PoroÄilo o delu carinske sluÅ¾be v letu 2007 - Carinska uprava ...

SLOVENIAN CUSTOMS IN 2007 

SLOVENSKA CARINA V LETU 2007

SLOVENSKA CARINA V LETU 2007

Republika Slovenija 

Ministrstvo za finance 

CARINSKA UPRAVA REPUBLIKE SLOVENIJE

KAZALO 

UVODNA BESEDA GENERALNEGA DIREKTORJA 5 

POSLANSTVO IN CILJI 6 

OSEBNA IZKAZNICA 7 

ORGANIZACIJSKA SHEMA CURS 8 

POMEMBNEJŠI DOGODKI 9 

NOVOSTI 11 

Uvedba evra 11 

Nova oprema in prenovljeni mejni prehodi 11 

Naknadne kontrole 12 

Informacijska tehnologija 12 

Status pooblaščenega gospodarskega subjekta 13 

Poenostavitve postopkov 14 

Spremembe zakonodaje 14 

PODATKI IN STATISTIKA 16 

Zaposleni 16 

Poraba proračunskih sredstev 19 

Pobrane dajatve v letu 2007 19 

Carinske preiskave 21 

Boj proti tihotapstvu 22 

Potniki in vozila 25 

Blagovno carinjenje 25 

MEDNARODNA DEJAVNOST 26 

CARINSKI URADI IN KONTAKTNI PODATKI 28 

ZEMLJEVID 32 

KAZALO 

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UVODNA BESEDA GENERALNEGA DIREKTORJA 

Pred vami je letno poročilo Carinske uprave Republike Slovenije za leto 2007. To je priložnost, da se javnosti predstavimo, 

orišemo široko paleto naših nalog, poudarimo svojo vlogo v družbi, povzamemo rezultate svojega dela, izpostavimo 

dosežke, na katere smo posebej ponosni, in nakažemo smeri, v katere se bo razvijala slovenska carinska služba. 

Carina že dolgo ni več državni organ, usmerjen le v pobiranje dajatev za državni proračun, niti ni samo uniformirani 

uslužbenci, ki jih srečujemo ob prehodu državne meje. Carinska služba igra pomembno vlogo pri pospeševanju 

mednarodne trgovine, preprečevanju nezakonite trgovine, zaščiti gospodarstva pred nelojalno konkurenco, varovanju 

zdravja prebivalcev in zaščiti okolja. In nenazadnje, carina je vir kakovostnih statističnih podatkov. 

Od vstopa Slovenije v Evropsko unijo je slovenska carinska služba del evropske carine. In prav carinska unija je bila prvo 

področje, na katerem se je Evropa začela povezovati daljnega leta 1968. Danes med državami članicami Evropske 

unije carinskih meja ni več. Carinska zakonodaja, ki jo izvajamo, je skupna zakonodaja EU. Carinske dajatve, pobrane 

ob uvozu na carinsko področje Skupnosti, so prihodek evropskega proračuna. Vse to daje slovenski carinski službi 

posebno dimenzijo in pomen. Z zadovoljstvom lahko ugotovimo, da smo med evropskimi carinskimi upravami, ki na 

določenih področjih dosegajo izjemne rezultate, v preteklem letu svoj visoki položaj še utrdili. 

V poročilu povzemamo pomembnejše dogodke, ki so se zgodili leta 2007, predstavljamo novosti na področju 

zakonodaje, pomembnejše spremembe v načinu našega dela, uvedbo novih računalniških aplikacij in uporabo 

nove opreme. Zgovoren del letnega poročila je poglavje, ki vsebuje statistične podatke o posameznih delovnih 

področjih carinske službe. 

Med aktivnostmi za doseganje čim boljših rezultatov bi rad izpostavil izvedbeni načrt strategije razvoja carinske službe 

za leti 2008 in 2009, ki smo ga pripravljali v preteklem letu. Strateškim ciljem so dodani merljivi kazalniki, s katerimi 

bomo lahko objektivno sledili rezultatom svojih prizadevanj za uresničevanje strategije. Veliko moči smo vložili tudi 

v uresničevanje večletnega strateškega načrta e-carine, ki bo carino postavila v sam vrh sodobnih informacijsko 

podprtih državnih organov. S tem bomo prispevali k uresničitvi lizbonske strategije, ki je Evropski uniji prinesla nov 

strateški cilj: postati najbolj konkurenčno in dinamično ter na znanju temelječe gospodarstvo na svetu. 

UVODNA BESEDA GENERALNEGA DIREKTORJA 

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Preteklo leto je slovensko carino zaznamovala tudi menjava najožjega vodstva. Upokojila sta se generalni direktor 

gospod Franc Košir in njegov namestnik gospod Viljem Belovič. Prepričan sem, da bova z gospodom mag. Stanislavom 

Mikužem vodila slovensko carinsko službo enako uspešno kot najina predhodnika. 

Za konec bi se rad zahvalil vsem sodelavcem Carinske uprave Republike Slovenije za prizadevno delo v letu 2007, saj 

brez prispevka vsakega posameznika to poročilo ne bi bilo takšno, kot je. 

Rajko Skubic 

generalni direktor Carinske uprave RS

POSLANSTVO IN CILJI 

Slovenska carina je sodobna evropska carinska uprava, ki v enotnem carinskem območju Evropske unije uspešno 

ščiti legalne gospodarske tokove ter s preprečevanjem nezakonitega uvoza izdelkov in snovi varuje življenje in zdravje 

ljudi. 

SLOVENSKA CARINA V LETU 2007 

Naše naloge so: 

• carinski in trošarinski nadzor; 

• odmera, obračun in pobiranje uvoznih, izvoznih in drugih dajatev in trošarin; 

• inšpekcijski pregledi; 

• carinske preiskave; 

• kontrola potnikov, blaga in storitev; 

• izvajanje ukrepov zunanjetrgovinske in skupne kmetijske politike; 

• izvajanje predpisov Evropske skupnosti in mednarodnih pogodb z delovnega področja carinske službe. 

Skrbimo za strokovno podprto in učinkovito sodelovanje s podjetji in državljani v Sloveniji in Evropski uniji. Naš cilj je 

e-carina: elektronsko, torej povsem brezpapirno poslovanje s podjetji. 

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OSEBNA IZKAZNICA 

Carinska uprava Republike Slovenije je upravni organ v sestavi Ministrstva za finance. Njen sedež je na Šmartinski cesti 

55 v Ljubljani. Naloge in organizacijo carinske službe ureja Zakon o carinski službi, sprejet leta 1999. 

Carinsko upravo RS sestavlja enajst carinskih uradov: Generalni carinski urad, Carinski urad Brežice, Carinski urad 

Dravograd, Carinski urad Jesenice, Carinski urad Koper, Carinski urad Ljubljana, Carinski urad Maribor, Carinski urad 

Murska Sobota, Carinski urad Nova Gorica in Carinski urad Sežana. Carinski uradi, razen Generalnega carinskega 

urada, so razdeljeni na oddelke ter imajo še svoje carinske izpostave in mejne prehode. Carinsko upravo RS in 

Generalni carinski urad vodi generalni direktor, carinske urade pa vodijo direktorji. 

Dan slovenske carinske službe je 8. oktober. Tega dne leta 1991 so cariniki prevzeli carinski nadzor nad mejo s Hrvaško 

in s tem nad celotnim območjem novonastale Republike Slovenije. 

31. decembra 2007 je bilo v Carinski upravi RS zaposlenih 1768 delavcev. 

V letu 2007 je Carinska uprava RS vplačala v državni proračun 1.975.890.000 evrov trošarin, davka na dodano vrednost 

pri uvozu, davkov na mednarodno trgovino in ostalih dajatev, kar predstavlja 25,33 % vseh prihodkov proračuna 

Republike Slovenije. Obseg pobranih dajatev v primerjavi z letom 2006 se je povečal za 20,20 %. Delež porabljenih 

sredstev za delovanje carinske službe v neto pobranih dajatvah se je v letu 2007 še zmanjševal in znaša 3,10 % (leta 

2006: 3,45 %, leta 2005: 3,53 %). 

OSEBNA IZKAZNICA 

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ORGANIZACIJSKA SHEMA CURS 

GENERALNI DIREKTOR 


NAMESTNIK GENERALNEGA DIREKTORJA 

GENERALNI CARINSKI URAD 

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Carinski urad 

BREŽICE 

Carinski urad 

LJUBLJANA 

Carinski urad 

CELJE 

Carinski urad 

MARIBOR 

Carinski urad 

DRAVOGRAD 

Carinski urad 

MURSKA SOBOTA 

Carinski urad 

JESENICE 

Carinski urad 

NOVA GORICA 

Carinski urad 

KOPER 

Carinski urad 

SEŽANA

POMEMBNEJŠI DOGODKI 

JANUAR 

Uvedba nove denarne valute – evra. 

Uvedba spletne aplikacije MEJA v produkcijsko okolje. 

FEBRUAR 

Podpisan Sporazum o sodelovanju na področju izvajanja skupne 

kmetijske politike Evropske unije med Carinsko upravo RS in Agencijo 

RS za kmetijske trge in razvoj podeželja. 

Odprtje prenovljenega mejnega prehoda Starod. 

MAREC 

Cariniki na mejnem prehodu Zavrč so odkrili več kot 9 tisoč zavojev 

cigaret, vrednih 220 tisoč evrov. 

Odprtje novo zgrajenega mejnega prehoda Dragonja. 

POMEMBNEJŠI DOGODKI 

APRIL 

Za novega namestnika generalnega direktorja Carinske uprave RS je 

bil imenovan mag. Stanislav Mikuž. 

9 

Odprtje prenovljenega mejnega prehoda Središče ob Dravi. 

MAJ 

Na mejnem prehodu Gruškovje so člani Referata za zatiranje 

tihotapstva s pomočjo službenega psa odkrili skoraj 33 kilogramov 

heroina. 

Mednarodna vaja Jadranska vrata 2007, ki jo je organizirala 

Slovenija v okviru Varnostne pobude za neširjenje orožij za 

množično uničevanje. Glavna naloga je bila, kako naj država na 

svojem ozemlju prestreže tovore, v katerih so orožje za množično 

uničevanje, sestavni deli za njihovo izdelavo ali izdelki z možnostjo 

dvoje rabe. V vaji je sodelovalo 25 držav. 

Mejni prehod Starod je zdaj na ploščadi 

neposredno ob meji. Prej je bil od meje s 

Hrvaško oddaljen več kot kilometer. 

JUNIJ 

Začela je veljati uredba o kontroli gotovine ob vstopu v Evropsko 

unijo ali izstopu iz nje. Vsi potniki, ki potujejo z gotovino v vrednosti 

10.000,00 evrov ali več oziroma z gotovino enake vrednosti v 

drugih valutah ali z lahko zamenljivimi vrednostnimi papirji (npr. 

obveznicami, delnicami, potovalnimi čeki) v enaki vrednosti, 

morajo znesek prijaviti carinskim organom. 

JULIJ 

Namestnik generalnega direktorja Viljem Belovič se je upokojil. 

Uvedba slovenskega avtomatiziranega sistema nadzora izvoza 

SIAES/ECS na mejnih prehodih. Sistem se uporablja v rednem 

63 zavitkov heroina je bilo skritih v podvozju 

osebnega vozila.

postopku izvoznega carinjenja blaga komercialne narave ter nam 

omogoča boljše in hitrejše poslovanje pri izvoznem postopku. 

Obisk predstavnikov finske carinske uprave. 


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Luka Koper 

AVGUST 

Končan je bil finančni načrt Carinske uprave RS za leti 2008 in 2009. 

Regionalno srečanje direktorjev carinskih uradov iz Slovenije, Hrvaške 

in Madžarske, ki mejijo na Carinarnico Varaždin v Varaždinu. Namen 

srečanja je bil medsebojna izmenjava izkušenj in analiza dosedanjega 

sodelovanja carinskih služb. 

V koprskem pristanišču so cariniki pri pregledu zabojnika našli 37 kg 

kokaina. Njegova vrednost na črnem trgu bi bila 2,8 milijona evrov. 

SEPTEMBER 

Podpis sporazuma o sodelovanju na področju naknadnih kontrol 

blaga med Carinsko upravo RS in Inšpektoratom RS za kmetijstvo, 

gozdarstvo in hrano. 

Seminar o varnostnih pravilih v Ljubljani, na katerem so se udeleženci 

iz držav članic EU in Evropske komisije pogovarjali o določitvi skupnih 

varnostnih pravil, ki se bodo uporabljala pri carinskih kontrolah na 

ravni Skupnosti od 1. julija 2009. 

Kvadrilaterala – srečanje visokih predstavnikov carinskih uprav Italije, 

Hrvaške, Madžarske in Slovenije v Portorožu. 

Dan odprtih vrat: namestnik generalnega 

direktorja Stanislav Mikuž, obkrožen z novinarji. 

OKTOBER 

Generalni direktor Carinske uprave RS Franc Košir se je upokojil. 

Slovensko carino je vodil od leta 1991. 

Dan odprtih vrat na Generalnem carinskem uradu ob 8. oktobru, 

dnevu slovenske carine. 

Mejni prehod Petišovci je bil prenovljen 

novembra 2007. 

NOVEMBER 

Za novega generalnega direktorja Carinske uprave RS je bil imenovan 

Rajko Skubic. 

26. in 27. novembra 2007 je Sindikat carinikov Slovenije organiziral 

stavko, ki se je končala s sporazumom o reševanju stavkovnih 

zahtev z Vlado RS in carinsko službo zavezuje k pripravi izhodišč za 

reorganizacijo ob vstopu Hrvaške v Evropsko unijo. 

Odprtje prenovljenih mejnih prehodov Bistrica ob Sotli in Petišovci. 

Obisk predstavnikov carinske službe in drugih mejnih organov Bosne 

in Hercegovine. 

DECEMBER 

Odprtje prenovljenih mejnih prehodov Zavrč in Dobovec ter tehnične 

prilagoditve mejnih prehodov Sečovlje in Sočerga zaradi vstopa v 

schengensko območje. 

Predstavitev statusa pooblaščenega gospodarskega subjekta za 

gospodarstvo.

NOVOSTI 

Uvedba evra 

V Carinski upravi RS smo ob zamenjavi tolarjev v evre zagotovili nemoteno poslovanje službe. Pravilno, pravočasno in 

na vseh predpisanih področjih smo poskrbeli za dvojno označevanje cen oziroma stroškov, ki nastanejo pri poslovanju 

organa, s pristojnimi ministrstvi smo sodelovali pri pripravi pravnih podlag, pomembnih za naše delo, in kjer je bilo 

potrebno, prilagodili interne akte in uskladili vsebinske rešitve sprememb v programski opremi. Svoje zaposlene smo 

o novostih obveščali na sestankih in prek intraneta, zunanja javnost je prek naših spletnih strani izvedela, kakšne 

spremembe se zaradi uvedbe evra obetajo pri poslovanju, zavezancem pa smo odgovorili na vsa njihova zastavljena 

vprašanja. 

Carinska uprava RS je imela ob uvedbi evra največ dela s prilagoditvami aplikacij, ki podpirajo njeno poslovanje in 

elektronsko izmenjavo podatkov z zavezanci. Prilagodili smo aplikacije za elektronski sprejem carinskih deklaracij, 

izvajanje carinskih postopkov in obračun dajatev, ki se pobirajo pri uvozu blaga ter v potniškem in poštnem prometu, 

knjigovodstvo obveznih dajatev, obračun trošarin in okoljskih dajatev (višina dajatev po merski enoti je določena na več 

kot dve decimalni mesti). Uspešno smo izvedli preračun odprtih postavk v knjigovodstvu obveznih dajatev in evidence 

predloženih zavarovanj za plačilo dajatev. Precej pozornosti je bilo usmerjene v pravilno zaključevanje postopkov pri 

pobiranju davkov, ki so se začeli pred uvedbo evra, zaključeni pa so bili po njej. Zaradi 24-urnega delovanja carinske 

službe na mejnih prehodih je bilo treba takoj po uvedbi nove valute v blagajnah zagotoviti zadostno količino evrov 

za vračanje denarja. 

Letališče Brnik 

Zasnova letališča sega v leto 1967 in se od takrat do 2007 ni bistveno 

spreminjala. Zaradi vse slabših razmer za delo, odpravo in sprejem 

potnikov ter zaradi zahtev ob vstopu Slovenije v schengenski prostor 

pa se je podoba letališča v šestih mesecih gradbenih del bistveno 

spremenila. V prvi fazi so bili zgrajeni prostori, namenjeni odpravi 

in sprejemu potnikov. Vstopni del z izjemo transfernega prostora bo 

ostal nespremenjen do leta 2010, ko bo v celoti zgrajen nov potniški 

terminal. Takrat bo tudi carina dobila nove prostore potniškega 

dela izpostave. 

NOVOSTI 

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Zaradi zahteve po ločitvi rednega letalskega prometa od prometa 

splošnega letalstva (mala poslovna letala) je približno 700 metrov 

od potniškega terminala nastal Center splošnega letalstva, kjer 

ima svoje prostore za pregled potnikov in njihove prtljage Izpostava Letališče Brnik. Vsa mala poslovna letala, 

VIP-letala in letala v osebni lasti opravljajo polete in vse ostale aktivnosti iz tega centra. 

