ForwardingLaajuus (3 ECTS)

Objective

Student has knowledge how internal trade in EU (Intra-EU trade) and external trade with other countries (Extra-EU trade) have to be done.
Student knows the concepts and norms of forwarding business branch, procedures of The European Union value added tax (EU VAT) –system and customs clearance. He is able to do VAT and customs value estimates and to plan international transports.

Content

1, General conditions of the Nordic Association of Freight Forwarders, Incoterms 2010, the functions of foreign trade and shipping document

2, Intra-EU trade, VAT and Intrastat system in intra-EU trade, Extra-EU trade, Common Customs Tariff, customs clearance procedures in import and export, Customs transit

3, Assessment of an international import, export trade affair

Assessment criteria, satisfactory (1)

1, The student knows the role and duties of the forwarding business, the liability of the forwarder and the customer as governed in General conditions of the Nordic Association of Freight Forwarders. The student can use trade terms of Incoterms 2010 and knows the shipping documents of any modes of transportation.

2, The student knows the principles of Intra-EU trade and Extra-EU trade including Intrastat system in intra-EU trade as well as customs clearance procedures in import and export

3, The student can work out the task of an international import, export trade affair by making a transport plan and cost calculations

Assessment criteria, good (3)

1, The student is able to calculate the freight forwarders liability as carrier and as intermediary. The student can choose the Incoterms 2010 rules for any modes of transport, knows functions of international trade and can name shipping document for any mode of transport.

2, The student is able to do VAT calculations and submit Intrastat declarations. The student manages customs value estimate and VAT calculation in import. The student knows formalities of customs transit.

3, The student’s assessment of the international import, export trade affair includes the loading plans of containers and/or trailers.

Assessment criteria, excellent (5)

1, The student recognizes the cases where the liability of the forwarder is limited and when there is no liability at all. The student can evaluate how transfer of risk, transfer of obligations and division of costs are reflecting in any trade terms of Incoterms 2010.

2, The student is familiar with the use of any Customs Procedures and how these have influence economically on import or processing of goods.

3, The student’s assessment of an international import, export trade affair includes route- and schedule planning.