Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Customs and excise39637/3368/2425/1/33
Study guide

Customs and excise

39637/3368/2425/1/33
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 2
    Choice option within specialisation:
    • Fiscaliteit within Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Teaching staff: Van Sant Tim
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.10.2024 ()
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 78,00 hours

Prerequisites

previously registered for Tax law.

Learning outcomes (list)

OLR AF 1.0 - The bachelor BM/AF has insights in fiscal, parafiscal, legal and accountancy rules and processes, in general corporate organisational processes as well as in their interconnection, and can consequently apply these insights in a broad, globalised and changing (inter)national context.
You describe the functioning of the customs territory and its concrete organization.
You situate the role of customs based on the relevant customs, excise and VAT regulations.
You define the general principles of valuability, the flow of goods and the various customs directives.
You understand the system of various authorizations required in the context of the customs territory and within the application of excise tax.
You demonstrate an understanding of the future challenges for customs and their importance.

Study material (list)

Mandatory
  • Author: Lector

Educational organisation (list)

Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours54,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test during the examination series100,00
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00