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Customs Clearance of Foreign Economic Operations

Major: Management
Code of Subject: 6.073.05.E.149
Credits: 4
Department: Foreign Trade and Customs
Lecturer: Zaverbnyj Andrij Stepanovytch, PhD
Semester: 5 семестр
Mode of Study: денна
Learning outcomes:
After completing the course the student should:
- know the essence of the basic concepts and categories of the custom registration of external economic operations;
- know the procedure of goods and vehicles movement across the border of the country, levying and collecting fees, charges;
- assess the economic efficiency of the implementation of customs operations company;
- provide management decisions in customs clearance of foreign operations;
- know the main stages of the customs clearance of foreign operations;
- be able to carry out customs clearance of foreign operations;
- apply the practical skills of customs clearance in the realization of foreign trade operations.
Required prior and related subjects:
- prerequisites: Foreign economic activity of enterprise
- co-requisites: Custom Audit
Summary of the subject:
The subject, content discipline, its structure and methods of study. Legal regulation of customs clearance of foreign operations. Customs control and customs clearance of foreign operations. Place and time of customs clearance of foreign trade operations. Simplified customs clearance procedures. The procedure of calculation and payment of customs duties. Stages of customs clearance of foreign operations. Customs clearance investment. Customs clearance of barter. Customs clearance of tolling. Customs clearance of goods that contain intellectual property. Responsibility for violation of the customs legislation during the customs clearance of foreign trade operations.
Recommended Books:
1. Кузьмін О.Є. Митна справа: навч. посібник-практикум / О.Є.Кузьмін, О.Г.Мельник, О.Ю.Григор’єв, А.О.Босак, К.О.Дорошкевич, А.В.Тодощук, М.Г.Книш, О.О.Маслак; За заг. ред. проф. О.Є. Кузьміна. — Київ: Каравела, 2014. — 232с.
2. Босак А.О., Григор’єв О.Ю., Скибінський О.С., Тодощук А.В. Митне обслуговування транспортних перевезень: Навчальний посібник — Львів: «Новий світ-2000», 2009. – 476 с.
3. Гребельник О.П. Митна справа: підручник / О.П. Гребельник; К.: ЦУЛ.-2014. - 472 с.
4. Митне оформлення товарів та транспортних засобів: Навч. пос. Шершун А.А. - К.: Кондор, 2007. – 330 с.
Assessment methods and criteria:
- current control (40%) : control work, independent works, verbal questioning;
- final control (60%) : testing (40%), verbal answer (20%).