Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
190500306101CUSTOMS TAX TARIFF SCHEDULE -IICompulsory365
Level of Course Unit
First Cycle
Objectives of the Course
It is aimed to determine the Customs Taxes according to the Goods Tariff, the Rules for the Determination of the Place of the Goods in the Customs Tariff Statistics Position Chart, the Tax Inspection and Controls, the Theory of the Application of Taxes
Name of Lecturer(s)
Öğr.Gör.Dr. Melahat Batu Ağırkaya
Learning Outcomes
1Learning the sources of customs legislation, legal and technical terms used in customs legislation
2Learning the customs regimes and learning the common points and differences of each regime.
3Awareness that customs legislation is the application area of foreign trade transactions and that customs consultants undertake an important task in this field.
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
1. Basic concepts of customs 2.Customs legislation 3. Customs administration 4. Customs declaration and presentation of the goods 5. Customs regimes 6. Registration of customs declaration 7. Customs tariffs 8. Customs rulers 9.Calculation of customs duties 10. Origin of the item 11. Customs value of the goods 12. Economically effective regimens 13. Customs clearance of goods 14. Customs declaration methods
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
11. Basic concepts of customsNoneNone
2.Customs legislationNoneNone
3Customs administrationNoneNone
4Customs declaration and presentation of the goodsNoneNone
5Customs regimesNoneNone
6Registration of customs declarationNoneNone
77. Customs tariffsNoneNone
88.Customs tariffsNoneNone
99.Calculation of customs dutiesNoneNone
1010. Origin of the itemNoneNone
1111. Customs value of the goodsNoneNone
1212. Economically effective regimensNoneNone
1313. Customs clearance of goodsNoneNone
1414. Customs declaration methodsNoneNone
Recommended or Required Reading
Customs Regulation, Related Communiqués and Decisions
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Self Study14456
Individual Study for Mid term Examination14342
Individual Study for Final Examination14342
TOTAL WORKLOAD (hours)142
Contribution of Learning Outcomes to Programme Outcomes
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20
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr