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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

AKTS - İş Yükü

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