Brief Course Description
1. Course Title:
Customs procedures
2. Language of Instruction:
Tiếng Anh
3. Course Code:
CUS504082
4. Credits:
3
5. Course Objectives:
The course will provide students with fundamental knowledge about customs procedures related to import and export activities of business organizations. These are considered mandatory legal procedures for goods and means of transport to be imported/imported into a country or exported, exited from a country's borders. In addition, this course provides knowledge about the scope of activities and legal procedures that the international trade community and customs agencies must comply with according to the general regulations of the World Customs Organization and the customs laws of each country. In addition, the combination of practical situations, skills and current management tools of the Customs sector will be integrated throughout the teaching content to help students understand the application of basic knowledge to customs management for import and export activities. Finally, the course also provides students with knowledge about compliance management and risk management for businesses conducting import and export activities. On that basis, learners will have a firm grasp of the knowledge that customs authorities apply appropriate management measures in making decisions on the form of implementing import-export management procedures to facilitate businesses to comply well and at the same time limit cases of trade fraud and customs declaration fraud to evade taxes.
6. Brief Description of Course Content:
The course focuses on clarifying customs procedures according to international practices and the principles of implementing common global customs procedures. The course will also provide learners with knowledge to see that customs procedures are an indispensable part of national governance for international trade activities and from there learners will realize the necessity of the customs management model always changing to meet the needs of international trade that is growing rapidly and diversely. At the same time, the course also helps learners recognize the role of participating in Free Trade Agreements in promoting trade between member countries and this also directly affects customs procedures in changing tax policies and regulations on the origin of goods. In addition, the course also equips learners with basic knowledge of implementing customs procedures to control specific types of business such as temporary import for re-export, export processing goods, transit goods and borrowing the way across the border. This knowledge will help learners identify potential risks of businesses in order to change their form to enjoy preferential tax policies and trade fraud. In addition, the subject also provides knowledge about the responsibilities of relevant parties when transporting goods across borders by each type of means of transport: sea, international railway, air, road. Finally, the subject equips learners with knowledge and skills to apply information technology and modern tools to help assess the level of compliance and risk management in customs management for international business activities.