COURSE UNIT TITLE

: CUSTOM PROCEDURE AND APPLICATIONS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 3011 CUSTOM PROCEDURE AND APPLICATIONS ELECTIVE 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSISTANT PROFESSOR AYŞE GÜNAY BEKAR

Offered to

Public Finance
Public Finance (Evening)

Course Objective

Teaching main customs regulations and practices particularly Customs Act 4458 and secondary legislation.

Learning Outcomes of the Course Unit

1   To explain the history of customs
2   To describe generally the main legislation related to customs procedures by defining the concept of customs
3   To explain the objective and scope of Customs Law
4   To interpret Customs Duties and other financial measures with explaining.
5   To classify and explaining procedures and accessions approved by customs
6   To define Customs Regimes by classifying
7   To classify by explaining other procedures and accessions types approved by customs
8   To explain how Customs Legislation Works in Practice

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The History of Customs
2 Scope of Customs Legislation and Basic Concepts
3 Rights Granted to Customs Officials
4 Customs Tariffs, Turkish Customs Tariff Schedule, Origin of Goods
5 Customs Approved Procedure and Procedures Before Use (Summary Declaration, Submission of Goods to Customs, Temporary Storage of Goods)
6 Customs Declaration Types and Customs Declaration
7 General Introduction to the Concept of Regime and Customs Regimes, Classification of Customs Regimes
8 Free Circulation Regime, Transit Regime, Export Regime
9 Midterm Exam
10 Inward Processing Regime, Outward Processing Regime, Processing Regime under Customs Control
11 Customs Warehouse Regime, Temporary Import Regime
12 Exemption and Exception Practices in Customs, Free Zones
13 Digital Customs Applications and e-Export
14 Fighting Customs Smuggling and Smuggling
15 Customs Consultant, Deputy Customs Consultant, Authorized Customs Consultant

Recomended or Required Reading

Ayşe Günay Bekar-Gümrük Mevzuatı ve Uygulamaları Ders Notları
4458 Sayılı Gümrük Kanunu
Istanbul Sanayi Odası-Gümrük Mevzuatı ve Uygulamaları El Kitabı
Ufuk Selen-Gümrük Işlemleri ve Vergilendirilmesi
Ali Dölek-Gümrük Işlemleri
Ders ile ilgili diğer tüm kaynaklar


Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

ayse.gunay@deu.edu.tr

Office Hours

Wednesday, Hour(s) : 14.30- 16.00, Room Number: 517

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 111

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.211
LO.311
LO.4111
LO.511
LO.611
LO.711
LO.811