MDST204 Basic Customs OperationsIstanbul Okan UniversityDegree Programs Foreign Trade General Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Foreign Trade
Associate TR-NQF-HE: Level 5 QF-EHEA: Short Cycle EQF-LLL: Level 5

General course introduction information

Course Code: MDST204
Course Name: Basic Customs Operations
Course Semester: Spring
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 7
Language of instruction: TR
Course Requisites:
Does the Course Require Work Experience?: No
Type of course: Compulsory
Course Level:
Associate TR-NQF-HE:5. Master`s Degree QF-EHEA:Short Cycle EQF-LLL:5. Master`s Degree
Mode of Delivery: Face to face
Course Coordinator : Öğr.Gör. MÜRÜVVET AKAR
Course Lecturer(s): Öğr.Gör. MÜRÜVVET AKAR
Course Assistants:

Course Objective and Content

Course Objectives: The aim of this course is to ensure that the intended students have knowledge
about the customs procedures and practices, the process of implementation, the
application conditions and the laws.
Course Content: During the course, components of foreign trade and national and international
trade rules will be defined. Global customs enforcement processes will be
discussed with laws, regulations, database surveys, educational videos, readings
and case studies. In addition, students will analyze the impact of customs
procedures and practices and the risks associated with them.

Learning Outcomes

The students who have succeeded in this course;
Learning Outcomes
1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) Knows customs tariffs and taxation methods in import and export
2) Explains customs regimes and forms of application
3) Fill in The Customs Declaration
4) Explains the declaration of origin and value
Competence to Work Independently and Take Responsibility

Lesson Plan

Week Subject Related Preparation
1) • Introduction to customs applications • Basic concepts about Customs • Purpose and scope of customs law Lecture notes
2) • Customs legislation • Exit customs office and entry customs office Lecture notes
3) • Rules of origin • Customs valuation methods • Assets in customs legislation • Asset declaration • Basic components of value and customs value Lecture notes
4) • Describe the summary declaration form in the countries • Explain who will make the customs declaration • Describe the reasons for the customs declaration • Explain the classification of summary declaration types • Definitions of the EORI system used in Europe • Describes custom-approved transaction or use Lecture notes
5) • Describe export regimes and practices • Temporary importation exploits • Define the exporting process • Describe the regime of processing under customs control • Describe the subjecting of products to a customs regime Lecture notes
6) • Explain the processing regime under customs control • Describe the commercial policies of countries • Temporary importation exploits • Describes the exporting process • Discuss trade policies Lecture notes
7) • Explains processing regime in the fores • Define the equivalent article term • Describes authority document • Explain the conditions of the processing regime in the fores • Explain conditional exemption and reimbursement system Lecture notes
8) Midterm exam
9) • Describes the processing regime of exclusion • Explain the authorization document required for the foreign processing regime • Explains export and re-import of products • Lists and explains exclusion processing regime documents Lecture notes
10) Define customs liability • Explain the payment of customs duties • Define customs tax types • Explains the Turkish customs tax system • Discuss the final project Lecture notes
11) • Open customs tariffs • Describes the harmony recipe • Describes the purpose of the harmony recipe • Explains the spread of the harmonized recipe • Describe the customs tariff statistical positions in the countries Lecture notes
12) • Explain and discuss the customs procedures of a sample company • Analyzes customs declaration of sample company • Explain the sample company's tariff usage • Explain the use of the customs regime of the sample company • Explain the calculation and payment of the customs tax of the sample company Lecture notes
13) • Presentation by project groups on how customs and trading practices of a tailor-made firm are implemented • Explain customs liability • Explain customs processing procedures • Explain how customs taxes are calculated • Analyzes the customs declaration Lecture notes
14) • Presentation by project groups on how customs and trading practices of a tailor-made firm are implemented • Explain customs liability • Explain customs processing procedures • Define customs tax Lecture notes
15) Final exam

Sources

Course Notes / Textbooks: Gümrük İşlemleri-Mevzuat Teori Uygulama Vergilendirme, Abdülkadir Tekin, Ümit Engin Tekin, Seçkin Yayınevi
References: Türk Gümrük Kanunu ve Mevzuatları
Avrupa Birliği Gümrük Kanunu ve Mevzuatları
İş Deneymi

Course-Program Learning Outcome Relationship

Learning Outcomes

1

2

3

4

Program Outcomes
1) Being knowledgeable in the field of foreign trade and knowing the various documents used
2) Having basic knowledge about export and customs legislation
3) Having the knowledge of associating foreign trade with logistics management
4) To have knowledge about international trade organizations and European Union
5) To have knowledge of foreign trade financing
6) To have the practice of researching and reporting information with graduation Project
7) Being conscious about Atatürk Principles and having knowledge about History of Turkish Revolution
8) To have basic knowledge in business administration and vision of international business
9) To have knowledge about basic methods used in financial accounting
10) Having effective communication skills in oral and written
11) Use at least one foreign language as scientific language

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Being knowledgeable in the field of foreign trade and knowing the various documents used 5
2) Having basic knowledge about export and customs legislation 5
3) Having the knowledge of associating foreign trade with logistics management
4) To have knowledge about international trade organizations and European Union 4
5) To have knowledge of foreign trade financing
6) To have the practice of researching and reporting information with graduation Project
7) Being conscious about Atatürk Principles and having knowledge about History of Turkish Revolution
8) To have basic knowledge in business administration and vision of international business
9) To have knowledge about basic methods used in financial accounting
10) Having effective communication skills in oral and written
11) Use at least one foreign language as scientific language

Learning Activity and Teaching Methods

Expression
Lesson
Q&A / Discussion

Assessment & Grading Methods and Criteria

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

Assessment & Grading

Semester Requirements Number of Activities Level of Contribution
Midterms 1 % 40
Final 1 % 60
total % 100
PERCENTAGE OF SEMESTER WORK % 40
PERCENTAGE OF FINAL WORK % 60
total % 100

Workload and ECTS Credit Grading

Activities Number of Activities Duration (Hours) Workload
Course Hours 1 3 3
Midterms 1 1 1
Final 1 1 1
Total Workload 5