Customs Clearance of Foreign Economic Operations

Major: Management
Code of subject: 6.073.05.E.158
Credits: 4.00
Department: Foreign Trade and Customs
Lecturer: Mykytyn Oleh Zenoviovych PhD in Technical, Associate Professor
Semester: 7 семестр
Mode of study: денна
Learning outcomes: 9. Demonstrate skills of interaction, leadership, teamwork. 11. Demonstrate skills of situation analysis and communication in various areas of the organization. 20. Ability to demonstrate in-depth knowledge and understanding of the processes of international economic operations, their organizational, financial, resource, legal, logistical, customs, transport, forwarding, insurance, management support. 21. Ability to demonstrate in-depth knowledge and understanding of the processes of international cooperation and business, integration and globalization, factors and parameters of the modern international economic environment, management systems of international economic and customs activities. 26. Ability to research foreign markets, to form technologies of international economic operations, conclude and execute agreements with foreign counterparties, to develop international projects. 27. Ability to substantiate, diagnose and implement various types of international economic activity, ensure customs clearance, and declaration of goods.
Required prior and related subjects: prerequisites: • Foreign economic activity of the enterprise • Designing foreign economic operations requisites: • Risk management in customs activities
Summary of the subject: The subject and content of the discipline, its structure and study methods. Purpose of customs clearance. Place and time of customs clearance. Beginning of customs clearance. Presence of declarants or persons authorized by them during customs clearance. The language of documents submitted for customs control and customs clearance. Completion of customs clearance. Refusal of customs clearance and duties of the revenue and duties authority to clarify the requirements, the fulfillment of which ensures the possibility of customs clearance. Declaration procedure. Customs declaration filled out in the usual manner. Preliminary customs declaration. Temporary and periodic customs declarations. Additional declaration. Place of declaration. Declaring goods of a large number of items that arrived in one batch. Errors in the customs declaration. Change, revocation and invalidation of the customs declaration. Movement and passage of goods, commercial vehicles across the customs border of Ukraine. Customs formalities when moving goods across the customs border of Ukraine by various modes of transport. Customs clearance and customs payments. Customs clearance of intellectual property. Declaration terms. Acceptance of customs declaration. Declarants. Duties, rights and responsibilities of the declarant and the person authorized by him. Technical means of customs control. Smuggling and violation of customs rules for crossing the customs border of Ukraine.
Assessment methods and criteria: - current control (100%): performance of laboratory work (30%), control work (20%), solving tests and situational problems (20%), oral interview (20%).
Recommended books: 1. Босак А.О., Григор’єв О.Ю., Дорошкевич К.О., Тодощук А.В., Скибінський О.С. (2019). Економічна діагностика митної діяльності : [навч. посібн. – лабор. практикум]. Львів: «Міські інформаційні системи», 59с. 2. Кузьмін О.Є., Мельник О.Г., Григор’єв О.Ю., Босак А.О., Дорошкевич К.О., Тодощук А.В., Мукан О.В., Дорош О.І. (2019). Митне обслуговування міжнародної економічної діяльності в умовах євроінтеграції: теоретичні положення і методичні підходи до практичних і лабораторних занять : [навч. посібн., 2-е видання доп. і перероб.]. Львів: Міські інформаційні системи, 128с. 3. Кузьмін О.Є., Мельник О.Г., Григор’єв О.Ю., Босак А.О., Дорошкевич К.О., Тодощук А.В., Мукан О.В., Рогальський Р.Б. (2019). Митне обслуговування зовнішньоекономічних операцій: прикладний аспект [навч. посібн.]. Львів: СТ «Міські інформаційні системи», 148с.