International Trade (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:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

TR-EN

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

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) To have theoretical and practical knowledge at the basic level supported by textbooks, application tools and other resources with current knowledge in the field based on the qualifications gained at the secondary level.
2) - To gain the ability to use the theoretical and practical knowledge at the basic level at an advanced level or at the same level in the same field. - To be able to interpret and evaluate the data by using the basic knowledge and skills acquired in the field, to identify and analyze the problems, to develop solutions based on evidence.
3) - To be able to convey his / her thoughts on basic knowledge and skills at the level of written and verbal communication. - To share his / her thoughts and solutions to the problems related to his / her field with experts and non-experts. - To be able to follow information in the field and communicate with colleagues by using a foreign language at least at a level of European Language Portfolio A2 General Level. - To be able to use information and communication technologies together with computer software at the basic level of European Computer Driving License required by the field.
4) - To be able to evaluate the basic knowledge and skills acquired in the field with a critical approach, to determine and meet the learning needs. - To be able to direct his / her education to an advanced level of education in the same field or to a profession at the same level. - Not to have gained awareness of lifelong learning.
5) - To have social, scientific, cultural and ethical values in the stages of collecting, applying and announcing the data related to the field. - To have sufficient awareness of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety.
6) - To be able to conduct a basic level study independently. - To be able to take responsibility as a team member to solve unforeseen complex problems encountered in the applications related to the field. - To be able to carry out activities for the development of employees working under their responsibility within the framework of a project.
7) - To have advanced theoretical and practical knowledge supported by textbooks containing current information in the field, application tools and other resources.
8) To be able to use the advanced theoretical and practical knowledge acquired in the field. - Interpret and evaluate data using the advanced knowledge and skills acquired in the field, identify problems, analyze, develop solutions based on research and evidence.
9) - To be able to inform the relevant persons and institutions about the related subjects; transfer ideas and solutions to problems in written and orally. - To share his / her thoughts and solutions to the problems related to the field with the experts and non-experts by supporting them with quantitative and qualitative data. -To be able to organize and implement projects and activities for the social environment in which he / she lives with a sense of social responsibility. - To follow the information in his / her field and to communicate with his / her colleagues by using a foreign language at least at the European Language Portfolio B1 General Level. - To be able to use information and communication technologies together with computer software at the Advanced Level of European Computer Driving License required by the field. - To act in accordance with social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field. - To have sufficient awareness about the universality of social rights, social justice, quality culture and protection of cultural values, environmental protection, occupational health and safety.
10) - To be able to critically evaluate the advanced knowledge and skills acquired in the field, - Identify learning needs and direct learning. - To develop positive attitudes about lifelong learning.
11) To act in accordance with social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field. - To have sufficient awareness about the universality of social rights, social justice, quality culture and protection of cultural values, environmental protection, occupational health and safety
12) - To be able to conduct an advanced study independently. - To be able to take responsibility as an individual and as a team member to solve unforeseen complex problems encountered in the applications related to the field. - To be able to plan and manage activities for the development of employees working under their responsibility.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	To have theoretical and practical knowledge at the basic level supported by textbooks, application tools and other resources with current knowledge in the field based on the qualifications gained at the secondary level.	3
2)	- To gain the ability to use the theoretical and practical knowledge at the basic level at an advanced level or at the same level in the same field. - To be able to interpret and evaluate the data by using the basic knowledge and skills acquired in the field, to identify and analyze the problems, to develop solutions based on evidence.	4
3)	- To be able to convey his / her thoughts on basic knowledge and skills at the level of written and verbal communication. - To share his / her thoughts and solutions to the problems related to his / her field with experts and non-experts. - To be able to follow information in the field and communicate with colleagues by using a foreign language at least at a level of European Language Portfolio A2 General Level. - To be able to use information and communication technologies together with computer software at the basic level of European Computer Driving License required by the field.	5
4)	- To be able to evaluate the basic knowledge and skills acquired in the field with a critical approach, to determine and meet the learning needs. - To be able to direct his / her education to an advanced level of education in the same field or to a profession at the same level. - Not to have gained awareness of lifelong learning.	3
5)	- To have social, scientific, cultural and ethical values in the stages of collecting, applying and announcing the data related to the field. - To have sufficient awareness of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety.	4
6)	- To be able to conduct a basic level study independently. - To be able to take responsibility as a team member to solve unforeseen complex problems encountered in the applications related to the field. - To be able to carry out activities for the development of employees working under their responsibility within the framework of a project.	4
7)	- To have advanced theoretical and practical knowledge supported by textbooks containing current information in the field, application tools and other resources.	2
8)	To be able to use the advanced theoretical and practical knowledge acquired in the field. - Interpret and evaluate data using the advanced knowledge and skills acquired in the field, identify problems, analyze, develop solutions based on research and evidence.	2
9)	- To be able to inform the relevant persons and institutions about the related subjects; transfer ideas and solutions to problems in written and orally. - To share his / her thoughts and solutions to the problems related to the field with the experts and non-experts by supporting them with quantitative and qualitative data. -To be able to organize and implement projects and activities for the social environment in which he / she lives with a sense of social responsibility. - To follow the information in his / her field and to communicate with his / her colleagues by using a foreign language at least at the European Language Portfolio B1 General Level. - To be able to use information and communication technologies together with computer software at the Advanced Level of European Computer Driving License required by the field. - To act in accordance with social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field. - To have sufficient awareness about the universality of social rights, social justice, quality culture and protection of cultural values, environmental protection, occupational health and safety.	3
10)	- To be able to critically evaluate the advanced knowledge and skills acquired in the field, - Identify learning needs and direct learning. - To develop positive attitudes about lifelong learning.	3
11)	To act in accordance with social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field. - To have sufficient awareness about the universality of social rights, social justice, quality culture and protection of cultural values, environmental protection, occupational health and safety	4
12)	- To be able to conduct an advanced study independently. - To be able to take responsibility as an individual and as a team member to solve unforeseen complex problems encountered in the applications related to the field. - To be able to plan and manage activities for the development of employees working under their responsibility.	4

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