Brief Course Description
1. Course Title:
Customs Procedures
2. Language of Instruction:
Vietnamese
3. Course Code:
CUS504035
4. Credits:
3
5. Course Objectives:
The Customs Procedures course provides knowledge and practical skills related to customs administration in international trade activities and the movement of import–export goods across borders. In the context of increasing trade liberalization, import and export activities have continued to expand and play a crucial role in the trade policies of nations. The course enables learners to understand the importance of customs management in ensuring transparent and fair policy implementation while preventing trade fraud. The course also helps learners keep up with changes in customs operations through the application of technology in customs control, thereby optimizing the efficiency of various stages in customs clearance procedures. Finally, the course integrates practical case studies on international trade fraud and tax evasion involving import–export goods, enabling students to develop risk identification skills and propose preventive solutions in customs administration.
6. Brief Description of Course Content:
The Customs Procedures course provides learners with fundamental knowledge of the various stages involved in customs clearance procedures related to the import and export activities of individuals and business organizations. These procedures are considered essential requirements for goods and means of transport to be imported into or exported from a country. Based on compliance with the general regulations of the World Customs Organization and the customs laws of individual countries, customs procedures may differ depending on the types of transport entering or leaving the country as well as the categories of imported and exported goods. Therefore, this course presents the principles of customs administration through customs procedures such as cargo channeling, customs valuation, customs inspection, customs clearance, and post-clearance audit in order to ensure effective control while facilitating the movement of international transport and import–export goods. In addition, the course also introduces the principles of customs governance based on risk identification and assessment. This approach enables customs authorities to apply appropriate cargo channeling measures that both facilitate business activities for import–export enterprises and strengthen the ability to detect violations related to trade fraud and tax evasion.