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) |
|---|
| N/A |
| 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 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 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | X | ||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | X | ||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | X | ||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | X | ||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | X | ||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | X | ||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | X | ||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | X | ||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | X | ||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | X | ||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | X | ||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | 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 | ||