U-/:i-/ i&/*%$&i (%/$$ ':i $ /%i %i8' i:i $ (/'=$ i;/;? (%i*i:+'& +' $

*&i;i i+'&, ;$ i;&/* $%i&' i:i 0$% ;$ &+'>/ i/. N$ $+ &$7i& *' i+'&$ %/0' ;$%$$ &$

i*/) &i/,? -$/ i (%i+' ,/'&+$ $%i&'? $ ,/;&i- *$)/ </%)$:&/ (:$=$ i;&/* $%i&'? $

*$%&/ >$ *&/*i i&/*%$&i (%/$$. N$ )',&$%/&/) %i8, $&$8&+i'? :$$ @i('%(%/,-i+$ %/0'. D$ 0i *' /%$/ &i/

%$&+' ;$ /%''&/) %/0/)? $ i)' i &i/ (%/i;/&+'? i;/;&ii *, (%i*i:+'&i $ *&/*'

i;&/* $%i&' -/+$ *' &$(:$=,+' , ;'):+i ,/;$ &$ , %/0,. S$ %,>' *%$&'? ,-/:i-/ +'

16 S'+)'&/i=?J.? J$&i (%i@/i? ,%i$&+' i &$(:$$? U&i'%;i' ;$ (/*:/&' *,i+'? B$&+$ L,-$? 299!.>/i&'?*%. 32.

29



,/;&$ $%i&$ /:i-/ i*/-$ $ (%'*$:+$ ;$0%$&, ,/;$ (%/0i0ii&' $%i&'?

&$(%i)+'%? , /) *:,7$+, $%i&$ *' &' )/' (%'$:ii *$ -,($ &$ (%/$$ %/0'. P/8/

(%/$$ &' )/' $(%i@$i i;&/* $-i@ $%i&$? ,/;$ $-' %/0' &'=' & 0ii. U $-/+

*i,$i+i? , ;'):+i -/+$ +' ,':$ (%/@i0ii&, $%i&,? (/%/8$7i =' *&/*ii (/*:+'i'

;$0%$&' ,/;$? -$/ i )/&/(/:*-' i+'&' /)$=' %/0' -/+$ *,(*i,i8' ,/;&,.

9# SISTEM CARINA U BOSNI I HERCEGOVINI

K:+,7&$ -$%$-'%i*i-$ *(/:+&' %>/i&' &$8' ;'):+' +'*' -/&*$&&/ '=i ,/; / i;/;$?

8/ ;$ (/*:+'i, i)$ '<ii %>/i&*-/> 0i:$&*$. O$-$ *i,$i+$ +'? -$/ 8/ ;&$)/?

&'(//:+&$? +'% $ 0i %$$ %$;i+$:$ */+' (%/i;/&' *$&>'? $ 0i 0i:$ +$- -/&-,%'&/&$ )/%$ $ i;/;i. S$ %,>' *%$&'? (%/0:') &$8' (%i%'' +' , /)' 8/ /)$=i

(%/i;/i &' )/>, (/*$i -/&-,%'&&i &i &$ /)$=') %i8, ;0/> +$-/> ,7'8=$ ,/;&i@

(%/i;/$.

P/%' />$ 8/ /)$=$ (%i%'$ &i+' //:+&/ -/&-,%'&&$ -$-/ &$ /)$=') $-/ i &$

i&/ %i8,? ;0/> -$:i'&i+'> &$*,($ i&/ -/&-,%'&$$? /$&$ /'$$+,=$ /-/:&/*

+'*' i &')/>,=&/* ;$8i' /)$=' (%i%'' / i&/ -/&-,%'&i+' &$ 0$;i (/'=$&+$

$%i&$. BiJ +' -%$+') 299!. >/i&' (/(i*$:$ *(/%$;,) / (%i*,($&+, CE"TA

*%'&+''%/(*-/) *(/%$;,), / *:/0/&/+ %>/i&i -/+i ;$):+'&+,+' %'>i/&$:&' 0i:$'%$:&'

*(/%$;,)' / *:/0/&/+ %>/i&i. Ti)' *, */'&i ,*:/i ;$ /*i>,%$&+' '='

%$&*($%'&&/*i (%i0:i&' *$&$%$i)$ -/+i $' , EU? $:i i (%i*,( %i8, / /-/ !9

)i:i/&$ :+,i.

9#"# CARINSKA POLITIKA BIH

Z$-/& / $%i&*-/+ (/:iii B/*&' i H'%'>/i&' %'>,:i8' *' /&/*' (/ (i$&+, $%i&'.

