COVERAGE.
1. Introduction to customs
2. Sources of customs law
3. Functions of customs and excuse departments.
4. Exemption for a returning resident
5. Customs valuation methods
6. Importation procedures
7. Exportation procedures
8. EAC Unions
9. Prohibited and Restricted goods
10. Smuggling
11. Rule of origin
12. Review questions and Calculations
Be knowlegeable on:
(i)Concept of customs
(ii)Functions of customs
(iii) concepts on customs union
objectives
(iv) stages of customs development
(Common market,customs union,political federation)
(v) what is a single customs territory?
(vi) Features of single customs terrirtory
concept on Transit
concept on Transhipment
concept on manifest
(vii) Objectives of single customs territory
(ix) Pillars of single customs territory
(X) customs duties and its calculations refence
(xi) Customs valuation and its methods.
conditions on using method no.1
Related parts on method no.1
(xii) Rules of origin concepts
Ex-factory cost
Ex -work cost
FOB
(xiii) Prohibited and Restriction Goods
Types of prohibited goods
Types of restricted goods
(Both on importation & export)
Goods without entry
(Xiv) smuglling
(Xv) customs warehouse
types
(Xvi) Importation
procedures
documents used
concept of balance of payment
(Xvii) Exportation
procedures
documents
(Xviii) Customs legislatures & regulations
sources
types
(Xvix) Excise duty
(Xx) Tax audit and investigation
Objectives
Written:
1.multiple choice
Waligusa kwenye restrictions & prohibited goods,concept of balance of payment,
2. (a).what is Rules of origin
(b).what is ex- factory cost
3. (a) what are the four pillars of single customs territory
(b) what are the related parts from the schedule no… of method of valuation of goods under transaction method.
4.Calculation on imports duties
5.sources of customs laws and rules governs customs & excise inTanzania
1.Introduce yourself
2.objectives of tax investigations
3.stages of importation
4.documents of exportation
5.objectives of
(i)Concept of customs
(ii)Functions of customs
(iii) concepts on customs union
objectives
(iv) stages of customs development
(Common market,customs union,political federation)
(v) what is a single customs territory?
(vi) Features of single customs terrirtory
concept on Transit
concept on Transhipment
concept on manifest
(vii) Objectives of single customs territory
(ix) Pillars of single customs territory
(X) customs duties and its calculations refence to B4 NBAA Book
(xi) Customs valuation and its methods.
conditions on using method no.1
Related parts on method no.1
(xii) Rules of origin concepts
Ex-factory cost
Ex -work cost
FOB
(xiii) Prohibited and Restriction Goods
Types of prohibited goods
Types of restricted goods
(Both on importation & export)
Goods without entry
(Xiv) smuglling
(Xv) customs warehouse
types
(Xvi) Importation
procedures
documents used
concept of balance of payment
(Xvii) Exportation
procedures
documents
(Xviii) Customs legislatures & regulations
sources
types
(Xvix) Excise duty
(Xx) Tax audit and investigation
Objectives
procedures
Written:
1.multiple choice
Waligusa kwenye restrictions & prohibited goods,concept of balance of payment,
2. (a).what is Rules of origin
(b).what is ex- factory cost
3. (a) what are the four pillars of single customs territory
(b) what are the related parts from the schedule no… of method of valuation of goods under transaction method.
4.Calculation on imports duties
5.sources of customs laws and rules governs customs & excise
1.Introduce yourself
2.objectives of tax investigations
3.stages of importation
4.documents of exportation
5.objectives of customs union
