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 |
| 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 | 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 - |
| Öğretim Yöntemleri: | 3:Discussion 2:Question-Answer 1:Lecture |
| Ölçme Yöntemleri: | C:Homework A:Testing |
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, |
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Döküman Paylaşımı |
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Dersin Program Çıktılarına Katkısı
| No | Program Öğrenme Çıktıları | KatkıDüzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
Değerlendirme Sistemi
| YARIYIL İÇİ ÇALIŞMALARI | SIRA | KATKI YÜZDESİ |
|---|---|---|
| Odev | 1 | 10 |
| AraSinav | 1 | 70 |
| KisaSinav | 1 | 10 |
| KisaSinav | 2 | 10 |
| Toplam | 100 | |
| Yıliçinin Başarıya Oranı | 50 | |
| Finalin Başarıya Oranı | 50 | |
| Toplam | 100 |
AKTS - İş Yükü
| Etkinlik | Sayısı | Süresi(Saat) | Toplam İş yükü(Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 130 | ||
| Toplam İş Yükü /25(s) | 5.2 | ||
| Dersin AKTS Kredisi | 5.2 |