Course description

“Customs business” is a normative discipline of the cycle of professional and practical training of students majoring in 072 “Finance, Banking and Insurance”. The study of the discipline consists of a lecture course, seminars and practical classes, independent work of students and the implementation of individual research work.

The subject of the discipline is a set of patterns, conditions, principles, processes and phenomena that occur in customs.

The purpose of the discipline involves mastering the essence and objectives of customs in Ukraine, its organization at the present stage, mastering the legal and financial foundations of customs management, legal regulation of customs control and customs clearance, which will help understand the need and legality of customs duties and other mandatory payments, the specifics of their action, and the use of acquired knowledge in future practice.

The objectives of the discipline are:

– to provide students with educational material on the theory of the discipline “Customs business” and to form the basis of practical knowledge;

– to develop skills of filling in the necessary documents at customs clearance, to form knowledge concerning application of rates of the import duty according to UKTZED;

– to acquaint with forms of cargo and customs declarations and a technique of their filling;

– to form the basis of knowledge about the process of customs clearance of goods in export-import operations, as well as to ensure the development of economic thinking of students, the ability to make informed decisions in difficult and changing economic conditions, to act adequately in market relations, changes in regulations and legislation.