TecnoCampus Foundation
eCampus
University Business
eCampus

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General information

Subject type: Mandatory

Coordinator: Maria Dolors Celma Benaiges

Trimester: Second term

Credits: 6

Teaching staff: 

Rodrigo Guichon
Marta Torrents Fenoy 

Academic year: 2025

Teaching course: 3

Languages ​​of instruction

  • Catalan
  • Spanish

Competencies / Learning Outcomes

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

Presentation of the subject

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.

The classroom (physical or virtual) is a safe space, free of sexist, racist, homophobic, transphobic and discriminatory attitudes, either towards students or teachers. We trust that together we can create a safe space where we can make mistakes and learn without having to suffer the prejudices of others.

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.

 

 

 

Conformity with REGULATION (EC) no 1071/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of October 21, 2009

In accordance with REGULATION (EC) No. 1071/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of October 21, 2009, which establishes the common rules relating to the conditions that must be met for the exercise of the profession of road transporter, this subject complies with the provisions of Annex I, within the list of subjects mentioned in Article 8, Section D: Elements of Fiscal Law, working and evaluating within it, the following contents:

D. Elements of Tax Law

The applicant must, in particular, in relation to the transport of goods and passengers by road, know the rules governing:

  1. the value added tax (VAT) on transport services;
  2. the traffic tax of the vehicles;
  3. the taxes on certain vehicles used for the transport of goods by road and the tolls and fees collected for the use of certain infrastructures;
  4. income tax.


 

Activities and evaluation system

Resolution and submission of a practical exercise.

Application

20%

Partial examination

Application of the concepts

30%

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

Synthesis

50%

 

Any form of academic fraud will be sanctioned in accordance with the center's assessment regulations. If signs of fraud are detected, including the improper use of generative artificial intelligence tools, the subject's teaching staff may call the student for an individual interview with the aim of verifying their authorship.

Bibliography

Basic

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

 Memento Francis Lefebvre – Customs

Customs management manual – Pedro Coll

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