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
Principles of international trade and VAT.
Final Objectives
Materials used
Teacher's course, documents, miscellaneous photocopies
Textbook
Study costs
Coursebook: some 400 page at unit price determined under Hogeschool rules.
Study guidance
Lecturer is available for questions.
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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