Nova oprema in prenovljeni mejni prehodi 

Carinski laboratorij je dobil nov plinski kromatograf z masnim 

detektorjem. Uporablja se za analizo hlapnih komponent v vzorcih, 

denaturantov v alkoholu in plinov, omogoča pa tudi analizo drog. 

V carinskem laboratoriju smo uvedli novo metodo za določanje 

indikatorja Solvent Yellow 124 v odvzetih vzorcih goriv. Metoda se 

izvaja s tekočinsko kromatografijo; ta omogoča večjo natančnost in 

obdelavo večje količine vzorcev v primerjavi s spektrofotometrično 

metodo, ki se je uporabljala do zdaj. 

Referati za zatiranje tihotapstva v carinskih uradih so dobili enajst 

mikroboroskopov (miniaturnih endoskopov), tri endoskope in enajst 

kompletov za odkrivanje ponarejenih listin. Z novo, sodobno opremo 

bo pregled vozil in blaga hitrejši in učinkovitejši.

Novo podobo in prostore so dobili mednarodni mejni prehodi Starod, Dragonja, Središče ob Dravi, Bistrica ob Sotli, 

Petišovci, Zavrč, Dobovec, Sečovlje in Sočerga. 

Naknadne kontrole 

V letu 2007 so se v Republiki Sloveniji začele izvajati naknadne kontrole upravičenosti izplačil izvoznih nadomestil in 

ostalih ukrepov v skladu z uredbo Sveta (EGS) 4045/89. Gre za prvo obdobje kontrol po vstopu Republike Slovenije v 

Evropsko skupnost. 


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Preglede opravljajo posebej za to usposobljeni inšpektorji oddelkov za kontrolne zadeve posameznih carinskih uradov 

in inšpektorji Kmetijskega inšpektorata Republike Slovenije. Za nadzor nad uporabo uredbe, izbor upravičencev, 

koordinacijo med inšpekcijskimi organi in poročanje Evropski komisiji je zadolžen Oddelek za skupno kmetijsko politiko 

na Generalnem carinskem uradu. 

Za naknadne kontrole so bili na osnovi analize tveganja izbrani upravičenci, ki so v finančnem letu 2005 prejeli 

nadomestila iz Jamstvenega oddelka Evropskega kmetijskega usmerjevalnega in jamstvenega sklada. Izbranih 

je bilo šest upravičencev, ki so prejeli sredstva na področju izvoznih nadomestil in na področju notranjih tržnih 

ukrepov. 

Inšpektorji so pri pregledih odkrili precej nepravilnosti. Vse ugotovitve inšpektorjev o domnevnih kršitvah zakonodaje 

Evropske skupnosti je Carinska uprava RS poslala Agenciji RS za kmetijske trge in razvoj podeželja, kjer so sprožili 

postopke za povračilo preveč izplačanih nadomestil. 

Nomenklatura harmoniziranega sistema 

1. januarja 2007 so začele veljati spremembe Nomenklature harmoniziranega sistema (HS) kot dodatka k Mednarodni 

konvenciji o harmoniziranem sistemu za poimenovanje in označevanje blaga. Posledično je prišlo do 1951 sprememb 

v kombinirani nomenklaturi za leto 2007, brisanih je bilo 1034, odprtih pa 917 novih tarifnih oznak. Število tarifnih oznak 

se je v primerjavi z letom 2006 zmanjšalo za 117, tako da je bilo skupno število vseh tarifnih oznak v kombinirani 

nomenklaturi 9725. 

Glavni razlogi za spremembe so tehnološki razvoj, spremenjene oblike trgovanja, prečiščenje besedila zaradi enotne 

uporabe, spremembe zaradi zaščite zdravja prebivalstva in živali ter zaščite okolja. Zaradi sprememb v seznamih 

izvoznega blaga HS so bile izdane tudi spremembe dovoljenj pooblaščenim izvoznikom. 

Informacijska tehnologija 

Aplikacija SPIS 

V letu 2007 se je končal dveletni projekt prenove pisarniškega 

poslovanja in informatizacije evidenc v Carinski upravi RS (SPIS). 

Posodobili smo ustrezno infrastrukturo, uvedli aplikacijo SPIS 1,45, 

zamenjali sistem elektronske pošte ter razvili aplikaciji Druge evidence 

in Spremljanje tranzitnih postopkov. 

Uporaba aplikacije SPIS je prinesla v carinsko službo precej novosti. Gre 

za delovno okolje, ki temelji na sodobnih informacijskih tehnologijah 

in rešitvah, kar omogoča učinkovito in ustvarjalno delo vsakega 

uslužbenca v organizaciji. Uporabniki lahko sami aktivno vnašajo podatke v program in iz njega črpajo informacije, 

ki jih potrebujejo pri svojem delu. Aplikacija namreč omogoča računalniško evidentiranje dokumentov na enostaven 

način, evidence so urejene in pregledne ter se nahajajo na enem mestu, kar omogoča organizirano shranjevanje 

dokumentov in zadev. 

E-učenje 

E-učenje je novost pri usposabljanju carinskih delavcev. Maja in junija 2007 smo izvedli pilotno testiranje e-tečaja o 

preiskavi vozila na vzorčni skupini 50 delavcev. Vsi so pozitivno rešili zaključno preverjanje in 90 odstotkov jih je učenje 

ocenilo kot primerno. Učno gradivo o preiskavi vozila, ki ga je razvila Evropska komisija, je bilo ocenjeno pozitivno in 

kot primerno gradivo za osnovno učenje, saj sistematično in nazorno prikaže vse faze preiskave vozila, hkrati pa lahko 

udeleženci sprotno preverjajo svoje znanje.

Taka oblika učenja je primerna predvsem zaradi možnosti svobodne 

izbire in razporejanja časa za učenje, tempa in vsebine učenja ter 

možnosti spremljanja lastnega napredovanja. Zaradi pozitivnih 

učinkov novega načina prenosa znanja na zaposlene bomo 

e-tečaje, ki jih je in jih še bo razvila Evropska komisija, vpeljali v sistem 

usposabljanja in izpopolnjevanja carinskih delavcev. 

Aplikacija VIR 

Aplikacija VIR omogoča enostavno in pregledno izmenjavo informacij 

in dokumentov, povezanih s tveganjem med carinskimi delavci pri 

izvajanju carinskih postopkov. Njene prednosti so tudi enostavno 

posredovanje predloga za vzpostavitev avtomatske carinske kontrole 

pri carinjenju blaga za posamezno izpostavo, vzpostavitev komunikacije med carinskim delavcem, ki posreduje 

informacijo, in nacionalnim centrom za analizo tveganja ter enostaven zajem rezultatov carinskih kontrol. 

Sistem za avtomatsko prepoznavanje registrskih oznak 

Sistem za avtomatsko prepoznavanje registrskih oznak tovornih vozil in oznak zabojnikov je povečal zanesljivost 

pravilnega vnosa obeh podatkov v carinsko deklaracijo. Obenem izključuje subjektivne napake carinika, zagotavlja 

sledove (posnetke) prehoda tovornih vozil mimo kontrolne točke in preprečuje nameščanje drugačnih registrskih 

oznak, kot so navedene v prometnem dovoljenju. Sistem uporabljamo na mednarodnih mejnih prehodih Jelšane, 

Starod, Obrežje, Dobovec, Zavrč, ŽP Dobova in Središče ob Dravi. 

Aplikacija avtomatiziranega izvoznega sistema SIAES 

1. julija 2007 se je Carinska uprava RS vključila v enotni avtomatizirani kontrolni sistem Evropske unije (ECS – Export 

Control System) in hkrati začela uporabljati tudi novo rešitev: slovenski avtomatizirani izvozni postopek (SIAES-SI 

Automatic Export System). Gre za popolnoma avtomatizirano poslovanje z izvozno deklaracijo z uporabo elektronsko 

podpisanih sporočil v formatu XML med deklarantom in carino. Uporablja se tako v poenostavljenih kot običajnih 

postopkih ter za izmenjavo elektronskih sporočil med carinskim uradom izvoznega carinjenja in izstopnim carinskim 

uradom, ki potrdi izstop blaga iz carinskega območja Skupnosti. Od urada izvoza do urada izstopa spremlja blago 

spremna izvozna listina (SIL) z oznako MRN; ta listina nadomešča izvod 3 enotne upravne listine. 

NOVOSTI 

13 

Uvedba aplikacije MEJA v potniški in poštni promet 

V letu 2007 je bila uvedena v produkcijo spletna aplikacija MEJA, ki zajema pet modulov (Obrazci DDV-VP, Prenos 

gotovine, Obračun uvoznih dajatev v potniškem prometu, Obračun izdaje dovolilnic, Mandatne kazni) in tri podmodule 

(Evidenca terjatev, Šifranti, Administracija). Aplikacija je podprta s spletnimi storitvami carinskega informacijskega 

sistema (avtentikacija uporabnikov, RDZ, šifranti, Taric, tarifni obračun uvoznih dajatev, valutni tečaj, posredovanje 

podatkov). Vsi podatki so tako zajeti in obdelani na enem mestu ter lahko dostopni za analizo in poročanje. S sodobnim 

obračunom dajatev je MEJA olajšala tudi delo s poštnimi pošiljkami. 

Nadzorstvo 2 

Za avtomatsko dnevno poročanje podatkov o uvozu in izvozu blaga Evropski komisiji je bil vzpostavljen nov sistem, 

poimenovan nadzorstvo 2. V okviru tega sistema je bilo v letu 2007 poslanih 150.000 zapisov o uvozu in izvozu blaga. Ti 

podatki so osnova za sprejemanje strateških odločitev zunanjetrgovinske politike Evropske unije. 

Na spletnih straneh Carinske uprave RS smo z brskalnikom TARIC omogočili dostop do zakonodaje, ki je osnova za 

ukrepe (tarifna preferenca, protidamping, tarifne kvote …) ob izvozu iz EU in uvozu blaga v EU. Informacijski sistem ob 

prikazanem ukrepu omogoča neposreden dostop do besedil zakonskih aktov, objavljenih v Uradnem listu Republike 

Slovenije in Uradnem listu Evropske unije. 

Status pooblaščenega gospodarskega subjekta 

Status pooblaščenega gospodarskega subjekta (AEO – Authorised Economic Operater) je namenjen vsem 

podjetjem v mednarodni preskrbovalni verigi, še zlasti tistim, ki izvajajo hišno carinjenje ali druge poenostavitve 

carinskih postopkov, pa tudi špedicijam, agentom in transportnim podjetjem. Status AEO dobi podjetje, ko opravi 

predpisan postopek preverjanja (certificiranja). AEO omogoča podjetju, ki uvaža ali izvaža blago, hitrejši dostop 

do blaga in hitrejše izvajanje carinskih postopkov. Hkrati postane podjetje del varne preskrbovalne verige, s čimer 

prispeva k večji varnosti v mednarodnem poslovanju. Status AEO zagotavlja primerljivo poslovanje z drugimi podjetji 

v EU in po svetu.

Na uvedbo statusa smo se začeli pripravljati že v letu 2006, ko smo s podjetjem Gorenje, d. d., sodelovali v pilotskem 

projektu, ki ga je v okviru programa Carina 2007 vodila Evropska komisija. Izdali smo navodilo za carinske delavce, 

jih usposobili za preverjanje pogojev in meril za podelitev statusa, za predstavnike gospodarstva pa smo pripravili 

posebno predstavitev statusa in ugodnosti, ki jih prinaša. Prilagoditi smo morali nacionalni informacijski sistem CIS/ 

TIS za izdajo dovoljenj, tako da omogoča tudi evidentiranje in izdajo potrdil AEO. Evropska komisija je vzpostavila 

posebno centralno aplikacijo AEO za države članice Evropske unije, ki vanjo vnašajo podatke o sprejetih zahtevkih in 

izdanih dovoljenjih. Vneseni podatki so na razpolago vsem državam članicam. 

Status pooblaščenega gospodarskega subjekta je bil uveden z Uredbo Evropskega parlamenta in Sveta (ES) št. 

648/2005, z dne 13. aprila 2005, o spremembah Uredbe Sveta (EGS) št. 2913/92 o Carinskem zakoniku Skupnosti (AEO). 

Določbe, ki uvajajo novi status, so se začele uporabljati 1. januarja 2008. 


Poenostavitve postopkov 

V skladu s strategijo razvoja državne uprave (uprava, prijazna do uporabnika) smo prenesli pristojnost izdaje dovoljenj 

za poenostavljene postopke z Generalnega carinskega urada na krajevno pristojne carinske urade. Z vodenjem 

upravnega postopka izdaje dovoljenj na regionalni ravni smo se približali potrebam podjetij, saj omogoča enostavnejšo 

komunikacijo s carino in učinkovitejšo izvedbo postopkov. 

Da bi omogočili čim večjo vključenost špediterskih podjetij v sistem poenostavitev ter s tem večji delež poenostavljenih 

carinskih postopkov in razbremenitev notranjih blagovnih carinskih izpostav, smo izdali 23 dovoljenj za hišno carinjenje 

pri izvozu za špediterska podjetja ter ustrezno usklajeno in dopolnjeno navodilo za carinske delavce. Poenostavitve 

prinašajo carinskim zavezancem naslednje ugodnosti: hitrost in časovno neomejenost postopka, brezpapirno 

poslovanje in odpravo oziroma prevzem blaga na dvorišču trgovca. 

14 

Spremembe zakonodaje 

Sprememba Zakona o izvajanju carinskih predpisov Evropske skupnosti 

Zakon o izvajanju carinskih predpisov Evropske skupnosti je bilo treba posodobiti zaradi sprememb carinske 

zakonodaje na ravni Skupnosti in nacionalni ravni. Zakonodaja se je uskladila predvsem na področju intelektualne 

lastnine, knjiženja dolga, pristojnosti posameznih carinskih organov in kazenskih določb. 

Spremenjeni zakon je začel veljati 20. decembra 2007. Uvaja tri velike novosti: status pooblaščenega gospodarskega 

subjekta (AEO), ki velja od 1. januarja 2008, predhodno oceno tveganja za blago, ki vstopa v Skupnost ali izstopa iz 

Skupnosti, in obvezno vložitev vstopne prijave blaga dve uri pred prispetjem blaga na mejo. Zadnji dve novosti bosta 

začeli veljati 1. julija 2009. 

Trošarinska zakonodaja 

Biogoriva, ki se uporabijo za pogon, so se uvrstila med trošarinske izdelke in niso več izvzeta iz sistema trošarinskega 

nadzora. Obravnavajo se enako kot druga pogonska goriva. Trošarinska stopnja zanje je sicer 0, a je taka obravnava 

potrebna, ker omogoča nadzor nad gibanjem, proizvodnjo, predelavo in hrambo biogoriv. Obstaja možnost 

uveljavljanja oprostitve plačila trošarine za vse subjekte, ki dajejo na trg biogoriva, ne glede na to, ali mešanje 

biogoriv s fosilnimi gorivi opravijo v Sloveniji, v drugi državi članici Evropske unije ali v tretji državi. Zaradi širitve kroga 

upravičencev do oprostitve oziroma vračila trošarine za biogoriva je bilo pobrane manj trošarine, vendar so bili 

vzpostavljeni dodatni nadzorni mehanizmi. 

V letu 2007 smo začeli pobirati trošarino za električno energijo v višini 1 evro/MWh. Prej je bila obdavčitev 0. 

Postopek za vračilo trošarine za energente, ki se porabijo za pogon kmetijske in gozdarske mehanizacije, se je za leto 

2007 bistveno spremenil. Normativna poraba goriva se po novem praviloma določi glede na površino in dejansko 

rabo kmetijskih in gozdnih zemljišč v uporabi upravičenca, kakor ju izkazujejo grafične enote rabe zemljišč kmetijskega 

gospodarstva (GERK). V prejšnjih letih so se upoštevale evidence davčnega organa. Podatke GERK zagotavlja 

Ministrstvo za kmetijstvo, gozdarstvo in prehrano. Za upravičence sprememba pomeni poenostavitev, ker so GERK tudi 

osnova za uveljavljanje pravic iz naslova ukrepov kmetijske politike. 

Zmanjšali smo nekatere administrativne obremenitve: malim proizvajalcem vina ni treba predložiti obračuna trošarine,

dokler je trošarina za vino 0; trošarinskim zavezancem, ki so vpisani v register pridelovalcev grozdja in vina, ni treba 

pošiljati podatkov o proizvodnji, lastni porabi in članih gospodinjstva, ampak jih Carinska uprava RS povzame iz registra 

po uradni dolžnosti; vsem imetnikom trošarinskega dovoljenja in pooblaščenim prejemnikom smo omogočili, da 

poračunajo vračilo trošarine in svojo obveznost že na obrazcu za obračun in jim ni treba vložiti posebnega zahtevka 

za vračilo. 

V letu 2007 smo se pripravljali na izvajanje nove dajatve za onesnaževanje okolja zaradi uporabe hlapnih organskih 

spojin, ki se pobira od 1. januarja 2008. Dajatev se pobira zaradi onesnaževanja okolja s hlapnimi organskimi spojinami, 

ki nastajajo pri uporabi organskih topil v nekaterih barvah in lakih in proizvodih za ličenje vozil ter pri uporabi čistil z 

vsebnostjo hlapnih organskih spojin. 

Carinska uprava RS pobira šest vrst okoljskih dajatev, in sicer za emisijo ogljikovega dioksida, uporabo mazalnih olj in 

tekočin, izrabljena motorna vozila, izrabljene gume, odpadno embalažo, odpadno električno in elektronsko opremo. 

