| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | Gİ304 | Gümrük Vergi Tarife Cetveli II | Compulsory | 3 | 6 | 4 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| It is aimed to teach Customs Tax Types, Customs Regimes and Tax Practices, Tax Practices, Factors that Create and Affect Tax. |
| Name of Lecturer(s) |
| Öğr. Gör. Fatmanur Yılmaz |
| Learning Outcomes |
| 1 | Recognize the basic legislation of international trade and tax regulations. | | 2 | will be able to master the classification of goods on international scale and related regulations. | | 3 | Knows the taxation principles in accordance with the classification of goods. | | 4 | Evaluate foreign trade policy measures on the basis of classification of goods. | | 5 | Apply customs duties and other regulations. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| Customs Tariff and Tax I |
| Recommended Optional Programme Components |
| - |
| Course Contents |
| The regulations of the Customs Legislation on taxes and practices, other relevant legislation, the Customs Tariff Schedule, and the local legislation on foreign trade policy implementations are the content of the course. |
| Weekly Detailed Course Contents |
|
| 1 | Circulation Documents and Related Legislation | | | | 2 | Documents of Origin and Related Legislation | | | | 3 | Factors Affecting Customs Taxes | | | | 4 | Customs Value | | | | 5 | Customs Inspections by Tariff | | | | 6 | Taxes and Funds Subject to Foreign Trade Transactions | | | | 7 | Customs Regimes and Tax Practices | | | | 8 | Mid-term Exam | | | | 9 | Import Regime Decision and Annex Lists | | | | 10 | Mail, Food Processing, Border Trade | | | | 11 | Tax Applications | | | | 12 | Tariff Applications | | | | 13 | Tax Return | | | | 14 | Audits After Completion of Transactions | | | | 15 | End-of-term exam | | |
|
| Recommended or Required Reading |
| Customs Regulation, Annexes, Related Communiqués and Decisions
Customs Law |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 50 | | Homework | 1 | 50 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | | Work Placement(s) | | - |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Self Study | 2 | 10 | 20 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 10 | 10 |
| Homework | 5 | 15 | 75 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 5 | 4 | 5 | 2 | 3 | 4 | 2 | 3 | | LO2 | 2 | 4 | 3 | 2 | 3 | 4 | 1 | 3 | 4 | | LO3 | 4 | 2 | 4 | 3 | 2 | 3 | 3 | 5 | 2 | | LO4 | 3 | 3 | 1 | 2 | 2 | 3 | 2 | 3 | 3 | | LO5 | 3 | 2 | 4 | 3 | 3 | 4 | 4 | 4 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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