the mca · concept your benefit 04 05 a postgraduate course for strategic managers the mca course...

The MCAProf. Dr. Hans-Michael WolffgangMünster UniversityInstitute of Tax Law

Department of Customs and Excise

Universitätsstraße 14-16

D-48143 Münster // Germany

PHONE +49(0)2 51-832 75-91

FAX +49(0)2 51-832 75-93

E-MAIL [email protected]

www.uni-muenster-mca.de

The MCA in Customs, Taxation and International Trade Law

An international postgraduate course for customs practitioners

aiming at a career as strategic managers

International outlook

Practical natureStrategic concept

Index Foreword

01 Foreword

02 The MCA

03 Programme

04 Concept

05 Your Benefit

06 Timetable

08 Seminar Modules

14 The MCA Lecturers

16 University of Münster

17 The Department of Customs and Excise (DCE)

18 The AWA Foreign Trade Academy

19 AWA Munich

20 Admission Requirements

21 Overview

22 Contact

Welcome to the MCA in Customs, Taxation and International Trade Law!

Prof. Dr. Hans-Michael Wolffgang Academic Director

01

International trade is becoming increasingly com-plex. In order to plan trade strategies effectively and legally, customs managers in international companies and public authorities must maintain an overview of many different topics and under-stand how they interrelate. Ineffective trade poli-cy and failures to comply with legal requirements can have serious consequences.

The MCA in Customs, Taxation and International Trade Law is a postgraduate course offered by the Law Faculty of the University of Münster, one of Germany’s most prestigious universities. It aims to prepare customs practitioners for manageri-al positions by giving them the skills to master today’s demanding customs environment.

The MCA course is offered part-time and combines monthly lectures and self-study. Thereby, parti-cipants will be able to satisfy the academic de-mands of the course without having to leave their workplace for extended periods.

Graduates will be awarded the unique degree “Master of Customs Administration” (MCA). This is an internationally recognized degree specifi-cally developed for strategic managers in the field of customs.

The course complies with the European Credit Transfer System introduced by the EU’s Bolog-na Process and the PICARD Professional Stan-dards issued by the WCO. This ensures the MCA programme is transparent, well-structured and tailored to the needs of strategic managers.

The course starts each year in September. We look forward to hearing from you.

ProgrammeThe Master of Customs Administration

0302

An internationally recognized degree title

Compliant with the PICARD StandardsThe MCA course has been certified as complying with the PI-CARD Standards of the WCO. These standards aim to raise the professional standing of customs senior and middle manage-ment in order to meet the requirements of the new international and strategic environment.

Accredited in accordance with the European Credit Transfer System (ECTS)The MCA course has been officially accredited as complying with the ECTS. This is a learner-centred education system adop-ted by institutions of higher education throughout the European Union.

Developed in co-operation with the Internati-onal Network of Customs Universities (INCU)The University of Münster is a founding member of the INCU, an international not-for-profit organization established to promote academic excellence in customs matters and generate research and greater awareness of customs matters.

ContentsThe course examines customs from a holistic perspec-tive, paying particular attention to taxation and inter-national trade law. Within this framework, the MCA

course examines an extensive range of related subjects including international commercial law, trade facilitati-on and compliance.

StructureThe MCA course lasts eighteen months and is divided into five phases. The seminars are held monthly, over a period of twelve months. The two week-long seminars take place in Münster. The monthly seminars take place from Thursday to Saturday in Munich.

The transfer project runs concurrently and is developed at the workplace in agreement with the employer and MCA supervisor.

During the last six months of the course, participants write the Master’s thesis and a report on the transfer project.

Although attendance of seminars is compulsory, par-ticipants are free to organize the other components of the MCA course in accordance with their professional commitments.

Online supervision is provided for the transfer project and Master’s thesis. Seminars are accompanied by weekly chat sessions.

