| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Customs Transactions and Taxation Of International Trade | UTC 205 | 3 | 4 + 0 | 4 | 4 |
| Precondition Courses | |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | Bachelor's Degree |
| Course Type | Compulsory |
| Course Coordinator | Prof.Dr. HAKAN TUNAHAN |
| Course Lecturers | Prof.Dr. HAKAN TUNAHAN, |
| Course Assistants | Arş. Gör. Büşra GEZİKOL |
| Course Category | |
| Course Objective | The provision of technical information with the scope of the Custom Act which is prepared by Customs Union Agreement with the EU on customs regimes, custom duties, offenses and punishments and transfer pricing in multinational companies, double taxation, preferential trade agreements and detection of origin. |
| Course Content | Customs regimes and transactions, custom duties, transfer pricing and double taxation, preferential trade agreements and the determination of origin, custom crimes and punishments under the Custom Union Agreement. |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | Attendees have knowledge about custom regimes and applications under the Custom Union Agreement | Lecture, Question-Answer, Discussion, Case Study, Self Study, | Testing, Homework, Project / Design, |
| 2 | Make analysis about current financial liabilities. | Lecture, Question-Answer, Discussion, Self Study, | Testing, |
| 3 | Attendees can calculate the custom duties. | Lecture, Question-Answer, Drilland Practice, Motivations to Show, Case Study, Self Study, Problem Solving, | Testing, Homework, |
| 4 | Attendees have knowledge about preferential trade agreements and determining of the origin of goods. | Lecture, Question-Answer, Discussion, Simulation, Case Study, Self Study, | Testing, Homework, |
| 5 | Attendees have knowledge about crimes and punishments of customs. | Lecture, Question-Answer, Case Study, | Testing, Homework, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 1 | Customs Union Agreement and the Concept of Customs Regulations. | |
| 2 | Export Regime and Transactions | |
| 3 | Introduction to Free Movement Regime and Applications | |
| 4 | Inward and Outward Processing Regime | |
| 5 | Customs Warehouse and Temporary Import Regime Applications | |
| 6 | Transit Regimes and Applications | |
| 7 | Free Zones and Applications | |
| 8 | Other Customs Regimes | |
| 9 | Midterm | |
| 10 | Custom duties and calculations | |
| 11 | Transfer Pricing and Double Taxation | |
| 12 | Preferential Trade Agreements and Origin Detection | |
| 13 | Customs Crimes and Punishments | |
| 14 | Overall Assessment of the Customs Union Agreement |
| Resources | |
|---|---|
| Course Notes | <p>Instructor´s Course Notes</p> |
| Course Resources | 4458 Custom Code and Regulations Selahattin Tuncer, Gümrükler ve Gümrük Vergileri, Yaklaşım Yayınevi, 2001 Ufuk Selen, Gümrük İşlemleri, Ekin Yayınevi, 2019 |
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Ara Sınav | 60 |
| 1. Kısa Sınav | 15 |
| 2. Kısa Sınav | 15 |
| 1. Ödev | 10 |
| Total | 100 |
| 1. Yıl İçinin Başarıya | 40 |
| 1. Final | 60 |
| Total | 100 |
| ECTS - Workload Activity | Quantity | Time (Hours) | Total Workload (Hours) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 4 | 64 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 1 | 16 |
| Mid-terms | 1 | 5 | 5 |
| Quiz | 2 | 5 | 10 |
| Assignment | 1 | 5 | 5 |
| Final examination | 1 | 10 | 10 |
| Total Workload | 110 | ||
| Total Workload / 25 (Hours) | 4.4 | ||
| dersAKTSKredisi | 4 | ||