Customs Value of Goods

Major: Management
Code of subject: 7.073.05.E.093
Credits: 5.00
Department: Foreign Trade and Customs
Lecturer: PhD Mykytyn Oleh Zynoviyovych
Semester: 2 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of studying the academic discipline is for students to master theoretical knowledge and acquire practical skills in determining the customs value of goods.
Завдання: The study of an educational discipline involves the formation and development of the competencies of students: general competences: ZK1. Ability to conduct research at an appropriate level. ZK2. Ability to communicate with representatives of other professional groups at different levels (with experts from other fields of knowledge/types of economic activity). ZK3. Skills in using information and communication technologies. ZK5. The ability to act on the basis of ethical considerations (motives). ZK7. Ability to abstract thinking, analysis and synthesis. professional competences: SK1. Ability to choose and use management concepts, methods and tools, including in accordance with defined goals and international standards. SK4. Ability to effectively use and develop the organization's resources. SK9. Ability to analyze and structure organizational problems, make effective management decisions and ensure their implementation. FCS 1. The ability to demonstrate in-depth knowledge and understanding of the domestic and international methodical-applied and normative-legal framework for managing a wide range of customs operations at different levels. FCS 2. Ability to plan, organize, control and regulate customs activities at various levels, use classical and innovative mechanisms of motivating personnel in the field of customs activities. FCS 1.1. The ability to make management decisions regarding the optimal choice of methods for determining and justifying the customs value of goods.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: 1. In-depth knowledge of the theoretical aspects of the customs value of goods. 2. In-depth knowledge of methods of determining the customs value of goods. 3. In-depth knowledge of the technology of forming the customs value of goods. 4. In-depth knowledge of procedures for declaring the customs value of goods. 5. In-depth knowledge of the legal framework that regulates the process of forming the customs value of goods. 6. The ability to determine the size of the customs value of goods. 7. Ability to prepare and issue documents during customs clearance for declaring the customs value of goods. 8. The ability to analyze the legal framework that regulates the methods of forming the customs value of goods. 9. The ability to determine the customs value of goods under different customs regimes and different basic terms of delivery. As a result of studying the academic discipline, the student must be able to demonstrate the following program learning outcomes: PRN1. Critically consider, choose and use the necessary scientific, methodical and analytical tools for management in unpredictable conditions. PRN2. Identify problems in the organization and justify methods of solving them. PRN6. Have the skills to make, substantiate and ensure the implementation of management decisions in unpredictable conditions, taking into account the requirements of current legislation, ethical considerations and social responsibility. PRN7. Organize and carry out effective communications within the team, with representatives of various professional groups and in an international context.PRN8. Apply specialized software and information systems to solve organizational management problems. PRN9. To be able to communicate in professional and scientific circles in national and foreign languages. PRN13. Be able to plan and carry out informational, methodical, material, financial and personnel support of the organization (unit). PRNS 1. Establish, develop and balance relations with domestic and foreign customs bodies, state control bodies, customs brokerage agencies, transport, logistics, insurance, legal, warehouse, specialized customs organizations in the process of customs clearance of goods and vehicles. PRNS 2. Identify the costs of customs activities using various methods and approaches, group them by costing items and economic elements. PRNS 1.1. To optimize customs and tax payments on the basis of planning, control and regulation of the customs value of goods.
Required prior and related subjects: Management of customs activities in the conditions of European integration, Management of international competitiveness, Expertise in foreign economic and customs activities, Technologies of customs control
Summary of the subject: The purpose, subject, object and main tasks of studying the discipline. The essence of customs value and its functions. Customs value management systems. Methods of determining the customs value. International systems for determining the customs value of goods. Determining the customs value of goods based on the contract price of imported goods. Determination of the customs value of goods with identical goods. Determination of the customs value of goods with similar goods. Determining the customs value of goods based on cost calculation. Determining the customs value of goods based on value addition. Determining the customs value of goods by the reserve method. Determining the customs value of goods when setting price restrictions on goods. Schemes of cargo passage through the customs border. Calculation of the customs value under different basic conditions of delivery of goods. Export pricing. Price formation of imported goods in the domestic market.
Опис: The purpose, subject, object and main tasks of studying the discipline. The essence of customs value and its functions. Customs value management systems. Methods of determining the customs value. International systems for determining the customs value of goods. Determining the customs value of goods based on the contract price of imported goods. Determination of the customs value of goods with identical goods. Determination of the customs value of goods with similar goods. Determining the customs value of goods based on cost calculation. Determining the customs value of goods based on value addition. Determining the customs value of goods by the reserve method. Determining the customs value of goods when setting price restrictions on goods. Schemes of cargo passage through the customs border. Calculation of the customs value under different basic conditions of delivery of goods. Export pricing. Price formation of imported goods in the domestic market.
Assessment methods and criteria: • - Current control (40%): oral questioning, laboratory works, performance of calculation and graphic work; • - Final control (60%): written component (40%) and oral component (20%)
Критерії оцінювання результатів навчання: Semester control is conducted in the form of an exam, which involves written (solution of the exam ticket in the form of test tasks, theoretical questions and tasks) and oral (answers to oral questions) components. Current control is carried out in the form, performance and oral express survey on the protection of laboratory work.
Recommended books: 1. Kuzmin O.E. Customs affairs: education. practical manual / O.E. Kuzmin, O.G. Melnyk, O.Yu. Grigoriev, A.O. Bosak, K.O. Doroshkevich, A.V. Todoshchuk, M.G. Knysh, O. O. Maslak; Under the editorship of Prof. O. Ye. Kuzmin. - Kyiv: Caravela, 2014. - 232 p. 2. Kuzmin O.E. Customs business: education. Manual / O.E. Kuzmin O.E., O.G. Melnyk, O.Yu. Grigoriev, A.O. Bosak, K.O. Doroshkevich, A.V. Todoshchuk, M.G. Bornikova, R.B. Rogalskyi. – Lviv: Publishing House of Lviv Polytechnic, 2015. – 232 p. 3. Kuzmin O.E. Customs service of international economic activity in the conditions of European integration: theoretical provisions and methodical approaches to practical and laboratory classes: [study. Posibn] /O.E. Kuzmin O.E., O.G. Melnyk, O.Yu. Grigoriev, A.O. Bosak, K.O. Doroshkevich, A.V. Todoshchuk, O.V. Mukan , O.I. Dorosh. – Lviv: City Information Systems, 2015. – 162p.