Bolivarian Republic of Venezuela

Ministry of Popular Power of Economy, Finance and Public Banking

Curricular Unit: Personal Development

Bachelor's Degree in Tax Science

Customs and Foreign Trade Mention

Los Ruices, May 2019

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 Index

Content
Index.......................................................................................................................................2
Introduction..........................................................................................................................2
Customs and Foreign Trade................................................................................................3
Objectives of Customs and Foreign Trade....................................................................4
Graduate Profile................................................................................................................5
Graduate in Customs and Foreign Trade.......................................................................7
Functions of the Graduate in Customs and Foreign Trade..........................................7
 Check :....................................................................................................................7
 Promote:.................................................................................................................8
 Negotiate:...............................................................................................................8
 Manage:..................................................................................................................8
 Advise:....................................................................................................................8
Fundamental Subjects of the Mention............................................................................9
 Customs law:..........................................................................................................9
 International Trade:...............................................................................................9
 Duty:......................................................................................................................10
 Customs formalities:............................................................................................10
 English:.................................................................................................................11
Advantages in the Labor Field.......................................................................................11
Job field............................................................................................................................12
 Public sector :.......................................................................................................13
 Private sector.......................................................................................................14
Study pensum..................................................................................................................14
Importance of a Graduate in Customs and Foreign Trade........................................16
Conclusion..........................................................................................................................17
Bibliographic references.................................................................................................19

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 Introduction

Over the years, Venezuela has been a country dedicated to the export
and import of products, starting with its first exports of cocoa, coffee and
cotton, years later giving way to the export of oil, thus turning out to be what It
is managed today as the country's main source of export income.

Also giving way to imports of products that cannot be produced here,

but are necessary for the satisfaction of the population and the development
of the country.

To manage all these transactions and procedures, the Fiscal Sciences

career specializing in Customs and Foreign Trade was created, which plays a
fundamental and transcendent role as a regulatory entity, administrator and
controller of exports and imports that take place in the country. applying the
necessary measures to care for the population and to collect taxes that
represent income for the public sector.

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 Customs and Foreign Trade

Foreign trade is one that refers to the set of transactions of a

commercial and financial nature, which involves the exchange of goods and
services between a particular country with other countries or nations. Thus
assuming the sale or export and purchase or import of products, goods or
services, from one country to another, the objective of foreign trade being to
satisfy consumer demand for certain products.

Importation occurs when, to satisfy the internal demand of a country,

certain products must be purchased abroad, either because they are scarce
or do not exist in the country, or because their production is cheaper or of
better quality in another country. While export occurs when a country
manages to produce a certain product with great value or quality, or with a
greater profitability margin that allows it to sell it to other countries.

On the other hand, a customs office is a public agency whose function

is the registration of goods that are exported and imported, collecting the
corresponding taxes. Generally, customs are located in border areas and on
the coasts, since products enter and leave the country through these places.

When controlling goods arriving in a nation, customs can seize

products that threaten public health or safety.

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 Objectives of Customs and Foreign Trade

 Check that the goods that enter and leave comply with the legislation
established by the country. Products that do not meet the standards
are retained and the owner may be fined.

 Control the trafficking of people and illegal substances: customs

agents are responsible for preventing the passage of hidden
contraband (drugs, weapons, works of art, jewelry, among others)

 Control animal trafficking: checking their vaccinations and health status

prevents pests and infections from entering the country. Illegal
trafficking of endangered animals is also prevented.

 Detect counterfeits and “pirated” products: discs, computer programs,

fake branded clothing, toys. Products must be approved and properly
labeled.

 Protect the environment: avoiding the trafficking of substances that

may be harmful or harmful (toxic products).

 Collect tariffs: the entry of any merchandise involves the payment of a

tax that depends on its nature.

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 Graduate Profile

The profile is defined by the set of knowledge, skills and abilities

required to achieve the educational objectives of a career. The professional
profile of the Graduate in Tax Sciences with a mention in Customs and
Foreign Trade describes the functions, tasks, skills and values that they must
show once they have entered the workforce.

In turn, a Graduate in Fiscal Sciences with a mention in Customs and

Foreign Trade is a professional who can work in both State Organizations
and Private Companies, where he assumes technical responsibilities in
customs operations, foreign trade, and logistical processes for import and
export. of services and merchandise. Additionally, he is fluent in a second
language. He has comprehensive knowledge in the areas of customs
operations, foreign trade, logistics and international business management,
possessing humanistic and ethical values; and skills in communication,
negotiation, research and teamwork.

Likewise, taking into account that the base degree is “bachelor's

degree in tax sciences”, he will have a high comprehensive training, to
perform in an ethical, proactive and entrepreneurial manner in different areas.
Specifically for the mention of customs and foreign trade, the graduate will
have the necessary knowledge to act in any situation related to the import
and export of various items inside and outside the country; In addition, he or
she will be trained to comply and close deals where the person will be taken
primarily as a negotiator. It should be noted that in this mention, he will have
the ability to identify and interpret the classification system of goods

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susceptible to international trade, the ability to evaluate the legal and
regulatory framework applied to tax and financial activities, and the ability to
advise organizations. . Key and necessary points for businesses and
organizations to stay afloat successfully.

