International Import/Export Laws

LAWS6037

The unit is a comparative study of international customs law and administrations and is based on examining some of the practical difficulties associated with the implementation of new customs laws in various jurisdictions. The Kyoto convention, which sets out the minimum requirements of any new customs law, is examined in some detail focusing in particular on: customs control; customs declarations; administrative penalties; customs securities; transparency and customs rulings; risk management initiatives etc. The unit also examines the international customs harmonised tariff illustrating the structure, notes and in particular, the rules for interpretation of the tariff. The WTO customs valuation methodologies are also studied (from Article VII of the GATT) with particular emphasis given to the transaction value method of customs valuation. The treatment of management fees, royalties, commissions, production assist costs, research and development expenditure and other difficult areas are also reviewed. Article VI of the GATT, which makes provision for anti-dumping law, is also considered providing practical examples of how this law operates in various jurisdictions.

Unit of study details

Unit of study level: Postgraduate

Credit points: 6

Commencing semesters: 1

Further unit of study information

Unit of study handbook: LAWS6037

Costs and scholarships information: Costs and Scholarships

Final dates to withdraw from units of study: Census Dates

Available for study abroad and exchange: No

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