110028 - MANAGEMENT OF CUSTOMS PROCEDURES

Subject type: Mandatory

Coordinator: Valeria Bernardo

Trimester: Second term

Credits: 6

Academic year: 2026

Teaching course: 3

• Spanish

Catalan is also the language that will be used in case of need.

The subject aims to provide the student with a global vision of the customs system and its role within international trade and the logistics chain, providing them with the knowledge and tools necessary to understand the regulatory and operational framework that regulates international exchanges of goods.

At the end of the course, the student will be able to:

• Understand the structure, organization and functioning of the national customs system and the European Union.
• Identify the main elements involved in a customs operation: tariff classification, origin, customs value and customs regimes.
• Interpret the basic regulations applicable to import and export operations.
• Recognize the role of the different operators involved in customs management and their interaction with the Administration.
• Apply the fundamental concepts related to customs management to practical situations typical of logistics activity and international trade.
• Value the importance of customs as a key element in guaranteeing security, trade facilitation and compliance with international regulations.

Learning environment

The classroom, both in its face-to-face and virtual form, constitutes a space of respect, inclusion and participation, where equal opportunities and coexistence between all the people who are part of it are promoted.

Discriminatory attitudes or behaviors based on gender, sexual orientation, gender identity or expression, origin, ethnicity, religion, disability or any other personal or social circumstance will not be tolerated.

A climate of trust is fostered that favors the exchange of ideas, critical thinking and collaborative learning, understanding errors as a natural and necessary part of the learning process.

The subject offers a comprehensive view of the functioning of customs regulations and their practical application in international trade operations, providing the student with the necessary knowledge to understand the relationship between companies, customs representatives and the Customs Administration.

1. Customs regulations and introduction of goods into the customs territory

The fundamentals of customs law and the regulatory framework that regulates international trade within the European Union are introduced, addressing the following essential concepts:

• Concept of customs and Customs Union.

• Free Trade Associations and Customs Unions.

• The European Union Customs Union and the main international trade agreements.

• The Customs Code of the Union.

• Functions of the Customs Administration.

• New security requirements in the customs area.

• The figure and functions of the Customs Representative.

2. Key elements of interaction with customs

The main elements that determine the customs treatment of goods are studied:

Tariff classification

• Identification of commodity codes.

• Harmonized Commodity Description and Coding System.

• Combined Nomenclature of the European Union.

• Integrated Tariff of the European Union (TARIC).

• Fundamentals and basic criteria of tariff classification.

Origin of the goods

• Preferential origin.

• Non-preferential origin.

• Documentary evidence and certificates of origin.

Customs value

• Concept of customs value.

• Valuation methods accepted by international regulations.

Tariff policy

• Tariff rights.

• Modifications to tariff rates.

• Trade policy measures.

• Trade defense and security measures.

• Tariff exemptions.

• Special Taxes.

3. Para-customs controls

The different control mechanisms applicable to goods during international trade are developed:

• Administrative inspections and controls.

• Types of inspections.

• Certificates required depending on the nature of the goods.

• Competent bodies and control procedures.

4. Customs regimes applicable to goods

The different regimes provided for by customs regulations are analyzed:

• Import.

• Export.

• Suspensive and special regimes.

• Main procedures for linking and terminating the regimes.

5. Other key elements of international operations

The aspects that condition the logistics and commercial management of international operations are studied:

• INCOTERMS® 2020.

• Distribution of costs, risks and responsibilities between buyer and seller.

• Practical application of Incoterms in foreign trade operations.

6. Customs and the company

The participation of the different actors involved in the international logistics chain and their relationship with the Customs Administration is analyzed:

• Internal organization of companies in relation to customs management.

• Functions of the departments involved.

• Differences between logistics operator, freight forwarder and customs representative.

• Organization and operation of the Customs Administration.

7. The Authorized Economic Operator (OEA)

It delves into the figure of the Authorized Economic Operator as an instrument of trust and facilitation of international trade:

• Concept and objectives of the OAS.

• Requirements for obtaining.

• Operational and customs advantages.

• Role of the OAS in the international logistics chain.

Compliance with Regulation (EC) No. 1071/2009

This subject aligns with what is established in the Regulation (EC) No. 1071/2009 of the European Parliament and of the Council of 21 October 2009, relating to the conditions that must be met to exercise the profession of road transport driver.

Specifically, it contributes to the development of the skills foreseen in theAnnex I, within theSection D. Elements of Fiscal Law, providing the necessary knowledge about the tax regulations applicable to the transport of goods by road.

The student acquires knowledge about:

• The Value Added Tax (VAT) applicable to transport services.

• Vehicle circulation tax.

• The taxes levied on certain vehicles used for the transport of goods.

• Tolls and fees for the use of infrastructure.

• Income tax in the field of business activity related to transport.

These contents are integrated into the development of the subject through theoretical and practical activities, guaranteeing the achievement of the professional skills required by the European regulatory framework.

The assessment of the subject is continuous and combines practical activities with knowledge tests, according to the following distribution:

In order to calculate the final grade using the established weighting, it will be essential to obtain a minimum grade of 5,0 10 on in the final exam.

Academic integrity

Students must respect the principles of honesty and academic integrity throughout the assessment process. Any conduct constituting academic fraud will be dealt with in accordance with the school's current assessment regulations.

In the event that signs of fraud are detected, including the inappropriate or unauthorized use of generative artificial intelligence tools, the teaching staff may require the student to carry out an interview or an individual test in order to verify the authorship and mastery of the content being evaluated.

 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