2024-2025 / DCER0108-1

Special customs procedures

Duration

28h Th

Number of credits

 Executive Master in customs4 crédits 

Lecturer

Nicolas Laurent

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

Day 1: Customs warehouses:

  • Reminder of legislation (basic training)
  • Advantages and comparison with temporary storage facilities
  • Authorisations, simplifications and customs bonds
  • Record keeping
  • Declarations
Day 2: Active development:
  • Reminder of legislation (basic training)
  • Advantages
  • Authorisations, simplifications and customs bonds
  • Record keeping
  • Declarations
Passive development:
  • Reminder of legislation (basic training)
  • Advantages
  • Authorisations, simplifications and customs bonds
  • Record keeping
  • Declarations
Day 3: Temporary admission:
  • Reminder of legislation (basic training)
  • Advantages
  • Authorisations, simplifications and customs bonds
  • Record keeping
  • Declarations
Specific destination:
  • Reminder of legislation (basic training)
  • Advantages
  • Authorisations, simplifications and customs bonds
  • Record keeping
  • Declarations
Day 4: Transit
  • Reminder of legislation (basic training)
  • Advantages
  • Authorisations, simplifications and customs bonds
  • Record keeping
  • Declarations

Learning outcomes of the learning unit

Use of specific regimes, drawing the advantages of this legislation, requesting authorisations from customs authorities.

Prerequisite knowledge and skills

Planned learning activities and teaching methods

Cases, exercises, lectures

Mode of delivery (face to face, distance learning, hybrid learning)

Face-to-face course

Course materials and recommended or required readings

Consolidated Union Customs Code (UCC) (2016 and 2018 modifications):
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:2013R0952:20200101:FR:PDF
Consolidated delegated regulation (2016, 2017, 2018, 2019 and 2020 modifications);
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:2015R2446:20200716:FR:PDF
Consolidated implementing regulation (2016,2017, 2018, 2019 and 2020 modifications):
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:2015R2447:20200720:FR:PDF

Consolidated TDA version Version TDA consolidée
Guidelines for specific regimes Lignes directrices Régimes particuliers TAXUD/A2/SPE/2016/001 - Rev 13 - EN

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

Contacts

nicolas.laurent@minfin.fed.be

Association of one or more MOOCs