Izvajanje okoljskih uredb ima poleg fiskalnega učinka tudi pomembno prednost, saj so zbrani podatki osnovni vir 

informacij za usmerjanje okoljske politike pristojnega ministrstva na posameznem področju. 

NOVOSTI 

15

PODATKI IN STATISTIKA 

Zaposleni 

31. decembra 2007 je bilo zaposlenih 1768 delavcev, od tega 1215 moških in 553 žensk. Povprečna starost zaposlenih je 

44,3 leta, največ jih ima 5. stopnjo izobrazbe (48 %), sledijo zaposleni s 7. (33 %) in 6. stopnjo izobrazbe (12 %). 

Zaposleni po starosti, spolu in vrsti delovnega razmerja 31. 12. 2007 


16 

Organizacijska enota a b c d e f 

Generalni carinski urad 265 41,1 106 5 15 1 

Carinski urad Celje 135 43,6 35 0 0 0 

Carinski urad Dravograd 30 47,2 14 0 0 0 

Carinski urad Jesenice 68 47,8 18 0 0 2 

Carinski urad Koper 207 43,2 42 0 0 5 

Carinski urad Ljubljana 291 43,5 115 0 6 4 

Carinski urad Maribor 198 44,9 48 0 0 2 

Carinski urad Murska Sobota 130 45,5 44 0 0 4 

Carinski urad Nova Gorica 101 45,7 43 0 0 2 

Carinski urad Sežana 163 45,2 50 0 0 2 

Carinski urad Brežice 180 39,2 38 0 5 0 

Skupaj 1.768 44,3 553 5 26 22 

a – število zaposlenih v notranji organizacijski enoti 

b – povprečna starost zaposlenih 

c – število zaposlenih žensk 

d – število pripravnikov 

e – število zaposlenih za določen čas – brez upoštevanja pripravnikov za določen čas 

f – število zaposlenih z manj kot polnim delovnim časom 

Število zaposlenih v obdobju 2004–2007 (stanje na dan) 

31. 12. 2004 31. 12. 2005 31. 12. 2006 31. 12. 2007 

Število zaposlenih 1.802 1.829 1.788 1.768 

Carinska uprava RS je v letu 2007 nadaljevala z načrtovanimi aktivnostmi na kadrovskem področju, ki so bile predvidne 

že ob reorganizaciji uprave zaradi vstopa Slovenije v Evropsko unijo. Zaradi izvajanja kadrovskega načrta, ki je za leto 

2007 določal zmanjšanje števila zaposlenih za 1,5 %, je bilo oteženo izvajanje dogovora, ki je bil ob reorganizaciji 

sklenjen s sindikatom. Ker ni bilo zaposlovanja novih delavcev, ki bi premeščene delavce nadomestili, je namreč prišlo 

do manjšega števila premestitev delavcev v matične urade. 

Načrtovana uveljavitev novega plačnega sistema 1. januarja 2008 je zahtevala nenehno usklajevanje podatkov o 

uvrstitvi carinskih uslužbencev v plačne razrede v kolektivni pogodbi za javni sektor. Pripravili smo več strokovnih podlag, 

s katerimi smo predstavili pristojnosti carinske službe in opozarjali na pomembnost nalog carinskih uslužbencev z 

vidika zahtevnosti in odgovornosti.

Za zaposlene je Carinska uprava RS pripravila 301 različno obliko funkcionalnega usposabljanja, od tega 227 

domačih in 74 tujih dejavnosti (v okviru programov Evropske komisije in dvostranskega sodelovanja). Usposabljanja se 

je udeležilo 3338 carinskih delavcev, ki so imeli skupaj 33.665 ur usposabljanja. Povprečno število dni usposabljanja je 

3,17 dneva na enega zaposlenega, od tega sta 2 dneva strokovnega usposabljanja in izpopolnjevanja. 

Carinski laboratorij 

Strokovnjaki s področja kemije, živilske tehnologije in tekstila s svojim znanjem in analitsko opremo pomagajo carinski 

službi pri uvrščanju blaga v carinsko tarifo, kontroli trošarinskega blaga in izvajanju skupne kmetijske politike, carinskim 

mobilnim enotam pa pri kontroli namenske uporabe goriva. 

V letu 2007 smo na podlagi laboratorijskih analiz izdali 1.169 strokovnih 

mnenj, kar je 24 % manj strokovnih mnenj kot v letu 2006. Vzrok za tako 

zmanjšanje je predvsem v zmanjšanju števila vzorcev blaga skupne 

kmetijske politike, saj so se sredi leta v tržnem redu mleko in mlečni 

izdelki izvozna nadomestila zmanjšala na 0 evrov/kg, v tržnem redu 

sladkorja pa so se že v začetku leta ukinila izvozna nadomestila za 

izvoz v balkanske države. 

Opravili smo 82 analiz trošarinskih vzorcev; od tega 63 % analiz naftnih 

derivatov, 34 % analiz alkohola in 3 % analiz denaturantov. 

Tarifa 

Carinska uprava RS je v letu 2007 izdala 376 zavezujočih tarifnih informacij, kar je 42 % več kot lani. V celotni 

Evropski uniji je bilo izdanih 51.191 zavezujočih tarifnih informacij. (Za primerjavo: v Nemčiji so jih izdali 24.300, na 

Portugalskem pa 126.) 


17 

TARIC 

Enotno izvajanje zunanjetrgovinskih predpisov v vseh državah članicah Evropske unije je pogoj za delovanje carinske 

unije in s tem skupnega trga Evropske unije. Ta enotnost se zagotavlja s TARIC-om, integrirano tarifo Skupnosti. TARIC 

je elektronska zbirka podatkov, v kateri so združeni vsi ukrepi, ki jih je treba izvajati ob uvozu blaga v Evropsko unijo 

oziroma izvozu iz nje. 

Tarifna kvota je predpisana količina oziroma vrednost blaga, ki se lahko uvozi v določenem obdobju po znižani 

carinski stopnji. V letu 2007 smo prejeli 1.034 zahtevkov za črpanje tarifne kvote, od tega je 955 (92 %) zahtevkov prejelo 

vso zahtevano količino. Največ zahtevkov je iz Izraela, Hrvaške in Makedonije. 

Tarifne kvote — zahtevki po poreklu v letu 2007 

Država Zahtevki Zahtevki (v %) 

Izrael 464 46 

Hrvaška 229 22 

Makedonija 124 12 

Egipt 74 7 

Turčija 72 7 

Srbija 15 1 

ostalo 56 5 

SKUPAJ 1.034 100 

Največji del protidampinške in izravnalne dajatve je bil plačan za blago kitajskega (47 %) in hrvaškega porekla (40 

%), sledijo Vietnam, Indija in Pakistan.

Skupna kmetijska politika 

Zahtevani skupni znesek izvoznih nadomestil v letu 2007 je bil 2.135.861,17 evrov. Največ za mleko in mlečne izdelke ter 

prašičje meso. 

Zahtevana izvozna nadomestila po tržnih redih v letu 2007 


18 

Tržni red Vrednost (v €) Vrednost (v %) 

mleko in mlečni izdelki 657.397,38 30,78 

prašičje meso 564.873,41 26,45 

proizvodi zunaj priloge 1 473.713,14 22,18 

sadje in zelenjava 205.386,37 9,62 

sladkorni sirup 93.999,58 4,40 

jajca 75.028,84 3,51 

goveje meso 64.664,88 3,03 

žita in riž 797,56 0,04 

SKUPAJ 2.135.861,16 100,00 

Javna naročila 

Carinska uprava RS je v letu 2007 izvedla 54 postopkov oddaje javnih naročil, od tega 40 postopkov na osnovi zbiranja 

ponudb, 7 odprtih postopkov (z javnim razpisom), 5 omejenih postopkov (2. fazo omejenega postopka je izvedla 

Carinska uprava RS, 1. fazo postopka Ministrstvo za javno upravo) in 2 postopka s pogajanji brez predhodne objave 

(po 28. in 29. členu Zakona o javnem naročanju). 

Carinska uprava RS je sklenila tri pogodbe po skupnem javnem naročilu Ministrstva za javno upravo, in sicer na 

podlagi odprtega postopka pogodbo za dobavo novih vozil ter na podlagi postopka s pogajanji brez predhodne 

objave po 29. členu Zakona o javnem naročanju pogodbo za dobavo plina (propan in propan butan) in pogodbo 

za dobavo goriva za osebna vozila in plovila na bencinskih servisih. 

Notranja revizija 

V letu 2007 je Notranjerevizijska služba izvedla preveritve notranjih kontrol in postopkov, in sicer: letni popis sredstev in 

obveznosti do virov sredstev, tranzitni postopki in dovoljenja za poenostavitve, upravljanje z dokumentarnim gradivom, 

postopki v prosti coni Koper, reševanje in zaključevanje zadev, skupna kmetijska politika, informacijska tehnologija 

(zaključenih 5 revizij, ena še v teku). Skupno je bilo podanih 46 priporočil. V sklopu svetovanja smo sodelovali pri 

pripravi Akta o uporabi organizacijskih dokumentov v Carinski upravi RS in drugih notranjih aktov, večja svetovalna 

posla pa sta bila priprava prve poskusne ocene izgub pri pobiranju davka na dodano vrednost v Carinski upravi RS v 

okviru revizije Računskega sodišča RS ter priprava oz. koordiniranje ocene notranjega nadzora javnih financ v Carinski 

uprav RS za leto 2006. 

Redno mesečno ugotavljanje zadovoljstva strank 

Carinska uprava RS vsak mesec carinskim uradom pošlje vprašalnike, kjer jih prilagajo vsem odločbam in sklepom, 

s katerimi se zaključijo postopki, sproženi na zahtevo stranke, strankam pa so na voljo tudi v posebni skrinjici, ki je 

postavljena na vidnem mestu organa. V raziskavo so vključeni vsi carinski uradi in njihovi oddelki za upravni postopek, 

trošarine in kontrolne zadeve ter Generalni carinski urad (Sektor za carinske in davčne postopke, Sektor za tarifo, 

vrednost in poreklo, Sektor za finance, Sektor za informatiko ter Sektor za splošne in pravne zadeve), izvzete so le 

izpostave. V letu 2007 je bilo vrnjenih 1518 vprašalnikov. 

Z oceno v lestvici razpona od 1 (najnižja ocena) do 5 (najvišja ocena) so stranke ocenjevale po naslednjih merilih: 

• kakovost dela uslužbenca s povprečno oceno 4,60; 

• odnos uslužbenca s povprečno oceno 4,69; 

• hitrost opravljenega dela s povprečno oceno 4,37; 

• urejenost organa s povprečno oceno 4,43.

Poraba proračunskih sredstev 

Poraba proračunskih sredstev po podprogramih in podskupinah kontov (v €) 

Konto Realizacija 2006 Realizacija 2007 Ind. 07/06 

Carinska administracija 

plače 400+401 43.356.267 45.352.171 105 

izdatki za blago in storitve 402 9.007.178 9.811.373 109 

nakup in gradnja osnovnih sredstev 420 3.392.421 3.880.028 114 

Vzpostavitev južne meje 

nakup in gradnja osnovnih sredstev 420 501.083 280.310 56 

nakup in gradnja osnovnih sredstev 

(namenska sredstva EU- donacija) 

420 299.771 150.358 50 

Sodelovanje z mednarodnimi institucijami 

iIzdatki za blago in storitve 402 19.701 20.707 105 

izdatki za blago in storitve 

(namenska postavka EU: Carina 2007) 

402 167.621 213.099 127 

SKUPAJ 56.744.042 59.708.046 105 


19 

Poraba proračunskih sredstev po podskupinah kontov v letu 2007 

Podskupina kontov Vrednost (v €) Vrednost (v %) 

plače (400 + 401) 45.352.171 76 

izdatki za blago in storitve (402) 10.045.179 17 

nakup in gradnja osnovnih sredstev (420) 4.310.696 7 

SKUPAJ 59.708.046 100 

Pobrane dajatve v letu 2007 

V letu 2007 je Carinska uprava RS vplačala v državni proračun 1.975.890.000 evrov trošarin, davka na dodano vrednost 

pri uvozu, davkov na mednarodno trgovino in ostalih dajatev, kar predstavlja 25,33 % vseh prihodkov proračuna 

Republike Slovenije. Obseg pobranih dajatev v primerjavi z letom 2006 se je povečal za 20,20 %. Delež porabljenih 

sredstev za delovanje carinske službe v neto pobranih dajatvah se je v letu 2007 še zmanjševal in znaša 3,10 % (leta 

2006: 3,45 %, leta 2005: 3,53 %). 

Obseg pobranih davkov na mednarodno trgovino (carine, kmetijske, izravnalne in protidampinške dajatve), ki jih 

slovenska carinska služba pobira za evropski proračun kot izvirne prihodke EU (tradicionalna lastna sredstva Skupnosti), 

nad vsemi predvidevanji narasel za kar 134 %. Ob tem je treba poudariti, da 25 % pobranih dajatev ostane državi članici 

za pokrivanje stroškov pobiranja teh dajatev, 75 % pa se iz državnega proračuna vplača v proračun Skupnosti.

V proračun RS vplačane obvezne dajatve v letih 2006 in 2007 (v tisoč €) 


20 

2007 2006 

NETO VPLAČILA VRAČILA NETO VPLAČILA VRAČILA 

IND. 

NETO 

07/06 

DAVČNI PRIHODKI 

Davek na dodano vrednost 

davek na dodano vrednost od 

uvoženega blaga 

653,248 653,944 697 588,005 589,107 1,102 111 

SKUPAJ 653,248 653,944 697 588,005 589,107 1,102 111 

Drugi davki na blago in storitve 

okoljska dajatev za onesnaževanje zraka 

z emisijo CO2 od tekočih goriv 

19,017 19,607 590 24,052 24,490 438 79 


z emisijo CO2 od plinastih goriv 

7,960 9,725 1,765 8,896 10,740 1,845 89 


z emisijo CO2 od trdih goriv 

363 439 76 582 601 19 62 


z emisijo CO2 od gorljivih org. snovi 

1 1 0 0 0 0 

SKUPAJ 27,341 29,773 2,431 33,530 35,831 2,301 82 

Trošarine 

trošarina od energentov in elektr. energije 785,349 805,740 20,391 623,080 639,184 16,104 126 

trošarina od alkohola in alkoholnih pijač 70,294 71,411 1,117 66,477 67,122 645 106 

trošarina od tobačnih izdelkov 302,400 302,928 527 265,888 266,207 318 114 

dajatve na sladkor -191 0 191 502 502 0 

SKUPAJ 1,157,853 1,180,078 22,226 955,948 973,015 17,067 121 

Letna povračila za uporabo cest 

povračila za uporabo cest za tuja 

motorna vozila 

-2 2 0 6 6 0 34 

SKUPAJ -2 2 0 6 6 0 34 

Drugi davki na uporabo blaga in storitev 

okoljska dajatev za ones. okolja zaradi 

uporabe mazalnih olj in tekočin 

2,549 2,656 107 2,444 2,602 158 104 


nastajanja izrabljenih motornih vozil 

6,647 7,786 1,139 5,225 6,358 1,132 127 


nastajanja izrabljenih gum 

2,337 2,910 573 1,199 1,212 13 195 


nastajanja odpadne el. in e-opreme 

374 410 36 166 174 9 225 


nastajanja odpadne embalaže 

550 554 3 550 574 24 100 

SKUPAJ 12,457 14,315 1,858 9,583 10,919 1,336 130 

Davki na motorna vozila 

davek od novih motornih vozil 7,138 7,149 11 5,279 5,280 1 135 

davek na promet rabljenih motornih vozil 32 33 1 6 7 1 540 

SKUPAJ 7,169 7,182 12 5,285 5,287 2 136 

Carine 

uvozne in izvozne dajatve z učinkom carin 116,371 119,684 3,312 50,254 51,266 1,012 232 

SKUPAJ 116,371 119,684 3,312 50,254 51,266 1,012 232 

Druge uvozne dajatve 

uvozne in izvozne dajatve, uvedene s 

skupno kmetijsko politiko 

708 750 42 427 511 84 166 

SKUPAJ 708 750 42 427 511 84 166 

Dajatve, vplačane v proračun EU (carine, 

druge uvozne dajatve, dajatve na sladkor) 

82,546 35,267 234


NETO VPLAČILA VRAČILA NETO VPLAČILA VRAČILA 

IND. 

NETO 

07/06 

Drugi davki 

pozneje vplačani ukinjeni davki in 

prispevki 

-2 3 5 155 184 28 

SKUPAJ -2 3 5 155 184 28 

NEDAVČNI PRIHODKI 

Upravne takse in pristojbine 

upravne takse (tar. št. 1-10, tar. št. 36 in tar. 

