Unit Code: CUS401

Unit Name: Introduction to Tariff

Description: Introduction to Tariff will provide the opportunity to learn to calculate duties. Students are given the opportunity to read, understand and apply Tariff Rates of the most recent year. Students learn how to calculate VAT. Out of the six methods of valuation in this course students will learn only first three methods. Students will also come to know the different types of trade barriers and why tariff is regarded the most suitable method.

Learning Target Outcomes:

Prerequisite: N/A

Prerequisite Sentence: The student must have passed Fiji Year 12 Certificate Examination (Form 6) or consent from HOD.

Credit Point: 12

Offered In: Semester 1