2024-2025 / DROI8045-1

Customs and excise, elements

Duration

21h Th

Number of credits

 Advanced Master in Tax Law3 crédits 

Lecturer

Raphaël Van De Sande

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

Basics of customs and excise:
Customs

  • Customs and international trade
  • European regulations (Union Customs Code and annexes)
  • Customs administration: aim, organisation and role
  • General law on customs and excise
  • Introducing goods into the EU
  • Authorisations and certifications
  • Risk analysis and inspections
  • Customs regimes and special procedures
  • Exiting the EU
  • IT platforms
  • Customs related disputes
Excise
  • Excise products
  • Excise movements
  • General law on customs and excise
  • Risk analysis and inspections
  • IT platforms
  • Excise related disputes

Learning outcomes of the learning unit

European Customs Competency Framework: Level 1

Prerequisite knowledge and skills

Law, commerce, logistics

Planned learning activities and teaching methods

Theoretical explanation of the basics with a PowerPoint presentation and practical exercises on moving goods

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

Face-to-face course

Course materials and recommended or required readings

Syllabus will be distributed in advance, articles to read (current affairs).

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire )

Work placement(s)

Organisational remarks and main changes to the course

Contacts

raphael.vds@gmail.com

Association of one or more MOOCs