This course addresses custom policies and systems within the national economy framework. Its ties customs with international economy and explains the elements of import and export customs, the entry and exit of products, customs clearance stages, exemptions, as well as Israeli customs procedures. This course sheds light on the Kyoto agreement, the World Customs Organization and Palestine’s efforts to join this international body, as well as the national project to computerize custom procedures (Skoda). Moreover, this course sheds light on direct and indirect taxations such as income taxations, property taxes, the value added tax (VAT), clearing bill and tax refund claims.
