Mechanical Engineering

Basic concepts relating to foreign trade: international rules and agreements for Foreign Trade Turkey's preferential trade relations .Turkish Foreign Trade System: Export legislation. Import legislation. Legislation of Free Zones, Standardization in Foreign Trade, Foreign Trade Institutions and Organizations Documents used in foreign trade: Commercial Documents Official Documents Transport Documents Insurance Documents and Financing Documents Customs Regulation Regarding the Economic Regime: Customs warehouse regime Inward processing regime Transit regime under customs control Temporary import regime Outward processing regime (Midterm) .Economic Ineffective Customs Regimes: Introduction to Free Movement, Export regime and Transit regime Financial obligations and characteristics of foreign trade: Foreign trade incentives: VAT exemption, State aids Development of customs duties, theoretical principles, characteristics and properties of customs duties The scope of the Customs Code, the basic elements of the Customs duty: Subject, Obligation, The event that gives rise to tax, Exemptions and exceptions Rules of Origin in Customs Applications, Customs Value of Goods and Customs Tariff Taxation process in customs tax: Tariff, notification, accrual, collection of customs duty. Customs offenses and customs Customs fines Customs disputes and remedies

To gain knowledge and skills related to the legal foundations of foreign trade transactions To equip the customs procedures and the customs regimes with the ability to interpret and to enforce the judicial power.