C$%i&*-i (%/(i*i *$*/+' *' / //> Z$-/&$ / $%i&*-/+ (/:iii BiH i (%/(i*$ ,*/+'&i@ /

*%$&' P$%:$)'&$%&' *-,(8i&' B/*&' i H'%'>/i&'? Vi+'=' )i&i*$%$ B/*&' i

H'%'>/i&' iQi:i U(%$&/> /0/%$ ;$ &+i@// (%//'&+' , *-:$, *$ (%/(i*i)$

21



E%/(*-' ,&i+'. P%i)+'&/) ;$-/&$ i; /' /0:$*i %'>,:i8, *' /*&/&i ':')'&i *i*')$

$%i&*-' ;$8i' (%i%'' &$8' ;'):+'. I*i *' (%i)+'&+,+, , $%i&*-i) (/*,(i)$?

%'>,:$i+i $%i&*-i@ (/%,7i+$? $%i&*-' :i&i+'? $%i&*-i >%$&i7&i (/+$*? $%i&*-i &$;/%?

(/*,($- $%i&+'&+$ %/0' i %,>i@ i&*i,$ -/+i %'>,:i8, *i*') $%i&*-' ;$8i'. C$%i&*-i

(%/(i*i (%i)+'&+,+, *' +'i&*'&/ &$ $%i&*-/) (/%,7+, BiH. O$+ ;$-/& (%//i

U(%$$ ;$ i&i%'-&/ /(/%';i$&+'. O%''&' /%'0' $%i&*-i@ (%/(i*$ )/>, $ *'

(%i)+'&+,+, i $& $%i&*-/> (/%,7+$ BiH &$ /*&/, (%/(i*$ -/+i)$ *' %'>,:i8, ' /0:$*i

i:i &$ /*&/, )',&$%/&i@ -/&'&i+$29. U-/:i-/ $&$:i;i%$)/ $%i&*-/ (/%,7+' BiH

-/+' +' , &$:'&/*i *'-/%$ $%i&$? (/$i *, *:''=i21

C$%i&*-/ (/%,7+' BiH +' +'i&*'&/.

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/'? ,&,%$8&+' /' i ;%$7&i (%/*/% BiH.

C$%i&*-/ (/%,7+' BiH />%$&i7'&/ +' $%i&*-/) :i&i+/) -/+$ +' i'&i7&$ *

>%$&i/) BiH.

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BiH 7i+$ *' 8i%i&$ (%/'' (' -i:/)'$%$ / $%i&*-' :i&i+' , ,0i&,

(/%,7+$ BiH.

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BiH 7i+$ *' 8i%i&$ (%/'' %i -i:/)'%$ , ,0i&, -/(&$ / /0$:' i (/%,7+'/ /0$:' / $&+*-i@ >%$&i$ '%i/%i+$:&i@ /$.

Si (/*:/i /-/ $%i&$? (/*,(-$ $%i&+'&+$ i (%//'&+$ (%/(i*$ i; /' /0:$*i? ,

&$:'&/*i *, U(%$' ;$ i&i%'-&/ /(%';i$&+'. P/*:/' i; //> /)'&$ /0$:+$ S'-/%

;$ $%i&' , *-:/(, U(%$' ;$ i&i%'-&/ /(%';i$&+'.

9#"#"# S%1(2$ +$4%

29 Z$-/& / $%i&*-/+ (/:iii BiH? /*,(&/ &$@(QQ'<$%$'(/%$:./)Q0/*&i$Qi)$>'*Q*/%i'*QP2M1B1.1Z$-/&/$%i&*-/+(/:iiiBiHS:G:5#94.(< 21 Z$-/& / $%i&*-/+ (/:iii BiH? /*,(&/ &$@(QQ'<$%$'(/%$:./)Q0/*&i$Qi)$>'*Q*/%i'*QP2M1B1.1Z$-/&/$%i&*-/+(/:iiiBiHS:G:5#94.(<

22



S'-/% ;$ $%i&' U(%$' i&i%'-&/ /(%';i$&+' BiH 7i&i $%i&*-, *:,0, B/*&' i

H'%'>/i&'. U-/:i-/ *' ,;)' , /0;i% 0%/+ ;$(/*:'&i@? $$ +' /$+ *'-/% &$+'=$

/%>$&i;$i/&$ +':i&$ U(%$'.

