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 3 0 0 3 6
Pre-requisite Course(s)
Course Language English
Course Type N/A
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 Coordinator
Course Lecturer(s)
  • Prof. Dr. Nevzat Saygılıoğlu
Course Assistants
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;
  • To analyze foreign trade, customs and tax applications that affect the taxation of international trade and to know basically international transport rules, payment and delivery methods.
  • To grasp the taxes paid in international trade and to be able to calculate the taxes that will be paid in Turkey’s foreign trade.
  • To facilitate the most advantegeous tax applications.
  • To learn the tax exceptions and penalties in foreign trade.
  • To name the multinational organizations and agreements that design and organize international trade.
  • To describe the Customs Union between Turkey and the EU and agreements and tax applications in this regard.
  • To understand and follow the trends and developments going on globally and and locally in the context of international trade and taxation.
  • To evaluate the tax and customs applications regarding the electronic trade, individual cargo shipments and international passengers.
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


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 1 - To be able to utilize the theoretical and practical knowledge acquired in the fields of International Trade and Logistics with an interdisciplinary approach in developing expertise on the track of the progress in the globalized business world X
2 2 - To exercise managerial skills by conducting his/her competences in the fields of International Trade and Logistics actively into real processes X
3 3 - To be able to communicate effectively both in written and oral forms with the peers in the department where he/she holds a position and organize professional development activities X
4 4 - To assess the basic and current dynamics of flexible and open fields of International Trade and Logistics in a theoretical framework X
5 5 - To solve the complex problems in the fields of International Trade and Logistics with analytic and independent thinking ability and capability to synthesize them with embracing versatility X
6 6 - To keep professional capabilities updated through improving business practicum by keeping track of the changes and innovations in the sector X
7 7 - To have the characteristics to interpret, inquire and deepen the knowledge acquired during the education process within the existing economic conjuncture X
8 8 - To have the necessary organizational skills and responsibility to create flexible, efficient and rapid solutions to the existing and possible problems with an innovative approach by facilitating sectoral coordination through the practices of International Trade and Logistics. X
9 9 - To be able to use the current and widely used field specific information and software programs besides having up-to-date technical equipment and multiple language skills needed by private sector in both national and international platforms. X
10 10 - To possess the competency in the English language to be able to communicate in every platform effectively, due to the international characteristic of the field they studied X
11 11 - To become individuals having high intellectual and social capacity, vision and moral values and the ability to adapt to group communication X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Project 1 10 10
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