Course code Ekon5080
Credit points 3
Customs Procedures
Total Hours in Course81
Number of hours for lectures12
Number of hours for seminars and practical classes12
Independent study hours57
Date of course confirmation27.09.2011
Responsible UnitInstitute of Economics and Finance
Course developer
Anita Labanovska
Mg. oec.
Course abstract
Study course teaches the role of customs within the economical and political context of the country, the procedures and regimes of customs; the course introduces the accompanying documents of dutiable goods, customs tax policy and the procedure of tax calculation, the requirements of goods transportation conventions, trade agreements and import duty reliefs in connection with origin of goods.
Learning outcomes and their assessment
After the completion of this course student will have: knowledge about the role of customs in the formation of national economic and monetary policy, skills – ability to evaluate risks when performing certain customs procedures, to submit appropriate customs documents in customs institutions, to determine the customs value of goods according to the regulations of Incoterms 2010, to choose appropriate customs tariffs in accordance with the EU Combined Nomenclature, to calculate customs taxes and other SRS-administrated taxes; competence – knowledge and practical skills to safely transport goods and objects across the Community border, perform appropriate customs procedures and avoid deliberate and unintentional violations of customs regulations
Compulsory reading
1. Urtāns A., Ketners K. Nodokļi, nodevas un muita Latvijā. A.Urtāna redakcijā. Rīga: RTU Izdevniecība, 2008. 204 lpp.
2. Padomes regula (EEK) Nr.2658/87 par tarifu un statistikas nomenklatūru un kopējo muitas tarifu [tiešsaiste] [skatīts 03.11.2011.]. Pieejams: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1987R2658:20000101:LV:PDF
3. Padomes 1992.gada 12.oktobra Regula (EEK) 2913/92 par Kopienas Muitas kodeksa izveidi [tiešsaiste] [skatīts 03.11.2011.]. Pieejams: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1992R2913:20050511:lv:PDF
Further reading
1. Muitas vērtēšanas dokumentu krājums TAXUD/800/2002-EN, Brisele, 2008 [tiešsaiste] [skatīts 03.11.2011.]. Pieejams: http://ec.europa.eu/taxation_customs/resources/documents/customs/customs_duties/declared_goods/european/compendium_2007_lv.pdf
2. Eiropas Kopienas Izcelsmes noteikumu Vispārējam priekšrocību režīmam lietotāju rokasgrāmata, Brisele, 2009. [tiešsaiste] [skatīts 03.11.2011.]. Pieejams: www.vid.gov.lv/getfile.aspx?sid=1585
3. Salmiņš A, Krastiņš A. Divējāda pielietojuma preču kontrole. Mācību līdzeklis. RTU izdevniecība. 2007. 256 lpp.
Periodicals and other sources
1. Latvijas Vēstnesis: Latvijas Republikas oficiālais laikraksts. Rīga: Valsts uzņēmums "Latvijas Vēstnesis". ISSN 1407-0391.