COURSE SYLLABUS

FOREING TRADE PROCEDURES AND TAXES

1	Course Title:	FOREING TRADE PROCEDURES AND TAXES
2	Course Code:	MLY3403
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	5
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. ADNAN GERÇEK
16	Course Lecturers:	Prof.Dr. Adnan Gerçek
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi İİBF Maliye Bölümü Görükle Kampüsü, Nilüfer/BURSA E-posta: agercek@uludag.edu.tr Telefon: 0224 294 10 72
18	Website:
19	Objective 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.
20	Contribution of the Course to Professional Development	It contributes to the proficiency of knowing the general operation and taxation process in order to improve the professional skills of the students in the field of foreign trade.

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 the Turkish foreign trade system, customs regimes and customs procedures;
4	To be able to distinguish the features of fiscal obligations and incentives for foreign trade;
5	To be able to explain the features, basic elements and taxation process of customs tax;
6	To be able to analyze customs misdemeanors and penalties and solutions of customs disputes;

22	Course Content:

Week	Theoretical	Practical
1	Basic concepts of foreign trade: International rules and agreements relating to foreign trade; Turkey’s preferential trade relations
2	Type of delivery in foreign trade: INCOTERMS and its features; The nature, groups and explanation of the delivery types
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	Documents that use in foreign trade: Commercial Documents; Official Documents; Transport Documents; Insurance Documents and Finance Documents
5	Turkish Foreign Trade Legislation and Related Institutions: export, import, free zones, standardization in foreign trade, Institutions and organization relating to foreign trade
6	Foreign trade and customs procedures: Export and import stages; Customs approved transactions; Customs clearance process
7	Customs Regimes: Customs Regimes with No Economic Effect; Access to Free Movement, Export regime and Transit regime
8	Economically Effective Customs Regimes: Customs warehouse regime; Inward processing regime; Processing regime under customs control; Temporary import regime; Outward processing regime
9	Fiscal obligations received from foreign trade; Customs Tax and similar obligations; Equivalent obligations; Expenditure taxes and Funds
10	Incentives for Foreign Trade: VAT Exemption and Refund in Export; State Aids for Export and their implementation
11	Development of Customs Tax and Its Basic Elements: Features of Customs Law; Subject and Obligation of Customs Tax, Incident causing tax, Base, Tariff, Exemptions and Exceptions
12	Taxation Process in Customs Tax: Assessment, notification and finalization of customs tax, collection; Elimination of Customs duty
13	Customs Misdemeanors and Penalties: Customs misdemeanors and elements; Customs misdemeanors and penalties causing tax loss; Customs misdemeanors and penalties that cause irregularities
14	Customs Disputes and Solutions: Concept and scope of customs dispute; Administrative remedies of customs disputes; Judicial resolution of customs disputes

23	Textbooks, References and/or Other Materials:	1. Adnan Gerçek, Dış Ticaret İşlem ve Vergilendirmesi, Bursa: Ekin Basım Yayın Dağıtım, 2020. 2. Ufuk Selen, Gümrük İşlemleri ve Vergilendirilmesi, 10. baskı, Bursa: Ekin Basım Yayın Dağıtım, 2020. 3. Yaser Gürsoy, Dış Ticaret İşlemleri Yönetimi, 12. baskı, Bursa: Ekin Basım Yayın Dağıtım, 2018. 4. Ferudun Kaya, Dış Ticaret İşlemleri Yönetimi, 6. baskı, İstanbul: Beta Basım Yayın Dağıtım A.Ş., 2017. 5. Özgecan Gök, Gümrük Vergisinden Kaynaklanan Uyuşmazlıklar, Ankara: Yetkin Yayınları, 2019.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are made with multiple choice test questions, right-wrong questions, completion questions, short-answer written questions and small calculation questions.
Information	This course is evaluated with a relative evaluation system.

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	25	25
Others	0	0	0
Final Exams	1	35	35
Total WorkLoad			144
Total workload/ 30 hr			4,8
ECTS Credit of the Course			5

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ1	PQ2	PQ3	PQ4	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10
LO1	4	2	3	3	4	3	3	2	4	2
LO2	3	3	4	4	4	2	2	3	3	3
LO3	4	2	4	3	3	3	4	4	2	2
LO4	4	4	3	2	4	2	2	2	4	3
LO5	3	3	4	4	2	3	3	3	2	2
LO6	4	4	3	3	3	2	2	4	3	3

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High