Guia docente 2023_24 Facultade de Comercio

Contents

Topic	Sub-topic
PART I. INTRODUCTION 1. Basic concepts.	1.1 Foreign, domestic and international trade. International economic organizations. 1.2 International business operations. 1.3 Simple theory of Balance of Payments. The balance of payments of Spain.
2. The international sale.	2.1 The contract of international sale of goods. 2.2 The conditions and means of payment. 2.3 Commercial terms of international sale (INCOTERMS).
PART II. TAXATION AND RELATED ASPECTS 3. External protection.	3.1 Protection instruments: concept and classification. Description of the most common instruments. 3.2 Import and export trade regimes.
4. Customs duty and VAT.	4.1 Concept and classification of customs duties. 4.2 The Combined Nomenclature and TARIC. 4.3 Procedures to determine the customs value. Customs clearance. 4.4 VAT in foreign relations.
PART III. EXPORT PROMOTION 5. Export promotion policy.	5.1 Organizations and programs to support exports in Spain. 5.2 Tariff instruments (inward processing traffic). 5.3 Official export credit.