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)
Learning Outcomes
1.They will be able to explain the fundamental concepts and regulations of customs legislation.
2.It will be able to analyze the customs-approved treatments and uses of the goods.
3.It will be able to apply customs duties, as well as valuation and rules of origin.
4.They will be able to interpret legislation on combating smuggling and administrative sanctions.
5.They will be able to evaluate current customs practices and digitalization trends.
Recommended or Required Reading
1.Gümrük Mevzuatı, (2023). İstanbul: Lebib Yalkın Yayınları.
2.CanıtezM. ((2021). Uygulamalı Gümrük Mevzuatı Bursa: Ekin Yayınevi (3.Baskı).
3.Güncel Resmi Kaynaklar (Gümrük Yönetmeliği, Ekleri, İlgili Tebliğ ve Kararlar)
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Customs Legislation and Basic Concepts
Week 1 - Preparation Work
Presentation and reading of the course syllabus
Week 2 - Theoretical
Rights and Obligations of Persons under Customs Legislation
Week 2 - Preparation Work
Research definition and history of customs. Watch “What is Customs” video (8-10 min). Write its main role in Turkey.
Week 3 - Theoretical
Customs Duties and Other Fiscal Charges on the Trade in Goods
Week 3 - Preparation Work
Research the EU Customs Union. Watch the “Turkey EU Customs Union” video. Make a note of the advantages and disadvantages.
Week 4 - Theoretical
Customs Tariff, Rules of Origin and Preferential Rules of Origin
Week 4 - Preparation Work
Research GTIP (HS Code) system. Watch “What is GTIP” video. Find HS code example for one product.
Week 5 - Theoretical
Customs Value of Goods and Valuation Methods
Week 5 - Preparation Work
Research the methods for determining customs value. Watch the “Customs Valuation” video. List the types of customs declarations.
Week 6 - Theoretical
Control of Vehicles in Customs Procedures and Customs-Approved Treatments
Week 6 - Preparation Work
Research transit regime and T1-T2 documents. Watch “Customs Transit Procedure” video. Note its importance.
Week 7 - Theoretical
Customs-Approved Treatments and Uses (General Provisions)
Week 7 - Preparation Work
Research the rules of origin and the ATR certificate. Watch the “Rules of Origin and Customs” video. Make a note of examples of preferential regimes.
Week 8 - Theoretical
Free Zones, Import and Export Regimes
Week 8 - Preparation Work
Research types of customs warehouses. Watch “Customs Warehouse Types” video. Write usage purposes.
Week 9 - Theoretical
Exemptions and Exceptions from Customs Duties
Week 9 - Preparation Work
Conduct a brief study on the circumstances under which customs duties are waived, and list the situations that are exempt from such taxes.
Week 10 - Theoretical
Incurrence of Customs Debt, Assessment and Payment of Duties
Week 10 - Preparation Work
Research the calculations for customs duty, SCT (Special Consumption Tax), and VAT. Watch the “Customs Duty Calculation” video. Work through a simple example.
Week 11 - Theoretical
Key Areas of Application of Customs Law No. 4458
Week 11 - Preparation Work
Research import and export customs procedures. Watch the “Import and Export Customs Procedures” video. List the steps.
Week 12 - Theoretical
Law on Combating Smuggling (Law No. 5607)
Week 12 - Preparation Work
Research prohibited and restricted goods. Watch related video. Give examples.
Week 13 - Theoretical
Administrative and Penal Sanctions and the Law on Misdemeanors (5326)
Week 13 - Preparation Work
Conduct a brief study on current administrative penalties and misdemeanors, and list them.
Week 14 - Theoretical
Current Customs Legislation Amendments and Future Trends
Week 14 - Preparation Work
Based on what you have learned, what kind of needs do you think will arise in customs procedures in the future? Write a short paragraph outlining your ideas.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Quiz2%10
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Quiz2205
Midterm Examination1202
Final Examination1415
TOTAL WORKLOAD (hours)54
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-11
PÇ-12
PÇ-13
PÇ-14
OÇ-1
3
5
2
OÇ-2
3
5
4
OÇ-3
3
5
2
4
OÇ-4
5
5
4
OÇ-5
3
5
5
4
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026