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'i;&i@ i %,>i@ (%/(i*$ i; /0:$*i $%i&*-' (/:ii-' BiH. S:,0'&ii //>$ S'-/%$

/0$:+$+, ,/;&' i i;/;&' (%/',%' &$ 49 (,&i@ >%$&i7&i@ (%i+':$;$? 39 $%i&*-i@

i*(/*$$? 4 >%$&i7&$ (%i+':$;$ &$ $'%/%/)i)$? 3 (/8$&*-$ >%$&i7&$ (%i+':$;$ i

':+';&i7-i@? ' %8' $%i&*-' (%/',%' , 4 *:/0/&' ;/&'. R$ &$ '%'&, -//%i&i%$ *' i;

S%'i8&+'> ,%'$ UIO? ' 7'i%i %'>i/&$:&$ '&%$22.

/ *' i7' &$:'&/*i //> *'-/%$? , i*' *' ,0%$+$+, &$(:$$ *i@ %*$ $0i&$? $-i;$

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/>//%&/* (%')$ >%$$&i)$ BiH.

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*:,0$)$? *(%+'7$$&+' ,&/*$ ;$0%$&+'&i@ %/0$ i *,(*$&i? -$/ i *(%+'7$$&+' i:'>$:&/>

-%'$&+$ %/0$ i :+,i &$ (/(i*, *, />//%&/*i //>$ i+':$ *:,0'&-$ UIO 23. U&,%$8&+$

*%,-,%$ /%>$&i;/$&+$ S'-/%$ $%i&$ i)$ *:+''=i i;>:'

ematski prikaz or$anizacione strktre &ektora za carine 2I3 4i5

Izvor: Izvor,666.io.$ov.7a

22 I;/%?.,i/.>/.0$23 I;/%?.,i/.>/.0$

S%1(2$ 6+ +$4%

O*+'- ;$O*+'- ;$O*+'- ;$ $%i<, i

23



9## VRSTE CARINA U CARINSKOM SISTEMU BOSNE I HERCEGOVINE

N$+7'8=i /0:i- $%i&$ -/+i +' %'&,&/ ;*,(:+'& , &$8') *i*'), +'*, ,/;&' $%i&'

$%i&' -/+' *' /0%$7,&$$+, (%i:i-/) ,:$*-$ %/0'? (%/i;/$ i; i&/*%$&*$. O0%$7,&

$%i&' *' ;$-/&*-i %'>,:i8' (/*'0&i) (%/(i*i)$ $ , &$:'&/*i +' U(%$' ;$

i&i%'-&/ /(/%';i$&+'. C$%i&' -/+' *' (%i)+'&+,+, , &$8/+ ;'):+i *, %i+'&/*&'?

/&*/&/ /0%$7,&$$+, *' (// /*&/, (%/+'&' %i+'&/*i %/0'? $-:'? >//%i)/ /

$%i&$)$ $ $:/%'). C$%i&*-$ */($ -/+$ *' (%i)+'&+,+' i;&/*i 1! (:,* 1 $%i&*-/

'i'&i%$&+'? &$ (%/+'&+'&, %i+'&/*. V%i+'&/* *' ,%,+' (/ /*&/, <$-,%&'

%i+'&/*i %/0' -/+$ *' ,/;i. C$%i&*-i *i*') B/*&' i H'%'>/i&' (/%$;,)+'$

*:''=' %*' $%i&$'8

• D/$&' $%i&'?• S';/&*-' $%i&'?

• P%'<'%'&i+$:'& $%i&'?

• D/(,&*-' i -/)('&;$/%*-' $%i&'?

• J'i&*'&$ $%i&*-$ */($.

9##" D2&+(+ +$4+

A-/ , (/>:', (:$=$&+$ $%i&' ;$ %/0, -/+$ (/i7' i; %$' i:i , (/>:', $%i&*-/>

(/*,(-$ +'&$ *%$&$ %$$ &' %'i%$ (:/i:$ i:i %,>$ %$&*(/%&$ *%'*$ %$' &$

i*i &$7i& -$/ %/0,? (:/i:$ i:i %,>$ %$&*(/%&$ *%'*$ i; %,>i@ ;')$:+$? S$+'

)i&i*$%$ )/' (%/(i*$i $ *' (:$=$ /$&$ $%i&$ &$ ,/; %/0' i; ' ;'):+' i:i $ *'

(%i)+'&+,+' (/*'0$& (/*,($- &$ %/0, i:i *%'*$ %$&*(/%$ ' ;'):+'? , i*/ %i+')'

i)$+,=i , i, /0$';' (%',;'' (/ /*&/, )',&$%/&i@ ,>//%$25.