št. 96a-98 iz ZUT) 

0 1 0 1 2 0 28 

takse s področja trošarin (tar. št. 50 iz ZUT) 28 33 5 16 39 23 176 

upravne takse s področja prometa in zvez 

(tar. št. 28-34 iz ZUT) 

3 3 0 16 16 0 20 

SKUPAJ 32 37 5 33 57 23 96 

Globe in druge denarne kazni 

globe za carinske prekrške in kupnine od 

prodanega blaga 

604 729 126 699 769 70 86 

povprečnine na podlagi Zakona o 

prekrških 

59 59 0 60 61 1 97 

SKUPAJ 662 788 126 759 830 71 87 

Drugi nedavčni prihodki 

drugi nedavčni prihodki 48 55 6 53 58 5 92 

SKUPAJ 48 55 6 53 58 5 92 

SKUPAJ VSI PRIHODKI 1,975,890 2,006,611 30,721 1,644,039 1,667,070 23,031 120 


21 

Skupni znesek vseh vplačanih dajatev v letu 2007 je 2.006.611.000 evrov, od tega je bilo 30.721.000 evrov vračil. Največji del 

vplačil predstavljajo trošarine (59 %) in davek na dodano vrednost od uvoženega blaga (33 %). 

Carinske preiskave 

V letu 2007 smo se osredotočili na odkrivanje nepravilnosti pri poslovanju z mineralnimi olji, nepravilnosti pri vnosu in 

iznosu blaga iz carinskega območja Skupnosti, pri prometu z vojaškim orožjem in opremo, pri izvozu blaga z dvojno rabo 

in prometu s predhodnimi sestavinami za prepovedane droge (prekurzorji). Največ nepravilnosti je bilo pri nezakonitem 

vnosu mineralnih olj na območje Slovenije iz drugih držav članic Evropske unije, potrjevanju obrazcev za vračilo davka 

na dodano vrednost in zaključevanju skupnega tranzitnega postopka s ponarejenimi carinskimi pečati. 

V letu 2007 je bilo zaključenih 68 carinskih preiskav podjetij, samostojnih podjetnikov in fizičnih oseb. Ugotovljenih je 

bilo za 5.522.681 evrov premalo plačanih dajatev. Poleg tega smo podali 19 kazenskih ovadb, 15 obvestil o sumu 

storitve kaznivega dejanja, 49 obvestil o prekršku v skupni vrednosti 63.893 evrov, izdali smo 3 plačilne naloge v skupni 

vrednosti 15.000 evrov in v 8 primerih zasegli blago v vrednosti 214.839 evrov. 

Carinske preiskave v obdobju 2005–2007 

2005 2006 2007 

Število carinskih preiskav 62 86 68 

Vrednost neplačanih dajatev v € 3.718.830 15.217.754 5.522.681 

Vrednost zaseženega blaga v € 25.037 112.797 214.839 

Število ugotovljenih prekrškov 47 64 49 

Število podanih kazenskih ovadb 10 16 19 

Število obvestil o sumu storitve kaznivega dejanja 24 36 15

Največ kazenskih ovadb je bilo podanih zaradi kršitev določb Konvencije o mednarodni trgovini z ogroženimi prosto 

živečimi živalskimi in rastlinskimi vrstami (6), sledijo zatajitve finančnih obveznosti (5), primeri s področja davka na 

dodano vrednost (4) in trošarin (4). 

Prekrški 

Carinski uradi Carinske uprave Republike Slovenije so uvedli 570 postopkov zaradi prekrškov, rešenih je bilo 451 zadev. 

Od vseh rešenih primerov je bil največkrat kršen Zakon o izvajanju carinskih predpisov Evropske skupnosti (60 %, 

najpogosteje zaradi nedeklariranja blaga), sledijo kršitve Zakona o trošarinah (25 %, največkrat zaradi nenamenske 

uporabe označenega energenta), Zakona o carinski službi (10 % primerov), 5 % pa je bilo ostalih kršitev. 


Zaradi lažjih kršitev Zakona o izvajanju carinskih predpisov Evropske skupnosti, Zakona o prevozih v cestnem prometu 

in Zakona o trošarinah je bilo izdanih 2.846 plačilnih nalogov. 

Izvršba 

Carinski izterjevalci so prejeli v reševanje 1190 novih zadev, od tega 534 v zvezi s trošarinami, 314 v zvezi z uvoznimi 

dajatvami in 342 v zvezi z okoljskimi dajatvami. 497 zadev je bilo zaključenih že po pisnem ali telefonskem pozivu 

izterjevalca, izvršba pa je bila začeta v 593 zadevah. V letu 2007 je bilo zaključenih 488 postopkov izvršb, ker je bil 

dolg v celoti izterjan. V 53 zadevah je bil postopek ustavljen zaradi drugih razlogov (zastaranje, smrt oz. prenehanje 

dolžnika …). Skupni znesek terjatev v zadevah, prejetih v reševanje, je bil 6.432.475,04 evra (3.426.859,40 evra trošarin, 

2.775.405,62 evra uvoznih dajatev, 223.689,09 evra okoljskih dajatev). Od tega je bilo po pozivu izterjevalca plačano 

skupaj 459.808,26 evra, v postopkih izvršb pa je bilo uspešno izterjano 1.058.100,23 evra, vključno z zamudnimi obresti 

in stroški. 

22 

Boj proti tihotapstvu 

Referati za zatiranje tihotapstva 

Delavci referatov za zatiranje tihotapstva so izvedli 913 akcij poostrenega nadzora nad prevoznimi sredstvi, blagom, 

osebami in namensko uporabo mineralnih olj. Odkrili so 57 prirejenih mest za skrivanje blaga na različnih mestih 

prevoznih sredstev, v 169 primerih pa je bil dostop do blaga mogoč 

brez poškodovanja carinskih oznak. 

Tobačni izdelki 

V letu 2007 je bilo v 74 zasegih zaseženih 11.925.160 kosov cigaret. 

V petih primerih je bilo odkritih več kot 10.6 milijonov kosov 

cigaret oziroma 89 % vseh zaseženih cigaret. Največkrat je šlo za 

blagovne znamke Memphis, Marlboro in Sovereign. Tihotapska pot 

je običajno vodila po cesti iz balkanskih držav v zahodno Evropo. 

Cigarete so bile skrite v osebnih in tovornih vozilih ter avtobusih, 

prijavljeno blago pa je bilo največkrat odpadna pločevina, 

pohištvo ali papirna embalaža. 

Zasežene cigarete v obdobju 2003–2007 (v kosih) 

2003 2004 2005 2006 2007 

Zasežene cigarete 13.845.460 25.308.380 59.416.340 47.504.860 11.925.160 

Slovenija je podpisala sporazum med Evropsko skupnostjo in podjetjem Japan Tobaco International o preprečevanju 

tihotapljenja cigaret in ponarejanja blagovnih znamk tega podjetja. Sporazum, ki ga je podpisalo 26 držav 

članic EU, nalaga podjetju plačilo dajatev pri odkritju tihotapljenja njegovih originalnih proizvodov (ponaredki 

se ne upoštevajo) in sledenje prodajnih poti za svoje proizvode. S tem se bo zmanjšala možnost tihotapljenja 

originalnih proizvodov.

Prepovedane droge 

V šestih zasegih prepovedanih drog v letu 2007 so carinski delavci 

odkrili heroin, kokain in marihuano. Največja količina droge je 

bila odkrita avgusta v pristanišču Koper, kjer so v zabojniku našli 

37 kilogramov kokaina. 

37 kilogramov kokaina je bilo namenjenih v Belgijo. 

Zasežene prepovedane droge v obdobju 2003–2007 

2003 2004 2005 2006 2007 

heroin (v gramih) 61.163 28.657 109.238 95.487 32.860 

kokain (v gramih) 10 118.100 40.302 

marihuana (v gramih) 60.335 3.852 3.014 15.500 8.029 

ekstazi (v kosih) 16 407 

hašiš (v gramih) 17 7.571 50 

metamfetamini (v gramih) 542 


Orožje in strelivo 

V primerjavi s prejšnjimi leti se je v letu 2007 zmanjšalo število odkritih 

primerov tihotapljenja orožja ali streliva. V treh primerih so odkrili 

puško, pištolo, plinsko pištolo in 278 kosov streliva. 

23 

Zaseženo orožje in strelivo v obdobju 2003–2007 (v kosih) 

2003 2004 2005 2006 2007 

pištole 20 6 1 3 1 

puške 8 5 2 1 1 

plinske pištole 1 3 5 2 1 

strelivo 3237 248 239 393 278 

Intelektualna lastnina 

Največ odkritih primerov tihotapljenja ponarejenih izdelkov je bilo v pristanišču Koper, saj večina blaga 

najpogosteje pripluje na ladji. Carinski delavci pregledajo pošiljke na podlagi analize ladijskih listin in suma, 

da so v zabojnikih ponarejeni izdelki. V 14 večjih zasegih je šlo največkrat za ponaredke tekstilnih izdelkov 

(oblačila, brisače, kape), športne obutve, torb, ur in igrač znanih blagovnih znamk (Hugo Boss, Diesel, Louis 

Vuitton, Gucci, Playboy, Adidas, Nike, Pzifer, Lilly, Nokia). Države proizvajalke tega ponarejenega blaga so 

najpogosteje Kitajska, Turčija, Hongkong, Tajvan in Italija. Ponaredki so v glavnem namenjeni na Hrvaško, 

Madžarsko in v Slovenijo.

V zadnjem času se je predvsem v poštnem prometu povečala količina farmacevtskih izdelkov, s katerimi se kratijo 

pravice intelektualne lastnine. Gre predvsem za izdelke, ki so namenjeni osebni rabi, in ne za komercialno blago. 


Odkriti ponarejeni izdelki v obdobju 2003–2007 (v kosih) 

2003 2004 2005 2006 2007 

Ponarejeni izdelki 3.824 2.046 153.395 158.315 118.247 

Ker carinski delavci v Luki Koper z analizo tveganja odkrijejo veliko ponarejenega blaga, prihaja do preusmerjanja 

zabojnikov v hrvaška pristanišča (Reka, Split). Na to kažejo izkušnje na cestnih prehodih s Hrvaško, kjer smo zadržali 

nekaj tovornih vozil s ponarejenim blagom, ki je bilo z zabojnikov preloženo v hrvaških lukah. 

24 

CITES 

CITES je okrajšava za Konvencijo o mednarodni trgovini z ogroženimi prosto živečimi živalskimi in rastlinskimi vrstami. 

Sporazum zagotavlja zaščito več kot 30 tisoč vrst živali in rastlin. Slovenija je pogodbenica konvencije od leta 2000. 

V letu 2007 je bilo več primerov tihotapljenj živih živali (predvsem zaščitenih želv), ki so jih tihotapci iz jugovzhodnih 

evropskih držav skušali prepeljati v severozahodne evropske države, morske sadeže (zaščitene morske dateljne) pa 

so iz Hrvaške skušali pretihotapiti prek Slovenije v Italijo. 

Kontrole namenske uporabe mineralnih olj 

V letu 2007 je bilo opravljenih 5716 kontrol uporabe mineralnih olj. Kršitve so bile odkrite v 559 primerih, kar je skoraj 10 %. 

Kontrole namenske uporabe mineralnih olj v obdobju 2003–2007 

2003 2004 2005 2006 2007 

Opravljene kontrole 75 710 6.287 3.761 5.716 

Pozitivne kontrole 65 439 588 373 559

Anonimni telefon 080 11 22 

Število klicev na anonimni telefoni 080 11 22 se zmanjšuje. Tako je bilo v letu 2007 zabeleženih 2059 klicev z zvočnim 

zapisom. 

Klici na anonimni telefon v obdobju 2003–2007 

2003 2004 2005 2006 2007 

Vsi klici 3.292 3.352 2.774 2.598 2.059 

Uporabni klici 12 6 3 5 4 

Potniki in vozila 

Število vozil in potnikov, ki so prečkali carinsko mejo naše 

države, se povečuje. Prek mejnih prehodov in carinske 

kontrole je tako šlo 58 milijonov potnikov (leta 2006: 53,5 

milijona). Največ se jih je pripeljalo z osebnimi vozili (več 

kot 55 milijonov) sledijo letala (1,5 milijona), vlaki (680 tisoč), 

avtobusi (201 tisoč) in ladje, s katerimi je slovensko mejo 

prešlo skoraj 30 tisoč potnikov. 

Osebna vozila so na prvem mestu med prometnimi sredstvi, 

ki prečkajo mejo (21,4 milijona), sledijo tovorna vozila (1,8 

milijona), ki so skupno prepeljala skoraj 16 milijonov ton 

tovora. 


25 

Eden najbolj obremenjenih mejnih prehodov v Sloveniji je Obrežje, ki ga 

na leto prestopi 8 milijonov potnikov in 450 tisoč tovornih vozil. 

Blagovno carinjenje 

Blagovno carinjenje je pomemben del carinskih opravil. Od vstopa Slovenije v Evropsko unijo vsako leto ocarinimo več 

blaga, število delavcev na blagovnem carinjenju pa se iz leta v leto manjša. Povečevanje prometa in zmanjševanje 

števila delavcev poskušamo usklajevati s posodabljanjem postopkov, predvsem z vedno večjim deležem elektronskega, 

popolnoma brezpapirnega poslovanja podjetij s carinsko službo. V letu 2007 je na blagovnem carinjenju delalo 288 

delavcev. 

V letu 2007 je bilo v Sloveniji vloženih 675.054 carinskih deklaracij, kar je 8,2 % več kot leto prej, s skupno 1.984.812 ali 12,4 

% več postavkami. Od tega je bilo 13,6 % več elektronskih brezpapirnih deklaracij (leta 2007: 147.036, leta 2006: 129.377) 

s 582.819 postavkami, kar je 34 % več kot leta 2006, ko jih je bilo 435.227. 

Odstotek elektronsko vloženih deklaracij je 99 %, kar Slovenijo uvršča v sam vrh med vsemi članicami Evropske unije. 

V letu 2007 je bilo sproščenega v prost promet za 6.104.410.367 evrov blaga (leta 2006: 4.554.012.079 evrov), kar je 25,4 

% več, s skupno težo 9.014.065 ton (leta 2006: 8.021.912 ton), na predelavo je bilo pripeljanega 35 % manj vrednosti 

blaga (115.309.233 evrov, leta 2006: 179.302.280 evrov) s skupno težo 36.174 ton, kar je v primerjavi z letom 2006 21 % 

manj. Izvoženega je bilo 8,4 % več blaga oziroma za 6.992.901.407 evrov (leta 2006: 6.403.169.429 evrov) s skupno težo 

3.964.217 ton, kar je 4,2 % več kot leta 2006 (3.799.574 ton). 

Uvoz predstavlja vrednostno 95 % (leta 2006: 65 %) vrednosti izvoza, po teži pa je uvoz skoraj 2,2-krat večji od izvoza.

MEDNARODNA DEJAVNOST 

Carinska uprava RS je močno vpeta v mednarodno okolje; sodeluje z organi Evropske unije, s carinskimi upravami 

drugih držav (doslej smo podpisali 23 dvostranskih sporazumov), je članica Svetovne carinske organizacije, v 

okviru Pobude za sodelovanje v jugovzhodni Evropi (SECI) sodeluje v Centru za boj proti čezmejnemu kriminalu, 

v Organizaciji združenih narodov deluje v Komisiji za droge in Ekonomski komisiji, s tremi sosednjimi državami pa 

sestavlja t. i. kvadrilateralo. 


26 

Kvadrilaterala 

Začetek carinskega sodelovanja med štirimi sosednjimi državami (Hrvaško, Italijo, Madžarsko in Slovenijo) je 

bil leta 1996, ko so se predstavniki teh držav, razen Hrvaške, prvič srečali. Po 1. februarju 2005, ko je začel veljati 

stabilizacijski in pridružitveni sporazum med Evropsko unijo in Hrvaško, se je tristransko sodelovanje razširilo in nastala 

je kvadrialterala. Štiri sosednje države skupaj delujejo pri preprečevanju tihotapstva ter drugih kršitev carinske in 

trošarinske zakonodaje. 

Redno letno srečanje visokih predstavnikov carinskih uprav štirih držav je bilo 13. in 14. septembra 2007 v Portorožu. 

Sestanek je bil namenjen izmenjavi izkušenj na carinskem in trošarinskem področju ter obravnavi najbolj perečih 

vprašanj z omenjenih področij tako v državah članicah EU kot v sosednjih državah. 

Predstavniki slovenske carinske službe so predstavili priprave na predsedovanje delovnim skupinam Sveta EU iz 

svoje pristojnosti, vključno z najpomembnejšimi novostmi, ki jih bo prinesel nov carinski zakonik Skupnosti, sprejet 

med slovenskim predsedovanjem Svetu EU. Hrvaška carina je predstavila čezmejno sodelovanje med Slovenijo 

in Hrvaško ter poudarila, da si želi boljše izmenjave podatkov, predvsem o trošarinskih izdelkih. Italijanski kolegi 

so se osredotočili na regionalno carinsko operacijo Adria, ki je bila jeseni 2007 in v kateri so poleg drugih držav 

sodelovale vse udeleženke kvadrilaterale. 

Predsedovanje Svetu Evropske unije 

Slovenija v prvi polovici leta 2008 kot predsedujoča država članica predseduje Svetu EU in tako opravlja naslednje 

tri sklope nalog: vodi sestanke Sveta EU na vseh ravneh in na vseh področjih, zastopa Svet EU v odnosu do drugih 

institucij EU, predvsem Evropske komisije in Evropskega parlamenta, in zastopa Evropsko unijo v mednarodnih 

odnosih. 

