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
Course Notes <p>Instructor&acute;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

Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Providing field knowledge
2 Developing analytical thinking skills
3 Developing entrepreneurial personality traits
4 :Being an entrepreneur and Intrapreneurship
5 Firm-level problem detection and solution
6 Problem detection and solution across the economy
7 Oral and written communication skills
8 Team building and development
9 :Ethical awareness
10 Ethical and social responsibility in problem solving
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