Karabakh University Courses
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[LTM 407] Customs Affairs and Transit Applications
Instruction Language
Azerbaijani
Course Type
Elective - Block 2
Course Description
This course teaches the fundamental principles of customs regulation, the structure and functions of customs authorities, and the international conventions governing customs procedures. It covers customs regimes and procedures, including import, export, and temporary admission. The curriculum focuses on customs valuation of goods, the Harmonized System (HS) classification, calculation of customs duties and taxes, and methods for tariff and non-tariff regulation. It examines the specifics of customs clearance for multimodal and transit transport, including the application of transit guarantee mechanisms. Furthermore, it studies the role of Authorized Economic Operators (AEO) and the use of information technologies in customs risk management and documentation (e.g., electronic declarations). The course develops students' abilities to manage complex customs operations, ensure regulatory compliance, and optimize transit logistics in global trade.
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