Information Package / Course Catalogue
Taxation of Foreign Trade Transactions
Course Code: DIT213
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

In this course students to international trade Paid in transaction taxes and financial obligations, their basic premise and customs exemptions In foreign trade, including associations The provision of information in the field of taxation It is aimed. By the end of the period Kinder costs in terms of international goods supply It will know the most favorable tax treatment.

Course Content

In this course students to international trade Paid as customs regimes in operation tax and financial obligations, the tax basis of basic laws and regulations relating to foreign trade tax basic foreign trade, customs and tax concepts, financial obligations in the free zone procedure, The size of the passenger and cargo operations tax It is taught. In this context, the international logistics trade issues of tax paid on goods What it is, what kind of situations in which tax And thus it can be used to advantage costs can be minimized by examples It describes.

Name of Lecturer(s)
Ins. Gülbin TOGUŞ POLAT
Learning Outcomes
1.foreign trade affect the taxation of foreign trade operations, to have basic knowledge about the customs and tax administration; international transportation rules, to analyze the delivery and payment
2.To understand the tax payable in international trade and to make practical calculations and applications in taxes payable in Turkey's foreign trade
3.Turkey Customs Union and Free Trade to know the basis of international agreements which import and export transactions made under this Agreement and to define the customs and tax procedures applied in this context
4.To have information about tax exemptions and tax penalties applied in international trade
5.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
International TradeIntroduction to taxation
Week 2 - Theoretical
Introduction to Import Tax
Week 3 - Theoretical
Customs Tax: Tariff, Origin,Value
Week 4 - Theoretical
Value Added Tax
Week 5 - Theoretical
Exemption from Import TaxAnd Tax Crimes and Penalties
Week 6 - Theoretical
Special Consumption Tax - Dumping ofagainst Tax
Week 7 - Theoretical
Paid International TradeOther Additional Financial Liabilities
Week 8 - Theoretical
Exam-Paid International TradeOther Additional Financial Liabilities
Week 9 - Theoretical
Get Tax and Export Taxreturn
Week 10 - Theoretical
According to other Customs RegimesTaxation
Week 11 - Theoretical
Taxes in Free Zonesapplications
Week 12 - Theoretical
Among the EU-Turkey CustomsInternational Context of the UnionTrade and Taxes
Week 13 - Theoretical
Transfer Pricing andCustoms Duties
Week 14 - Theoretical
Leasing Passenger, Cargo and E-CommerceTaxation of Transactions
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Assignment28118
Term Project112214
Midterm Examination112113
Final Examination112113
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-12
PÇ-13
PÇ-15
OÇ-1
5
5
5
5
3
4
2
OÇ-2
5
4
5
5
3
4
3
3
OÇ-3
5
5
4
5
3
4
5
OÇ-4
4
5
4
4
4
4
3
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026