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 | Area Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Elective 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 | Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics | |||||
| 2 | Acquiring the skills of macro level economic analysis | |||||
| 3 | Acquiring the skills of micro level economic analysis | |||||
| 4 | Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level | |||||
| 5 | Learning different approaches on economic and related issues | |||||
| 6 | Acquiring the quantitative and/or qualitative techniques in economic analysis | |||||
| 7 | Improving the ability to use the modern software, hardware and/or technological devices | |||||
| 8 | Developing intra-disciplinary and inter-disciplinary team work skills | X | ||||
| 9 | Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning | |||||
| 10 | Adopting work ethic and social responsibility | |||||
| 11 | Developing the skills of communication. | |||||
| 12 | Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs. | X | ||||
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 | ||