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所在平台: Udemy |
课程主页: https://www.udemy.com/course/indian-custom-act-a-complete-study-course/
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**课程名称：印度海关法 - 完整学习** **课程概述：** 本课程深入研究1962年印度海关法，这是规范印度商品进出口业务的核心法律。课程详细阐述了海关关税和赋税的征收框架，以及进出口商品的准则和程序。 课程将重点讲解： * **海关关税的征收：** 进口和出口商品的关税如何根据商品价值和类别收取。 * **其他税种：** 反倾销税、反补贴税和保障措施税等，以及它们如何保护国内产业免受外国竞争。 * **进出口管制：** 进出口许可和执照的签发，以及违反海关法的商品查封和没收规定。 本课程对于理解印度海关法在规范贸易和保护本国产业方面的重要作用至关重要。 **课程内容模块：** * **模块一：海关法概述** * 含义、历史、背景 * GATT、WTO与印度 * **模块二：海关法下的税收概览** * 应税事件 * 海关法范围 * 政府进口 * GST与海关的共性 * **模块三：商品类别** * 一般原则 * 解释规则 * 商品估价 * **模块四：海关法职能** * 重要定义 * 海关部门职能 * 海关税种 * 社会福利费 * **模块五：交易价值概览** * 交易价值概念 * 商品估价（海关税征收） * 印度海关税性质 * 仓储货物的应税事件概览 * **模块六：海关税与豁免** * 海关税豁免概览 * 海关税退税 * 海关法下的规则 * GST下的应税事件与供应 * **模块七：宪法规定** * 宪法条款 * 印度海关税 * 印度海关税结构 * 海关税计算
The Indian Customs Act, 1962 is a principal piece of legislation that regulates the import and export of goods in India. It provides the legal framework for the collection of customs duties and taxes, and sets out the rules and procedures for the import and export of goods in India.Under the Customs Act, customs duties are levied on imported and exported goods, and these duties are based on the value of the goods and the nature of the goods being imported or exported. The Customs Act also provides for the collection of other types of duties and taxes, including anti-dumping duties, countervailing duties, and safeguard duties, which are designed to protect domestic industries from foreign competition.In addition to regulating the collection of duties and taxes, the Customs Act also contains provisions related to the control and regulation of the import and export of goods in India. For example, the Act contains provisions related to the issue of licenses and permits for the import and export of certain types of goods, as well as provisions related to the seizure and confiscation of goods that are being imported or exported in violation of the Act or any other laws of India.Overall, the Indian Customs Act is an important piece of legislation that plays a vital role in regulating the import and export of goods in India and in protecting the country's domestic industries.Course ContentModule 1-Overview of Custom lawa. Meaningb. Historyc. Backgroundd. GATT, WTO and IndiaModule 2-Glipmse of Taxability under Custom Acta. Taxable eventb. Scope of custom lawc. Import by Governmentd. Common aspect of GST and CustomModule 3-Categories of goodsa. Various general principle involvedb. Interpretation rulesc. Valuation of goodsModule 4-Functions of Custom Acta. Overview of Important definitions under custom lawb. Functions of Custom Departmentc. Types of Custom dutyd. Social Welfare ChargeModule 5-Overview of transactional valuea. Concept of Transactional valueb. Valuation of Goods for levy of custom dutyc. Nature of Custom Duty in Indiad. Glimpse of taxable event in case of Warehouse goodsModule 6-Custom duty & exemptiona. Glimpse of exemptions from custom dutyb. Drawbacks of custom dutyc. Rules under custom ActD. Taxable event under GST & SupplyModule 7-Constitutional Provisionsa. Constitutional provisionb. Custom duty in Indiac. Structure of Custom duty in Indiad. Calculation of Custom duty