September Introductory seminar at Münster University

Assignment of tutor for transfer project

September - February Master’s thesis

Transfer project report

April Graduation at Münster University

October - July Monthly classes at AWA Munich

Transfer project

August Concluding seminar at Münster University

Choosing title of Master’s thesis and assignment of tutor

Examinations are held for each component of the course. Participants must write an extended essay for the one-week seminars and sit examinations at the end

of each module. For the transfer project and Master’s thesis participants choose subjects that reflect their field of expertise.

Your benefitConcept

0504

A postgraduate course for strategic managersThe MCA course is a response to the challenges of the modern trading environment confronting customs prac-titioners in both the public and private sectors. The need for trade facilitation, heightened awareness of security risks in the international supply chain and de-

velopments in the world economy demand that customs practitioners pre-empt change and develop strategies to cope with them effectively. Against this background, the MCA course pursues the following overarching aims:

foster collaboration between customs managers in the public and private sector (including the representatives of multinational companies and government authorities)

investigate the interrelationship between customs and trade. This will enable participants to develop appropriate policies that balance facilitation and controls and implement them effectively

harness the shared knowledge of alumni to create a global dialogue between government officials, private practi-tioners and representatives of international organizations

Graduates of the MCA course will be prepared for ma-nagerial roles in customs and trade. They will under-stand the role of customs and perceive its potential for effective and balanced regulation. As a result, MCA graduates will be able to analyze different trade strate-gies, perform their tasks more effectively and formula-

te policies and strategies in a way that accommodates the interests of trade. Their skills will help their orga-nizations meet the challenges of the rapidly changing global environment in customs and trade.

Improve your promotion prospectsThe aim of the MCA in Customs, Taxation and International Trade Law is to produce versatile and resourceful stra-tegic managers. By combining taught classes and self-study, the MCA course is:

Flexible

The course is structured to accommodate your professional commitments. The combination of monthly seminars and self-study permits a detailed examination of course contents whilst avoiding extended periods of absence from the workplace.

Practical

The MCA lecturers are drawn from universi-ties, customs institutions, private sector and international organisations, thereby offering a variety of perspectives. During the transfer project, students apply the knowledge ac-quired during seminars and self-study at the workplace for the benefit of their organization.

Compact

The MCA is divided into monthly seminars that take place over a twelve-month period at the AWA’s conference centre in Munich. Students prepare for and reflect on these seminars du-ring their self-study, which they can structure in accordance with their professional and perso-nal commitments. During the last six months of the course, students write their Master’s thesis.

Beneficial

Employers will directly profit from the MCA course. The transfer project requires partici-pants to use knowledge acquired during the course to make quantifiable improvements to internal processes. Graduates of the MCA course will have the knowledge and skills to make informed strategic decisions that will be-nefit their organization in the long-term.

