Information Package / Course Catalogue
Customs Legıslatıon And Practıces
Course Code: ML462
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

his course aims to teach the fundamental principles and practical processes of customs legislation in Turkey. It provides students with knowledge about customs procedures encountered in foreign trade operations. Customs duties, exemptions, tariff applications, and declaration processes are examined in detail. The course also discusses the effects of the EU Customs Union and international agreements on Turkey.

Course Content

The course begins with the legal framework of customs legislation in force in Turkey. It covers topics such as customs procedures, declaration drafting, goods classification, and valuation. It explains the relationships and obligations between customs authorities and economic operators. Practical topics like anti-smuggling measures, customs inspections, and penalties are also examined. Furthermore, the implications of the Customs Union with the EU and free trade agreements in practice are discussed.

Name of Lecturer(s)
Prof. Hakan ARSLANER
Learning Outcomes
1.The student identifies the basic provisions of customs legislation in Turkey. They explain the legal procedures applied in customs operations. They analyze the impact of legislation on foreign trade.
2.The student fully describes customs declaration processes. They explain the differences between declaration types and analyze sources of error. They evaluate the economic and legal consequences of accurate declarations.
3.The student learns how customs tariffs and goods classification are determined. They can use the HS coding system. They assess the impact of tariff determination on tax and transaction processes.
4.The student explains anti-smuggling and customs control mechanisms. They learn the legal basis of the sanctions applied. They analyze the role of these mechanisms in foreign trade security.
5.The student interprets the effects of the EU Customs Union and free trade agreements on Turkey’s customs policies. They understand the relationship between international regulations and Turkey’s domestic legislation. They evaluate the opportunities and risks of integration into the global trade system.
Recommended or Required Reading
1.Gümrük Mevzuatı ve Uygulamaları, Dr. Öğr. Üyesi Güven Sak, Seçkin Yayıncılık
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Customs Legislation in Turkey and Basic Concepts
Week 2 - Theoretical
Customs Administration and Organizational Structure
Week 3 - Theoretical
Customs Regimes and Their Applications
Week 4 - Theoretical
Customs Tariff System and Goods Classification
Week 5 - Theoretical
Determining the Value of Goods and Customs Valuation
Week 6 - Theoretical
Customs Declaration: Types, Procedures, and Errors
Week 7 - Theoretical
Customs Duties and Other Financial Liabilities
Week 8 - Theoretical
Customs Exemptions and Exceptions
Week 9 - Theoretical
Anti-Smuggling Measures and Customs Controls
Week 10 - Theoretical
Sanctions and Legal Procedures in Customs
Week 11 - Theoretical
The EU Customs Union and Its Effects on Turkey
Week 12 - Theoretical
Free Zones, Temporary Import and Export Regimes
Week 13 - Theoretical
Digital Customs and E-Declaration Systems
Week 14 - Theoretical
General Review and Case Studies
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory1453112
Final Examination110111
TOTAL WORKLOAD (hours)123
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
4
5
4
5
4
4
5
4
4
5
OÇ-2
4
5
4
5
4
5
4
4
5
4
OÇ-3
4
5
4
5
4
4
5
4
4
4
OÇ-4
3
4
3
5
4
3
4
4
3
4
OÇ-5
4
5
4
5
5
4
4
5
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026