110028 - MANAGEMENT OF CUSTOMS PROCEDURES

Subject type: Mandatory

Coordinator: Jesus Ezequiel Martínez Marín

Trimester: Second term

Credits: 6

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 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.

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.

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. 

2. Origin of the goods

• Preferred origin

• Non-preferential origin

• Associated documents

3.  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.

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

• Find

• 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.

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