Syllabus
Import Customs Regulations

Import Customs Regulations

IBUS-2345

Spring 2011
01/18/2011 - 05/15/2011

Course Information

Section 001
Lecture
T 6:00PM - 8:40PM
HBC1 215.0
Jamie Adams

Office Hours

  • T
    8:40 - 9:10
    Highland Business Center Room 215
    By Appointment Only (usually available 5:30pm 6:00pm & 8:40pm 9:10pm on Tuesdays) - make arrangements via e-mail at ibus2345adams@gmail.com.

Course Requirements

IBUS 2345 IMPORT CUSTOMS REGULATIONS A study of the US Customs Import Regulations to include the duties and responsibilities of the licensed customs broker or customshouse broker. Topics include processes for customs clearance including customs organization, consumptions, and the three keys to successful liquidation (valuation, classification, and entry), the Automated Broker Interface to the Automated Commercial System, types of entries, surety bonds, quotas, penalties, appraisement, bonded warehouse entry, examination of goods, harmonized tariffs, fees, quotas, immediate delivery, laws, and regulations.

COURSE REQUIREMENTS: Students will be required to successfully complete three written exams, participate in class discussions, exercises and role-playing, and complete and hand-in homework. The third exam will be a comprehensive examination covering all topics discussed during the term. Students are responsible for studying the material assigned in advance of class sessions on assigned topics. Class attendance and participation in class discussions will be evaluated in calculating the overall grade for the course.

 HOMEWORK ASSIGNMENTS:  Homework will consist of a written one page outline of notes from the reading assignment related to the upcoming class. Focus on dates, timelines, min/max, penalty amounts, etc.  The written assignment is due the Monday evening before each Tuesday class and must be turned in via email to the address provided. Please use the class date for the subject matter when sending.  Please bring a printed copy to class for additional notes.

 EXAMINATIONS:  All three examinations will consist of multiple-choice questions pulled EXACTLY from prior US Customs and Border Protection Brokerage Examinations.   

 MAKE-UP ASSIGNMENTS:  Students can miss one class with no impact to their grade.  Class participation points can be made up by taking a 20 question practice CBP exam at home.  Exams can be made up within one week and before the next class.  All make up exams will occur in the International Business Institute office room between the hours of 7:30AM and 4:30PM (Monday through Friday).  Please contact Regina Schneider to schedule an exam time.

Readings

TEXTBOOKS: Code of Federal Regulations, Title 19 parts 1 – 199 and the Harmonized Tariff Schedule of the United States (more details to follow)

Useful websites

www.cbp.govUS Customs and Border Protection

www.ncbaa.orgNational Customs Brokers and Forwarders Association of America

www.usaita.comUS Association of Importers of Textiles and Apparel Importers

 

Textbooks (option of free electronic or printed versions)

Title 19 CFR parts 1 – 199- $195.00*

            PDF Web: http://www.access.gpo.gov/nara/cfr/waisidx_02/19cfrv1_02.html

            Text Web: http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?sid=aaced95372ff073f58cb39e776fbfb2e&c=ecfr&tpl=/ecfrbrowse/Title19/19tab_02.tpl

 

2009 HTS US- $163.00*

            Web: http://hts.usitc.gov/

            *Purchase combo or single at: http://www.boskage.com/importer/imppck.php

                        - $344 (w/o CD) - $389 combo (w/CD)

                       

Recommended (optional)

Introduction to Customs Brokerage – Scott Warren Taylor (general but redundant) - $79.00

            Purchase from:  http://boskage.com/index/index_index.php

The Complete Customs Broker Guide- Joseph P Moss

Howdy, Duty!– Sandra Smith (easy read, comical, informative) - $79.00

            Purchase from:  http://boskage.com/index/index_index.php

 

Supplies

Solar-powered calculator, pencils, pen

Course Subjects

COURSE CONTENT AND SCHEDULE:

January 18

Introductions

Class overview

Session Number(s):

1 – Intro to Customs & Border Protection

2 – Role of a Customs Broker

            Reading:  19CFR111, 141, 142, 143, 151

 

January 25

Session Number(s):

3 – Customs Entry Process

4 – Special Entry Procedures & Security

            Reading: 19CFR113, 10

 

