Information Package / Course Catalogue
Customs Legıslatıon
Course Code: LOJ214
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: 2
Objectives of the Course

To understand the customs legislation and to ensure that the customs procedures are carried out in accordance with the customs legislation

Course Content

Basic concepts related to customs procedures in line with customs legislation, customs-approved transactions and uses, presentation and declaration of goods to customs, representation at customs, customs tariff schedule, origin of goods, customs value, inspection and analysis of goods, calculation of customs duties, economic effective and non-economic effective customs regimes

Name of Lecturer(s)
Ins. Hazal ÖZDEMİR
Learning Outcomes
1.Interpret the customs regimes in accordance with the regulation.
2.Have the theory of analyzing the basic elements of tax.
3.Evaluates the different obligations used in customs procedures.
4.It may determine other procedures applicable to goods subject to Customs Regulation.
5.Diversifies and analyzes penal provisions.
Recommended or Required Reading
1.Customs Legislation,Lebib Yalkın Yayınları, 2023/İstanbul
2.Applied Customs Legislation,Prof. Dr. Murat Canıtez, Ekin Yayınevi, 3.Baskı, 2021/Bursa
3.Customs Regulation, Annexes, Related Communiqué and Decisions
Weekly Detailed Course Contents
Week 1 - Theoretical
Customs Legislation Basic Concepts, Various Provisions Regarding the Rights and Obligations of Persons within the Framework of Customs Legislation
Week 2 - Theoretical
Elements Regarding the Implementation of Customs Duties and Other Measures Envisioned for Goods Trade
Week 3 - Theoretical
Customs Tariff and Separation of Goods into Tariff Positions
Week 4 - Theoretical
Origin Information (Non-Preferential Origin of the Goods and Preferential Origin of the Goods)
Week 5 - Theoretical
Weight and Value of Goods in Customs Regulation
Week 6 - Theoretical
Control of Vehicles and Provisions to be Applied Until the Goods Brought into the Customs Territory are Subjected to a Customs Approved Transaction or Use
Week 7 - Theoretical
Customs Approved Transaction or Use (General Provisions and Customs Regimes)
Week 8 - Theoretical
Other Customs Approved Transactions or Uses (General Provisions, Placing Goods in Free Zones, Destruction and Abandonment
Week 9 - Theoretical
Exemption and Exception from Customs Duty, Border Trade and Other Customs Transactions
Week 10 - Theoretical
Emergence of Customs Obligation, Accrual, Notification and Payment of Taxes, Termination of Customs Obligation
Week 11 - Theoretical
Decision on the Implementation of Some Articles of the Customs Law No. 4458
Week 12 - Theoretical
Anti-Smuggling Law No. 5607
Week 13 - Theoretical
Anti-Smuggling Law No. 5607
Week 14 - Theoretical
Misdemeanors Law No. 5326
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory201428
Assignment20816
Midterm Examination1112
Final Examination1314
TOTAL WORKLOAD (hours)50
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
OÇ-1
3
3
3
4
5
3
4
5
OÇ-2
5
4
2
4
5
4
5
5
OÇ-3
2
3
5
3
5
4
5
4
OÇ-4
3
4
5
5
4
5
4
5
OÇ-5
4
2
5
3
4
5
4
5
Adnan Menderes University - Information Package / Course Catalogue
2026