| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190500306101 | CUSTOMS TAX TARIFF SCHEDULE -II | Compulsory | 3 | 6 | 5 |
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| 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 |
| 1 | Learning the sources of customs legislation, legal and technical terms used in customs legislation | | 2 | Learning the customs regimes and learning the common points and differences of each regime. | | 3 | Awareness that customs legislation is the application area of foreign trade transactions and that customs consultants undertake an important task in this field. |
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| 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 |
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| 1 | 1. Basic concepts of customs | None | None | | 2 | .Customs legislation | None | None | | 3 | Customs administration | None | None | | 4 | Customs declaration and presentation of the goods | None | None | | 5 | Customs regimes | None | None | | 6 | Registration of customs declaration | None | None | | 7 | 7. Customs tariffs | None | None | | 8 | 8.Customs tariffs | None | None | | 9 | 9.Calculation of customs duties | None | None | | 10 | 10. Origin of the item | None | None | | 11 | 11. Customs value of the goods | None | None | | 12 | 12. Economically effective regimens | None | None | | 13 | 13. Customs clearance of goods | None | None | | 14 | 14. Customs declaration methods | None | None |
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| Recommended or Required Reading |
| Customs Regulation, Related Communiqués 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 | | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 14 | 3 | 42 |
| Individual Study for Final Examination | 14 | 3 | 42 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | | LO2 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | LO3 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
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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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