February 1

            Session Number(s):

            5 – Manufacturer’s ID (MID) Instructions

            6- Bonds & Duties

                        Reading: 19CFR144, 146, 18, 19, 127, 158

 

February 8

            Session Number(s):

            7 – Transportation & Warehousing

            Review for Exam 1

                        Reading: N/A

 

February 15 – EXAM 1 -  MEETING IN COMPUTER LAB ROOM 218

            Exam Etiquette (6:00pm – 6:20pm)

            Exam 1 (6:20pm – 8:20pm)

Reading: 19CFR152, HTS – Preface/Introduction, General Rules of  Interpretation (GRI)

 

February 22 – MEETING IN COMPUTER LAB ROOM 218

            Session Number(s):

            8 – Valuation of Merchandise

            9 – Harmonized Tariff System of the United States

Reading:  HTS – General Notes (GN) 1, 2, 3, General Statistical Notes (GSN), Review “select” section notes and chapter notes

 

March 1 – MEETING IN COMPUTER LAB ROOM 218

Session Number(s):

10 – HTS Classification Overview

Take home assignment (valuation/classification) due March 9

Review for exam

Reading:  Continued review of HTS

 

March 8 - Second exam – MEETING IN COMPUTER LAB ROOM 218

            Review Classification & Valuation Activity (6:00pm – 6:30pm)

            Exam 2 (6:30pm – 8:30pm)

 

March 15 – No class Spring Break

 

March 22

Review exam results

            Session Number(s):

            11 – Customs Form 7501 Entry Summary Instructions

Reading: 19CFR 133, 147, 114

                       

March 29

            CF7501 Activity

Session Number(s):

            12 – Trademarks, Tradefairs & Trade Controls

                        Reading:  19CFR191, 132, 181, 102, 134, 12

 

April 5

            Review CF7501 Activity

Session Number(s):

            13 – NAFTA, Origin & Marking

                        Reading: N/A

 

 

April 12

            Session Number(s):

            14 – Fines, Protests & Liquidation

Classification of physical items activity (and marking verification)

            Reading: 19CFR173, 177, 171, 172

 

April 19

Review classification & marking activity

            Session Number(s):

            15 – Administration, Enforcement & Recordkeeping

                        Reading: 19CFR24, 161, 163, 174

 

April 26

            Session Number(s):

            16 – Finance, Accounting & Drawback

            17 – Customs Modernization Act

                        Reading: 19CFR101, 159

 

May 3 – MEETING IN COMPUTER LAB ROOM 218

Session Number(s):

18 – Tips for Exam Preparation

Review for final exam

            Reading: N/A

 

May 10 - Third and Final Exam - MEETING IN COMPUTER LAB ROOM 218

            Exam 3 (6:10pm – 8:10pm)

All assignments, homework, make-up work, etc. due

 

NOTE:  Syllabus/schedule subject to change with minimal notice.

Student Learning Outcomes/Learning Objectives

COURSE OBJECTIVES: To examine the U.S. Customs and Border protection organization and role; to develop an understanding of the regulatory requirements for successfully importing goods into the United States; to gain insight into current trade agreements, to understand reasonable care and informed compliance, and to explore the role of the licensed Customs broker.

COURSE LEARNING OUTCOMES: The student will discuss import management operation, practices and procedures; process appropriate import documentation; and utilize selected customs regulations as a part of daily operations.

 

LEARNING OBJECTIVES:

1.         Demonstrate an understanding of the regulatory considerations necessary when importing a product.  At the end of the semester, Students will take a practice Licensed Customs Broker Examination.

2.         Demonstrate knowledge of Harmonized System of classifications and Harmonized Tariff schedule, descriptions of assists, country of origin, markings required, entry processes, surety bonds and brokerage needs.

3.         Understand Regulatory Considerations as they apply to importing of goods.

4.         Determine the valuation and classification of imported merchandise.

5.         Incorporate the terms of NAFTA as applicable.

6.         Demonstrate knowledge of the entry process, bonds, entry summary and special circumstances as they apply to various customs procedures and different types of entries

7.         Students will be able to explain the Custom Modernization Act.