Customs Procedures (Import export)

EENI - Business School

Learning unit: Customs procedures (Foreign Trade). Syllabus:

  1. Introduction to the customs procedures.
  2. Functions of customs.
  3. Customs clearance.
  4. Examination of Goods.
  5. Customs Treatment or Use of Goods.
  6. Summary declaration.
  7. Release for Free Circulation.
  8. Dispatch for Consumption.
  9. Import Procedures.
  10. VAT Payable on Imported Goods.
  11. Single Administrative Document
  12. Origin of goods. Customs legislation.
       - Customs valuation in the European Union (EU).
  13. Classification of goods.
  14. TARIC (Integrated Tariff of the Community).
  15. Customs agents.
  16. Case study:
       - Market Access Database.
       - Customs of China
       - European Union - Turkey Customs Union
  17. The World Customs Organization
  18. Customs and the World Trade Organization

Objectives of the learning unit - Customs Procedures:

  1. Understand the role and functioning of customs and the role of a customs agent.
  2. Analyze different customs procedures, methods of products classification and learn to complete the customs documents.
  3. Become familiar with import procedures and analyze the existing customs procedures
  4. Understand the role of the World Customs Organization and the World Trade Organization
  5. Know the regional integration processes: the MERCOSUR, the Andean Community, Central American Integration System, the ASEAN, the Gulf Cooperation Council (GCC), the Arab Maghreb Union, ECOWAS, WAEMU, ECCAS, CEMAC, SADC, EAC, IGAD...
This learning unit "Customs Procedures" is part of the:
  1. Master in International Business
  2. Master in Foreign Trade and International Marketing
  3. Diploma in International trade
  4. Foreign trade management Course

Languages of study: En or Fr Douanes En Aduanas Pt Alfandegas

Area of Knowledge: Foreign trade

Sample of the learning unit - Customs Procedures:

Learning unit summary - (Customs Procedures)

In this learning unit we will study the functioning of the customs authorities, customs procedures and the various duties imposed by these.

In order to place products under a certain customs procedure, it is necessary to set up their country of destination and customs classification.

To classify products means to assign them a classification code in Agreement with the existing international regulations. Customs duty is determined by the classification code and customs tariffs applied. On the basis of the Combined Nomenclature and customs duty, the European Union has established the Integrated Tariff of the community (TARIC), which offers a further classification under Combined Nomenclature, which is necessary find out export products subject to special treatment.

The Community Customs Code contains the general customs rules and procedures applicable in foreign trade between the European Union members and third countries.

Sample of the learning unit - Customs Procedures:

Also, we are going to study the process of importing products into the European Union. You will learn how to dispatch products for free circulation and for consumption. We will also go through all the stages from the moment products arrive at the port of entry till they are ready for sale. We will study the main customs procedures as well.

Inspection Control
When products arrive into the European Union (EU), in order to be imported they are inspected and checked by the customs authorities until a relevant customs procedure for these products is established. The products may be taken to be stored in a customs warehouse without payment of import duties or being re-exported. The responsible for taking the products through the customs is the carrier.

Summary Declaration
When the products arrive to the European Union (EU), they must be taken to the customs authorities for inspection. This is done by presenting a declaration which contains all necessary information for the identification of the products. Without the declaration, the products cannot be cleared (unless under an express authorization).

Most-Favoured-Nation Treatment

Customs of China:
Customs of China

Single Administrative Document
The Single Administrative Document (SAD) is the declaration form used in the European Union for declaring products for any of the customs procedures. The declaration must be made by the importer / exporter or the agent. The Single Administrative Document must be signed by the declarant.

Value Added Tax (VAT) is chargeable on imported products in addition to any customs and excise duties to which the products may be liable.

Customs International Trade WTO

The ATA system. The ATA is a system enabling the free movement of export products across frontiers and their temporary admission into a Customs territory with release from duties and taxes. The export products are covered with only one document: The ATA carnet

Dumping is the practice of selling a product in a foreign market at an unfairly low price (a price which is lower than the cost in the home market, or lower than the cost of production) in order to gain a competitive advantage over other exporters. Dumping is considered an unfair trade practice under the General Agreement on Tariffs and Trade and World Trade Organization agreements.

Dumping is regulated by national governments through the imposition of anti-dumping duties.

COMESA Custom Union

Regional integration processes.

Customs and Integration in Asia

  1. The ASEAN Free Trade Area (AFTA)
  2. The Asia - Pacific Trade Agreement (APTA)
  3. The Trans-Pacific Agreement (TPP)
  4. The Bay of Bengal Initiative (BIMSTEC)
  5. The Indian Ocean Rim Association (IORA)
  6. The Eurasian Economic Community (EurAsEC)
  7. The South Asian Association for Regional Cooperation (SAARC)
  8. The Oceania Customs Organization (OCO)

Customs and Integration in Europe

  1. The European Free Trade Association (EFTA)
  2. The Black Sea Economic Cooperation (BSEC)
  3. The Regional Organization for Democracy and economic development
  4. The Economic Cooperation Organization (ECO)
  5. The Central European Free Trade Agreement (CEFTA)
  6. European Union - Turkey Customs Union

Customs and Integration in Latin America

  2. The Latin American Integration Association (ALADI)
  3. The Andean Community
  4. The North American Free Trade Agreement (NAFTA)
  5. The Central American integration system (SICA)

Customs and Integration in Africa & Middle East

  1. The Arab Maghreb Union (AMU)
  2. The Economic Community of West African States (ECOWAS)
  3. The West African Economic and Monetary Union (WAEMU)
  4. The Intergovernmental Authority on Development (IGAD)
  5. The East African Community (EAC)
  6. The Common Market for Eastern and Southern Africa (COMESA)
  7. The Arab Mediterranean Free Trade Agreement (FTA)
  8. The Community of Sahel-Saharan States (CEN-SAD)
  9. The Economic Community of Central African States (ECCAS)
  10. The Cooperation Council for the Arab States of the Gulf (GCC)

Colon Free Zone

EENI Business School