Taxation in Customs Practices

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

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

Avaliação sumativa
  • - 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.