ITRD403 Customs OperationsIstanbul Okan UniversityDegree Programs Business Administration (English)General Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Business Administration (English)
Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

General course introduction information

Course Code: ITRD403
Course Name: Customs Operations
Course Semester: Spring
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 6
Language of instruction: TR-EN
Course Requisites:
Does the Course Require Work Experience?: No
Type of course: Department Elective
Course Level:
Bachelor TR-NQF-HE:6. Master`s Degree QF-EHEA:First Cycle EQF-LLL:6. Master`s Degree
Mode of Delivery: Face to face
Course Coordinator : Öğr.Gör. SAVAŞ ELMALI
Course Lecturer(s): Öğr.Gör. SAVAŞ ELMALI
Course Assistants:

Course Objective and Content

Course Objectives: The aim of this course is to teach the concepts related to a Customs Law, Customs Regulation, Decisions of Council of Ministers, Communiqués and other legislation in a simple and understandable language, and to enable the students in the field of International Trade to learn customs procedures and practices through examples. In order to assure the integration of our country with the EU and the world, it is necessary to absorb the import and export operations and to effectively prevent the possible disruptions in the implementation of our foreign trade policies at customs.
Course Content: The aim is to absorb the import and export operations of our country in order to integrate with the EU and the world and to show the possible defects in the export application in our foreign trade policies effectively.

Learning Outcomes

The students who have succeeded in this course;
Learning Outcomes
1 - Knowledge
Theoretical - Conceptual
1) • Gümrükle ilgili temel kavramlarnıı bilecek, mevzuat gerekliklerine hakim olacaklardır.
2) • Know the types and powers of representation in customs procedures and will act consciously in future business by assimilating the basic obligations of declaration.
3) • Learn the concept of customs approved process and use, determine the regime appropriate to the subject and economic purpose of the foreign trade process in the transition between the customs regimes and regimes.
4) • Learn the types of declarations, learn important information and rules related to the declaration, will be able to judge the documents to be added to the declaration according to the delivery method.
5) • Know the entry into force of the Turkish Customs Tariff Schedule, the issues to be considered in determining the tariff statistical position, understand what is the binding tariff information and its importance, and in what circumstances can they consider binding tariff information.
6) • Simplify the formalization of simplified procedures and simplify the procedures for the control of the declaration after the delivery of the goods.
7) • Know what the warehouse and temporary storage place, make their distinctions, understand the place and importance in customs operations and make use of their advantages.
8) • Learn the customs size of electronic commerce, will be able to judge the advantages of import and export with ETGB in fast cargo transportation and in which cases they can apply for fast cargo.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week Subject Related Preparation
1) • Describes the hierarchical structure of Turkish Customs Legislation • Explain the importance of statistics in foreign trade. • Explains the principles of the collection of customs duties. • Import and export. • Application details in international embargoes and customs. none
2) • Decision and customs status. • Customs duty and customs duties are detailed. • Tells the goods to be submitted to customs and subject to an approved process or use. • The concept of risk and Risk Control Management are explained. none
3) • Explain the structure of Turkish customs tariff scale. • Describes the basic principles of tariff classification. • Tariff refers to the rules of interpretation. • Describes the binding tariff information and details. Örnek olaylarla tarifenin önemi pekiştirilir.
4) • Describes customs regimes and compares the differences between regimes. • Explains economic effective customs regimes. • Compares the difference between customs regimes and other customs approved procedures and uses. • Details of the conditions for entry into the regime of goods
5) • Comprehends written, verbal and saving declaration forms. • Declaration of documents replacing the declaration. • Documents to be added to the declaration are explained. • According to the customs regime to which the declaration is subject, the information to be taken as a basis for control is explained. • The lines in the declaration control (Blue, Red, Yellow and Green) are compared.
6) Explain the purpose of customs, control methods and functions. • Explains how the customs administration is the coordinating center of international goods movements. • Explains the reason why the harmonization system is constructed and the reasons why classification should be collected under a single roof. • Explains why the linker tariff information is required, how to retrieve it, and in what circumstances. • Explains which documents to add to the declaration according to the regimes. • Explains the amendment and the cancellation of the declaration.
7) • Detailed methods of simplified methods. • Declaration of the declaration is made by means of the missing statement, simple statement and registration. • Clarifies the application of control after the declaration of the goods
8) • Explains the question of why the origin is required. • Explain which goods will gain origin in case of existence. • Explain the actions and labor which do not gain origin. • Explain the details of determining the origin of the goods produced in more than one country. • Describes the rules of origin for textiles and non-textile products. • Explains the origin certificate and clarifies cases where the submission is optional. • Explains PAMK and PAAMK cross-cumulation systems.
9) • Describes taxation specific and advalorem. • Explains Article 7 of the GATT and the Contract of Valuation. • Describes the sales price management of the same goods. • Describes the cost of sales of similar goods. • Describes the reduction method. • Explains the method of calculated asset. • Describes the last method.
10) • Describes the warehouse, explains the advantages of the warehouse. • Describes the types of private and general warehouses and explains the differences of the special warehouses according to their intended use. • Describes special cases for warehouses, identifies situations that require special equipment. • Lists the items that can be placed in the warehouse with permission. • Describes the customs warehouse regime. • Describes the conditions for opening of warehouse and temporary storage and permission requirements.
11) • Describes the development of fast cargo transportation in Turkey. • Lists the legal basis and regulatory items. • Explains the forms of free and paid statements. • Describe the method of declaration of individual shipments and different taxation system. • Describes classification based on risk assessments and pre-arrival declarations. • X-ray controls and physical examination processes are explained. • Frequent mistakes and important details of e-commerce posts Explain. • Explains the advantages of tax return advantage, cost advantage and bureaucratic transaction in export ETGBs.
12) • Discusses what can be considered as an exception, regardless of the value at the import stage. • Discusses which goods can be delegated in the context of the declaration, representation and representative for transports made within the scope of the ETGB by means of fast shipping. • Discusses the importance and advantages of exports under the ETGB in simplified method. • Understands the differences between warehouse and temporary storage. • Understands the importance of origin and explains why it is necessary. • Discusses which cases will gain the origin of the goods in case of existence, and which actions and labor will not bring origin.

