Taxation in Customs Practices

Base Knowledge

Not applicable

Teaching Methodologies

Summative assessment, carried out with oral assessment

Learning Results

Upon completion of the course, participants will have acquired knowledge of the necessary procedures and their fiscal implications for carrying out import/export activities.

Program

Taxation in Customs Practices

a) Customs Law

b) Types of Market

c) Customs Value

d) Taxable Value

e) Customs Duties

f) Rules of Origin

g) Customs Regimes

h) Customs Status

i) Goods Classification

j) Specific Taxation (IEC, ISV)

k) Declaratory Obligations/Documents

Grading Methods

Summative assessment

Attendance and Participation - 100.0%


    Internship(s)

    NAO

    Bibliography

    Site:

    • https://pauta.portaldasfinancas.gov.pt/pt/nomenclaturas/Pages/importacao.aspx

    • https://eur-lex.europa.eu/PT/legal-content/summary/union-customs-code.html

    Legislação

    • Código do IVA

    • Código IRC

    • Estatutos dos Benefícios Fiscais

    • Legislação Aduaneira

    Livro

    • O Direito Aduaneiro, Medeiro, Eduardo Raposo; Letras Lavadas, 2019.