Ak-01 INTRODUCTION TO CUSTOMS

This book was written based on the need for courses, especially for Semester V students in the Tax Accounting Study Program at the Manado State Polytechnic with a weight of 3 credits. References regarding Customs are still very limited. This textbook is only an introduction to the ins and outs of export and import and supporting documents.

Customs is a branch of state finance related to the control of goods entering and leaving the customs area. Classification of goods, customs value, import, export and treasury procedures are part of the technical scope of customs science. A correct and complete understanding of customs principles will provide very useful provisions for students who will study technical customs science.

Customs courses are. This course consists of three main parts, namely Customs Law, Import Customs Procedure and Export Customs Procedure. The aim of this textbook is to provide a reference regarding customs regulations that apply to goods entering and leaving the customs area. Apart from that, it is used as practical material in training students to act as exporters/importers of goods in preparing documents, maximizing export-import facilities and fulfilling customs regulations and obligations.

Lectures are given face-to-face (offline), discussions, lectures, questions and answers, assignments and demonstrations on preparing export and import documents at the end of the lecture.

This book was written based on the need for courses, especially for Semester V students in the Tax Accounting Study Program at the Manado State Polytechnic with a weight of 3 credits. References regarding Customs are still very limited. This textbook is only an introduction to the ins and outs of export and import and supporting documents.

Customs is a branch of state finance related to the control of goods entering and leaving the customs area. Classification of goods, customs value, import, export and treasury procedures are part of the technical scope of customs science. A correct and complete understanding of customs principles will provide very useful provisions for students who will study technical customs science.

Customs courses are. This course consists of three main parts, namely Customs Law, Import Customs Procedure and Export Customs Procedure. The aim of this textbook is to provide a reference regarding customs regulations that apply to goods entering and leaving the customs area. Apart from that, it is used as practical material in training students to act as exporters/importers of goods in preparing documents, maximizing export-import facilities and fulfilling customs regulations and obligations.

Lectures are given face-to-face (offline), discussions, lectures, questions and answers, assignments and demonstrations on preparing export and import documents at the end of the lecture.