General information


Subject type: Mandatory

Coordinator: Jesus Ezequiel Martínez Marín

Trimester: Second term

Credits: 6

Teaching staff: 

Rodrigo Guichon

Skills


Specific skills
  • Demostrar capacitat per comunicar de manera fluida en llengua espanyola, catalana i anglesa de forma oral i escrita en l'entorn de la logística i els negocis marítims

  • Show knowledge and skills for the coordination of the departments of purchasing, supply, production and distribution of a product to any company, analyzing different types of techniques

  • Operationalize the storage of goods, through computer applications of logistics management

  • Select and use quantitative instruments for decision making and contrasting economic hypotheses

Description


LEARNING OBJECTIVES

The fundamental objective in learning the subject consists in the acquisition by the student of basic general knowledge that will allow him to understand the structure, organization and operation of the customs system and its contribution to the logistics process.

Learning outcomes


LEARNING OBJECTIVES

The fundamental objective in learning the subject consists in the acquisition by the student of basic general knowledge that will allow him to understand the structure, organization and operation of the customs system and its contribution to the logistics process.

Working methodology


METHODOLOGY

 Theoretical sessions: Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject.

Presentations: Multimedia formats that support face-to-face classes.

Solving exercises and problems: Non-classroom activity dedicated to solving practical exercises based on the data provided by the teacher and readings of academic articles and specialized magazines.

Contents


1.- CUSTOMS REGULATIONS AND THE INTRODUCTION OF GOODS IN THE CUSTOMS TERRITORY 

  • customs Concept of Customs Union. 

  • Free Trade Association. Customs Union 

  • The EU Customs Union. Free Trade Associations and Customs Unions in the World.

  • The Community Customs Code.

  • Functions of customs. 

  • The new security requirements at Customs. 

  • The Customs Representative. 

 

2.- KEY ELEMENTS OF INTERACTION WITH CUSTOMS

 

  1. classification 

 

  • Identification of commodity codes.

  • The Harmonized System of Tariff Classification.

  • The Combined Nomenclature of the European Union. 

  • The Integrated Tariff of the European Communities (TARIC).

  • Basic notions of tariff classification. 

 

  1. Origin of the goods

 

  • Preferred origin

  • Non-preferential origin

  • Associated documents

 

  1.  The value to Customs. concept Valuation methods.

 

  • Tariff Policy: Changes to tariff rates. Trade regimes: trade protection. security Trade defense measures.

  • Identification of Tariff Rights

  • Tariff franchises. Special Taxes

 

3.- Customs controls: 

 

  • inspections What type 

  • Certificates Different types.

 

4.- Merchandise regimes

 

- Export/Import

- Suspended regimes

 

 

 

5.- Other key elements of international operations

 

  • INCOTERMS® 2020

 

6.- Customs and the company

 

  • The figure of the different members of the company and their interaction with customs

  • Type of company: logistic vs. freight forwarder vs. customs representative

  • The Customs Administration: operation

 

7.- The authorized economic operator

 

  • The trusted figure in the international customs field: the OAS.

Learning activities


EVALUATION ELEMENTS:

 

  • INCOTERMS PRACTICAL EXERCISE. 

Presentation of the case: February 15 – Maximum delivery: March 3

 

  • Presentation of a group work.

 

Topics: Choose a topic, which can be proposed by the group, validated by the teaching team, or any of the following: Brexit

  • I

  • trade agreements

  • Taxes affecting the customs area

  • The interaction of the organization's people with customs

  • The opportunities in customs matters for the suspension of taxes

 

Groups: maximum 4 people

Delivery: 1 pwp and team presentation - maximum 15 minutes of exposure

Presentation dates: March 6 and 8

Delivery of the material: February 24

EVALUATION.-Methodology, contents, adequacy of concepts, participation and interaction of the different members of the team.

Evaluation system


Resolution and delivery of a practical exercise.

Application

20%

Realization and presentation of a group project

Application of the concepts

25%

participation 75% attendance in classes

Conceptual and monitoring of the subject

5%

Final exam (a minimum of 5 points is required to make the average)

Synthesis

50%

REFERENCES


Basic

Regulation (EU) nº 952/2013 of the European Parliament and of the Council, of October 9, 2013, establishing the customs code of the Union. (TWO, October 10, 2013

 Memento Francis Lefebvre – Customs

Customs management manual – Pedro Coll

 Incoterms 2020, ICC Rules for the use of national and international commercial terms. ISBN: 978-84-89924-63-5