Ders Bilgileri
Yazdır
Ders Tanımı
| Ders | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| CUSTOMS TRANSACTIONS | DTP 308 | 3 | 3 + 0 | 3 | 5 |
| Ön Koşul Dersleri | |
|---|---|
| Önerilen Seçmeli Dersler |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Önlisans |
| Dersin Türü | ZORUNLU |
| Dersin Koordinatörü |
Öğr.Gör. RECEP ŞEN |
| Dersi Verenler |
Öğr.Gör. KARTAL TÜRK Öğr.Gör. BURHAN ÖZKAN Öğr.Gör. RECEP ŞEN Öğr.Gör. ERCAN ŞİN |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Alanına Uygun Temel Öğretim |
| Dersin Amacı |
To ensure that students are able to carry out customs procedures in accordance with legal procedures by mastering customs legislation and practices |
| Dersin İçeriği |
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. |
| Dersin Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
| 1 - To be able to understand the legal structure that is framework for customs transactions | 1 - 2 - 3 - | A - C - |
| 2 - To learn how and to which institutions to apply for customs transactions | 1 - 2 - 3 - | A - C - |
| 3 - To understand and to be able to prepare customs document including the electronic ones | 1 - 2 - 3 - | A - C - |
| 4 - To be able to understand the regimes for incoming and outcoming goods for different aims | 1 - 2 - 3 - | A - C - |
| 5 - To learn scope and calculation of customs duties | 1 - 2 - 3 - | A - C - |
| 6 - To understand illegal transactions in customs transactions and the penalties arising from illegal transactions and objection methods to penalties | 1 - 2 - 3 - | A - C - |
| 7 - To be able to understand and apply customs practices in export, import and free zones | 1 - 2 - 3 - | A - C - |
| 8 - To be able to present and declare incoming goods to the customs | 1 - 2 - 3 - | A - C - |
| 9 - To get practical knowledge on determination of the value of incoming goods to the customs according to national and international rules | 1 - 2 - 3 - | A - C - |
| 10 - To comprehend the procedure to become customs broker and broker assistant and their functions | 1 - 2 - 3 - | A - C - |
| Öğretim Yöntemleri: | 1:Lecture 2:Question-Answer 3:Discussion |
| Ölçme Yöntemleri: | A:Testing C:Homework |
Ders Akışı
| Hafta | Konular | ÖnHazırlık |
|---|---|---|
| 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 |
Kaynaklar |
||
|---|---|---|
| Ders Notu |
Customs Law and Regulation No. 4458 |
|
| Ders Kaynakları |
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, |
|
Döküman Paylaşımı |
|---|
Dersin Program Çıktılarına Katkısı
| No | Program Öğrenme Çıktıları | KatkıDüzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
Değerlendirme Sistemi
| YARIYIL İÇİ ÇALIŞMALARI | SIRA | KATKI YÜZDESİ |
|---|---|---|
| AraSinav | 1 | 60 |
| KisaSinav | 1 | 15 |
| KisaSinav | 2 | 15 |
| Odev | 1 | 10 |
| Toplam | 100 | |
| Yıliçinin Başarıya Oranı | 50 | |
| Finalin Başarıya Oranı | 50 | |
| Toplam | 100 |