Course description

The discipline “Customs policy and administration” is a normative discipline in the speciality “Finance, banking, insurance and stock market” for the educational programme “Finance, customs and taxation”, taught in the 3rd semester in the amount of 3 credits (according to the European Credit Transfer System ECTS). The course is taught in English.
The discipline “Customs policy and administration” is aimed at forming a system of knowledge for higher education students on the formation and implementation of the state customs policy, control over customs payments, including verification of their accuracy, timeliness and completeness, as well as detection of violations of customs legislation and ensuring compliance with tax legislation.
The purpose of the discipline is to form a system of knowledge on issues related to customs administration, including the formation and implementation of customs policy, determination of customs value and origin of goods, the procedure for calculating and paying customs duties, customs clearance and control procedures, as well as analysis of international practices in this area.
The objectives of the discipline are as follows:
– to clarify the essence and principles of implementation of the state customs policy;
– study of theoretical and practical principles of customs and tariff regulation in the context of the implementation of the country’s customs policy;
– ability to calculate and identify the customs value of goods;
– studying the legislative aspects of customs payments administration in Ukraine;
– determination of liability for evasion of customs duties;
– identify the main directions of modernisation of customs policy and customs administration.