Infopaket

Customs procedures in international trade

ОК 3.1

Обов’язкова дисципліна для ОП

Second

2024/2025

2 Semester

3

Know: conceptual and terminological apparatus that characterizes customs procedures in international trade and their regulation; source base on customs procedures in international trade; the role of customs and tariff relations in the system of regulation of foreign economic activity; laws and patterns of construction of the customs system of the state; the specifics of the mechanism of functioning of customs in Ukraine; specifics of customs clearance of goods during export-import operations; the customs system as a component of foreign trade policy in both the exporting and importing countries; the specifics of accrual and payment of customs duties when moving goods at the border; methods of application of customs control in the implementation of export-import operations;

The discipline "Customs Procedures in International Trade" is based on and closely interacts with the cycle of disciplines of theoretical, professional and practical training, including "Theory of International Economic Relations", "Regulation of International Economic Relations", "Commercial Offshore Activities", "Tax Accounting and analysis in foreign economic activity "," International logistics ". Also, the student must demonstrate the following knowledge in the study of the above disciplines: knowledge of the basics of economics and foreign economic relations of Ukraine, have theoretical aspects and basics of regulation in various forms of international economic relations, skills of search and analysis of regulations, analytical materials and statistical sources , knowledge of the basics of accounting and analysis of foreign economic activity, knowledge of English or other foreign languages for better opportunities to familiarize with legal documents and brokerage procedures.

Content module 1. Characteristics of the system of customs and tariff relations: 1. The essence and specifics of the functioning of the customs system of the country; 2. Organization of the customs system in Ukraine; 3. Characteristics of the customs taxation system; 4. Duties as an instrument of state customs policy; 5. Assessment of the consequences of the functioning of the tariff regulation mechanism; Content module 2. Customs control and customs clearance as components of customs and tariff policy: 1. Customs control as a component of the country's customs policy; 2. Characteristics of the customs clearance system; 3. The role of the Commodity Nomenclature in foreign economic activity in the system of customs regulation; 4. Characteristics of the system of customs regimes; 5. Prerequisites and stages of integration of the customs system of Ukraine into the world economic system;

1. Бережнюк І. Г. Митне регулювання України: національні та міжнародні аспекти : монографія / І. Г. Бережнюк. – Дніпропетровськ : Академія митної служби України, 2009. – 543 с. 2. Гребельник О. Митна справа Підручник. – К: Центр учбової літератури. – 2014. – 472с. 3. Економічна асоціація України з Європейським Союзом : монографія / О. І. Шнирков, В. І. Муравйов, Р. О. Заблоцька та ін. ; за ред. О. І. Шниркова, В. І. Муравйова. – К. : ВПЦ "Київський університет", 2015. 4. Іващук І. О. Митні ініціативи в глобальному просторі : монографія / І. О. Іващук. – Тернопіль : Підручники і посібники, 2007. – 304 с. 5. Крисоватий А. І., Герчаківський С. Д., Дем’янюк О. Б. Митна справа: підручник. Тернопіль : ВПЦ «Економічна думка ТНЕУ», 2014. 540 с.

Lectures, seminars, independent work

1. Oral answers, additions, blitz polls, discussion, tasks: 40 points. 2. Solving practical problems: 40 points; 3. Modular test: 20 points.

Ukrainian