COURSE UNIT TITLE

: CUSTOMS LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
KAV 5141 CUSTOMS LAW ELECTIVE 3 0 0 7

Offered By

European Union Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KARAKOÇ

Offered to

European Union Law

Course Objective

The aim of the course is to introduce students to the basic institutions and concepts of Customs Law, which is shaped by the Customs Union and the European Union, and which can be related to private law. This course examines the rights and obligations of both the obliged party and the state as the institution representing the state from the beginning to the end of the customs duty as a public obligation arising from the transboundary movement of goods. In this context, the role of the jurist in Customs Law is explained and information is given about solutions of customs disputes.

Learning Outcomes of the Course Unit

1   To be able to compare Turkish Customs Law with European Union Customs Law.
2   To be able to explain the basic concepts of Customs Law
3   To be able to explain the elements of customs duty
4   To be able to reveal the customs taxation process of the European Union and Turkey
5   To be able to reveal the solution of disputes arising from customs duty

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information about the aim and content of the course
2 General information about the Customs Union and the obligation to comply with the legislation of the European Union
3 Elements of customs duty (Customs administration, obliged, concept of goods, customs status)
4 Elements of customs duty (Customs value of goods)
5 Elements of customs duty (Customs Tariff, Origin of Goods)
6 Customs clearence and custom taxation process
7 The implementation of the Misdemeanor Law in terms of customs misdemeanors
8 Midterm Exam
9 Customs misdemeanors that cause the loss of tax
10 Customs misdemeanors causing irregularities
11 In cases where there is a conflict in the Customs Law with respect to the original and penalties
12 In the case of Customs Law only those cases which prevent disputes due to administrative fines
13 Administrative solution of disputes arising from customs duty
14 Settlement of disputes arising from customs duty in Tax Judiciary

Recomended or Required Reading

Main Source:
Gök, Özgecan; Gümrük Vergisinden Kaynaklanan Uyuşmazlıklar, (Yetkin Yayınları), Ankara 2019.
Supplementary Sources:
Kılıç, Kaptan; Kaçakçılık Suçları, Gümrük Kabahatleri ve Gümrük Uyuşmazlıklarının Çözüm Yolları, (Gazi Kitabevi), Ankara 2013.
Selen, Ufuk; Gümrük Işlemleri ve Vergilendirmesi, 9. Baskı, (Ekin Yayınevi), Bursa 2017.
Yüce, Mehmet/Çelikkaya, Ali; Örnek ve Uygulamalarla Gümrük Uyuşmazlıkları ve Çözüm Yolları, (Dora Basım-Yayın), Bursa, 2016.
Nural, Ali; 4458 Sayılı Gümrük Kanunu- Açıklamalı- [Yeni Gümrük ve Ticaret Müfettişleri Derneği Iktisadi Işletmesi Yayın No: 2 (339], Ankara, Şubat 2015.
Derdiyok, Türkmen; Dış Ticarette Vergi ve Mali Yükümlülükler, (Seçkin Yayıncılık), Ankara 2013.
Çelik, Binnur; Dış Ticaretten Alınan Vergilerden Gümrük Vergisi Hukuku, (Imaj yayıncılık), Ankara 1999.
Tuncer, Selahattin; Gümrükler ve Gümrük Vergileri (Teori-Uygulama), (Yaklaşım Yayınları), Ankara 2001, (Gümrük).

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.40 + STT * 0.20 + FIN * 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + STT * 0.20 + RST * 0.40


*** 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)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparations before/after weekly lectures 13 6 78
Preparing assignments 1 30 30
Preparation for midterm exam 1 10 10
Preparation for final exam 1 15 15
Midterm 1 1 1
Final 1 2 2
TOTAL WORKLOAD (hours) 175

Contribution of Learning Outcomes to Programme Outcomes

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CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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