1	Course Title:	FOREING TRADE PROCEDURES AND TAXES
2	Course Code:	MAL3403
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:	e-mail: agercek@uludag.edu.tr iş tel: 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

21

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; 6 To be able to analysis customs tax disputes, penalties, and solution process;

22	Course Content:

Week	Theoretical	Practical
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 (Midterm Exam)
8	Effective non-economic customs regimes: Free circulation, Exportation and transit regime
9	Foreign trade taxes and obligations and facilities; incentives in foreign trade, VAT exception, Government aids and loans
10	Development of customs duty, theoretical principles, nature and characteristics; Effects of customs duties
11	Scope of Customs Art; its taxpayer and tax base, inclusions and exclusions, Exceptions and exemptions
12	Rules of origin for customs applications, Customs value of goods and Customs Tariff
13	Taxation process of customs duty: tax calculation, process notification, tax assessment and collection of customs tax
14	Customs crimes and penalties, customs tax disputes and solution process.

23	Textbooks, References and/or Other Materials:	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
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
Information

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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

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 LO1 0 0 0 0 0 0 0 2 4 0 2 0 LO2 0 0 0 0 0 0 0 1 3 0 2 0 LO3 0 0 0 0 0 0 0 2 3 0 1 0 LO4 0 0 0 0 0 0 0 2 4 0 2 0 LO5 0 0 0 0 0 0 0 1 3 0 1 0 LO6 0 0 0 0 0 0 0 1 3 0 2 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High