Customs Procedures (Import-Export)

EENI- School of International Business

Subject Subject (Course): 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
    - The European Union-Turkey Customs Union
  17. The World Customs Organisation
  18. Customs and the World Trade Organisation (WTO)

Objectives of the subject - Customs Procedures:

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


Subject “Customs Procedures” is studied...
  1. Professional Master's Program in International Business
  2. Master in Foreign Trade and International Marketing (e-learning)
  3. Diploma in International Trade
  4. Foreign trade management Course

Languages of study: English or French Douanes Spanish Aduanas Portuguese Alfandegas

Credits of the subject “Customs Procedures”: 4 ECTS/2 AC.

Area of Knowledge: Foreign trade.

Sample of the subject - Customs Procedures:

Description Subject Description: (Customs Procedures).

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

  1. To place products under a certain customs procedure; it is necessary to set up their country of destination and 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 customs duty and 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 Combined Nomenclature, which is necessary find out export products subject to special treatment.
  5. 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 subject - Customs Procedures:

Also, we are going to studying the process of importing products 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 products arrive at the port of entry till they are ready for sale.
  3. We will study the main customs procedures as well.

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.

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 authorisation).

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 the production) 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 Organisation 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. ASEAN Free Trade Area (AFTA)
  2. Asia-Pacific Trade Agreement (APTA)
  3. Trans-Pacific Agreement (TPP)
  4. Bay of Bengal Initiative (BIMSTEC)
  5. Indian-Ocean Rim Association (IORA)
  6. Eurasian Economic Community (EurAsEC)
  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)
  6. European Union-Turkey Customs Union

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. Customs of Brazil

Customs and integration in Africa & 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)

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