SALES TAX AND CUSTOMS (2 SCU)

Learning Outcomes:

On successful completion of this course, students will be able to: explain the overview of Customs regulation  in Indonesia; explain the Management of Export of goods in accordance with the regulation  in Indonesia; explain the Management of Import of goods in accordance with the regulation in Indonesia; calculate Tax  on goods traffic activities in accordance with regulation in Indonesia.

Topics:

1. Overview of Customs Regulation;
2. Overview of Export activities;
3. Regulation of Document Investigation, Inspection, Entry of Goods and Loading of Exported Goods;
4. Overview of Import Procedures;
5. Hoarding, Notification and Inspection of Imported Goods;
6. Issuance of Imported Goods, Import of Consignments, Shipment Goods and Passenger Goods;
7. Customs Value, Export Duties, Import Duties;
8. Taxes for Import; Excise Regulation;
9. Calculation on Tax on Goods Traffic.