Customs Tariff and Tax II

Course Code:

CUM 308

Course Period:

Spring

Course Type:

Core

P:

3

Application:

0

Credits:

3

ECTS:

6

Course Language:

İngilizce

Course Objectives:

It is aimed to teach Customs Tax Types, Customs Regimes and Tax Practices, Tax Practices, Factors that Create and Affect Tax.

Course Content:

The regulations of the Customs Legislation on taxes and practices, other relevant legislation, the Customs Tariff Schedule, and the local legislation on foreign trade policy implementations are the content of the course.

Course Methodology:

1: Expression , 2: Q&A, 3:Discussion, 4: Analogy, 5: Case Study

Course Evaluation Methods:

A: Exam, B: Presentation

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Course Learning Outcomes

Learning Outcomes	Teaching Methods	Assessment Methods
1) Recognize the basic legislation of international trade and tax regulations.	1,2,3	A
2) will be able to master the classification of goods on international scale and related regulations.	1,2,3,5	A
3) Evaluate the principles of taxation and trade policy measures in accordance with the classification of goods	1,2,4,5	A
4) Apply customs duties and other regulations.	1,2,4,5	A

Course Flow

COURSE FLOW
Week	Subjects	Preliminary
1.	Circulation Documents and Related Legislation	-
2.	Documents of Origin and Related Legislation	-
3.	Factors Affecting Customs Taxes	-
4.	Customs Value	-
5.	Customs Inspections by Tariff	-
6.	Taxes and Funds Subject to Foreign Trade Transactions	-
7.	Customs Regimes and Tax Practices	-
8.	Import Regime Decision and Annex Lists	-
9.	Tax Assessment	-
10.	Tax Applications	-
11.	Tariff Applications	-
12.	Tariff, Taxes and Funds Case Studies	-
13.	Tax Return	-
14.	Audits After Completion of Transactions	-

Recommended Sources

Resources
LectureBook	Customs Regulation, Related Communiqués and Decisions

Material Sharing

MATERIAL SHARING
Documents	LectureNotes
Homeworks	Homework,presentations
Exams	Midterm, Final

Assessment

EVALUATING SYSTEM
WORKS IN SEMESTER	TIME	CONTRIBUTION PERCENTAGE
Mıdterm		%30
ShortExam/Homework		%60
Attendance/Participation		%10
Total		100
Final tosuccess		60
Semestertosuccess		40
Total		100

Course’s Contribution to Program

Lecture’sContribution to Program Outlines
No	Program Learning Outcomes	Contribution Level
No	Program Learning Outcomes	1	2	3	4	5
1	To evaluate the legislation related to the documents forming the basis of tax applications.			X
2	To interpret the principles of determining the tariff of goods.			X
3	Define the sources of local tax regulations.			X
4	To be able to compare and process the taxes applied in our country.			X
5	To determine the position of the goods by evaluating the Customs Tariff Ruler.					X
6	To be able to dominate the tax base and tax systems in theory.				X
7	Additional Financial Liabilities		X
6	Additional Custom Tax		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 II

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