CUSTOMS PROCEDURES

KDT221

Course Code: KDT221
Semester: Third Term (Fall)
Theory+Practice: 3 + 0
ECTS: 5

Course Type

Compulsory Course

Course Level

Associate Degree

Year of Study

Semester

Third Term (Fall)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Learn legislation provisions related to valid customs procedures.
Learn fundamental international contracts related to customs procedures.
Learn applications of import and export transactions.
Gain knowledge on correct use of customs procedures given different situations.
Learn documents that are used during import and export transactions.
Learn the preparation of these documents.
Learn import and export processes .
Gain knowledge on how taxes will be paid during foreign trade.
Learn how to make customs control.
Learn how to get import and export pre-permissions.
Learn sanctions related to breaking import and export rules.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

This course aims to teach customs practices in the EU and Türkiye, and the basic customs regimes valid for import and export, within the framework of Türkiye's integration with the European Union (EU) on the basis of the Customs Union in line with the agreements that guide international trade activities on a global scale.

Course Contents

WEEK	TOPICS
1^st Week	Basic Concepts Related to Customs and Introduction to Customs Legislation
2^nd Week	Customs Legislation - Information on Parties to Customs Procedures and Customs Regimes
3^rd Week	Customs Legislation-Representation-Consultancy-Import & Export Process and Stages
4^th Week	Customs Tariffs and Turkish Customs Tariff Entry Table and Customs Duties
5^th Week	Origin of Goods
6^th Week	Customs Value of Goods
7^th Week	Free Movement Regime
8^th Week	Midterm exam
9^th Week	Customs Regimes with Economic Impact-I
10^th Week	Customs Regimes with Economic Impact-II
11^th Week	Other Customs Regimes-I
12^th Week	Other Customs Regimes-II
13^th Week	Customs Disputes and Solutions
14^th Week	Smuggling Crimes and Punishments-Legal Processes Related to Smuggling

Recommended or Required Reading

1/95 sayılı Ortaklık Konseyi Kararı
4458 sayılı Gümrük Kanunu ve Gümrük Yönetmeliği
Türk Gümrük Tarife Cetveli
TIR Sözleşmesi, ATA Karneleri Sözleşmesi
İthalat Rejimi Kararı, Yönetmelik ve Tebliğleri
Dış Ticarette Teknik Düzenlemeler ve Standardizasyon Rejim kararı, Yönetmelik ve Tebliğleri
İhracat Rejim Kararı, Yönetmelik ve Tebliğleri
Dahilde İşleme Rejimi Kararı ve Tebliğleri
İthalatta Korunma Önlemleri Hakkında Karar
3577 Sayılı İthalatta Haksız Rekabetin Korunması Hakkında Karar
KDV Kanunu ve ÖTV Kanunu
5607 sayılı Kaçakçılıkla Mücadele Kanunu
1567 sayılı Türk Parası Kıymetini Koruma Kanunu ve bununla ilgili düzenlemeler
2976 sayılı Dış Ticaretin Düzenlenmesine Dair Kanun
Cahit GÖKÇELİK, Gümrük ve Dış Ticaret Uygulamaları CG Yayınları, 2009

Planned Learning Activities and Teaching Methods

Lecture
Discussion
Other
Questions/Answers

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	40
Total(%)		40
Contribution of In-term Studies to Overall Grade(%)		40
Contribution of Final Examination to Overall Grade(%)		60
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam	1	1	1
Preparation for Quiz
Individual or group work	14	3	42
Preparation for Final exam	14	3	42
Course hours	14	3	42
Preparation for Midterm exam	7	3	21
Laboratory (including preparation)
Final exam	1	1	1
Homework
Total Work Load			149
Total Work Load / 30 (h)			4.96
ECTS Credit of the Course			5

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5	LO6	LO7	LO8	LO9	LO10	LO11
K1	X
K2
K3			X	X
K4
K5				X
K6
K7
K8			X
K9								X
K10
K11			X
K12					X
K13								X
K14