Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Customs and excise_AF41781/3519/2526/1/35
Study guide

Customs and excise_AF

41781/3519/2526/1/35
Academic year 2025-26
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: 01.12.2025 (1st semester)
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

being enrolled for at least 60 ects credits in programme part (year) 1.

Learning outcomes (list)

OLR AF 1 The Bachelor BM/AF has an understanding of tax, parafiscal, legal and accounting regulations and processes, general business and organisational processes and their interrelationships, and can apply this understanding in a broad, globalised, changing and (inter)national context.
You situate the role of customs based on the relevant customs, excise and VAT regulations.
You describe the functioning of the customs territory and its concrete organization.
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)

Course (digital) learning material on digitapMandatory
  • Author: Lector
Studentencodex ITAA - Fiscale wetgevingMandatory

Educational organisation (list)

Exam duration
Estimated time for testing2,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours52,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test during the examination series100,00Aanvullende instructies op Digitap
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Aanvullende instructies op Digitap