This is a compulsory core module. It is required that students register and undertake the Customs Theory and Administration Module after they have concluded the Customs & Excise Module.
The Module focus is to address the role of Customs in the 21st century, as it faces the challenges posed by Globalisation, Trade Facilitation initiatives, and Risk, Safety & Security Management Strategies that necessitate a renewed professional approach to the management, control, regulation and operations of Customs, Trade, and Border Control in compliance with Global Conventions, Instruments and Agreements relating to Globe Trade.
PGDip Main Topics to be covered in the 2nd Semester Module MSLE6BT Customs Theory & Administration:
World Customs Organisation
Regional Initiatives
Stakeholders
in the international supply chain
Various
functions of customs taxation
Essentials of customs taxation
Harmonised
system and classification
Customs Tariffs and Rebates
Valuation
International
Rules of Origin
The Revised Kyoto Convention
South African instruments
WTO Agreements and annexes
Role and responsibilities of customs
authorities
Customs warehouses and free trade zones
Temporary admission
Special duty relief schemes
Customs tax computations
Problem-solving, decision making and
dispute resolution in customs
The African context.
- Teacher: Mark Alexander Goodger
- Teacher: Bruce Rhodes
- Teacher: Kubendri Soodyal