Duration
35h Th
Number of credits
| Specialised master in tax law | 4 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Customs declarations :
- Working method developed during class
- Legal elements (normal procedure and simplifications)
- Changes in the legislation (customs, VAT)
- Adjustments to the declaration process (IT tools, traceability of data and goods, risk analysis, fight against fraud, etc.)
- Sources of information
- User instructions
- Details of examples of a customs declaration
- Preparing a declaration as a declarant or representative at customs
- Practical exercises
- Writing, registering and sending a document in PLDA
- Consulting a declaration
- Declaring an import
- Declaring an export
- New customs clearance tools (BE GATE, IDMS, ICS, AN/PN/TS)
Learning outcomes of the learning unit
European Customs Competency Framework: levels 2 and 3
Prerequisite knowledge and skills
Basics of customs and excise duties (DROI8045-1)
Planned learning activities and teaching methods
- Legal provisions
- Practical exercises in encoding declarations
- Methodology for collecting and looking for information from different data sources
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Recommended or required readings
Syllabus distributed at the start of the course, reference articles to read (current issues).
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Work placement(s)
Organizational remarks
Contacts
raphael.vds@gmail.com