In this subject students examine the range of Duty relief programs provided by governments as part of their cross border trade policy. Duty suspension regimes are designed to remove or reduce the tariff burden to give exporters access to required inputs at world prices and, as a consequence, improve the competitiveness of the countrys exports. Students will examine the consistency of such suspension regimes with World Trade Organization (WTO) rules, the various types of schemes, policy imperatives, best practice as set out in the Revised Kyoto Convention and compliance aspects and issues.
Centre for Customs and Excise Studies
The information contained in the CSU Handbook was accurate at the date of publication: February 2019. The University reserves the right to vary the information at any time without notice.