Information Package / Course Catalogue
Taxation of International Trade
Course Code: UTIF417
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

Signing of the Customs Union agreement with the EU in accordance with the Customs Law; technical adjustments are made on customs regimes, taxes collected at customs, customs offenses and penalties and transfer pricing at the multinational power plant, double taxation, preferential trade agreements and determination of origin. In addition, it aims to enable students to learn the types of taxes applied in foreign trade transactions and related legislation and to apply tax obligations correctly in import and export processes.

Course Content

Customs Regime in the Framework of Customs Union Agreement, Taxes Collected at Customs, Transfer Pricing and Double Taxation, Preferential Trade Agreements and Determination of Origin, Customs Crime and Punishments

Name of Lecturer(s)
Assoc. Prof. Sadullah ÇELİK
Learning Outcomes
1.Understand the customs regimes and their applications within the scope of Customs Union Agreement.
2.Analyze the current financial obligations in customs.
3.Can calculate customs duties.
4.Preferential Trade Agreements and determination of the origin of the goods.
5.Understands customs crimes and penalties.
Recommended or Required Reading
1.National and International Taxation in Foreign Trade - Ersan Öz - Adana Nobel Kitabevi
2.Bahar, S. (2019). Foreign Trade Transactions and Applications (5th edition). Beta Publications.
3.Derdiyok, T. (2013). Tax and Financial Obligations in Foreign Trade. Seckin Publishing.
4.Ortaç, F. R., Ünsal, H., & Selen, U. (2016). Taxation in International Trade. Anadolu University Publications.
Weekly Detailed Course Contents
Week 1 - Theoretical
Customs Union Agreement and Customs Legislation Concept
Week 2 - Theoretical
Export Regime and Applications
Week 3 - Theoretical
Introduction to Free Circulation Regime and Applications
Week 4 - Theoretical
Inward and Outward Processing Regime
Week 5 - Theoretical
Customs Warehouse and Temporary Import Regime Applications
Week 6 - Theoretical
Transit Regime and Applications
Week 7 - Theoretical
Serbest Bölgeler ve Uygulamaları
Week 8 - Theoretical
Taxes Collected in Customs and Calculation
Week 9 - Theoretical
Transfer Pricing and Double Taxation
Week 10 - Theoretical
Preferential Trade Agreements and Origin Determination
Week 11 - Theoretical
Customs Offenses and Penalties
Week 12 - Theoretical
General Evaluation of the Customs Union Agreement
Week 13 - Theoretical
Other Customs Regimes
Week 14 - Theoretical
Other Customs Regimes
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
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
OÇ-1
3
4
4
5
4
5
4
4
2
3
OÇ-2
3
3
2
4
2
3
3
2
4
3
OÇ-3
4
4
3
3
3
2
4
2
3
3
OÇ-4
4
4
2
3
3
2
4
2
3
3
OÇ-5
5
5
4
2
3
2
4
2
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026