EENI Global Business School
Customs Procedures (Import/Export)

Syllabus of the Subject: Customs Procedures (Foreign Trade).

  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.
    1. Customs valuation in the European Union (EU)
  13. Classification of goods
  14. TARIC (Integrated Tariff of the Community)
  15. Customs agents
  16. Case Study:
    1. Market Access database
    2. China Customs
    3. European Customs Union (EU)
    4. New Union Customs Code
    5. European Union-Turkey Customs Union
  17. Convention Relating to Temporary Admission (Istanbul Convention)
  18. Customs Convention on Containers (CCC, UN)
  19. World Customs Organisation (WCO)
  20. Customs and the World Trade Organisation (WTO)
  21. Trade Facilitation
    1. WTO Trade Facilitation Agreement (TFA)
    2. World Customs Organisation (WCO)
    3. Revised Kyoto Convention (RKC)
    4. International Convention on the Harmonization of Frontier Controls of Goods (UNECE)

The objectives of the Subject “Customs Procedures” are to:

  1. Understand the role and functioning of Customs and the role of a customs agent
  2. Analyse the different customs procedures, products classification methods and learn to complete the Customs documents
  3. Become familiar with the import procedures and analyse the existing customs procedures
  4. Know how to identify and distinguish the non-tariff measures (technical and non-technical) in foreign trade (Import, Export)
  5. Understand the role of the World Customs Organisation and the World Trade Organisation (WTO)
  6. Know the main regional integration processes in the world: MERCOSUR, Andean Community, Central American Integration System, ASEAN, Gulf Cooperation Council (GCC), Arab Maghreb Union, ECOWAS, WAEMU, ECCAS, CEMAC, SADC, EAC, and IGAD

In addition, we are going to studying the importing products process into the European Union.

  1. The student will learn how to dispatch products for free circulation and consumption
  2. We will also go through all the stages from the moment that the products arrive at the port of entry till they are ready for sale
  3. We will study the main customs procedures as well
The Subject “Customs Proceduresbelongs to the following Online Higher Education Programs taught by EENI Global Business School:
  1. Courses: Export Assistant, Foreign Trade Management
  2. Masters: International Business, Foreign Trade and Marketing, International Transport, Export Back Office
  3. Doctorates: Global Logistics, World Trade
  4. Diploma: International Trade

E-learning Doctorates and Masters in International Business

Learning materials in Courses, Masters, Doctorates in International Business in English or Study, Master in International Business in French Douanes Study Master Doctorate Business in Spanish Aduanas Masters Foreign Trade in Portuguese Alfandegas

Credits of the Subject “Customs Procedures”: 4 ECTS.

Area of Knowledge: Foreign trade.

Sample of the Subject - Customs Procedures:

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Description of the Subject: Customs Procedures.

In this subject; we will study the functioning of the Customs authorities, the customs procedures and the various duties imposed by the Customs.

  1. To place the products under a certain customs procedure; it is necessary to identify their destination country and the customs classification
  2. To classify products means to assign them a classification code in agreement with the existing international regulations
  3. The classification code determines the customs duty, and the customs tariffs applied
  4. 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 the Combined Nomenclature, which is necessary find out the export products subject to special treatment
  5. The New Community Customs Code (EU) contains the general customs rules and procedures applicable in foreign trade between the European Union members and the third countries

Trade Facilitation Agreement (TFA) World Trade Organization (WTO)

Related subjects to Customs Procedures:

  1. Non-tariff Measures
  2. Sanitary and Phytosanitary Measures (SPS)
  3. Technical Barriers to Trade (TBT)
  4. Pre-shipment Inspection
  5. Anti-dumping Measures and Safeguards
  6. Import Licensing and Quotas

Intellectual Property Rights (TRIPS)

  1. World Intellectual Property Organisation (WIPO)

Sample of the Subject - Customs Procedures:
Customs Procedures (Foreign Trade) Origin of Goods

Inspection Control

When products arrive at the European Union (EU) 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.

International Convention on the Harmonization of Frontier Controls of Goods. Economic Commission for Europe

Summary Declaration

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

Most-Favoured-Nation Treatment (World Trade Organisation)

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 declaring must sign the Single Administrative Document.


The 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 and the World Trade Organisation (WTO) . Rules of origin. Tariffs. Import licensing procedures. Customs Valuation

ATA System

ATA is a system enabling 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: 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 production cost) to gain a competitive advantage over other exporters. Dumping is considered an unfair trade practice under the General Agreement on Tariffs and Trade and the World Trade Organisation agreements.

National governments regulate dumping through the imposition of anti-dumping duties.

COMESA Custom Union

Regional Integration processes.

Customs and integration in Asia.

  1. ASEAN Free-Trade Area (AFTA)
  2. Asia-Pacific Trade Agreement (APTA)
  3. Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)
  4. Bay of Bengal Initiative (BIMSTEC)
  5. Indian-Ocean Rim Association (IORA)
  6. Eurasian Economic Community (EurAsEC) - Succeeded by the Eurasian Economic Union (EAEU)
  7. South Asian Association for Regional Cooperation (SAARC)
  8. Oceania Customs Organisation (OCO)

Customs and integration in Europe.

  1. European Free Trade Association (EFTA)
  2. Black Sea Economic Cooperation (BSEC)
  3. Regional Organisation for Democracy and economic development
  4. Economic Cooperation Organisation (ECO)
  5. Central European Free Trade Agreement (CEFTA)

Customs and integration in Latin America.

  2. Latin American Integration Association (ALADI)
  3. Andean Community
  4. North American Free Trade Agreement (NAFTA)
  5. Central American Integration System (SICA)
  6. Brazilian Customs

Customs and integration in Africa and the Middle East.

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

Colon Free Zone

Customs Code, European Union (Goods Receipt, Declarations and Simplifications)

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