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Administration of Customs Cases
Study Course Description
Course Description Statuss:Approved
Course Description Version:7.00
Study Course Accepted:02.02.2024 12:29:47
| Study Course Information | |||||||||
| Course Code: | JF_427 | LQF level: | Level 7 | ||||||
| Credit Points: | 2.00 | ECTS: | 3.00 | ||||||
| Branch of Science: | Law; Civil Rights | Target Audience: | Juridical Science; Management Science | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Normunds Rudzītis | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Faculty of Social Sciences | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Dzirciema street 16, Rīga, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 7 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 14 | ||||
| Classes (count) | 5 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 10 | ||||
| Total Contact Hours | 24 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 3 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 6 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 10 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Legal Theory. Administrative Law. Administrative proceedings. Commercial Law. Economics. | ||||||||
| Objective: | To provide students with theoretical and practical knowledge of the conditions, solutions and challenges of administration of customs cases, and to develop students’ understanding and analytical skills in identifying criminal offences relating to fraud and evasion of taxes and customs charges in the field of customs cases. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Concept and scope of customs cases. Customs functions and tasks, their historical development. Organisational solutions for administration of customs cases. | Lectures | 0.50 | auditorium | |||||
| 2 | Regulatory framework of customs cases, incl. the Union Customs Code and underlying regulatory enactments, international conventions; rights and duties of persons with regard to regulatory enactments in the field of customs | Lectures | 0.50 | auditorium | |||||
| 3 | Application of the customs tariff, including determination of the customs value, identification of the origin of goods and goods classification solutions, system of application of quotas, TARIC | Lectures | 0.50 | auditorium | |||||
| 4 | Customs debt, its incurrence conditions and customs debt calculation. General and individual guarantee. Security deposit | Lectures | 0.50 | auditorium | |||||
| 5 | Practical solutions for the application of the customs tariff and determination of the customs debt. Seminar work in accordance with instruction for seminar No.1 | Classes | 1.00 | auditorium | |||||
| 6 | Pre-clearance, incl. import of goods to the territory of the Union Customs, presentation, unloading and inspection of goods. Entry summary declaration. Temporary storage of goods. | Lectures | 0.50 | auditorium | |||||
| 7 | Customs clearance of goods, declaration of goods and simplifications. Application of the customs procedure to goods. Release of goods for free circulation. Postal items, their customs clearance | Lectures | 0.50 | auditorium | |||||
| 8 | Practical solutions for pre-clearance and clearance of goods. Seminar work in accordance with instruction for seminar No.2 | Classes | 1.00 | auditorium | |||||
| 9 | External and internal transit. Union transit. Transit control system (NCTS) | Lectures | 0.50 | auditorium | |||||
| 10 | Storage of goods in the customs warehouse and special use of free zone goods Temporary import. Final consumption | Lectures | 0.50 | auditorium | |||||
| 11 | Practical solutions for transit and storage of goods. Seminar work in accordance with instruction for seminar No.3 | Classes | 1.00 | auditorium | |||||
| 12 | Import and export of goods for processing. Export and re-export of goods. Exit summary declaration. Exemption from export duty | Lectures | 1.00 | auditorium | |||||
| 13 | Practical solutions for application of export, re-export of goods and import/export of goods for processing. Seminar work in accordance with instruction for seminar No.4 | Classes | 1.00 | auditorium | |||||
| 14 | Restricted and prohibited goods, intellectual property | Lectures | 1.00 | auditorium | |||||
| 15 | Practical solutions for prevention of infringement of restricted and prohibited goods, and intellectual property. Seminar work in accordance with seminar No.5 instruction | Classes | 1.00 | auditorium | |||||
| 16 | Customs risks, their evaluation and customs control organisation, including technical customs means. Customs audit | Lectures | 0.50 | auditorium | |||||
| 17 | Modernisation of customs work. Authorised economic operators (AEO). Integrated border management | Lectures | 0.50 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Concept and scope of customs cases. Customs functions and tasks, their historical development. Organisational solutions for administration of customs cases. | Lectures | 0.25 | auditorium | |||||
