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Course Description

Course Code Semester Teoric Credit ECTS
CUSTOMS TRANSACTIONS DTP 308 3 3 + 0 3 5
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type ZORUNLU
Course Coordinator Öğr. Gör. RECEP ŞEN
Instructor Öğr. Gör. KARTAL TÜRK
Öğr. Gör. BURHAN ÖZKAN
Öğr. Gör. RECEP ŞEN
Öğr. Gör. ERCAN ŞİN
Course Assistants
Course Category Alanına Uygun Temel Öğretim
Course Objective

 

To ensure that students are able to carry out customs procedures in accordance with legal procedures by mastering customs legislation and practices

Course Content

Procedure for incoming and outgoing goods to the customs in the context of Customs Law and Regulations, customs duties, illegal transactions, functions of customs broker and broker assistant.

Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - To be able to understand the legal structure that is framework for customs transactions 3 - 2 - 1 - C - A -
2 - To learn how and to which institutions to apply for customs transactions 3 - 2 - 1 - C - A -
3 - To understand and to be able to prepare customs document including the electronic ones 3 - 2 - 1 - C - A -
4 - To be able to understand the regimes for incoming and outcoming goods for different aims 1 - 2 - 3 - C - A -
5 - To learn scope and calculation of customs duties 3 - 2 - 1 - A - C -
6 - To understand illegal transactions in customs transactions and the penalties arising from illegal transactions and objection methods to penalties 3 - 2 - 1 - C - A -
7 - To be able to understand and apply customs practices in export, import and free zones 3 - 2 - 1 - C - A -
8 - To be able to present and declare incoming goods to the customs 1 - 3 - 2 - C - A -
9 - To get practical knowledge on determination of the value of incoming goods to the customs according to national and international rules 3 - 2 - 1 - C - A -
10 - To comprehend the procedure to become customs broker and broker assistant and their functions 3 - 2 - 1 - C - A -
Teaching Methods: 3:Discussion 2:Question-Answer 1:Lecture
Measurement Methods: C:Homework A:Testing

Course Flow

Week Topics Preliminary
1 Concepts about Customs Law and customs , Customs organization and its departments
2 Customs documents and practices on these documents
3 Customs value of goods and types of declaration
4 Customs Regimes: Temporary Import, Outward Processing Regime, Entrance to Free Movement, Export Regime
5 Customs Duties and Charges Having Equivalent Effect
6 Illegal transactions and transactions that causes duty loss, penalties in customs duties and objections to customs duties
7 Customs transactions in import
8 Customs transactions in export
9 Midterm exam / Customs transactions in export
10 Tariffs and tariff input ruler of Turkey
11 Customs transactions in free zones
12 Presentation and declaration of goods to the customs
13 Customs Regimes: Transit, Inward Processing Regime, Bonded Warehouse, Processing Regime Under Customs Control
14 Legislation on customs broker and broker assistant

Resources

Lecture Notes

 

Customs Law and Regulation No. 4458

Course Resources

1. Selen Ufuk, Gümrük İşlemleri ve vergilendirilmesi / , Ekin Kitabevi Yayınları, 2017, 

2. Tekin  Abdülkadir,  Tekin Ümit Engin / Gümrük İşlemleri-Mevzuat Teori Uygulama Vergilendirme , Seçkin Yayıncılık, 2018, 


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Contribution of the Course to Program Outcomes

No Program Learning Outcomes Contribution Level
1 2 3 4 5
1 Having sufficient infrastructure in the fields required by law, accounting, basic business administration, management and field; to gain theoretical and practical knowledge in these areas. X
2 To have the ability to interpret and evaluate data, identify problems, analyze, and develop evidence-based solutions by using the basic knowledge and skills in the field. X
3 To be able to select and use modern techniques, tools and information technologies required for applications related to the field. X
4 Having knowledge of effective communication techniques and having a foreign language level that can follow the innovations in the field. X
5 Awareness of the necessity of lifelong learning; To follow the developments in science and technology and gain the consciousness of self-renewal. X
6 Having respect for historical values, social responsibility, universal, social and professional ethics. X
7 To gain the ability to use computer software and hardware at the basic level required by the field. X
8 To gain the ability of application by examining the processes related to the field in public and private sector organizations on site. X

Evaluation System

Contribution Level Order Percentage of Contribution
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Total 100
The Ratio of the Semester to Success 50
Final to Success Ratio 50
Total 100

ECTS Workload

Activity Sayısı Time (Hour) Total Workload (Hour)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 14 14
Quiz 2 5 10
Assignment 1 10 10
Performance Task (Laboratory) 0 0 0
Performance Task (Seminar) 0 0 0
Final examination 1 16 16
Total Workload 130
Total Workload / 25 (h)Toplam İş Yükü /25(s) 5.2
ECTS Credit of the Course 5.2
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