9## S%6201+ +$4+

A-/ $%i&*-' */(' &$ (/:+/(%i%'&' i (%'@%$)0'&' (%/i;/' , /%''&/) ('%i/,>/i&' &' >$%$&,+, *$0i:&/* /)$=' (%/i;/&+' i /)$='> %i8$ *$ (/:ii-/) i+'&$?

S$+' )i&i*$%$? (/ (%i0$:+'&/) )i8:+'&+, '&i'$? )/' /$&/ &$ $'=' $%i&*-'

24 S'+)'&/i=? J.? G:i>i=? J.? P/%'*-i i $%i&*-i *i*') i (/:ii-$? U&i'%;i' ;$ (/*:/&' *,i+' B$&+$L,-$? 299#. >/i&'? *%.2!.25 P%i:$>/'&/ (%')$ I&'%&'@(QQ.*%i0./)Q/Q#6#91!21Q'*'+<i&$&*i+'1

24



*/(' (%/(i*$i i *';/&*-' $%i&*-' */('? &$/'=i $,)' / -$$ i / -$$ =' *' /&'

(%i)+'&+i$i. S';/&*-' $%i&*-' */(' &' *)i+, 0ii '=' / 39.

9##9 P$%5%$%4.+-+ +$4+

Si*') (%'<'%'&i+$:&i@ $%i&$ )/>, $ *' (%i)+'&+,+, &$ ,/; %/0'? ,*:,>$ i:i (%/i;/$

i; ;')$:+$ , %$;/+, , %$;i+'&' ;'):+'. O$-$ i( $%i&$ 7'*/ *' ,/i &$ 0$;i

*(/%$;,)$ / (%i%'&/+ *$%$&+i i:i *:i7&i) ,*:/i)$.

9##; D2*801+ 4 12'*%6+(2$01+ +$4+

A-/ +' i+'&$ %/0' -/+$ *' ,/;i &i$ / ,>//%'&' i+'&' i $-/ 0i ,/; $-' %/0'

)/>$/ 8'ii (%i%'i BiH? )/%$ *' (:$ii /(,&*-$ $%i&$ , i;&/*, -/+i (%'*$:+$

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$%i&$ / i;&/*$ *,0'&i+' $ 0i *' /&$ i;%$&$:$.

9##: J%&40(%+ +$401+ 0(2*+

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$%i<$ (%'i$ $%i&*-, */(, *:/0/&/ $%i&i *' (/ +'i&*'&/+ */(i / 2#.

J'i&*'&$ $%i&*-$ */($ *' &' (%i)+'&+,+' &$ %/0, -,(:+'&, , -/&*i>&$i/&/)

*-:$i8, , BiH. S$+' )i&i*$%$ +' /:$8'& $ (%/(i8' %i+'&/* %/0' / -/+' *'

(%i)+'&+,+' +'i&*'&$ $%i&*-$ */($? ,; (%i0$:+'&/ )i8:+'&+' '&i'$.

9#9# PRIKUPLJENI PRIHODI OD CARINA TOKOM !""# GODINE

2! S'+)'&/i=? J.? G:i>i=? J.? P/%'*-i i $%i&*-i *i*') i (/:ii-$? U&i'%;i' ;$ (/*:/&' *,i+' B$&+$L,-$? 299#. >/i&'? *%.2!.2# P%i:$>/'&/ (%')$ i&'%&' @(QQ(.:/-$:&i.&'Q;$-/&iQZ$-/&i29i29(%$i:&ii29,29BiHQZAKONOCARINSKOJPOLITICIBOSNEIHERCEGOVINE.(<

25



V'= +' %'7'&/ $ *' *i*') $%i&$ 'i'&i%$? (%i-,(:+$ i $&$:i;i%$ , &$:'&/*i U(%$' ;$

i&i%'-&/ /(%';i$&+'. P%')$ *$&+, / ,-,(&/ (%i-,(:+'&i) i&i%'-&i) (/%';i)$ ;$

2911. >/i&, (%i-,(:+'&/ (%'-/ 4?6 )i:i+$%i KM (%i@/$ / i&i%'-&i@ (/%';$? 8/ ,

(/%''&+, * (%'@/&/) >/i&/) (%'*$:+$ (/%$* / 1!?4 )i:i/&$ KM i:i 5?4.

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Z$i)? *:i+'' (%i@/i / $-i;$ *$ 25?? (,$%i&' i $%i&' *$ !? /&/*&/ 5? 2.

U-,(&/ (%i-,(:+'&i i&i%'-&i (/%';i i)$:, *, *:+''=, *%,-,%,

9a7ela 1: #rikpljeni in!irektni porezi perio! '((.; '(11. $o!ine

U '4-# KM !!<# !!# !"!# !""