Timetable

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Mo Tu We Th Fr Sa Su

September

1

8

15

22

29

2

9

16

23

30

3

10

17

24

4

11

18

25

5

12

19

26

6

13

20

27

7

14

21

28


November

3

10

17

24

4

11

18

25

5

12

19

26

6

13

20

27

7

14

21

28

1

8

15

22

29

2

9

16

23

30


July

6

13

20

27

7

14

21

28

8

15

22

29

21

9

16

23

30

3

10

17

24

31

4

11

18

25

45

12

19

26


December

1

8

15

22

29

2

9

16

23

30 31

3

10

17

24

4

11

18

25

5

12

19

26

6

13

20

27

7

14

21

28


June

1

8

15

22

29

2

9

16

23

30

3

10

17

24

4

11

18

25

5

12

19

26

6

13

20

27

7

14

21

28


August

3

10

17

24

31

4

11

18

25

5

12

19

26

6

13

20

27

7

14

21

28

1

8

15

22

29

2

9

16

23

30


October

6

13

20

27

7

14

21

28

1

8

15

22

2

9

16

23

3

10

17

24

4

11

18

25

5

12

19

26

29 30 31


January

5

12

19

26

6

13

20

27

7

14

21

1

8

15

22

2

9

16

23

3

10

17

24

4

11

18

25

28 29 30 31


February

2

9

16

23

3

10

17

24

4

11

18

5

12

19

6

13

20

7

14

21

1

8

15

22

25 26 27 28


April

6

13

20

27

7

14

21

28

1

8

15

22

2

9

16

23

3

10

17

24

4

11

18

25

5

12

19

26

29 30


March

2

9

16

23

30

3

10

17

24

31

4

11

18

5

12

19

6

13

20

7

14

21

1

8

15

22

25 26 27 28 29


May

4

11

18

25

5

12

19

26

6

13

20

7

14

21

1

8

15

22

2

9

16

23

3

10

17

24

27 28 29 30 31

Key Seminar in Münster/Munich Examinations/extended essay

Submission of Master’s Thesis: February 2016

2014 / 2015

2015 / 2016

Module 1Seminars

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OverviewA thorough grounding in WTO law and international commerce is essential to understanding the system of global trade. Accordingly, this module investiga-tes the development of world trade and commercial

The World Trade Organization and International Commercial Law

instruments, the benefits and disadvantages of en-hanced market liberalization and explains how non-tariff barriers affect the free movement of goods.

Contents

The World Trade Organization Decision-making, dispute settlement

Agreements and legal principles

Trade facilitation, market access and trade negotiations

Learning outcomes Participants will be able to: understand the aims and functions of the WTO and other trade-related organizations and how they interrelate

identify potential pitfalls in contractual dealings; exploit commercial instruments; identify effective legal remedies to deal with breach of contract and administrative procedures to eliminate competitive distortions

appreciate how customs and financial regulatory bodies facilitate international commerce and implement the aims of the WTO

International commerce Institutions, terminology and formation of

contract

UN Convention on the Sale of Goods, IN- COTERMS®

Drafting and construction of contracts, remedies and arbitration

Module 3Module 2

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International Customs Instruments and Customs Legislation International and European Taxation

OverviewCustoms and taxation overlap in many areas of interna-tional trade and this can affect commercial dealings on a day-to-day basis. Accordingly, participants must recog-nize the tax implications during contractual dealings and

OverviewThe World Customs Organization (WCO) and other inter-national organizations have developed a wide range of instruments designed to assist economic operators and customs authorities. Their effective application bene-fits commerce, revenue collection and security controls.

interpret and apply tax laws in awareness of commercial practice. This module introduces participants to the ba-sic principles of taxation and then examines tax regimes at international, supranational and national levels.

Another important aspect of customs administration is to draft and interpret customs legislation in accordance with principles of good governance. This ensures the accep-tance of legislation, transparency of administrative proce-dures and provides legal certainty to economic operators.

Contents Contents

International tax law Principles, terminology, institutions

Conventions and their implementation in supranational and national law

Double taxation, transfer pricing

Customs instruments The major instruments and their functions Challenges in implementation and application International cooperation

Learning outcomes Participants will: understand the aims and functions of tax regulation and the interrelationship between national,

supranational and international tax law

gain detailed knowledge of regulatory requirements, sanctions and remedies and communicate the same to management and relevant company departments

recognize the implications of tax regulation for commercial operations and develop strategies to comply with tax rules whilst reducing the tax debt

Learning outcomes Participants will be able to: apply customs instruments pursuant to the Revised Kyoto Convention

exploit modern customs instruments (e.g. Single Window, AEO, SASP, e-Customs)

critically assess the implementation of international customs instruments in European and domestic legislation

use the appropriate rules of statutory interpretation and apply customs law correctly

European tax law Principles, terminology, institutions

Instruments and case law

VAT regulation tax in Europe

Customs legislation Forms of national, supranational and inter-

national legislation Drafting and interpretation Enforcement

Module 5Module 4

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Trade Facilitation and Supply Chain Security Global Customs Compliance

OverviewTrade facilitation can lead to great savings for traders and increased trade flows for governments, thereby rai-sing the standard of living for their people. At the same time, there is a need to secure supply chains especially in view of the threats from terrorism and organized crime.