Carinska uprava RS vodi sestanke delovne skupine Sveta za carinsko sodelovanje, zato je bila že konec leta 2006 

oblikovana ožja delovna skupina za predsedovanje. Leto 2007 je bilo namenjeno pripravam na predsedovanje, 

izobraževanju za predsedujoče delovnim skupinam in nacionalne delegate, seznanitvi z vsemi vsebinami in 

dosjeji, ki jih delovna skupina obravnava, ter zakonodajnimi postopki v EU, katerih natančno poznavanje je za 

dobro vodenje delovne skupine nujno. Izjemnega pomena je bilo tudi navezovanje stikov z nacionalnimi delegati 

drugih držav članic, saj so dobri odnosi in poznavanje stališč različnih držav članic podlaga za lažje sklepanje 

kompromisov in doseganje rezultatov. V mesecih pred predsedovanjem smo določili še prednostne naloge 

slovenskega predsedovanja delovni skupini Sveta za carinsko sodelovanje ter pripravili terminske in vsebinske 

načrte za pomembnejše dosjeje. 

Program Carina 2007 

Pomemben del mednarodnih dejavnosti Carinske uprave RS je potekal v okviru programa Evropske komisije Carina 

2007, ki je namenjen posodabljanju carinskih sistemov, poenotenju postopkov ter izboljšanju sodelovanja med 

državami članicami EU in kandidatkami za članstvo. Med najpomembnejšimi področji, ki smo jih v obravnavali 

v letu 2007, so bila uvajanje brezpapirnega poslovanja (e-carine), upravljanje tveganja, boj proti ponaredkom in 

razvoj novih e-učnih modulov. V okviru programa je bil izdelan prvi e-učni modul za gospodarstvo, to je modul o 

pooblaščenem gospodarskem subjektu. 

Konec septembra 2007 smo v okviru programa organizirali seminar o varnostnih pravilih, ki so se ga udeležili 

predstavniki držav članic in Evropske komisije. Glavna tema je bila določitev skupnih varnostnih pravil, ki se bodo 

uporabljala pri izvajanju carinskih kontrol na ravni Skupnosti od 1. julija 2009.

Maja 2007 je Evropski parlament sprejel program Carina 

2013. Gre za šestletni program, namenjen nadaljnjemu 

razvoju e-carine, posodabljanju komunikacijskih in 

informacijskih sistemov ter ostalim dejavnostim, ki jih je 

začrtal že predhodni program. 

Udeleženci seminarja o varnostnih pravilih 

Skupne carinske operacije 

Carinska uprava RS je sodelovala v desetih mednarodnih skupnih carinskih akcijah (Wassabi, Diabolo, Kalmar 

2, Matthew, Adria, Secure Ark, Logo, Containment VI, Shadow in Hurrican), ki so jih organizirali organi Evropske 

komisije, posamezne države članice Evropske unije ali mednarodne organizacije. Glavni cilji so bili preprečevanje 

nezakonitega ravnanja z različnimi vrstami blaga (prepovedane droge, orožje za množično uničevanje, cigarete, 

ponarejeni izdelki, alkohol, sadje in zelenjava), odkrivanje novih metod in poti tihotapljenja ter boljše sodelovanje med 

carinskimi upravami, policijo in inšpekcijskimi službami. 

Mednarodni laboratorijski testi 

Namen medlaboratorijskih testov je preverjanje usposobljenosti laboratorijev držav članic Evropske unije za posamezne 

analize, izmenjava izkušenj ter posledično dvig kakovosti dela in harmonizacija analitskih metod. Slovenski carinski 

laboratorij je sodeloval v treh testih: koda meursing in kakav (določanje parametrov, kot so saharoza/invertni sladkor/ 

izoglukoza, škrob/glukoza, mlečna maščoba, mlečni proteini, kakav), Solvent Yellow (določanje indikatorja Solvent 

Yellow v pogonskih gorivih) in živalska krma. Večina laboratorijev, vključno z našim, je usposobljena za izvajanje teh 

analiz. 

MEDNARODNA DEJAVNOST 

27

CARINSKI URADI IN KONTAKTNI PODATKI 

Brežice 

Carinski urad Brežice je najmlajši, ustanovljen je bil aprila 2004, tik pred vstopom Republike Slovenije v Evropsko 

unijo. Vključuje izpostavi Obrežje in ŽP Dobova. 

V Carinskem uradu Brežice je 180 zaposlenih, ki jih vodi direktor Ivan Lah. 


Carinska uprava RS 

Carinski urad Brežice 

Obrežje 26 

8261 Jesenice na Dolenjskem 

T: (07) 297 8000 

F: (07) 297 8005 

E: br.carina@gov.si 

28 

Celje 

Julija 2007 je vodenje prevzela Darija Vidmar. Carinski urad Celje ima izpostave Celje, Bistrica ob Sotli in Rogatec. 

Zaposlenih je 135 delavcev. 


Carinski urad Celje 

Kidričeva ulica 36 

3102 Celje 

T: (03) 297 4000 

F: (03) 297 4070 

E: ce.carina@gov.si 

Dravograd 

Carinski urad Dravograd je najmanjši v Sloveniji, ima Izpostavo Dravograd in 30 zaposlenih. 

Direktor je Igor Švarc. 


Carinski urad Dravograd 

Otiški Vrh 25 

2373 Šentjanž pri Dravogradu 

T: (02) 878 1000 

F: (02) 878 1100 

E: dr.carina@gov.si

Jesenice 

V Carinskem uradu Jesenice je zaposlenih 68 delavcev. Vključuje Izpostavo Plavški travnik ter Center za TARIC in kvote, ki poleg 

stalne povezave z Brusljem nudi sprotne in kakovostne informacije podjetjem na območju celotne države. Na nacionalni ravni 

skrbi tudi za pobiranje okoljskih dajatev. Direktor je Mihael Stojan. 


Carinski urad Jesenice 

Spodnji plavž 6 c 

4270 Jesenice 

T: (04) 297 4400 

F: (04) 297 4405 

E: je.carina@gov.si 

Koper 

Carinski urad Koper z 207 zaposlenimi prispeva več kot tri četrtine vseh pobranih tradicionalnih lastnih sredstev Skupnosti 

Carinske uprave RS. V letu 2007 se je znesek pobranih tradicionalnih lastnih sredstev Skupnosti v Carinskem uradu 

Koper v primerjavi z letom 2006 skoraj podvojil. Razlog za takšno povečanje je treba pripisati predvsem povečanju 

pretovora v pristanišču Koper in hitremu prilagajanju potrebam gospodarstva, ki uporabljajo prosto cono kot logistični 

center za distribucijo blaga. 

Izpostave so Koper, Piran, Sečovlje, Dragonja in Sočerga. Direktor je Milan Bogatič. 


29 


Carinski urad Koper 

Vojkovo nabrežje 36 

6104 Koper 

T: (05) 297 6000 

F: (05) 639 5191 

E: kp.carina@gov.si 

Ljubljana 

Ta carinski urad ima največ zaposlenih (291) in devet izpostav Ljubljana, Kranj, Letališče Brnik, Pošta Ljubljana, Jarše, 

Petrina, Terminal Ljubljana, Novo mesto in Metlika. Direktor je Zoran Taljat. 

Izpostava Terminal Ljubljana je po obsegu dela največja slovenska izpostava. Njena posebnost je nadzor nad 

gibanjem blaga v železniškem prometu na območju Slovenije, ki ga opravlja centralna nadzorna carinska pisarna. 


Carinski urad Ljubljana 

Šmartinska cesta 152 a 

1000 Ljubljana 

T: (01) 297 2000 

F: (01) 297 2005 

E: lj.carina@gov.si

Maribor 

Direktor Milan Jarnovič vodi 198 zaposlenih v Carinskem uradu Maribor. Ima štiri izpostave: Letališče Maribor, Maribor, 

Gruškovje in Zavrč. 


Carinski urad Maribor 

Tržaška cesta 49 

2000 Maribor 


30 

T: (02) 297 3000 

F: (02) 332 6039 

E: mb.carina@gov.si 

Murska Sobota 

Vključuje Izpostave Murska Sobota, Središče ob Dravi in Petišovci. V Carinskem uradu Murska Sobota je 130 zaposlenih. 

Direktor je Slavko Horvat. 


Carinski urad Murska Sobota 

Nemčavci 1 d 

9000 Murska Sobota 

T: (02) 297 3600 

F: (02) 531 1926 

E: ms.carina@gov.si 

Nova Gorica 

Vodenje urada je aprila 2007 prevzel Jure Bačar. Vključuje Izpostavo Vrtojba in posebna oddelka za tranzit in intrastat, 

ki delujeta na nacionalni ravni. Število podjetij, ki se vključujejo v intrastat, se nenehno povečuje. Od januarja do 

decembra 2007 se je povečalo za 17 % na 7706 vključenih podjetij. V Carinskem uradu Nova Gorica je zaposlen 101 

delavec. 


Carinski urad Nova Gorica 

Mednarodni prehod 2 b, Vrtojba 

5290 Šempeter pri Gorici 

T: (05) 297 6700 

F: (05) 297 6720 

E: ng.carina@gov.si

Sežana 

Direktor 163 zaposlenih je Milivoj Novič. Carinski urad Sežana ima izpostave Terminal Sežana, ŽP Ilirska Bistrica, Jelšane 

in Starod. 


Carinski urad Sežana 

Partizanska cesta 81 

6210 Sežana 

T: (05) 297 6400 

F: (05) 734 5186 

E: se.carina@gov.si 

Generalni carinski urad 

Vodi ga generalni direktor Carinske uprave RS Rajko Skubic. V njem deluje 7 strokovnih sektorjev: Sektor za splošne 

in pravne zadeve, Sektor za finančne zadeve in nabave, Sektor za carinske in davčne postopke, Sektor za trošarine, 

Sektor za preiskovalne zadeve, Sektor za tarifo, vrednost in poreklo ter Sektor za informatiko. Poleg sektorjev sta še dve 

službi: Služba generalnega direktorja in Notranjerevizijska služba. 



Generalni carinski urad 

Šmartinska cesta 55 


31 

T: (01) 478 3800 

F: (01) 478 3900 

E: gcu.carina@gov.si 

www.carina.gov.si 

Založila: Carinska uprava RS 

Oblikovanje: Jurka Mihelin 

Tisk: Birografika Bori d. o. o. 

Naklada: 250 

Ljubljana, april 2008

SLOVENIAN CUSTOMS IN 2007

Republic of Slovenia 

Ministry of Finance 

CUSTOMS ADMINISTRATION 

OF THE REPUBLIC OF SLOVENIA

CONTENTS 

A WORD FROM THE DIRECTOR-GENERAL 37 

MISSION STATEMENT AND OBJECTIVES 38 

ABOUT THE CUSTOMS ADMINISTRATION 39 

ORGANISATIONAL SCHEME 40 

MAJOR DEVELOPMENTS AND EVENTS 41 

WHAT'S NEW 43 

Introduction of the euro 43 

New equipment and upgraded border crossings 43 

Follow-up controls 44 

Information technology 44 

AEO status 45 

Simplified procedures 46 

Changes in legislation 46 

INFORMATION AND STATISTICS 48 

Workforce 48 

Use of budget funds 51 

Taxes and duties collected in 2007 51 

Customs investigations 53 

Anti-smuggling operations 54 

Travellers and vehicles 57 

Customs clearance of merchandise 57 

INTERNATIONAL ACTIVITIES 58 

CUSTOMS DIRECORATES AND CONTACT DETAILS 60 

MAP 64 

35 

KAZALO

A WORD FROM THE DIRECTOR-GENERAL 

The annual report of the Customs Administration of the Republic of Slovenia gives me an opportunity to present 

ourselves to the public, to outline our extensive duties, to emphasise our role in society, to summarise the results of 

our work, to focus on the achievements of which we are particular proud, and to indicate the directions in which 

Slovenia’s customs service will develop. 

For a long time now, the customs service has not been a mere body of the state intent on collecting revenues for 

the budget, or simply those uniformed employees that we see when crossing the border. The customs service plays 

an important role in promoting international trade, preventing illicit trade, safeguarding the economy from unfair 

competition, and protecting public health and the environment. And, not least, the customs service is a valuable 

statistical resource. 

Since Slovenia joined the EU, its customs service has been part of the European customs service. The customs union 

was the first area in which Europe embarked on integration, back in 1968. Now there are no longer customs borders 

between EU member-states. The customs legislation that we implement is common EU legislation. The customs duties 

collected on imports to the Community customs zone are revenues for the European budget. All of this gives Slovenia’s 

customs service a special dimension and significance. It is with great satisfaction that we can say that in the past year 

we have confirmed our high standing among all of Europe’s customs authorities, which are achieving exceptional 

results in certain areas. 

In this report we outline some of the major developments in 2007, and we examine new features of legislation, major 

changes in our work methods, the introduction of new computer applications and the use of new equipment. A most 

vital part of the annual report is the section of statistics for individual areas of the customs service’s work. 

Among our efforts to achieve the best possible results, I would like to specifically mention the plan for implementing the 

development strategy for 2008 and 2009, which was drawn up last year. Measurable indicators have been added to 

the strategic objectives, by means of which we will be able to objectively follow the results of our efforts to implement 

the strategy. We also invested much endeavour in implementing the multi-year strategic plan for e-customs, which will 

place the customs service at the very apex of state authorities with advanced information support. This will contribute 

towards the implementation of the Lisbon strategy, which has given the EU the target of becoming the most competitive, 

dynamic and knowledge-based economy in the world. 

Last year brought a number of changes in the leadership of the customs service. Director-general Franc Košir and his 

deputy Viljem Belovič both retired. I am confident that Stanislav Mikuž and myself can lead Slovenia’s customs service 

as successfully as our predecessors. 

Finally, I would like to thank all my colleagues at the Customs Administration for their hard work in 2007, as without the 

contribution made by each and every one of them this report would not be the same. 

37 

A WORD FROM THE DIRECTOR-GENERAL 

Rajko Skubic 

director-general of the Customs Administration

MISSION STATEMENT AND OBJECTIVES 

The Slovenian customs service is a modern European customs authority that successfully guards the legitimate flows of 

commerce in the single customs zone of the European Union, and protects public health by preventing illicit imports 

of products and substances. 

Our responsibilities are as follows: 

supervision for the purpose of customs and excise; 

the levying, accounting and collection of import duties, export duties, and other taxes and excise duties; 

customs inspections; 

customs investigations; 

the control of passengers, merchandise and services; 

the implementation of foreign-trade and common agricultural policy measures; 

the implementation of EU customs regulations and international customs agreements. 

We are responsible for working with companies and members of the public in Slovenia and the European Union as 

a whole, with the requisite efficiency and expertise. Our goal is e-customs: electronic, i.e. paperless, transactions with 

companies. 

38 

SLOVENIAN CUSTOMS IN 2007

ABOUT THE CUSTOMS ADMINISTRATION 

The Customs Administration of the Republic of Slovenia is an administrative body within the Ministry of Finance. Its 

registered office is at Šmartinska 55, Ljubljana, Slovenia. The tasks and organisation of the customs service are regulated 

by the Customs Services Act of 1999. 

There are 11 customs directorates in the Customs Administration: the General Customs Directorate, and the directorates 

in Brežice, Dravograd, Jesenice, Koper, Ljubljana, Maribor, Murska Sobota, Nova Gorica and Sežana. All the directorates 

apart from the General Customs Directorate are divided into sections, and also have their own offices and border 

crossings. The Customs Administration and the General Customs Directorate are headed by the director-general, while 

each of the customs directorate is headed by a director. 

National customs service day in Slovenia is 8 October. On this date in 1991 the customs officers took control of the 

border with Croatia, and thus the entire territory of the newly created country of Slovenia. 

The Customs Administration had 1,768 employees at the end of 2007. 

The Customs Administration contributed €1,975,890,000 to the state budget in 2007, in excise duties, VAT on imports, 

taxes on international trade and other levies, 25.33% of total budget revenues. Collected levies were up 20.20% on 

2006. The ratio of money spent on the operation of the customs service to net levies collected fell to 3.10% in 2007 (from 

3.45% in 2006, and 3.53% in 2005). 

39 

ABOUT THE CUSTOMS ADMINISTRATION

ORGANISATIONAL SCHEME 

DIRECTOR-GENERAL 

DEPUTY DIRECTOR-GENERAL 

GENERAL CUSTOMS DIRECTORATE 

40 


BREŽICE 

Customs Directorate 

CELJE 


LJUBLJANA 


MARIBOR 


DRAVOGRAD 


MURSKA SOBOTA 


JESENICE 


NOVA GORICA 


KOPER 


SEŽANA 

Customs Directorate

MAJOR DEVELOPMENTS AND EVENTS 

JANUARY 

The euro is introduced. 

MEJA, a new web application, is launched in the production 

environment. 

FEBRUARY 

A memorandum of understanding for the implementation of the 

EU’s common agricultural policy is signed between the Customs 

Administration and the Agency for Agricultural Markets and Rural 

Development. 

The upgraded Starod border crossing is opened. 

MARCH 

Customs officers at the Zavrč border crossing find more than 9,000 

cartons of cigarettes, worth €220,000. 

A newly built border crossing is opened at Dragonja. 

APRIL 

Stanislav Mikuž is appointed the new deputy director-general of the 

Customs Administration. 

The upgraded Središče ob Dravi border crossing is opened. 

