Howard College

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 2^nd 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.