Teaching Methodologies
Classes are theoretical-practical, using an expository methodology to present the subject, supported by the resolution of cases and practical
exercises.
Developed summaries and exercise books are made available.
Learning Results
1. Understand the importance of international trade.
2. Analyse the functioning of the EU’s single market, the customs union and the EU’s trade and customs policies.
3. Identify the particularities of non-EU trade.
4. Apply the concepts of tariff classification, origin and customs value of goods, as well as understanding VAT taxation in international and
intra-EU transactions.
5. Master the Incoterms modalities.
6. Interpret and draw up documentation essential to international trade.
7. Understand the scope, incidence, exemptions, suspension and settlement of excise duties.
The theoretical-practical methodology, based on lectures, solving practical cases and exercises, ensures the integration of theoretical
knowledge and the development of analytical and technical skills, essential for professional practice in trade and international economic
relations.
Program
International trade in goods
1.1 The importance of international trade
1.2 International trade organisations
2. Intra-EU trade in goods
2.1 The EU customs union
2.2 The customs territory of the Union (types of territory).
3. Extra-EU trade in goods
3.1. Extra-EU trade in goods
3.2 Customs duties and taxes
3.3 Elements of customs taxation of goods
3.4 Customs regimes.
4. Taxation in International Trade in Goods
4.1 Tariff classification and customs value
4.2. VAT in international trade
5. Incoterms – Delivery conditions
5.1. The different modalities
6. International trade documentation
6.1 International trade documents
6.2 Customs declaration.
7. Excise Duties
7.1 Territorial scope: tax territory vs. customs territory
7.2 Incidence
7.3 Exemptions, chargeable event and enforceability
7.4 Tax suspension regime
7.5 Tax assessment, payment and refunds
Internship(s)
NAO
Bibliography
Afonso, A. B., & Afonso, S. B. (2012). Os impostos especiais de consumo (IEC). In Lições de Fiscalidade (Capítulo II, pp. 367–395).
Almedina.
Afonso, A. B., & Fernandes, M. T. (2011). Código dos Impostos Especiais de Consumo Anotado e Atualizado (3ª ed.). Coimbra Editora.
Pereira, T. C. (2020). Direito Aduaneiro Europeu – Vertente tributária. UCP Editora.
Pereira, T. C., & Vasques, S. (2020). Os Impostos Especiais de Consumo. Almedina.
Rijo, J. (2024). Direito Aduaneiro da União Europeia: Notas de enquadramento normativo, doutrinário e jurisprudencial (2ª ed.). Almedina.