The Customs Administration, as a tax authority and administrative organisation within the Ministry of Finance, is responsible for the implementation of customs, excise, tax, foreign trade and other regulations within its competence. As a tax authority, the Customs Administration establishes, supervises and collects customs duties, excise duties, special taxes, value added tax and other statutory public duties, which are established, accrued and collected in the course of the customs clearance of goods, and it also establishes, supervises and collects domestic excise duties and special taxes.
The Customs Administration uses the customs authority for the purpose of preventing and detecting criminal and misdemeanour offences featuring violation of customs, excise, tax and other regulations, as well as for the purpose of ensuring protection and security of the society.
The key task of the Customs Administration is effective public revenues collection, implementation of efficient measures of customs control for the purpose of ensuring protection and security of the market and society, as well as creation of the most favourable conditions for the development of economy and facilitation of trade.
Strategic goals of the Customs Administration:
- Protection and security of the society and market;
- Facilitation of trade and cooperation with the economy;
- Collection of public revenues;
- Support of increased competitiveness of the Croatian economy by applying modern and simplified systems of customs operations;
- Training and professional development of customs employees to ensure the best possible implementation of strategic goals.
Carinska uprava
Carinska uprava je upravna organizacija u sastavu Ministarstva financija koja obavlja poslove iz područja carine, trošarina, posebnih poreza, međunarodnog prometa s inozemstvom te druge poslove iz svoje nadležnosti. Carinska uprava također utvrđuje, obavlja nadzor i kontrolu obračuna i naplate carine, trošarina, posebnih poreza, porezan na dodanu vrijednost i drugih davanja koja se, sukladno posebnim propisima, obračunavaju pri carinjenju robe; obavlja poslove utvrđivanja, nadzora i naplate trošarina, posebnih poreza i drugih davanja.
Carinska uprava ima carinske ovlasti u svrhe sprječavanja i otkrivanja carinskih i deviznih prekršaja odnosno kaznenih djela vezano uz trošarine, posebne poreze te ostale povrede radi osiguranja zaštite i sigurnosti društva.
Temeljna zadaća Carinske uprave je učinkovita naplata javnih prihoda, provedba učinkovitih mjera carinskog nadzora u svrhe osiguranja zaštite i sigurnosti tržišta i društva te stvaranje povoljnih uvjeta za razvoj gospodarstva i jačanje trgovine.
Strateški ciljevi Carinske uprave su:
- zaštita i sigurnost društva i tržišta;
- jačanje trgovine i suradnje s gospodarstvom;
- naplata javnih prihoda;
- pružanje potpore povećanju konkurentnosti hrvatskog gospodarstva primjenom modernih i jednostavnijih sustava carinskih poslova;
- obuka i stručno usavršavanje zaposlenika u svrhe osiguravanja optimalne provedbe strateških ciljeva.