Duration
56h Th
Number of credits
| Advanced Master in Tax Law | 4 crédits |
Lecturer
Marc Bourgeois, Philippe Heeren, Yves Melin, Marc Wegnez
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
Tariff classification, the origin and value of goods are the bases for calculating customs duties. The course will be divided into three parts in order to cover each of these concepts in depth. They will also be analysed from the perspective of relevant reporting risks.
1. Tariff classification
After a general introduction, the links between the Harmonised System and the Combined Nomenclature system as well as classification tools will be explained. The structure of the HS and the interpretation rules will be addressed before looking in detail and the scope and particularities of certain sections.
2. The origin of goods
Preferential origin will be addressed from a practical perspective in connection with international trade agreements and the rules to be applied. How to determine preferential origin? What are the specific rules for certain products? What constitutes evidence, authorisations/simplifications and risks? These are some of the basic questions which will be developed. Non-preferential origin will then be looked at in context in order to identify any issues relating to it, evidence, competence of the European Commission, the role of OLAF, binding origin information (BOIs).
3. Value of goods
The legal basis and detailed analysis of evaluation methods: transactional value, substitution methods, elements to add or deduct from the price will be studied in depth. Valuation will be taught in English.
Learning outcomes of the learning unit
The aim is to ensure an in-depth understanding of the legislation and the mechanisms relating to identifying the tariff classification code, the origin and value of goods. This course aims to ensure students acquire a method to apply the legal texts to practical situations to identify these elements.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Lectures, interactive sessions with students particularly through practical exercises.
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Additional information:
The presence is encouraged in order to promote discussion.
Nevertheless, it is possible to attend live with interaction online. Courses will also be recorded and accessible via the lol@hd platform.
Recommended or required readings
PowerPoint presentations will be made available to students.
Links to documents will also be provided.
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Additional information:
In both the first and second sessions, the examination will take the form of a written assessment (MCQs and/or open-ended questions) in-person.
In exceptional cases, for duly substantiated reasons and after approval by the Board, the examination may take the form of a distance oral examination.
Work placement(s)
Organisational remarks and main changes to the course
Students are strongly advised to attend classes with a laptop computer in order to have real-time access to the resources required for carrying out practical exercises.
Contacts
Yves MELIN : ymelin@reedsmith.com
Marc WEGNEZ : marc.wegnez@economie.fgov.be