SYLLABUS
IBS 113
U.S. Customs and Duties
6:30 - 9: 30 P.M. Section 5246
Thursday, April 1, 2004
Thursday, April 8, 2004
Thursday, April 15, 2004
Thursday, April 22, 2004
Thursday, April 29, 2004
Location:
Scottsdale Community College
Main Campus Room AP 215
9000 East Chaparral Road
Scottsdale, Arizona 85256
Instructor:
Joseph Zodl
Phone: (480) 423-6000
Fax:
(480) 423-6271
email:
eximport@zodl.net
Course Description:
Presents an overview of the requirements of importing into the United States. Course includes an
introduction to the United States Customs Service, what customs brokers do, duty rate structure and
determination. Overview of special customs issues.
Prerequisites: None
Course Objectives:
1. Describe the role U.S. Customs plays in international trade.
2. Identify the documentation required by U.S. Customs.
3. Explain the valuation methods utilized by U.S. Customs for cargo imported into the United States.
4. Define the tariff classification under the Harmonized System.
5. Define the general rules of interpretation governing the tariff classification of goods.
6. Identify special classification programs which reduce the duties paid.
7. Explain the procedures for obtaining rulings under the Harmonized System.
8. Explain the use of duty savings techniques such as use of foreign trade zones and duty drawback
programs.
9. List the restrictions governing imported products and special requirements of federal agencies.
10. Analyze the imposition of penalties and other enforcement activities of the U.S. Customs Service.
Textbook:
Importing Into the United States, U.S. Customs Service, Washington, DC
Note to students; While there are several chapters assigned for each week, you will find that these are very
short chapters, only a few pages each.
Course Outline:
Meeting One
Sourcing, introduction to terms of sale and terms of payment.
Meeting Two
Customs Entry, duty rates, classifications
(Chapters 1, 2, 4, 16, 17, 18, 19, 20, 25)
Meeting Three
Valuation, prohibited merchandise, "other agency" requirements, marking requirements, Foreign Trade
Zones, bonded warehouses, drawback, in-transit, transportation and exportation entries.
(Chapters 26, 27, 28, 29, 32, 33, 40)
Meeting Four
Reasonable Care. The overall import transaction.
(Chapters 6, 7, 8, 9)
Meeting Five
Reports, review, and final examination
Attendance Policy:
This entire class is 5 sessions of which a minimum attendance of 3 sessions is required for a passing grade.
Grading Policy:
Letter grade is based on the final exam grade and meeting the minimum attendance requirement as well as
presentation of report.
Grades:
A
B
C
D
F
91-100
81-90
71-80
61-70
60 and below
Class attendance and participation can be taken into consideration by the instructor for upward adjustment
of a final letter grade.
P/Z
A student may elect to take the course "Pass/No Credit" at the first meeting. A grade of "Pass" requires:
1) attendance at three class meetings (minimum).
2) presentation of a report earning a "P."
Incompletes:
A temporary grade of "I" for Incomplete may be granted at the discretion of the instructor and department
chair. An "Incomplete Contract" must be obtained and completed by the student requesting an "Incomplete."
This must be done prior to the last class meeting to avoid a grade of "F".
Reports:
Due the third session. Each student must prepare a written report and present it orally. This is to be on
progress made toward importing a real or fictitious product, or a previously approved alternative subject
(e.g., on a free trade agreement).
The report is P/F, with an F grade on a report resulting in the lowering of the final grade by one letter grade.
Course Content:
Course content may vary from this outline to meet the needs of a particular group.
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