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

Curricular Unit Teachers

Ricardo Filipe da Silva Oliveira

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.