Sources

Course Notes / Textbooks: Yrd. Doç. Dr. Abdulkadir Tekin
Öğr. Gör. Ümit Engin Tekin
Seçkin Akedemik ve Mesleki Yayınlar | 1nci Basım
ISBN: 978-975-02-4324-0
References: 4458 Sayılı Gümrük Kanunu- (04.11.1999 t. 23866 s. R.G.)
5911 Sayılı Gümrük Kanunu ile Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılmasına Dair Kanun- (07.07.2009 t. 27281 s. R.G.)
07.10.2009-27369 Gümrük yönetmeliği
07.10.2009 tarih, 27369 sayılı R.G yayımlanan, 2009/15481 Sayılı Bakanlar Kurulu Kararı
Gümrük Genel Tebliği (Posta ve Hızlı Kargo Taşımacılığı) (Seri No: 4) (10.03.2013 t. 28583 s. R.G.)

Course-Program Learning Outcome Relationship

Learning Outcomes

1

2

3

4

5

6

7

8

Program Outcomes
1) Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models
2) Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions
3) Recognize the importance of technological development, especially in information technologies, and utilize them in business administration
4) Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking
5) Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures
6) Fulfill their responsibility in teamwork and projects in businesses, and act as a leader
7) Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration
8) Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings
9) Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society
10) Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models
2) Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions
3) Recognize the importance of technological development, especially in information technologies, and utilize them in business administration
4) Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking
5) Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures
6) Fulfill their responsibility in teamwork and projects in businesses, and act as a leader
7) Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration
8) Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings
9) Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society
10) Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration

Learning Activity and Teaching Methods

Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Reading
Homework
Problem Solving
Q&A / Discussion
Case Study

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Homework
Application
Observation
Individual Project
Reporting

Assessment & Grading

Semester Requirements Number of Activities Level of Contribution
Midterms 1 % 50
Final 1 % 50
total % 100
PERCENTAGE OF SEMESTER WORK % 50
PERCENTAGE OF FINAL WORK % 50
total % 100

Workload and ECTS Credit Grading

Activities Number of Activities Workload
Course Hours 15 45
Study Hours Out of Class 15 90
Homework Assignments 1 2
Midterms 1 12
Final 1 22
Total Workload 171