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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | Gi401 | Taxation and Incentives in Foreign Trade | Compulsory | 4 | 7 | 5 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | Gaining knowledge and skill about legal foundations of foreign trade transactions equipping ability to interpret customs process and customs regimes and obtain to discerning related procedures of customs duties. | | Name of Lecturer(s) | | Bölüm Öğretim Üyeleri | | Learning Outcomes | | 1 | To be able to understand basis concept and rules relating to foreign trade | | 2 | To be able to analysis types of delivery and payment relatively | | 3 | To be able to explain Turkish foreign trade system, process and procedures | | 4 | To be able to distinguish facilities of foreign trade taxes and obligations | | 5 | To be able to explain basic elements of custom duty, features and functions |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | Basis concept relating to foreign trade: International rules and agreements relating to foreign trade Turkey?s preferential trade relations.Type of delivery in foreign trade: What is INCOTERMS?, Nature, groups ant explanation of types of delivery.Types of payment in foreign trade: Cash payment, Payment against good, Payment against documents, Payment on letter of credit, Draft payment. Exchange transactions in foreign trade .Turkish foreign trade system: export, import, free zones, standardization in foreign trade, Institutions and organization relating to foreign trade. Foreign trade procedures and process: Export stages Import stages Customs regimes in Turkey. .Documents that use in foreign trade: Commercial Documents Official Documents Transport Documents Insurance Documents and Finance Documents. Effective economic customs regimes: Customs warehousing Inward processing regime Processing under customs control Temporary import regime Outward processing regime. Effective non-economic customs regimes: Free circulation, Exportation and transit regime .Foreign trade taxes and obligations and facilities incentives in foreign trade, VAT exception, Government aids and loans | | Weekly Detailed Course Contents | |
| 1 | Basis concept relating to foreign trade: International rules and agreements relating to foreign trade Turkey?s preferential trade relations | | | | 2 | Type of delivery in foreign trade: What is INCOTERMS?, Nature, groups ant explanation of types of delivery | | | | 3 | Types of payment in foreign trade: Cash payment, Payment against good, Payment against documents, Payment on letter of credit, Draft payment. Exchange transactions in foreign trade | | | | 4 | Turkish foreign trade system: export, import, free zones, standardization in foreign trade, Institutions and organization relating to foreign trade | | | | 5 | Foreign trade procedures and process: Export stages Import stages Customs regimes in Turkey | | | | 6 | Documents that use in foreign trade: Commercial Documents Official Documents Transport Documents Insurance Documents and Finance Documents | | | | 7 | Effective economic customs regimes: Customs warehousing Inward processing regime Processing under customs control Temporary import regime Outward processing regime | | | | 8 | Mid-term exam | | | | 9 | Effective non-economic customs regimes: Free circulation, Exportation and transit regime | | | | 10 | Foreign trade taxes and obligations and facilities incentives in foreign trade, VAT exception, Government aids and loans | | | | 11 | Development of customs duty, theoretical principles, nature and characteristics Effects of customs duties | | | | 12 | Scope of Customs Art its taxpayer and tax base, inclusions and exclusions, Exceptions and exemptions | | | | 13 | Rules of origin for customs applications, Customs value of goods and Customs Tariff | | | | 14 | Taxation process of customs duty: tax calculation, process notification, tax assessment and collection of customs tax | | | | 15 | Customs crimes and penalties, customs tax disputes and solution process | | | | 16 | End-of-term exam | | |
| | Recommended or Required Reading | | 1. Nevzat Saygılıoğlu - Adnan Gerçek, Dış Ticaret ve Gümrük: Kurallar, İşlemler ve Vergileme, Ankara: Yaklaşım Yayınları, 2007
2. Ufuk Selen, Gümrük İşlemleri ve Vergilendirilmesi, Bursa: Ekin Yayınevi, 2012
3. O. Barbaros Kemer, Dış Ticaret İşlemleri: Teori ? Uygulama, İstanbul: Alfa Aktüel, 2010 | | Planned Learning Activities and Teaching Methods | | | Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | 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 | | Turkish | | Work Placement(s) | | None |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 2 | 2 | | Attending Lectures | 14 | 3 | 42 | | Self Study | 10 | 6 | 60 | | Individual Study for Mid term Examination | 1 | 10 | 10 | | Individual Study for Final Examination | 1 | 35 | 35 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 4 | 4 | 3 | 4 | 3 | 3 | 5 | 2 | 3 | | LO2 | 2 | 3 | 3 | 2 | 2 | 2 | 2 | 4 | 2 | | LO3 | 3 | 2 | 1 | 4 | 2 | 3 | 3 | 2 | 4 | | LO4 | 4 | 4 | 5 | 3 | 3 | 1 | 3 | 3 | 2 | | LO5 | 2 | 5 | 3 | 4 | 5 | 4 | 4 | 2 | 3 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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