ECTS - Customs Regulations and Applications
Customs Regulations and Applications (LOG405) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Customs Regulations and Applications | LOG405 | 7. Semester | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Question and Answer, Observation Case Study, Problem Solving. |
| Course Lecturer(s) |
|
| Course Objectives | Main purpose of the course is to inform students about taxes paid in international trade, their basis and sources, exceptions to these taxes as wells as customs union and tax applications. At the end of the term, students will know the cost efficient tax applications in international trade. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Students will be informed about basic principles related to customs, basic concepts related to customs legislation, tariff, value, rules of origin, customs regimes, non-regime transactions, principles of subject to customs, customs and financial obligations related to customs, customs offenses, customs disputes, customs consultancy, customs |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Introduction to the taxation in International Trade | Course Book, Related Chapters |
| 2 | Introduction to Import Taxes | Course Book, Related Chapters |
| 3 | Customs Taxes: Tariff, Origin, Value | Course Book, Related Chapters |
| 4 | Value Added Tax | Course Book, Related Chapters |
| 5 | Private Consumption Tax – AntiDamping Tax | Course Book, Related Chapters |
| 6 | Exceptions and Penalties In Import Taxes | Course Book, Related Chapters |
| 7 | Midterm Exam | |
| 8 | Other fiscal duties in International Trade | Course Book, Related Chapters |
| 9 | Export Taxes and Tax Returns | Course Book, Related Chapters |
| 10 | Tax Applications In Other Customs Regimes | Course Book, Related Chapters |
| 11 | Tax Applications in Free Trade Zones | Course Book, Related Chapters |
| 12 | Trade Between Turkey and the EU and Customs Union Tax Applications | Course Book, Related Chapters |
| 13 | Transfer Pricing and Customs Taxes | Course Book, Related Chapters |
| 14 | Taxation in Leasing, International Passengers, Cargo and Electronic Trade | Course Book, Related Chapters |
| 15 | General Overview | |
| 16 | Final Exam |
Sources
| Course Book | 1. Textbook: Gustatson, Peroni, Push, Taxation of International Transactions: Materials, Texts and Problems, American Case Book Series, 2006 |
|---|---|
| Other Sources | 2. Customs Taxes in 100 Questions, Hakan UÇAK, Gümrük Müf. Derneği Yayını, 2010 |
| 3. Legal Texts (Laws, by-laws and statements) | |
| 4. Class notes |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 2 | 10 |
| Presentation | - | - |
| Project | 1 | 10 |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 35 |
| Final Exam/Final Jury | 1 | 35 |
| Toplam | 6 | 100 |
| Percentage of Semester Work | 65 |
|---|---|
| Percentage of Final Work | 35 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | The ability to have and use theoretical and practical information in international trade and logistics | X | ||||
| 2 | The ability to define problems, as well as to collect, evaluate, analyze, and interpret data, and to devise solutions, making use of the information, skills, and competencies in the field | X | ||||
| 3 | The ability to perform numerical analyses and research through accessing different resources of information in the field | X | ||||
| 4 | The ability to take part in intra- and interdisciplinary, or multi-cultural working groups, as well as work individually | X | ||||
| 5 | The ability to communicate verbally and in writing in English, and to make use of at least 1 foreign language | X | ||||
| 6 | The ability to act responsibly, and with the awareness in the issues of environmental sensitivity, sustainability, transparency, social responsibility, and ethical values | X | ||||
| 7 | The ability to read, understand, and interpret the relevant legislation in the field of international trade and logistics, and to see the global, and social effects of practices | X | ||||
| 8 | The ability to question and interpret the acquired interdisciplinary pieces of information within the framework of the current economic, social, and environmental conjuncture | X | ||||
| 9 | The ability to stay up to date regarding the local, regional, and global changes in the international trade and logistics, and the supply chain sector; and relevant through improvements on professional competencies and backgrounds, and to devise quick and effective solutions to possible problems through an innovative approach | X | ||||
| 10 | The ability to track national and international regulations in international trade and logistics, to learn logistic procedures and risk management, to use current instruments of technology and informatics, to analyze and improve processes, to devise new ideas and suggestions, to manage activities for change, and to report and document these processes | |||||
| 11 | - | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | |||
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | 1 | 10 | 10 |
| Report | |||
| Homework Assignments | 2 | 15 | 30 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 20 | 20 |
| Prepration of Final Exams/Final Jury | 1 | 30 | 30 |
| Total Workload | 90 | ||