Graduate in Customs and Foreign Trade

The Graduate in Fiscal Sciences Mentions: Customs and Foreign

Trade; is a university professional at the service of the state to carry out
activities at a regulatory or operational level in the areas of Customs and
Foreign Trade, at the national, state and municipal level.

He is a professional with a high comprehensive training and strategic

vision that allows him to perform in an ethical, proactive and entrepreneurial
manner in the planning, organization, development, implementation and
control of activities linked to the tax sciences of any organization, in
compliance with legal regulations. current. Professional training equips you in
tax techniques and procedures adjusted to the legal-regulatory framework of
Venezuelan tax laws.

Functions of the Graduate in Customs and Foreign Trade

 Check :

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 It refers to the application of legal techniques and procedures during
the process of customs clearance of goods; verify compliance by
consignees with the provisions contemplated in customs regulations and
related regulations and verify compliance by customs officials with their
duties, obligations and powers. Likewise, apply the corresponding
sanctions in order to avoid tax fraud.

 Promote:
Its objective is to apply techniques and procedures for the execution of
public policies inherent in the area, guided by the values of impartiality,
objectivity, probity, efficiency, discretion, transparency, analysis and
evaluation.

 Negotiate:
Its competence is to apply techniques, procedures and policies for the
establishment of agreements, treaties and conventions of the State with
respect to third parties, taking impartiality, objectivity, efficiency, discretion
and analysis as values.

 Manage:
Its purpose is to apply administrative techniques, procedures and methods
in favor of efficient management, with attitudes of transparency,
effectiveness, professionalism and impartiality.

 Advise:
It is applying techniques, procedures, methods and issuing guidelines for
the achievement of goals, objectives, plans, activities, among others;
proposing the resolution of problems specific to the customs, commercial and
diplomatic public administration.

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 Fundamental Subjects of the Mention
All curricular units of a degree are important, but among the most
prominent and used are the following:

 Customs law:
It is a set of legal rules that regulate, through customs, the activities that
are related to foreign trade, the entry and exit of merchandise into the
national territory; the means and traffic in which said goods are carried, as
well as the people involved in the entire import and export process, the
importers and exporters being natural or legal persons, with the
administrative and financial authorities.

Customs Law is very important in both national and international trade

since it is the essential part of the legislation of a country, it is responsible for
regulating the movement of goods that are exported and imported between
different countries, with in order to protect the economy and national
production.

 International Trade:
It is the exchange of economic goods that takes place between the
inhabitants of two or more nations, in such a way that it gives rise to outflows
of merchandise from one country (exports) and inflows of merchandise
(imports) from other countries.

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 International Trade is important since it dictates the measures and tools
necessary for the establishment of trade policies that favor the country's
economy and the satisfaction of the population.

 Duty:
They are customs duties that are applied to imports of products with two
fundamental purposes, on the one hand, to be a source of income for the
State and on the other, to protect certain sectors of the economy when
products that may compete with production are imported. national.

The importance is that commitments are established so that the goods

circulating in these markets can have important impacts on final prices. That
is to say, tariffs are reduced or eliminated or preferential rates are introduced
so that the products agreed upon between the parties are given preferential
treatment.

 Customs formalities:
They are known as the paperwork processes that are carried out before
and after the import, export and transit processes. For this processing to be
carried out, it must comply with customs transit operations, which is the
transport of goods from a customs office of departure destination to one of
destination, under the customs transit regime.

Customs procedures are of great importance for the economy of a country

since it is responsible for exporting and importing the products or
merchandise necessary to satisfy human needs. These merchandise are
transported to the different customs that fulfill the purpose of controlling the

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passage of merchandise, of course this will be under the supervision of the
SENIAT due to the power they have to exercise coercion in matters of taxes
caused by the passage of merchandise in general.

 English:
The importance of English in foreign trade is of vital help in opening
commercial borders between countries. It will benefit the marketing of new or
existing products between countries that have the same commercial identity.

Advantages in the Labor Field

 Increases competitiveness: Through the import or export of products

you will also increase competitiveness within your national market.
Thus, the mere acquisition of imported products from other parts of the
world at prices that may be similar or even lower than those of their
national market will increase existing competition.

 Job generator: The sale of products or services through foreign

companies makes it possible to create jobs in the place where the
commercial activity is carried out, reducing unemployment rates in the
region and improving the living conditions of residents.

 Investors for your business: If you decide to carry out international

trade operations, you will be attracting other people interested in
investing in your company, while considerably reducing the costs of
your operations. By using international marketing you can add value to

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 your brand, considerably reduce your operating costs and attract
foreign investors.

