Information Package / Course Catalogue
Customs Procedures
Course Code: DIT224
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

With this course, to ensure that the student performs customs procedures in accordance with the customs legislation.

Course Content

Basic Concepts Regarding Customs, Customs Legislation, Representation Methods in Customs, Customs Tariffs and Turkey Customs Tariff Entry Schedule, Calculation of Customs Duties, Origin of Goods, Customs Value of Goods, Customs Regimes, Submission of Goods to Customs, Customs Approved Process, Customs Declaration Methods, Inspection of Goods, Inspection of Goods and Delivery

Name of Lecturer(s)
Learning Outcomes
1.To learn the scope and calculation of customs duties
2.To be able to understand the regimes to which goods arriving or leaving customs for various purposes are subject to
3.Ability to understand and fill in documents including electronic ones used in customs
4.Understanding the legal structure that draws the framework of customs procedures
5.Learning which organizations to apply for which processes while performing customs procedures
Recommended or Required Reading
1.4458 Sayılı Gümrük Kanunu ve Yönetmelikleri
2.Selen, Ufuk, Gümrük İşlemleri / Tüm Yönleriyle, Ekin Kitabevi Yayınları, 2009, Bursa
Weekly Detailed Course Contents
Week 1 - Theoretical
Customs law and concepts related to customs
Week 2 - Theoretical
Customs agency and units
Week 3 - Theoretical
Customs documents and applications
Week 4 - Theoretical
Customs Regimes: Transit, Inward Processing, Warehouse and Processing Regimes Under Customs Control
Week 5 - Theoretical
Customs regimes: Temporary Import, Outward Processing, Introduction to Free Movement, Export Regime
Week 6 - Theoretical
Customs duties and taxes with equivalent effect
Week 7 - Theoretical
Transactions that cause irregularity and tax loss in customs, penalties in customs duties, objection to customs duties
Week 8 - Theoretical
Midterm Exam- Transactions that cause irregularity and tax loss in customs, penalties in customs duties, objection to customs duties
Week 9 - Theoretical
customs procedures for imports
Week 10 - Theoretical
Export customs procedures
Week 11 - Theoretical
Customs clearance in free zones
Week 12 - Theoretical
Customs clearance in free zones
Week 13 - Theoretical
Presentation of goods to customs and types of declaration
Week 14 - Theoretical
Customs value of goods and determination principles
Assessment Methods and Criteria
Type of AssessmentCountPercent
Attending Lectures1%5
Verbal Examination1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Assignment3206
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)75
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
OÇ-2
5
OÇ-3
5
OÇ-4
5
OÇ-5
5
Adnan Menderes University - Information Package / Course Catalogue
2026