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What you'll be able to do (official learning outcomes)
discuss and explain issues related to customs and excise duties
describe the administration of custom duties, import entry procedures and transhipment
identify the different categories of duties associated with import and export trade
define stamp duties and value added tax; and
differentiate between stamp duties and value added tax computation
Course contents
Customs and excise duties. Administration of customs duties. Import entry procedures and transhipment. Valuation, tariffs classification preferences-import and export, exports outside the ECOWAS.
Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study TAX 424.