Key words
VAT, Customs Legislation and Excise
Objectives
The emphasis is mainly on the function of the various documents (customs documents, licences, certificates, declaration forms, etc.). Students will be able to determine whether any documents are required and if so, which ones.
Topics
The various technical customs concepts such as import, customs character, customs transit, customs value, processing, bonded warehouses, etc. become ready knowledge.
Completion of the various documents (such as the Single Document, VAT declaration and statistics) is taught through exercises.As regards VAT, the emphasis is on
- Community transit: goods and services (exceptions
- import and
- Export
Prerequisites
Final Objectives
Materials used
Teacher's course, documents, miscellaneous photocopiesTextbook: Fiscale gids voor de ondernemer: Praktische douane handleiding voor België en Nederland 2002. WJ. Benning-K. Vanderwaeren Standaarduitgeverij.
Study costs
Study guidance
Teaching Methods
To achieve the objectives interactive discussion is used as well as lecturing when necessary.
Group work is encouraged and relevant exercises are set.
Assessment
First exam session: 100 % written exam
Second exam session: 100 % written exam
Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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