UEH Standard programs in English (20% English)

Brief Course Description

1. Course Title:

Customs Procedures

2. Language of Instruction:

Tiếng Việt

3. Course Code:

CUS504035

4. Credits:

3

5. Course Objectives:

The Customs Procedures course provides knowledge and skills on customs management for international trade activities and import and export goods. With the trend of trade liberalization, import and export activities are increasingly expanding and playing an important role in the trade policies of countries. The course provide learners with an understanding of the importance of customs management to ensure transparent, fair and anti-trade fraud policy implementation. It also helps learners grasp changes in customs activities through the application of technology to customs control to help optimize the efficiency of stages in the customs procedure process. Finally, the course integrates practical situations on international trade fraud and tax fraud of import and export goods to help learners grasp and apply risk identification skills and provide preventive solutions in customs management.

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.