| 2 | Regulatory framework of customs cases, incl. the Union Customs Code and underlying regulatory enactments, international conventions; rights and duties of persons with regard to regulatory enactments in the field of customs | Lectures | 0.25 | auditorium | |||||
| 3 | Application of the customs tariff, including determination of the customs value, identification of the origin of goods and goods classification solutions, system of application of quotas, TARIC | Lectures | 0.25 | auditorium | |||||
| 4 | Customs debt, its incurrence conditions and customs debt calculation. General and individual guarantee. Security deposit | Lectures | 0.25 | auditorium | |||||
| 5 | Practical solutions for the application of the customs tariff and determination of the customs debt. Seminar work in accordance with instruction for seminar No.1 | Classes | 1.00 | auditorium | |||||
| 6 | Pre-clearance, incl. import of goods to the territory of the Union Customs, presentation, unloading and inspection of goods. Entry summary declaration. Temporary storage of goods. | Lectures | 0.25 | auditorium | |||||
| 7 | Customs clearance of goods, declaration of goods and simplifications. Application of the customs procedure to goods. Release of goods for free circulation. Postal items, their customs clearance | Lectures | 0.25 | auditorium | |||||
| 8 | Practical solutions for pre-clearance and clearance of goods. Seminar work in accordance with instruction for seminar No.2 | Classes | 0.25 | auditorium | |||||
| 9 | External and internal transit. Union transit. Transit control system (NCTS) | Lectures | 0.25 | auditorium | |||||
| 10 | Storage of goods in the customs warehouse and special use of free zone goods Temporary import. Final consumption | Lectures | 0.25 | auditorium | |||||
| 11 | Practical solutions for transit and storage of goods. Seminar work in accordance with instruction for seminar No.3 | Classes | 0.25 | auditorium | |||||
| 12 | Import and export of goods for processing. Export and re-export of goods. Exit summary declaration. Exemption from export duty | Lectures | 0.25 | auditorium | |||||
| 13 | Practical solutions for application of export, re-export of goods and import/export of goods for processing. Seminar work in accordance with instruction for seminar No.4 | Classes | 0.25 | auditorium | |||||
| 14 | Restricted and prohibited goods, intellectual property | Lectures | 0.25 | auditorium | |||||
| 15 | Practical solutions for prevention of infringement of restricted and prohibited goods, and intellectual property. Seminar work in accordance with seminar No.5 instruction | Classes | 0.25 | auditorium | |||||
| 16 | Customs risks, their evaluation and customs control organisation, including technical customs means. Customs audit | Lectures | 0.25 | auditorium | |||||
| 17 | Modernisation of customs work. Authorised economic operators (AEO). Integrated border management | Lectures | 0.25 | auditorium | |||||
| Assessment | |||||||||
| Unaided Work: | 1. The material reviewed at lectures and seminars is the necessary minimum knowledge to be acquired. The student should learn other matters not reviewed during contact classes independently. All the matters to be learned in the study course are specified in the description of the study course. 2. Learning of material outside auditorium should be systematic. At least 3 hours of learning outside auditorium per two hours in auditorium (90 min) should be provided for learning and analysis of additional information on topics to be learned, drafting of a report, preparation for seminars and tests). 3. Seminar classes take place in groups. Student prepare for seminar work individually. Detailed organisation of seminar work is included in the seminar instruction for the respective seminar, which is sent to students 5 – 7 calendar days before the seminar. Students are obliged to prepare before the class in accordance with the instruction, for example, to study specific conditions of customs cases theory, to identify additional questions and find answers to them, if asked. During a seminar the student should be able to justify and defend own opinion and argument it in discussion with seminar participants. | ||||||||
| Assessment Criteria: | Within the scope of the course, a test of theoretical knowledge will be organised for students in the form of 2 test works/tests, for which the student receives an assessment, an assessment is also provided for the drafted report and passed examination. Student’s knowledge in practical use of the theory of customs cases is assessed during the examination. To make an assessment, it is necessary: 1) Successful completion of test works/tests 2) Successfully assessed report 3) Successfully passed examination Assessment system: 2 test works/tests – 50%; Report– 25%; Examination – 25%. | ||||||||
| Final Examination (Full-Time): | Exam (Written) | ||||||||
| Final Examination (Part-Time): | Exam (Written) | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | Students have general understanding and basic knowledge in concepts, terminology of the theory of customs cases, applicable procedures and trade policy measures, including restrictions. Students understand work organisation methods and solutions, understand the requirements of regulatory enactments and solutions for their application in practice. | ||||||||