MAY 

Assisted by dogs, members of the anti-smuggling unit discover 33 kg 

of heroin at the Gruškovje border crossing 

Adriatic Gate 2007 is organised by Slovenia as part of the Proliferation 

Security Initiative. The international exercise’s main aim is to investigate 

how a country should intercept freight containing WMD, WMD 

components or dual-use products in its territory. Some 25 countries 

participate in the exercise. 

JUNE 

The decree on the control of cash entering or leaving the European 

Union enters into force. All passengers travelling with the equivalent 

of €10,000 or more in currency or in easily convertible securities (e.g. 

bonds, shares, traveller’s cheques) must now register the amount with 

customs authorities. 

The Starod border crossing is now on a 

platform on the border. Previously it was 

more than 1 km distant from the border with 

Croatia. 

41 

MAYOR DEVELOPMENTS AND EVENTS 

JULY 

Deputy director-general Viljem Belovič retires. 

SIAES/ECS, Slovenia’s automated export control system, is installed 

at border crossings. The system is used in ordinary procedures for 

the export clearance of merchandise of a commercial nature, and 

facilitates better and faster execution of the procedures. 

A delegation from the Finnish customs authority visits. 

63 bags of heroin were concealed in the 

chassis of a car.

AUGUST 

The Customs Administration completes its financial plans for 2008 and 

2009. 

A regional meeting is held for customs directorates directors from 

Slovenia, Croatia and Hungary, which border the Varaždin customs 

house. The purpose of the meeting is to exchange experience and 

analyse the customs services’ cooperation to date. 

Luka Koper 

In an inspection of a container at the port of Koper, customs officers 

discover 37 kg of heroin, with a street value of €2.8 million. 

SEPTEMBER 

An agreement on follow-up controls of merchandise is signed between 

the Customs Administration and the Inspectorate for Agriculture, 

Forestry and Food. 

A seminar on security rules in Ljubljana attended by delegates from EU 

member-states and the European Commission discusses the common 

security rules to be applied in customs controls at Community level 

from 1 July 2009. 

The Quadrilateral, a meeting of senior representatives of the customs 

authorities of Italy, Croatia, Hungary and Slovenia, is held in Portorož. 

42 


An open day: deputy director-general 

Stanislav Mikuž surrounded by journalists. 

Petišovci border crossing was upgraded in 

November 2007. 

OCTOBER 

Franc Košir, director-general of the Customs Administration, retires, 

having headed Slovenia’s customs authority since 1991. 

An open day is held at the General Customs Directorate on 8 October, 

national customs service day. 

NOVEMBER 

Rajko Skubic is appointed the new director-general of the Customs 

Administration. 

The Custom Officers’ Union calls a strike for 26 and 27 November, 

which ends with an agreement to address the strikers’ demands with 

the government, and a commitment by the customs service to draw 

up guidelines for reorganisation when Croatia joins the EU. 

Upgraded border crossings are opened at Bistrica ob Sotli and 

Petišovci. 

A delegation from the customs service and other border authorities in 

Bosnia-Herzegovina visits. 

DECEMBER 

Upgraded border crossings are opened at Zavrč and Dobovec, and 

technical adaptations for joining the Schengen area are made to the 

border crossings at Sečovlje and Sočerga. 

A presentation of AEO status is made for businesses.

WHAT'S NEW 

Introduction of the euro 

The Customs Administration ensured that there was no disruption to business during the changeover to the euro. We 

made sure that dual pricing for charges made in the authority’s operations was carried out correctly, on time, and 

in all the prescribed areas, we worked with the relevant ministries to draw up the legal bases important to our work, 

and where necessary we amended internal bylaws and coordinated the substantive solutions of the amendments in 

software. We kept our employees informed of the changes at meetings and via the intranet, while briefing the general 

public via our website on the changes resulting from the introduction of the euro, and answering the queries of those 

subject to customs requirements. 

The most work for the Customs Administration during the changeover to the euro was in adapting its support applications 

and the electronic data exchange with subjects of inspection. We made adaptations to the electronic acceptance 

of customs declarations, the execution of customs procedures and the charging of taxes and duties collected during 

the import of merchandise and in passenger and postal traffic, the accounting of mandatory taxes and duties, and 

the charging of excise duties and environmental taxes (the size of the tax per unit is defined to more than two decimal 

places). The open items in our accounts of mandatory taxes and duties were successfully converted, as were the 

records of the collateral submitted for the payment of taxes and duties. Considerable attention was devoted to the 

correct conclusion of tax collection procedures initiated before the introduction of the euro but completed after. 

The 24-hour operation of the customs service at border crossings meant that there was a need to provide sufficient 

quantities of euros at cash registers for returning change after the changeover to the new currency. 

Brnik Airport 

The design of the airport dates back to 1967, and did not undergo 

any significant changes between then and 2007. However, owing to 

the deterioration in the working conditions for staff, the deteriorating 

conditions in departures and arrivals, and the requirements for 

Slovenia to join the Schengen area, major changes were made to 

the airport’s look in six months of building work. The first phase saw the 

construction of a new departures and arrivals area for passengers. 

With the exception of the transfer area, the entrance zone will remain 

unchanged until 2010, when the new passenger terminal will be 

completed. The customs service will also acquire new premises in the 

passenger section at this time. 

43 

WHAT'S NEW 

Owing to the requirement to separate scheduled services from general aviation (small business aircraft), the general 

aviation centre has been built approximately 700 m from the passenger terminal, where the Brnik Airport office has 

its premises for inspecting passengers and baggage. All small business aircraft, VIP aircraft and personal aircraft are 

based at this centre. 

New equipment and upgraded border crossings 

The customs lab has acquired a new gas chromatograph and mass 

detector. It is used to analyse the volatile components in samples, 

denaturants in alcohol, and gases, and can be used for drug 

analysis. 

A new method for detecting the Solvent Yellow 124 indicator in fuel 

samples has been introduced at the customs lab. The method makes 

use of liquid chromatography, and allows for greater accuracy and 

greater processing capacity than the spectrophotometry method 

used previously. 

Anti-smuggling units at customs directorates acquired 11 

microborescopes (miniature endoscopes), three endoscopes and

11 counterfeit document detection sets. The new, state-of-the-art equipment will make inspections of vehicles and 

merchandise faster and more effective. 

The international border crossings at Starod, Dragonja, Središče ob Dravi, Bistrica ob Sotli, Petišovci, Zavrč, Dobovec, 

Sečovlje and Sočerga were given a new look, and new premises. 

Follow-up controls 

In 2007 Slovenia began carrying out follow-up controls of the entitlement to payments of export refunds and other 

measures in accordance with Council Regulation 4045/89. This is the first control period following Slovenia’s entry into 

the EU. 

The inspections are conducted by specially trained inspectors from the control sections at individual customs 

directorates and inspectors from the national agricultural inspectorate. The CAP section at the General Customs 

Directorate is responsible for supervising the application of the regulation, selecting the beneficiaries, coordinating 

the inspection authorities and reporting to the European Commission. 

Beneficiaries that received funding from the guarantee section of the European Agricultural Guidance and Guarantee 

Fund in the 2005 financial year were selected for follow-up controls on the basis of risk analysis. Six beneficiaries that 

received export refunds and funding for internal market measures were selected. 

The inspectors discovered a considerable number of irregularities. All the inspectors’ findings about suspected 

breaches of EU legislation were sent by the Customs Administration to the Agency for Agricultural Markets and Rural 

Development, where procedures to reclaim the excess refunds were initiated. 

44 


HS nomenclature 

Changes to the harmonised system nomenclature as an annex to the Convention on the Harmonised Commodity 

Description and Coding System entered into force on 1 January 2007. As a result there were 1,951 changes in the 

combined nomenclature for 2007, with 1,304 codes deleted, and 917 new tariff codes created. There were 117 fewer 

tariff codes than in 2006, bringing the total number in the combined nomenclature to 9,725. 

The main reasons for the changes were technological development, changes in forms of trade, changes in wording 

for standard usage, changes for the protection of public health and animal health, and environmental protection. 

The changes in the HS lists of exported merchandise also meant that there were changes in the licences issued to 

exporters. 

Information technology 

SPIS application 

The two-year project to overhaul office operations and computerise 

records at the Customs Administration (SPIS) was completed in 2007. 

The relevant infrastructure was upgraded, the SPIS 1.45 software 

was introduced, the email system was replaced and software 

was developed for other records and for the monitoring of transit 

procedures. 

The use of the SPIS application has brought a number of innovations 

to the customs service. It has created a working environment based 

on contemporary information technology and solutions, which allows every employee in the organisation to work 

efficiently and creatively. Users can actively enter data in the program, and can obtain the information that they need 

in their work. The application makes the computerised recording of documents simple, while the records are orderly, 

transparent and located at a single site, which allows for the organised archiving of documents and cases. 

E-learning 

E-learning is a new feature in employee training at the Customs Administration. In May and June 2007 we conducted a pilot 

test of e-learning about vehicle investigation on a sample group of 50 employees. All of them passed the final examination, 

with 90% rating the teaching method as satisfactory. The vehicle investigation study material, which was developed by the 

European Commission, was rated positively, and deemed a suitable base for teaching, as it systematically and instructively 

illustrates all phases of vehicle investigation, while the students can constantly check their understanding.

This form of learning is particularly suitable thanks to the freedom to 

choose and assign the hours, pace and content of the teaching, 

and the opportunity to monitor your own progress. Given the positive 

effects of this new way of transferring knowledge to employees, 

we will introduce the e-courses that the European Commission has 

developed and is continuing to develop into the training system for 

customs service employees. 

VIR application 

The VIR application allows for the simple and transparent exchange 

of risk-related information and documents between customs service 

employees when conducting customs procedures. Its advantages 

include the simple transmission of the proposal to establish automatic customs controls for the clearance of 

merchandise at an individual office, the establishment of communications between the customs service employees 

sending information and the national risk analysis centre, and the simple collation of the results of customs controls. 

Automatic registration recognition system 

The system for the automatic recognition of the registration plates of goods vehicles and container codes has 

increased the reliability for both types of data entry in customs declarations. At the same time it eliminates subjective 

errors on the part of customs officers, provides a record (recording) of the passage of goods vehicle through control 

points, and prevents the installation of registration plates other than those cited in the licence. The system is used at 

the international border crossings at Jelšane, Starod, Obrežje, Dobovec, Zavrč, Dobova Railway Station and Središče 

ob Dravi. 

SIAES (automatic export system) 

On 1 July 2007 the Customs Administration joined the EU’s single automated control system (the ECS or export control 

system), and began using its new SIAES application. This provides complete automation of the export declaration 

process by means of electronically signed messages in XML format between the declarant and the customs service. It is 

used in simplified and standard procedures, and for the exchange of electronic messages between the customs office 

of export clearance and the exit customs office confirming the exit of the merchandise from the Community customs 

zone. The merchandise is accompanied between the export office and the exit office by an export accompanying 

document with an MRN; the EAD replaces the third copy of the standard administrative document. 

Introduction of the MEJA application to passenger and postal traffic 

The MEJA web application was put into production in 2007, and consists of five modules (VAT forms, Cash carriage, 

Import taxes in passenger traffic, Issue of licences, Mandatory fines), and three sub-modules (Records of claims, 

Coders, Administration). The application is supported with the web services of the customs information system (user 

authentication, taxpayers register, coders, Taric, import tax tariff, exchange rates, data transmission). All the data is 

collated and processed at a single site, and can be accessed for the purposes of analysis and reporting. With its 

advanced levying capability, MEJA also eases the workload with postal consignments. 

45 

WHAT'S NEW 

Supervision 2 

A new system named Supervision 2 has been established for automatic daily reporting of merchandise import and 

export data to the European Commission. In 2007 there were 150,000 records of merchandise imports and exports sent 

in this system. The data forms the basis for monitoring strategic decisions in the EU’s trade policy. 

The Customs Administration website allows the Taric search tool to be used to access the legislation that is the basis 

for the measures (tariff preference, anti-dumping, tariff quotas, etc.) used during merchandise imports to and exports 

from the EU. The information system allows direct access to the texts of legislative acts published in the Official Gazette 

of the Republic of Slovenia and the Official Journal of the European Union alongside the indicated measure. 

AEO status 

AEO (authorised economic operator) status is aimed at all companies in international supply chains, particularly those 

conducting in-house clearance or other simplified customs procedures, and at freight forwarders, agents and transport 

companies. AEO status is earned by a company when it undergoes the prescribed certification procedure. AEO status 

gives a company importing or exporting merchandise faster access to the merchandise, and faster execution of 

customs procedures. At the same time the company becomes part of a secure supply chain, thus contributing to

greater security in international business. AEO status ensures operational comparability with other companies in the 

EU and around the world. 

Preparations to introduce this status were begun back in 2006, when Gorenje d.d. participated in the pilot project 

run by the European Commission as part of the Customs 2007 programme. We issued instructions for customs service 

employees, trained them in checking the conditions and criteria for awarding AEO status, and organised a special 

presentation for business representatives focusing on the status and its benefits. We also had to adapt the national 

CIS/TIS licensing information system to cover the recording and issue of AEO certification. The European Commission 

has established a central AEO application for EU member-states, which enter the data on licences applied for and 

issued. The entered data is available to all member-states. 

AEO status was introduced by Regulation 648/2005 of the European Parliament and of the Council of 13 April 2005 

amending Council Regulation 2913/92 establishing the Community Customs Code. The provisions introducing the new 

status began to be applied on 1 January 2008. 

Simplified procedures 

In line with the public administration development strategy (user-friendly administration), we have transferred the 

responsibility for issuing licences for simplified procedures from the General Customs Directorate to the regional 

customs directorates. By conducting the administrative procedure of issuing licences at the regional level, we have 

accommodated ourselves to the needs of companies, facilitating simpler communication with the customs service 

and more efficient execution of procedures. 

46 


In order to facilitate maximum inclusion of freight forwarding companies in the simplification system, thereby increasing 

the proportion of simplified customs procedures and easing the workload of internal merchandise customs offices, 

we issued 23 licences for in-house export clearance for freight forwarding companies, updating the instructions for 

customs service employees as appropriate. Procedural simplification brings customs subjects the benefits of a faster 

procedure not subject to time restrictions, paper-free operations, and the dispatch or arrival of merchandise in the 

trader’s yard. 

Changes in legislation 

Amendment of the Act Implementing the Customs Regulations of the European Community 

The Act Implementing the Customs Regulations of the European Community had to be updated because of changes 

in customs legislation at Community level and at national level. The main legislative changes were in the areas of 

intellectual property, the booking of debt, the competencies of individual customs authorities, and penalties. 

The amended act entered into force on 20 December 2007. It introduced three new elements: AEO status, which 

applies from 1 January 2008, a preliminary assessment for merchandise entering or exiting the Community, and the 

mandatory submission of entry registration for merchandise two hours before the merchandise arrives at the border. 

The last two elements will apply from 1 July 2009. 

Excise legislation 

Biofuels used for propulsion are classed as subject to excise duties, and are no longer exempted from excise supervision. 

They are treated like any other propulsive fuel. The excise duty rate is currently zero, but this treatment is necessary as it 

allows supervision of the movement, production, processing and storage of biofuels. There is the possibility of claiming 

exemption from excise duties for all subjects marketing biofuels, irrespective of whether the mixing of the biofuels with 

fossil fuels is done in Slovenia, in another EU member-state, or in a third country. The expanding number of claimants for 

exemptions or refunds for biofuels meant that less excise duty was collected, but additional supervision mechanisms 

were established. 

In 2007 we began collecting excise duty on electricity, in the amount of €1 per MWh. There had been a zero rate 

previously. 

The procedure for refunding excise duties on fuels used for agricultural and forestry machinery underwent a major 

change for 2007. The standard fuel consumption was redefined in terms of the area and actual use of agricultural land

and forests by the claimant, as disclosed by graphical units of land use in agriculture. Previously the records of the tax 

authorities had been used. The data is now supplied by the Ministry of Agriculture, Forestry and Food. The change is 

a simplification of procedure for claimants, as the agricultural data is also the basis for claiming agricultural policy 

entitlements. 

We have also made cuts to some of the administrative workload: there is no need for wine producers to submit an 

excise duty statement, as long as wine is zero-rated, there is no need for excise duty payers entered in the register of 

grape and wine producers to submit information about production, own consumption and household members, the 

Customs Administration taking this information from the register ex officio, and all holders of an excise duty licence 

and licensed recipients can now claim and settle their excise duty refunds and liabilities on the statement without the 

need to file a special refund claim. 

In 2007 we made preparations to implement new environmental taxes on the use of volatile organic compounds, 

collection beginning on 1 January 2008. The taxes have been imposed because of the pollution caused by volatile 

organic compounds generated in the use of organic solvents in certain paints, lacquers and car finishes, and in the 

use of cleaning agents containing volatile organic compounds. 

The Customs Administration collects six types of environmental taxes: a carbon tax, a tax on lubricant oils and fluids, 

a tax on used motor vehicles, a tax on used tyres, a tax on packaging waste, and a tax on waste electrical and 

electronic equipment. The implementation of environmental regulations brings benefits in addition to the fiscal effect, 

as the data collated is the basic source of information for guiding environmental policy at the relevant ministries. 

47 

WHAT'S NEW

INFORMATION AND STATISTICS 

Workforce 

The Customs Administration had 1,768 employees at the end of 2007, 1,215 men and 553 women. Their average age was 

44.3, with the largest proportion (48%) having a Level 5 qualification, followed by Level 7 (33%) and Level 6 (12%). 

