| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190500305103 | CUSTOMS TAX TARIFF SCHEDULE -I | Compulsory | 3 | 5 | 3 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| It is aimed to teach the Theory of Determination of Customs Taxes according to the Tariff of Goods, Rules for Determining the Place of the Goods in the Customs Tariff Statistics Position Chart, Tax Inspection and Controls, and Application of Taxes. |
| Name of Lecturer(s) |
| Öğr.Gör.Dr Melahat BATU AĞIRKAYA |
| Learning Outcomes |
| 1 | Customs Law | | 2 | Customs Tax Applications | | 3 | Customs Tariff | | 4 | Origin Concept | | 5 | International agreements | | 6 | Tax Exemptions | | 7 | Additional customs duty | | 8 | Additional financial obligations | | 9 | Application Models | | 10 | Has the competence to evaluate and apply the data obtained during the education process in business life |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| 1.Foreign Trade Policies
2.Customs Tariffs
3.Non-Tariff Measures
4.GATT System and Basic Rules
5.World Trade Organization, International Regulations, Preferential Trade Relations with Turkey
6.Item Description, Position, Size, Tax Rates
7.Classification of goods, Customs Tariff Statistics Position
8.Turkish Customs Tariff Chart and Review
9.Harmonized System Principles and Prospectus
10.Interpretation Rules of the Tariff
11.Determining the Location of the Goods in the Tariff
12.GTIP Implementation Studies
13.Rules of Origin, Preferential Origin
14.Binding Origin, Binding Tariff, Examples |
| Weekly Detailed Course Contents |
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| 1 | Foreign Trade Policies | Yok | Yok | | 2 | Customs Tariffs | None | None | | 3 | Non-Tariff Measures | None | None | | 4 | GATT System and Basic Rules | None | None | | 5 | World Trade Organization, International Regulations, Preferential Trade Relations with Turkey | None | None | | 6 | Item Description, Position, Size, Tax Rates | None | None | | 7 | Classification of goods, Customs Tariff Statistics Position | None | None | | 8 | Turkish Customs Tariff Chart and Review | None | None | | 9 | Harmonized System Principles and Prospectus | None | None | | 10 | Interpretation Rules of the Tariff | None | None | | 11 | Determining the Location of the Goods in the Tariff | None | None | | 12 | GTIP Implementation Studies | None | None | | 13 | Rules of Origin, Preferential Origin | | | | 14 | Binding Origin, Binding Tariff, Examples | None | None |
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| Recommended or Required Reading |
| Customs Regulation, Related Communiqué and Decisions |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 42 | 42 |
| Final Examination | 1 | 40 | 40 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | | | | | | | | | | | | | | | | | | | | | LO2 | | | | | | | | | | | | | | | | | | | | | | LO3 | | | | | | | | | | | | | | | | | | | | | | LO4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | | LO5 | | | | | | | | | | | | | | | | | | | | | | LO6 | | | | | | | | | | | | | | | | | | | | | | LO7 | | | | | | | | | | | | | | | | | | | | | | LO8 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | | LO9 | | | | | | | | | | | | | | | | | | | | | | LO10 | | | | | | | | | | | | | | | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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