 Greater profits and increased sales: Once you manage to export your
products to other places, you will be able to achieve a substantial
improvement in the sales of your products or services. This type of
commercial operations in international markets will help you obtain
greater profits and increase the sales volume of your products over
time.

At the national level, the mention of Customs and Foreign Trade is

important because it promotes the growth and development of the economy,
through the export of products that will serve as income to satisfy the needs
of the population and the maintenance of a country, as well as than customs
control to verify and ensure the entry of useful and non-harmful goods into the
national territory.

While, at the international level, it will improve and strengthen political

relations with other countries, allow the import of products that cannot be
manufactured here and open the doors to long-term economic development.

Job field

 Import and/or export departments of companies.

 Customs agencies.
 International transport companies.

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  Insurance companies.
 Shipping agencies.
 Merchandise operating companies in ports.
 Institutions for the promotion of international trade.
 International organizations.
 National Bank of Foreign Trade.
 Brokerage Houses.
 Secretary of Economy.
 Secretariat of Finance and Public Credit.
 Commercial offices abroad and embassies.
 State and municipal governments.
 Public and private educational institutions and research centers.
 Consulting companies or international market research advisory firms.
 Independent consultant.

The graduate will be able to enter the labor field to work in companies that
carry out exports, as well as land, air or maritime transportation companies .
Customs agencies, banking and financial institutions and government
agencies linked to international trade. Likewise, at the national level, the
graduate can carry out his profession in two areas:

 Public: in State Inspection and Collection organizations

 Private: private companies, importers and exporters of merchandise.

 Public sector :

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1. SENIAT

2. Ministry of Popular Power for the Economy and Finance.

3. Ministry of Popular Power for Production and Commerce.

4. Ministry of Popular Power for Foreign Relations.

5. Bancoex (foreign trade bank)

6. Comptroller General of the Republic.

 Private sector
The customs agent is the natural or legal person duly authorized by the
respective customs authorities, who acts before the competent organizations
(customs, ministries, and also private or public entities) in the name and on
behalf of a third party that hires their services and It grants you an
authenticated and permanent power of attorney in the procedures of an
import, export or transit operation.

Study pensum

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 Importance of a Graduate in Customs and Foreign Trade

The participation of a Graduate in Fiscal Sciences with a mention in

Customs and Foreign Trade is fundamental for the economy and
development of a country, controlling and managing the exports and imports
of a country and ensuring the security of the population and the national
territory, monitoring the entry of the country through tariffs and that all
merchandise is declared in detail; as well as its corresponding collection of

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taxes that are a source of income for the country used for the public sector
and development of the country.

Conclusion

To understand what the Customs and Foreign Trade degree is about,

we must first establish its basic concepts, in which we have that foreign trade
is a discipline that is responsible for the set of commercial and financial
transactions that involve the exchange of goods and services, in which
includes what is the export and import of products and the political relations of
one country with respect to another. While a customs office is a public

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agency, whose function is the control and management of the entry and exit
of merchandise in border and coastal areas.

Therefore, we can say that a Graduate in Tax Science with a mention

in Customs and Foreign Trade is a person trained and with the necessary
knowledge to handle what is the control of the entry and exit of merchandise,
the registration of exports and imports, the collection taxes and the regulation
of customs laws, in order to guarantee compliance with all regulations for the
care of the nation and the benefit of the community.

Likewise, a Graduate in Tax Sciences must be guided mainly by the

values of impartiality, objectivity, probity, efficiency, effectiveness, discretion,
transparency, analysis and evaluation; in order to negotiate, manage and
control the entries and exits of the country.

The fundamental subjects for this career are customs law, because it
is an essential part of the legislation of a country; international trade, since it
dictates the measures and tools necessary for the establishment of trade
policies; tariffs, which are those dedicated to the collection of taxes and the
control of merchandise; customs procedures, which are responsible for the
import and export of products necessary for the population; and English,
which is a fundamental tool that benefits marketing between countries.

Likewise, a graduate in Fiscal Sciences with a mention in Customs and

Foreign Trade can work in both the public sector and the private sector. In the
public sector, I would work for the state in organizations such as SENIAT, the

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Ministry of Economy and Finance, the Ministry of Foreign Affairs, among
others. While in the private sector it would perform the duties of a natural or
legal person duly authorized by the respective customs authorities, who acts
before the competent bodies.

Finally, the importance of a Graduate in Fiscal Sciences with a

mention in Customs and Foreign Trade lies in the need to have control over
the merchandise that enters and leaves a country, ensuring that it does not
cause public harm or unfavorable repercussions for the national territory.
making the proper collection of taxes that function as a fundamental income
for the public sector and maintaining foreign relations with neighboring
countries, in order to guarantee the economic growth of the country and its
broad development.

Bibliographic references

- ENAHP (School of Administration and Public Finance). 2019.

Information on Fiscal Sciences, mentioning Customs and Foreign
Trade.

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