Employees according to age, sex and kind of work relationship on 31 December 2007 

48 


ORGANISATIONAL UNIT a b c d e f 

General Customs Directorate 265 41,1 106 5 15 1 

Celje Customs Directorate 135 43,6 35 0 0 0 

Dravograd Customs Directorate 30 47,2 14 0 0 0 

Jesenice Customs Directorate 68 47,8 18 0 0 2 

Koper Customs Directorate 207 43,2 42 0 0 5 

Ljubljana Customs Directorate 291 43,5 115 0 6 4 

Maribor Customs Directorate 198 44,9 48 0 0 2 

Murska Sobota Customs Directorate 130 45,5 44 0 0 4 

Nova Gorica Customs Directorate 101 45,7 43 0 0 2 

Sežana Customs Directorate 163 45,2 50 0 0 2 

Brežice Customs Directorate 180 39,2 38 0 5 0 

TOTAL 1.768 44,3 553 5 26 22 

a – number of employees in an organisational unit 

b – average age of employees 

c – number of women employed 

d – number of trainees 

e – number of set-time employees – set-time trainees not included 

f – number of part-time employees 

Number of employees in the period 2004–2007 (by date) 

31 Dec. 2004 31 Dec. 2005 31 Dec. 2006 31 Dec. 2007 

Number of employees 1.802 1.829 1.788 1.768 

In 2007 the Customs Administration continued to implement the HR plans it put in place during the reorganisation of 

administration when Slovenia joined the EU. The implementation of the HR plan, which set out a cut of 1.5% in the 

workforce in 2007, made it more difficult to uphold the agreement reached with the union during the reorganisation. 

With no new employees being engaged to replace any reassignments, the number of employees being reassigned 

to the main offices was reduced. 

The planned introduction of the new pay system on 1 January 2008 demanded the constant coordination of 

information about the assignment of customs employees to wage grades in the collective agreement for the public 

sector. Material was drawn up to detail the powers and responsibilities of the customs service, and to draw attention 

to the importance of employees’ duties in terms of complexity and responsibility.

The Customs Administration has 301 different forms of functional training for employees, of which 227 are domestic, 

and 74 are foreign (programmes organised by the European Commission or as part of bilateral cooperation). A total 

of 33,665 hours of training was undertaken by 3,338 customs service employees. There was an average of 3.17 days of 

training per employee, of which 2 days comprises professional training and skill development. 

Customs lab 

Experts in chemistry, food technology and textiles use their knowledge and analytical equipment to assist the customs 

service in classifying merchandise for customs tariffs, conducting excise controls on merchandise and implementing 

the CAP, and to assist mobile customs units in controls of the intended 

use of fuels. 

In 2007 we issued 1,169 expert opinions based on laboratory analysis, 

down 24% on 2006. The main reason for this decline was the decline 

in the number of CAP merchandise samples, as the market regime 

cut the export refunds on milk and dairy products to zero in the middle 

of the year, while the refunds on exports of sugar to Balkan countries 

were abolished at the beginning of the year. 

Analysis was conducted on 82 excise samples, of which 63% 

were refined petroleum products, 34% were alcohol and 3% were 

denaturing agents. 

Tariff 

The Customs Administration issued 376 BTIs in 2007, up 42% on the previous year. There were 51,191 BTIs issued in the EU 

as a whole (for comparison, Germany issued 24,300, while Portugal issued 126). 

49 

TARIC 

The uniform application of trade regulations in all member-states is a prerequisite for the functioning of the customs 

union, and thus the EU’s single market. This uniformity is guaranteed by the TARIC, the Community’s integrated tariff. 

Taric is an electronic database combining all the measures to be applied when merchandise is imported into or 

exported from the EU. 

A tariff quota is the prescribed quantity or value of a particular type of merchandise that can be imported at a reduced 

customs rate in a specific period. In 2007 we received 1,034 requests for the allotment of the tariff quota, of which 955 (92%) 

received the entire quantity requested. The largest number of requests came from Israel, Croatia and Macedonia. 

Tariff quotas – origin requests in 2007 


Country Requests Requests (%) 

Israel 464 46 

Croatia 229 22 

Macedonia 124 12 

Egypt 74 7 

Turkey 72 7 

Serbia 15 1 

other 56 5 

TOTAL 1.034 100 

The largest proportion of anti-dumping and equalisation taxes were paid on merchandise of Chinese (47%) and 

Croatian (40%) origin, followed by merchandise from Vietnam, India and Pakistan.

CAP 

The total amount of export refunds claims in 2007 was €2,135,861.17, with milk, dairy products and pork accounting for 

the largest claims. 

Requested export refunds according to market sectors in 2007 

Market sectors Value (€) Value (%) 

milk and milk products 657.397,38 30,78 

pig meat 564.873,41 26,45 

non-annex 1 products 473.713,14 22,18 

fruits and vegetables 205.386,37 9,62 

sugar syrups 93.999,58 4,40 

eggs 75.028,84 3,51 

beef and veal 64.664,88 3,03 

cereals and rice 797,56 0,04 

TOTAL 2.135.861,16 100,00 

50 


Public contracts 

The Customs Administration held 54 procedures to award public contracts in 2007, of which 40 were based on the 

collection of bids, seven were open procedures (public tenders), five were restricted procedures (the first phase 

executed by the Ministry of Public Administration, the second by the Customs Administration), and two were negotiated 

procedures without preliminary announcement (under Articles 28 and 29 of the Public Procurement Act). 

The Customs Administration signed three joint public contracts with the Ministry of Public Administration, on the basis 

of an open contracting procedure for the supply of new vehicles and on the basis of a negotiated procedure without 

preliminary announcement under Article 29 of the Public Procurement Act for the supply of gas (propane and 

propane-butane) and for the supply of fuel for cars and boats at petrol service stations. 

Internal auditing 

The internal audit service conducted a number of internal controls and procedures in 2007, viz. an annual inventory of 

assets and liabilities, and audits of transit procedures and the licensing of procedural simplification, the management 

of documentary material, proceedings in the Koper free zone, case take-up and resolution, the CAP, and information 

technology (five audits completed, one still in progress). A total of 46 recommendations were made. During the consultation 

phase we participated in the drafting of the bylaw on the use of organisational documents at the Customs Administration 

and other internal bylaws, while major consultations comprised the preparation of the initial pilot assessment of losses in 

the collection of VAT at the Customs Administration as part of the audit by the Court of Audit, and the preparation and 

coordination of the assessment of internal controls of public finances at the Customs Administration in 2006. 

Monthly surveying of client satisfaction 

Each month the Customs Administration sends questionnaires to customs directorates, where they are adjusted to all 

the rulings and resolutions concluding procedures initiated at the request of clients, and are also available to clients 

in a special box placed in a visible location at the authority. All customs directorates, all sections of administrative 

proceedings, excise sections and control sections, and the General Customs Directorate (the customs and tax 

procedures division, the tariff, value and origin division, the finance division, the IT division and the general and legal 

affairs division) are included in the surveying. There were 1,518 questionnaires returned in 2007. 

The average ratings given by clients (1 being the lowest, and 5 the highest) were as follows: 

• quality of work by employees: 4.60 

• employee attitude: 4.69 

• speed of work: 4.37 

• general order at the authority: 4.43

Use of budget fonds 

Implementation of appropriations by subprogrammes and subgroups of accounts (€) 

Account Realisation 2006 Realisation 2007 Ind. 07/06 

Customs administration 

wages 400+401 43.356.267 45.352.171 104,60 

expenditure on goods and services 402 9.007.178 9.811.373 108,93 

acquisition of capital assets 420 3.392.421 3.880.028 114,37 

South border establishment 

acquisition of capital assets 420 501.083 280.310 55,94 

acquisition of capital assets 

(earmarked funds of EU: donation) 

420 299.771 150.358 50,16 

International co-operation of institutions 

expenditure on goods and services 402 19.701 20.707 105,11 

expenditure on goods and services 

(earmarked heading of EU: Customs 2007) 

402 167.621 213.099 127,13 

TOTAL 56.744.042 59.708.046 105,22 

51 

Implementation of appropriations by subgroups of accounts in 2007 

Subgroup of accounts Value (€) Value (€) 

wages (400 + 401) 45.352.171 76 

expenditure on goods and services (402) 10.045.179 17 

acquisition of capital assets (420) 4.310.696 7 

TOTAL 59.708.046 100 

Taxes and duties collected in 2007 


The Customs Administration contributed €1,975,890,000 to the state budget in 2007, in excise duties, VAT on imports, 

taxes on international trade and other levies, 25.33% of total budget revenues. Collected levies were up 20.20% on 

2006. The ratio of money spent on the operation of the customs service to net levies collected fell to 3.10% in 2007 (from 

3.45% in 2006, and 3.53% in 2005). 

The total taxes collected on international trade (customs duties, and agricultural, equalisation and anti-dumping 

duties) by the Slovenian customs service for the European budget as original EU revenues (traditional own resources 

of the Community) grew by 134%, in excess of all forecasts. Here it should be noted that 25% of the levies collected 

remain in the member-state to cover the cost of collecting the levies, while 75% is remitted to the EU budget from the 

state budget. 

The total amount of all levies paid in 2007 was €2,006,611,000, of which €30,721,000 was refunds. Excise duties (59%) and 

VAT on imported merchandise (33%) accounted for the largest proportions.

Compulsory levies collected for the RS budget in 2006 and 2007 (thousand €) 

52 



NET PAYMENTS REFUNDS NET PAYMENTS REFUNDS 

IND. 

NET 

07/06 

TAX REVENUES 

Value added tax 

value added tax on imported goods 653.248 653.944 697 588.005 589.107 1.102 111 

TOTAL 653.248 653.944 697 588.005 589.107 1.102 111 

Other taxes on goods and services 

environmental tax on air pollution 

caused by CO2 emissions from liquid fuels 

19.017 19.607 590 24.052 24.490 438 79 

environmental tax on air pollution caused 

by CO2 emissions from gaseous fuels 

7.960 9.725 1.765 8.896 10.740 1.845 89 


by CO2 emissions from solid fuels 

363 439 76 582 601 19 62 


by CO2 emissions from combustible 

1 1 0 0 0 0 

organic substances 

TOTAL 27.341 29.773 2.431 33.530 35.831 2.301 82 

Excise duties 

excise duty - fuels and electricity 785.349 805.740 20.391 623.080 639.184 16.104 126 

excise duty - spirits and goods 

containing spirits 

70.294 71.411 1.117 66.477 67.122 645 106 

excise duty - tobacco and tobacco 

products 

302.400 302.928 527 265.888 266.207 318 114 

sugar levies -191 0 191 502 502 0 

TOTAL 1.157.853 1.180.078 22.226 955.948 973.015 17.067 121 

Annual road usage refund fee 

motor vehicle fee -2 2 0 6 6 0 34 

TOTAL -2 2 0 6 6 0 34 

Other taxes on usage of goods and services 

environmental tax on pollution caused by 

the use of lubricant oil and liquids 

2.549 2.656 107 2.444 2.602 158 104 

environmental tax on pollution caused by 

the increase of end-of-life motor vehicles 

6.647 7.786 1.139 5.225 6.358 1.132 127 

environmental tax on generation of waste 

of pneumatic tyres 

2.337 2.910 573 1.199 1.212 13 195 

environmental tax on the generation 

of waste electrical and electronic 

374 410 36 166 174 9 225 

equipment 

environmental tax on the generation 

of packaging waste 

550 554 3 550 574 24 100 

TOTAL 12.457 14.315 1.858 9.583 10.919 1.336 130 

Motor vehicle taxes 

motor vehicle tax 7.138 7.149 11 5.279 5.280 1 135 

tax on used vehicles turnover 32 33 1 6 7 1 540 

TOTAL 7.169 7.182 12 5.285 5.287 2 136 

Customs duties 

customs duties 116.371 119.684 3.312 50.254 51.266 1.012 232 

TOTAL 116.371 119.684 3.312 50.254 51.266 1.012 232 

Other import duties 

import and export duties introduced by CAP 708 750 42 427 511 84 166 

TOTAL 708 750 42 427 511 84 166


NET PAYMENTS REFUNDS NET PAYMENTS REFUNDS 

IND. 

NET 

07/06 

Duties paid into EU budget (customs duties. 

other import duties. sugar levies) 

82.546 35.267 234 

Other taxes 

cancelled taxes and contributions paid 

subsequently 

-2 3 5 155 184 28 

TOTAL -2 3 5 155 184 28 

NON-TAX REVENUES 

Administrative taxes and fees 

administrative taxes (tariff Nos. 1-10. tariff 

No. 36. tariff Nos. 96a-98 ZUT) 

0 1 0 1 2 0 28 

taxes related to excise duty (tariff No. 50 ZUT) 28 33 5 16 39 23 176 

administrative taxes related to transport 

and communications (tariff Nos. 28-34 ZUT) 

3 3 0 16 16 0 20 

TOTAL 32 37 5 33 57 23 96 

Fines and other penalty payments 

fines for minor customs offences and 

acquisition prices 

604 729 126 699 769 70 86 

lump-sum fees under Minor Offences Act 59 59 0 60 61 1 97 

TOTAL 662 788 126 759 830 71 87 

Other non-tax revenues 

other non-tax revenues 48 55 6 53 58 5 92 

TOTAL 48 55 6 53 58 5 92 

TOTAL REVENUES 1.975.890 2.006.611 30.721 1.644.039 1.667.070 23.031 120 

53 

Customs investigations 

In 2007 we focused on detecting irregularities in relation to mineral oils, and irregularities in the entry and exit of 

merchandise from the Community customs zone, in trade in armaments and military equipment, in the export of dualuse 

merchandise, and in trade in precursors for illegal narcotics. The largest number of irregularities were found in the 

illicit entry of mineral oils into Slovenia from other EU member-states, in confirmation forms for VAT refunds, and in the 

use of counterfeited customs seals to close common transit procedures. 

There were 68 customs investigations into companies, sole traders and individuals completed in 2007. The resulting 

shortfall detected in duties was €5,522,681. In addition we filed 19 criminal indictments, 15 notifications of suspected 

criminal offences, and 49 notifications of misdemeanours in a total value of €63,893, issued three payment orders in a 

total value of €15,000, and seized merchandise worth €214,839 in eight actions. 


Customs investigations in the period 2005–2007 

2005 2006 2007 

Number of customs investigations 62 86 68 

Value of unpaid duties (€) 3.718.830 15.217.754 5.522.681 

Value of seized goods (€) 25.037 112.797 214.839 

Number of minor offences detected 47 64 49 

Number of criminal complaints delivered 10 16 19 

Number of notifications on suspect of criminal offence commitment 24 36 15

The largest number of criminal indictments related to breaches of the CITES (six), followed by tax evasion (five), VAT 

cases (four) and excise duties cases (four). 

Misdemeanours 

The Customs Administration initiated 570 misdemeanours proceedings, of which 451 cases were resolved. The most 

common among the resolved cases (60% of the total) were breaches of the Act Implementing the Customs Regulations 

of the European Community (most often for undeclared merchandise), followed by breaches of the Excise Duty Act 

(25% of the total, most often for the misuse of a designated fuel), and the Customs Service Act (10% of the total). 

There were 2,846 payment orders issued for minor breaches of the Act Implementing the Customs Regulations of the 

European Community, the Road Transport Act and the Excise Duty Act. 

Enforcement 

Customs debt recovery agents received 1,190 new cases in 2007, of which 534 were in relation to excise duties, 314 

in relation to import duties, and 342 in relation to environmental taxes. There were 497 cases closed after written or 

telephone reminders by recovery agents, while enforcement was initiated in 593 cases. There were 488 enforcement 

procedures closed in 2007 because the debt was recovered in full. In 53 cases the procedure was halted on other 

grounds (statute-barring, death or winding-up of the debtor, etc.). A total of €6,432,475.04 was subject to recovery in the 

cases received (€3,426,859.40 in excise duties, €2,775,405.62 in import duties and €223,689.09 in environmental taxes). 

Of this,€459,808.26 was paid after a reminder by the recovery agent, while €1,058,100.23 was successfully recovered in 

enforcement procedures, including default interest and costs. 

54 


Anti-smuggling operations 

Anti-smuggling units 

Anti-smuggling units carried out 913 special controls of means of 

transport, merchandise, persons and the intended use of mineral 

oils. They detected 57 cases of concealed merchandise on various 

means of transport, while in 169 cases access to the merchandise was 

obtained without any damage to customs codes. 

Tobacco products 

In 2007 there were 11,925,160 cigarettes seized in 74 operations. Five 

cases accounted for more than 10,600,000 cigarettes, i.e. 89% of the 

total seized. The most common brands seized were Memphis, Marlboro 

and Sovereign. The smuggling route has usually been by road, from 

the Balkans to western Europe. The cigarettes were concealed in cars, goods vehicles and buses, the registered load 

usually being waste sheet metal, furniture or paper packaging. 

Cigarettes seized in the period 2003–2007 (pieces) 

2003 2004 2005 2006 2007 

Cigarettes seized 13.845.460 25.308.380 59.416.340 47.504.860 11.925.160 

Slovenia has signed the agreement between the EU and Japan Tobacco International to prevent cigarette smuggling 

and counterfeiting of its brands. The agreement, signed by 26 EU member-states, gives the company responsibility for 

paying the duty when smuggling of its original products is detected (counterfeits are ignored), and for tracing the 

sales channels for its products. This will reduce the opportunity for the smuggling of original products.

