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
Curricular Unit Teachers
Ricardo Filipe da Silva OliveiraInternship(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.