General information


Subject type: Mandatory

Coordinator: Jesus Ezequiel Martínez Marín

Trimester: Second term

Credits: 6

Teaching staff: 

Jose Miguel Aliaga Hernandez

Teaching languages


  • Spanish

100% Spanish

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


For international logistics and maritime business it is essential to understand the role of customs in the global operations of organizations, as well as the fiscal impact of import operations and the different possibilities that special customs regimes offer to companies in its procurement and international production processes.

Learning outcomes


The course aims to:
• To make known in a complete way the customs matter that affects the business operations of international purchase and sale.
• Establish the formal and fiscal responsibilities of the company in international trade.
• Address the operational possibilities of special customs regimes that allow fiscal savings in international production processes.

 

 

 

Working methodology


The face-to-face sessions combine theoretical exposition with practical examples that will serve to illustrate the concepts and theoretical foundations explained.

Additionally, students will have to work outside the classroom on theoretical and practical knowledge based on readings, audiovisual material, online documents, databases and the material of face-to-face sessions. The results of this work will be evaluated based on questionnaires using the Moodle platform, the delivery of exercises solved individually and with the delivery and presentation of projects carried out in teams; depending on the type of activity.

Contents


1. THE INTRODUCTION OF GOODS IN THE CUSTOMS TERRITORY
a. Customs status of goods
b. The summary statement
c. Temporary storage of goods
                i. Operation of the Temporary Deposit Warehouse
                ii. Handling and recognition of goods
d. Destinations and customs regimes

2. IMPORT REGIME

a. Free practice importation

b. Preparation of documentation

I. Of a general nature

ii. Of a special nature

c. Pre-office checks

i. Regarding the nature and applications of the goods to be dispatched

ii. Regarding the origin of the goods to be dispatched

iii. Regarding the customs value of the goods to be dispatched

d. The Unified Customs Document (DUA)

i. Operations that must be formalized with DUA

ii. Preparation of the DUA

e. The Declaration of Value (DV)

i. The Transaction Value

1. Concepts that must be integrated in the customs value

2. Concepts that must be excluded from the customs value

3. Concepts that must not be added to the price paid or to be paid

ii. Secondary valuation methods

iii. Special cases of assessment

f. Determination of the taxable base of indirect taxes on importation

g. Value Added Tax (VAT)

h. Special Taxes (IIEE)

i. Processing of Customs Declarations

i. Presentation and Admission

ii. Merchandise office

iii. Completion of the office and settlement of the customs debt

iv. Liquidation of special taxes

v. Customs debt income

J. Dispatch of goods with favorable tariff treatment due to their nature or their special destination

i. Favorable tariff treatment due to the nature of the goods

ii. Favorable tariff treatment due to its special destination

3. EXPORT REGIME
a. Concepts
b. Preparation and review of documentation
c. The export declaration (export DUA)
i. Operations that must be formalized with an export DUA
ii. Fill out the export DUA
iii. Authorized premises for goods declared for export (LAME)
d. Export DUA processing
i. with outputs or direct exports
ii. with indirect exits or exports. Export Control System (ECS)
iii. Exports of agricultural products with export refunds
iv. Simplified procedure

4. SPECIAL TRANSIT REGIME
a. Concept and characteristics
b. Modalities
i. Common traffic
ii. Community traffic
c. The new computerized traffic system (NSTI)
i. Main notices and messages used
ii. System operation
iii. Actions to be taken as sender and authorized recipient of traffic
iv. Conclusion of the regime
v. Research procedure
wine Customs debt in the transit regime and its collection
d. Other traffic systems
i. The TIR regime
ii. The ATA notebook

5. SPECIAL STORAGE REGIME: CUSTOMS DEPOSIT
a. Concept and modalities
b. Operation of the public deposit type A
i. Entry of goods and linking to regime (DVD)
ii. Transfers / transfers
iii. Term of stay
iv. Inventory accounting
v. Operations allowed in the deposit
wine Conclusion of the regime
c. Deposit other than customs (DDA)
i. concept
ii. Operation of the deposit other than customs
iii. Termination of the regime
d. Liquidation of VAT for abandonment of the scheme

6. SPECIAL STORAGE REGIME: FREE ZONES
i. Entry of goods
ii. operation
iii. Departure of goods

7. SPECIAL REGIME. SPECIAL DESTINATION: TEMPORARY IMPORT
a. Concepts
b. Goods subject to the scheme
c. Operation of the regime
d. Calculation of the customs debt

8. SPECIAL REGIME OF TRANSFORMATION: ACTIVE PERFECTION (RPA)
a. Concepts
b. Systems and modalities
c. Operation of the RPA
i. Previous checks and inclusion in the scheme
ii. Operation of the suspension system
d. Calculation of the customs debt and settlement status
e. Fiscal regime of active improvement

9. SPECIAL REGIME OF TRANSFORMATION: PASSIVE PERFECTION (RPP)
a. Concepts
b. Operation of the RPP
i. Inclusion in the regime
ii. Operation of the standard exchange system without advance importation
iii. Operation of the system of standard exchanges with advance importation
iv. Triangular traffic
c. Tax benefits

 

Learning activities


The different activities and their weight in the final grade are summarized in the following table:

 

Evaluation elements

Type of Activity

Weight (%)

Content moodle tests ( )

Conceptual and monitoring of the subject

5%

Resolution and delivery of 5 exercises to be done individually ( )

Application

 

20%

Completion and presentation of a group project ( )

Application

 

20%

Participation ( )

Conceptual and monitoring of the subject

5%

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

Synthesis

 

50%

Evaluation system


A minimum of 5 points is needed in the average of the continuous assessment activities.

Completion of the final exam is a necessary condition in order to obtain a quantitative qualification for the course. In case of not attending the final exam, the student will receive the grade of "Not presented".

Students who do not achieve a 5 on the final exam or a 5 on the weighted average of the continuous assessment items will receive the lowest grade as their course grade.

Continuous assessment items are not recoverable.

In the case of students who have obtained more than 5 points in the continuous assessment, but have not passed the subject, the summary assessment can be recovered through a recovery exam on the date set.

In the event of not attending the make-up exam, the student will keep the same grade obtained. In the case of attending the make-up exam, the student will obtain the new qualification according to the following criteria:

Recovery exam: 50%

Continuous assessment: 50%

For the elements of continuous assessment, the grades obtained regularly during the course will be maintained.

A minimum of 5 points is required in the make-up exam. If you do not get the minimum grade of 5 points in the exam, the final grade of the course will be the one corresponding to the lowest grade.

No grade will be saved from one academic year to another.

REFERENCES


Basic

Union Customs Code

Complementary

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