Illegal narcotics 

Customs workers discovered heroin, cocaine and marijuana in 

six seizures of illegal narcotics during 2007. The largest quantity of 

narcotics was uncovered in August at the Port of Koper, where 37 kg 

of cocaine were found in a container. 

These 37 kilograms of cocaine were intended for Belgium. 

Prohibited drugs seized in the period 2003–2007 

2003 2004 2005 2006 2007 

Heroin (grams) 61.163 28.657 109.238 95.487 32.860 

Cocaine (grams) 10 118.100 40.302 

Marihuana (grams) 60.335 3.852 3.014 15.500 8.029 

Ecstasy (pieces) 16 407 

Hashish (grams) 17 7.571 50 

Methamphetamine (grams) 542 

Weapons and ammunition 

There were fewer cases of weapons and ammunition smuggling 

uncovered in 2007 compared to the previous year. In three cases, a 

rifle, pistol, air pistol and 278 pieces of ammunition were discovered. 

Weapons and ammunition seized in the period 2003–2007 (pieces) 

55 


2003 2004 2005 2006 2007 

Pistols 20 6 1 3 1 

Guns 8 5 2 1 1 

Gas pistols 1 3 5 2 1 

Ammunition 3237 248 239 393 278 

Intellectual Property 

The most cases of smuggling of counterfeit goods were discovered at the Port of Koper, as most goods frequently 

arrive by boat. Customs workers inspect shipments based on an analysis of ships’ manifests and the suspicion that 

counterfeit goods are being transported in containers. In the 14 largest seizures, counterfeit textile goods (clothing, 

towels and hats), sport footwear, bags, watches and toys of popular brands (Hugo Boss, Diesel, Louis Vuitton, Gucci, 

Playboy, Nike, Pzifer, Lilly, Nokia, etc.) were most frequently discovered. For the most part, the countries that manufacture 

these counterfeit goods are China, Turkey Hong Kong, Taiwan and Italy. These counterfeits are primarily intended for 

Croatia, Hungary and Slovenia.

Recently, the quantity of pharmaceutical products that infringe on intellectual property rights has increased, particularly 

through the mail. These are primarily products intended for personal use and not for commercial trade. 

Counterfeited goods detected in the period 2003–2007 (pieces) 

2003 2004 2005 2006 2007 

Counterfeited goods 3.824 2.046 153.395 158.315 118.247 

Since through risk analysis customs workers at the Port of Koper uncover significant amounts of counterfeit goods, 

containers are redirected to Croatian ports (Reka and Split). This has been confirmed by experiences at road border 

crossings with Croatia, where we detained several cargo vehicles with counterfeit goods that were transferred from 

containers in Croatian ports. 

56 


CITES 

CITES is an abbreviation for the Convention on International Trade in Endangered Species. This agreement provides 

for the protection of more than 30,000 animal and plant species. Slovenia has been a signatory to the convention 

since 2000. In 2007 there were several cases of smuggling of live animals (primarily protected turtles), that smugglers 

attempted to transport from south-eastern European countries to north-western European countries. Attempts were 

made to smuggle seafood (protected mussels) through Slovenia and Italy from Croatia. 

Controls of the intended use of mineral oils 

In 2007, 5,716 controls of the use of mineral oils were conducted. Violations were discovered in 559 cases, or nearly 10%. 

Controls of disposal of mineral oils in the period 2003–2007 

2003 2004 2005 2006 2007 

Controls made 75 710 6.287 3.761 5.716 

Positive controls 65 439 588 373 559

Anonymous telephone number: 080 11 22 

The number of calls to the anonymous telephone number, 080 11 22, has declined. In 2007, 2,059 calls were 

recorded. 

Anonymous telephone calls in the period 2003–2007 

2003 2004 2005 2006 2007 

All calls 3.292 3.352 2.774 2.598 2.059 

Useful calls 12 6 3 5 4 

Travellers and vehicles 

The number of vehicles and travellers crossing Slovenia’s 

customer border is rising. Some 58 million travellers passed 

through border crossings and customs control (53.5 million 

in 2006). Most of those persons travelled by passenger 

vehicle (more than 55 million), followed by aircraft (1.5 

million), trains (680 thousand), buses (201 thousand) and 

ships, carrying nearly 30 thousand passengers across the 

Slovenian border. 

Passenger vehicles account for the majority of border 

crossings (21.4 million), followed by cargo vehicles (1.8 

million), which carried a total of nearly 16 million tonnes of 

cargo. 

57 

Customs clearance of merchandise 

One of the most heavily used border crossings in Slovenia is Obrežje, 

where 8 million travellers and 450 thousand cargo vehicles cross a year. 

The customs clearance of merchandise is a significant part of customs activities. Since Slovenia’s entry to the European 

Union, we customs clear more merchandise every year, while the number of employees involved in this activity is 

decreasing. We are attempting to coordinate increased operations and a decreasing number of employees by 

modernising procedures, particularly by increasing electronic, completely paperless, operations between companies 

and the customs service. There were 288 employees involved in the customs clearance of merchandise in 2007. 


There were 675,054 customs declarations filed in Slovenia in 2007, an increase of 8.2% compared to the previous 

year. These declarations included 1,984,812 items, an increase of 12.4%. Of these, there were 13.6% more electronic 

paperless declarations (147,036 in 2007 compared to 129,377 in 2006) with 582,819 items, an increase of 34% compared 

to 2006, when there were 435,227 items declared. 

Slovenia ranks first amongst all European Union member-states, with 99% of declarations filed in electronic format. 

In 2007, merchandise with a total value of €6,104,410,367 was released into free circulation (€4,554,012,079 in 2006), an 

increase of 25.4%. The total weight of this merchandise was 9,014,065 tonnes (8,021,912 tonnes in 2006). The value of 

merchandise transported for processing fell by 35% (€115,309,233 compared to €179,302,280 in 2006). The total weight 

of this merchandise was 36,174 tonnes, a decrease of 21% compared to 2006. Exported merchandise, valued at 

€6,992,901,407, rose 8.4% compared to 2006 (€6,403,169,429). The total weight of this merchandise was 3,964,217 tonnes, 

an increase of 4.2% compared to 2006 (3,779,574 tonnes). 

Imports represent 95% of the value of export (65% in 2006). Imports exceed export by a factor of 2.2 in terms of 

weight.

INTERNATIONAL ACTIVITIES 

The Customs Administration of the Republic of Slovenia is heavily involved in the international environment; it cooperates 

with bodies of the European Union and the customs administrations of other countries (23 bilateral agreements 

have been signed to date). It is a member of the World Customs Organisation and cooperates with the Centre for 

Combating Trans-Border Crime in the scope of the South-eastern European Cooperative Initiative (SECI). It works with 

the Narcotic and Economic Commissions at the United Nations, and forms part of the so-called quadrilateral with 

three neighbouring countries. 

Quadrilateral 

Customs cooperation amongst four neighbouring countries (Croatia, Italy, Hungary and Slovenia) began in 1996 when 

representatives of these countries (except Croatia) met for the first time. After 1 February 2005, when the stabilisation 

and association agreement between the European Union and Croatia entered into force, trilateral cooperation was 

expanded to form the quadrilateral. The four neighbouring countries work together to prevent smuggling and other 

violations of customs and excise duty laws. 

The annual meeting of high-ranking representatives from the customs administrations of the four countries was held 

on 13 and 14 September 2007 in Portorož. The purpose of the meeting was to exchange experiences in the areas 

of customs and excise duty and discuss the most pressing issues relating to these areas in EU member-states and 

neighbouring countries. 

58 


Representatives of the Slovenian customs service presented their preparations for the EU presidency to EU Council 

working groups, including the most important new features of the modernized European Community Customs 

Code, which was adopted during Slovenia’s presidency of the EU Council. Croatian customs presented transborder 

cooperation between Slovenia and Croatia and emphasised that it would like to improve the exchange of 

data, particularly regarding products subject to excise duty. Italian colleagues focused on the regional customs 

operation, Adria, which took place in autumn 2007, in cooperation with other countries and the members of the 

quadrilateral. 

Presidency of the Council of the European Union 

Slovenia will serve as president of the Council of the European Union in the first half of 2008, and carry out the following 

three groups of tasks: chair EU Council meetings at all levels and in all areas, represent the EU Council in relations with 

other EU institutions, particularly the European Commission and European Parliament, and represent the European 

Union in international relations. 

The Customs Administration of the Republic of Slovenia will chair meeting of the Customs Cooperation Council’s work 

group. A focus work group for the presidency was therefore formed at the end of 2006. Focus in 2007 was placed on 

preparations for the presidency, training for the presiding work groups and national delegates, familiarisation with 

all content and files to be discussed by the work group and EU legislative procedures, the precise knowledge of 

which is critical for managing the work group. Networking with the national delegates of other member-states was 

of the utmost importance, as good relations and knowledge of other member-states’ positions serve as the basis for 

reaching compromises and achieving results. In the months prior to the presidency, we also defined priority tasks 

during Slovenia’s presidency for the work group of the Customs Cooperation Council and prepared a timetable and 

substantive plan for the most important files. 

2007 Customs Programme 

A significant part of the international activities of the Customs Administration of the Republic of Slovenia took place in 

the scope of the European Commission’s programme, Customs 2007, which is intended to modernise customs systems, 

standardise procedures and improve cooperation between EU member-states and applicant countries. The most 

important areas treated in 2007 were the introduction of paperless operations (e-customs), risk management, combating 

counterfeits and the development of new e-learning modules. The first e-learning module for businesses was developed 

in the scope of the programme. This is a module regarding authorised economic agents.

At the end of September 2007, we organised a seminar 

on security rules, attended by representatives of memberstates 

and the European Commission. The main topic was 

the definition of common security rules to be used during 

the execution of customs controls at the Community level 

as of 1 July 2009. 

In May 2007, the European Parliament adopted the 

programme, Customs 2013, a six-year programme focusing 

on continued development of e-customs, modernising 

communication and information systems and other activities 

set out in the previous programme. 

Participants at the seminar on security rules. 

Joint customs operations 

The Customs Administration of the Republic of Slovenia participated in ten international joint customs operations 

(Wasabi, Diablo, Kalmar 2, Matthew, Adria, Secure Ark, Logo, Containment VI, Shadow and Hurricane), which were 

organised by bodies of the European Commission, individual EU member-states or international organisations. The 

main objectives were to prevent unlawful conduct with various types of goods (illegal narcotics, weapons of mass 

destruction, cigarettes, counterfeit products, alcohol, fruits and vegetables), uncover new smuggling methods and 

channels and improved cooperation between customs administrations, the police and inspection services. 

International laboratory tests 

The purpose of inter-laboratory tests is to verify the qualifications of EU member-state laboratories for specific analyses 

and the exchange of experiences, effectively raising the quality of work and the standardisation of analytical methods. 

The Slovenia customs laboratory participated in three tests: meursing code and cocoa (specific parameters such as 

sucrose/invert sugar/isoglucose/starch/glucose, dairy fat, dairy protein, cocoa), Solvent Yellow (specific Solvent Yellow 

indicators in engine fuels) and animal feed. Most laboratories, including our own, are qualified to carry out these 

tests. 

59 

INTERNATIONAL ACTIVITIES

CUSTOMS DIRECORATES 

AND CONTACT DETAILS 

Brežice 

The Brežice Customs Directorate is the newest, having been established in April 2004 just prior to Slovenia’s entry to the 

European Union. It includes the Obrežje and Dobova Railway Station offices. There are 180 employees at the Brežice 

Customs Directorate, under the management of director Ivan Lah. 

Customs Administration of the Republic of Slovenia 

Brežice Customs Directorate 

Obrežje 26 

8261 Jesenice na Dolenjskem 

T: 00386 7 297 8000 

F: 00386 7 297 8005 

E: br.carina@gov.si 

60 

Celje 

In July 2007, Darija Vidmar assumed management of the Celje office. The Celje Customs Directorate includes the 

Celje, Bistrica ob Sotli and Rogatec offices. It has 135 employees. 



Celje Customs Directorate 

Kidričeva ulica 36 

3102 Celje 

T: 00386 3 297 4000 

F: 00386 3 297 4070 

E: ce.carina@gov.si 

Dravograd 

The Dravograd Customs Directorate is the smallest in Slovenia, with just the Dravograd office and 30 employees. Its 

director is Igor Švarc. 


Dravograd Customs Directorate 

Otiški Vrh 25 

2373 Šentjanž pri Dravogradu 

T: 00386 2 878 1000 

F: 00386 2 878 1100 

E: dr.carina@gov.si

Jesenice 

There are 68 employees at the Jesenice Customs Directorate. This directorate includes the Plavški travnik office and 

the Centre for TARIC and Quotas which, in addition to constant contact with Brussels, offers up-to-date and high-quality 

information to companies throughout Slovenia. At the national level, it is responsible for collecting environmental taxes. 

The director is Mihael Stojan. 


Jesenice Customs Directorate 

Spodnji plavž 6 c 

4270 Jesenice 

T: 00386 4 297 4400 

F: 00386 4 297 4405 

E: je.carina@gov.si 

Koper 

The Koper Customs Directorate, with 207 employees, accounts for more than three-quarters of all traditional own 

resources collected and contributed to the Community by the Customs Administration of the Republic of Slovenia. In 

2007, the amount of traditional own resources collected for the Community at the Koper Customs Directorate almost 

double compared to 2006. The reason for this increase can be largely contributed to a rise in offloading at the Port of 

Koper and rapid adjustment to the needs of companies that use the free zone as a logistical centre for the distribution 

of goods. 

The directorate includes the Koper, Piran, Sečovlje, Dragonja and Sočerga offices. The director is Milan Bogatič. 

61 


Koper Customs Directorate 

Vojkovo nabrežje 36 

6104 Koper 

T: 00386 5 297 6000 

F: 00386 5 639 5191 

E: kp.carina@gov.si 

Ljubljana 

The Ljubljana Customs Directorate has the most employees (291) and nine offices: Ljubljana, Kranj, Brnik Airport, Ljubljana 

Post Office, Jarše, Petrina, Ljubljana Terminal, Novo mesto and Metlika. The director of the directorate is Zoran Taljat. 

In terms of workload, the Ljubljana Terminal is the largest office in Slovenia. Its special feature is its control over the 

movement of goods in rail transport in the territory of Slovenia, carried out by the central customs control office. 

CUSTOMS DIRECTORATES AND CONTACT DETAILS 


Ljubljana Customs Directorate 

Šmartinska cesta 152 a 


T: 00386 1 297 2000 

F: 00386 1 297 2005 

E: lj.carina@gov.si

Maribor 

Milan Jarnovič is the director of the Maribor Customs Directorate, with 198 employees. The directorate has four offices: 

Maribor Airport, Maribor, Gruškovje and Zavrč. 


Maribor Customs Directorate 

Tržaška cesta 49 

2000 Maribor 

T: 00386 2 297 3000 

F: 00386 2 332 6039 

E: mb.carina@gov.si 

Murska Sobota 

This directorate includes the Murska Sobota, Središče ob Dravi and Petišovci offices. The Murska Sobota Customs 

Directorate has 130 employees. Its director is Slavko Horvat. 

62 



Murska Sobota Customs Directorate 

Nemčavci 1 d 

9000 Murska Sobota 

T: 00386 2 297 3600 

F: 00386 2 531 1926 

E: ms.carina@gov.si 

Nova Gorica 

Jure Bačar assumed management of the directorate in April 2007. The Nova Gorica Customs Directorate includes 

the Vrtojba office and a special transit and Intrastat section, which operate at the national level. The number of 

companies included in Intrastat is constantly rising. The number rose by 17% to 7,706 companies from January to 

December 2007. There are 101 employees at the Nova Gorica Customs Directorate. 


Nova Gorica Customs Directorate 

Mednarodni prehod 2 b, Vrtojba 

5290 Šempeter pri Gorici 

T: 00386 5 297 6700 

F: 00386 5 297 6720 

E: ng.carina@gov.si

Sežana 

The director of 163 employees is Milivoj Novič. The Sežana Customs Directorate includes the Sežana Terminal, Ilirska 

Bistrica Railway Station, Jelšane and Starod offices. 


Sežana Customs Directorate 

Partizanska cesta 81 

6210 Sežana 

T: 00386 5 297 6400 

F: 00386 5 734 5186 

E: se.carina@gov.si 

General Customs Directorate 

The General Customs Directorate is managed by the Director of the Customs Administration of the Republic of Slovenia, 

Rajko Skubic. It includes seven technical divisions: General and Legal Affairs Division, Financial Affairs and Purchasing 

Division, Customs and Tax Procedures Division, Excise Duty Division, Investigation Affairs Division, Tariff, Value and Origin 

Division and the IT Division. In addition to the aforementioned sections, the directorate has two other functions: Director- 

General's Office and the Internal Audit Service. 


General Customs Directorate 

Šmartinska cesta 55 


T: 00386 1 478 3800 

F: 00386 1 478 3900 

E: gcu.carina@gov.si 

www.carina.gov.si 

63 

CUSTOMS DIRECTORATES AND CONTACT DETAILS 

Publisher: Customs Administration of the 

Republic of Slovenia 

Design: Jurka Mihelin 

Number of copies: 250 

Print: Birografika Bori d. o. o. 

Ljubljana, April 2008

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