Опис курсу

The discipline “Customs policy and administration” is a normative discipline in the specialty “Finance, banking, insurance and stock market” for the educational program “Finance, customs and tax affairs”, is taught in 3 semesters in the amount of 3 credits (according to the European Credit Transfer System ECTS). It is taught in English.

The educational discipline “Customs policy and administration” is aimed at forming in higher education applicants a system of knowledge regarding the formation and implementation of the state’s customs policy, control over customs payments, including checking their accuracy, timeliness and completeness., as well as identifying violations of customs legislation and ensuring compliance with tax legislation.

The purpose of studying 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 the customs value and origin of goods, the procedure for calculating and paying customs payments, customs clearance and control procedures, as well as an analysis of world practices in this area.

The objectives of studying the discipline are:

• to clarify the essence and principles of implementing the state’s customs policy;
• to study the theoretical and practical principles of customs and tariff regulation in the context of implementing the country’s customs policy;
• to learn how to calculate and identify the customs value of goods;
• to study the legislative aspects of administering customs payments in Ukraine;
• to determine responsibility for evading customs payments;
• to determine the main directions of modernization of customs policy and customs management.