PDV 3.11 2.19 2.615 3.9!4

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A146% 63# 66# 1.1#2 1.2!

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I; (%i-$;$&i@ (/$$-$ +$*&/ *' ,/7$$ $ *' &' /*$%,+, (/*'0&/ i*/-i (%i@/i (/

/*&/, $%i&$. Oi (/$i *, ;$ 2911. >/&, &ii , /&/*, &$ 2919. >/i&,.

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*$0i:i;$i+i i (%i%,i$&+,. U /-, 2911. >/i&' (/ /*&/, $%i&$ (%i-,(:+'&/ +' /-/ 21

)i:i/& KM? 8/ +' ;$ # )$&+' &'>/ , (%'@/&/+ >/i&i26.

Grafikon 1: #rikpljeni in!irektni porezi '((;'(11. Go!ine

2 P,0:i-$i+$ E-/&/)*-i %'&/i? 2991. >/i&'? /*,(&/ &$.'(.>/.0$26 P,0:i-$i+$ E-/&/)*-i %'&/i? 2991. >/i&'? /*,(&/ &$.'(.>/.0$

2!



Izvor: #7likacija Ekonomski tren!ovi<, '((1. $o!ine, !ostpno na:666.!ep.$ov.7a

;# ZAKLJUČAK

C$%i&*-i *i*') +' i/ (%$&/> *i*')$ +'&' ;'):+'. C$%i&*-i *i*')? -$/ i&'>%$:&i i/

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/>//%&/*i)$ ,%'&i) *i*')*-i) %'8'&+i)$ , %,>i) (/*i*')i)$

$&+*-/%>/i&*-i)? 'i;&i)? (/%'*-i)? )/&'$%&i)? *i*')/) i+'&$ i *:i7&/.

P%'&/*i -/+' (%/i;:$;' i; &$(:$' $%i&$? )/')/ (%/)$%$i /*%,-/ -/%i*&i) +'% *'

*$ +'&' *%$&' %8i (,&+'&+' 0,'$ $ *$ %,>' *%$&' %8i *' ;$8i$ /)$' (%/i;/&+'

i / 0$% /&' (%/i;/&+' -/+/) (%i%'&i *,0+'-i BIH )/>, ($%i%$i %$;i+'&i+i)

;'):+$)$ / &$8'. Vi*i&$ $%i&' &$ %/0, (/:/&, (:$=$&+, $%i&' ,%,+' *' (%')$

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A-/ $%i&*-' */(' &$ (/:+/(%i%'&' i (%'@%$)0'&' (%/i;/' , /%''&/) ('%i/,

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&$/'=i / -$$ / -$$ ' *' /&' (%i)+'&+i$i i &' *)i+, 0ii '=' / 39 . A-/ +'

i+'&$ %/0' -/+$ *' ,/;i &i$ / ,>//%'&' i+'&' i:i $-/ *, , (i$&+, $)(i&> i+'&'

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+':$ %'/&i *,/i.

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'<i&i*$:i. P/:$;'=i / (/*$:+'&' @i(/';' //> %$$? +$*&/ +' $ +' i*$ -%/; +':/-,($&

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;$8i'? )$$? , &/i+' /0$ >,0' , (%i/0i&, ,:/>,. N$+0/:+i (%i)+'% ;$ // +'*' *$&+'

, BiH. N$8$ ;'):+' *' -$%$-'%i8' />%/)&i) ,/;/) $ (%i@/i / $%i&$ *, )',&$+&ii) *,)$)$ +$&i@ (%i@/$. R$;:/> //)' +'*' , /)' 8/ +' BiH (%i@$i:$

(/:ii-, //%'&' (%i%''? / /i %$*, ,/;$ $:i &' i i;/;$ -$-/ +' ;$)i8:+'&/.

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2



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*, '%i+$:&' *' /&' (%/)+'&' -/+' *' %'<:'-,+, &$ ,*(/*$:+'&+' (:$&/0i:&*&'

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%$;)+'&' i;)', ;'):+$ (/%$;,)+'$+, $-/ )',*/0&/ /%>$&i;/$&+' %$;)+'&' -/+'

=' 0ii &$+(/>/&i+$ ;$ *' ,7'*&i-'.

26



:# LITERATURA

1. Ai&?.? M',&$%/&i '-/&/)*-i /&/*i? Pi>)$:i/&? N/i S$? 2993. >/i&'?

2. B/i%/$?M.? M',&$%/&' '-/&/)i+$? U&i'%;i' , I*/7&/) S$%$+',?

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