Learning outcomes of the curricular unit

To provide the students with a macro approach to the customs dimension of the international trade relations, mainly with regard to the object of the Customs Law, customs regimes, duties raised by customs, tariff classification, customs evaluation, rules of origin and customs litigation. The purpose being that the students will acquire basic skills in solving customs problems raised in the context of economic operations, in particular, from the perspective of the economic operators in contact with the Tax and Customs Authority

Syllabus

1. Brief Notion of Customs Law
i. The Classic Conception of Customs Law
ii. The Modern Conception of Customs Law

2. The Tariff Classification of the Goods
i. The Coding System of the Goods
ii. Elements of the Tariff Classification of the Goods

3. Customs Regimes
i. Release for Free Circulation
ii. Special Regimes

4. Origin of Goods
i. Non-preferential Origin
ii. Preferential Origin

5. Customs Value of the Goods
i. Method of the Transaction Value
ii. Secondary Methods 

6. Taxation of the goods
i. Protectionist Taxes
ii. Taxes with a redemptive vocation

7. Customs Litigation
i. The "common" challenging means
ii. The "special" challenging means
iii. The "alternative" challenging means