| Skills: | Students are able to analyse practical examples of administration of customs cases. Students are able to analyse conditions of application of customs procedures, express an argumented opinion, identify administrative infringements and criminal offences in the field of administration of customs cases. Students are able to explain and discuss with argumentation challenges in the practical application of the theory of customs cases with industry specialists and other persons. Students are able to integrate the obtained knowledge and make a contribution to the creation of new knowledge. | ||||||||
| Competencies: | Able to demonstrate in-depth and expanded knowledge and understanding in the management of customs matters in accordance with the latest developments in customs matters, which help to anticipate and prevent risks to economic security, identify threats and prevent fraud and tax evasion through the movement of goods across the border. Students are able to collect, analyze and evaluate information in the field of customs administration, as well as other areas of economic security in the context of the international and national professional environment and make decisions appropriate to the purpose. Students are able to define the tasks of customs institutions, develop work plans, generate ideas, organize work, identify areas for customs development in the context of border management, coordinate cooperation, thus creating competitive results in the field of economic security. Students are able to solve customs issues and their administration, as well as are able to conduct multidisciplinary research. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Gulbis, A., Čevers, A. “Muitas darbības pamati”. RTU, 2014 | ||||||||
| 2 | Capacity Building Development Compendium. World Customs Organization, 2019 | ||||||||
| 3 | De Wulf, L., Sokol, J. D. “Customs Modernization Handbook”. World Bank, 2005 (akceptējams izdevums) | ||||||||
| 4 | “Stratēģiskās nozīmes dubultā pielietojuma preces un to kontrole”. Salmiņa un Krastiņa redakcijā, 2. daļa. RTU, 2004 (akceptējams izdevums) | ||||||||
| 5 | Eiropas Parlamenta un Padomes 2013.gada 9.oktobra Regula Nr.952/2013, ar ko izveido Savienības Muitas kodeksu | ||||||||
| 6 | Komisijas 2015.gada 28.jūlija Deleģētā regula (ES) 2015/2446, ar ko papildina Eiropas Parlamenta un Padomes Regulu (ES) Nr.952/2013 attiecībā uz sīki izstrādātiem noteikumiem, kuri attiecas uz dažiem Savienības Muitas kodeksa noteikumiem | ||||||||
| 7 | Ārvalstu studentiem/For international students | ||||||||
| 8 | Capacity Building Development Compendium. World Customs Organization, 2019 | ||||||||
| 9 | De Wulf, L., Sokol, J. D. “Customs Modernization Handbook”. World Bank, 2005 (akceptējams izdevums) | ||||||||
| 10 | TIR Handbook. UNECE, 2018 (engl, ru) | ||||||||
| 11 | Hintsa, J. P. Supply Chain Security (SCS) Compendium. RTU, 2017 | ||||||||
| 12 | Report on the Eu Enforcement of Intellectual Property Rights: Results at Eu Borders and in Member States 2013-2017. European Union Intellectual Property Office, 2019 | ||||||||
| 13 | European Comission Taxation and Customs Union | ||||||||
| Additional Reading | |||||||||
| 1 | Komisijas 2015.gada 24.novembra Īstenošanas regula (ES) 2015/2447, ar ko paredz sīki izstrādātus noteikumus, kas vajadzīgi, lai īstenotu konkrētus noteikumus Eiropas Parlamenta un Padomes Regulā (ES) Nr.952/2013, ar ko izveido Savienības Muitas kodeksu | ||||||||
| 2 | Komisijas 2015.gada 17.decembra Deleģētā regula (ES) 2016/341, ar ko papildina Eiropas Parlamenta un Padomes Regulu (ES) Nr.952/2013 attiecībā uz pārejas noteikumiem, kurus paredz attiecībā uz konkrētiem Savienības Muitas kodeksa noteikumiem, ja attiecīgās elektroniskās sistēmas vēl nedarbojas, un groza Komisijas Deleģēto regulu (ES) 2015/2446 | ||||||||
| 3 | Konvencija par starptautisko tirdzniecību ar apdraudētajām savvaļas dzīvnieku un augu sugām. Vašingtona, 1973 | ||||||||
| 4 | Muitas konvencija par starptautiskajiem kravu pārvadājumiem, izmantojot TIR grāmatiņu. Ženēva, 1974 | ||||||||
| 5 | Starptautiskā konvencija par muitas procedūru vienkāršošanu un harmonizēšanu. WCO, 1973 | ||||||||
| 6 | Konvencija par pagaidu ievešanu (Stambulas konvencija). Stambula, 1990 | ||||||||
| 7 | Muitas konvencija par ATA karnetipreču pagaidu ievešanai. Muitas sadarbības padome, 1961 | ||||||||
| 8 | 2013.gada 12.jūnija Eiropas Parlamenta un Padomes regulā Nr. 608/2013 par muitas darbu intelektuālā īpašuma tiesību īstenošanā | ||||||||
| 9 | Komisijas 2019.gada 9.oktobra Īstenošanas regula (ES) 2019/1776[2], ar ko groza I pielikumu Padomes Regulā (EEK) Nr.2658/87 par tarifu un statistikas nomenklatūru un kopējo muitas tarifu (OJ L 280, 31.10.2019) | ||||||||
| 10 | Konvencija par kopēju tranzīta procedūru, EK TAXUD, 2007 | ||||||||
| Other Information Sources | |||||||||
| 1 | Valsts ieņēmumu dienests | ||||||||
| 2 | Pasaules muitas organizācija | ||||||||
| 3 | Ārvalstu studentiem/For international students | ||||||||
| 4 | World Customs Organization | ||||||||
