Customs Tariff and Tax I

Course Code:

CUM 307

Course Period:

Autumn

Course Type:

Core

P:

3

Application:

0

Credits:

3

ECTS:

6

Course Language:

İngilizce

Course Objectives:

The aim is to teach the Customs Taxes According to the Item Description, Rules for Determining the Place of the Item in the Customs Tariff Statistical Position Table, Tax Control and Controls, and the Theory on the Application of Taxes.

Course Content:

Customs Tariff Schedule, Local Legislation on Foreign Trade Policy implementations for the content of the course.

Course Methodology:

1: Lecture, 2: Question-Answer, 3: Discussion, 4: Simulation, 5: Case Study

Course Evaluation Methods:

A: Testing, B:Presentation, C: Homework, D:Project, E:Laboratory

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Course Learning Outcomes

Learning Outcomes	Teaching Methods	Assessment Methods
1. Tariff and Non-Tariff Applications	1,2,3	A,C
2. International Tariff System, Harmonized System and Turkish Customs Tariff Schedule	1,2,3	A,C
3. Customs Tariffs	1,2,3	A,C
4. Tariff Rules and Applications	1,2,3	A,C
5. Example	1,2,3	A,C
6. Example	1,2,3	A,C

Course Flow

COURSE FLOW
Week	Topics	Study Materials
1	Foreign Trade Policies	-
2	Customs Tariffs	-
3	Non-Tariff Measures	-
4	GATT System and Basic Rules	-
5	World Trade Organization, International Regulations, Turkey Preferential Trade Relations	-
6	Item Description, Position, Size, Tax Rates	-
7	Classification of goods, Customs Tariff Statistics Position	-
8	Turkish Customs Tariff Schedule and Its Review	-
9	Harmonized System Principles and Prospectus	-
10	Comment Rules of the Tariff	-
11	Locating the Item in the Tariff	-
12	GTIP Application Studies	-
13	Rules of Origin, Preferential Origin	-
14	Binding Origin, Binding Tariff, Examples	-

Recommended Sources

RESOURCES
Lecture Book	Customs Law and Regulation.
Other Resources

Material Sharing

Material Sharing
Documents	Customs Law and Regulation.
Exams	Midterm Exam and Final Exam

Assessment

EVALUATING SYSTEM
WORKS IN SEMESTER	TIME	CONTRIBUTION PERCENTAGE
Mid-terms		%30
Final		%60
Attendance/Participation		%10
Total		100
Final to success		60
Semester to success		40
Total		100

Course’s Contribution to Program

Lecture’s Contribution to Program Outlines
No	Program Learning Outcomes	Contribution Level
No	Program Learning Outcomes	1	2	3	4	5
1	Customs Law and Regulation.			X
2	Customs Tax Applications			X
3	Customs Tariff					X
4	Concept of Origin			X
5	International agreements					X
6	Tax Exemptions				X
7	Additional financial obligations			X

ECTS

AKTS / WORK LOAD TABLE
Activity	Number	Time (Hour)	Total WorkLoad (Saat)
LectureDuration (Includingexamsweek: 15xtotal lecturehour)	14	3	42
Out-of-class Course Study Time (Pre-study, practice)	14	6	84
Midterm	1	12	12
Homework	1	12	12
Final	1	2	2
Total WorkLoad			150
Total WorkLoad/ 25 (s)			6
Lecture AKTS Credit			6

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Customs Tariff and Tax I

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