The module explains how risk management can balance these two interests. In addition, it provides an overview and comparison of the various unilateral supply chain security regimes that proliferated in the aftermath of 9/11 and examines the potential for mutual recognition.

Contents

Trade Facilitation Concept and methods of trade facilitation

Analysis of related concepts (e.g. paperless environment, risk management)

Collection of quality information and evaluating risk

Learning outcomes Participants will: understand the conditions for trade facilitation

apply risk management techniques in different contexts

identify common features of supply chain security programmes

recognize the direct and indirect benefits of AEO status

Supply Chain Security Definition of the supply chain, stakeholders

and liability issues in the event of trans- portation security incidents

Overview of unilateral security programmes

Information collection, evaluation and assessment of risk

OverviewCompliance Management Systems (CMS) offer an effec-tive tool for managing compliance risks in foreign trade. This module first deals with the creation and practical implementation of corporate Compliance Management Systems, thereby explaining the aims and functions of

CMS. It then deals with the various compliance models, discussing the possibilities of implementing CMS in terms of structure and processes. On this basis, the mo-dule discusses compliance methods that have proved especially effective from a practical point of view.

Contents

Compliance risk-management systems as a fundamental instrument for compliance, communication methods and structural measures

Methods for integrating CMS into operative processes and embedding CMS in the existing corporate environment

Documentation, audit, controls, certification of CMS and the associated advantages and disadvantages

Learning outcomes Participants will be able to: understand the basic function, aims and methods of CMS

perform basic compliance risk assessment

direct CMS towards the risks of foreign trade and recognise and manage compliance risks effectively

tailor individual compliance measures to the needs of companies

create, implement and further develop CMS specifically in terms of the risk presented by foreign trade

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The MCA Lecturers

Prof. Dr. Christoph JahndorfUniversity of MünsterGermany

Gabriel KurtAWB Steuerberatungsgesellschaft mbHMünster, Germany

Prof. Dr. Bartosz MakowiczEuropean University ViadrinaFrankfurt (Oder), Germany

Prof. Dr. Gerald MäschUniversity of MünsterGermany

Matthias MerzAWA AUSSENWIRTSCHAFTS-AKADEMIEGmbHMünster, Germany

Dr. Olaf MeyerUniversity of BremenGermany

Sabine van OsenbrüggenSiemens AGErlangen, Germany

Dr. Hans-Georg RaberVolkswagen AGWolfsburg, Germany

Prof. Dr. Sandra RinnertFederal University of Applied SciencesMünster, Germany

Prof. Dr. Achim RogmannOstfalia University of Applied SciencesWolfenbüttel, Germany

Suzanne StaufferEuropean CommissionBrussels, Belgium

Todd E. Willis Washington D.C., USA

Prof. Dr. Hans-Michael WolffgangUniversity of Münster Germany

Prof. Dr. Till Zech Ostfalia University of Applied SciencesWolfenbüttel, Germany

Prof. Dr. Frank AltemöllerHarz University of Applied SciencesWernigerode, Germany

Bryce BlegenTrusted Trade Alliance LLCVancouver (WA), USA

Prof. Dr. Wieslaw CzyzowiczWarsaw School of EconomicsPoland

Dr. Christopher DallimoreUniversity of Münster Germany

Lothar Ehring European CommissionBrussels, Belgium

Prof. Dr. Dr. h.c. Lothar GellertFederal University of Applied SciencesMünster, Germany

Dr. Andrew GraingerUniversity of NottinghamUnited Kingdom

Prof. Dr. Santiago Ibáñez MarsillaUniversity of ValenciaSpain

Dr. Nathalie HarksenAWB Wolffgang & Harksen Rechtsanwaltsgesellschaft mbHMünster, Germany

David HeskethHMRC International RelationsEssex, United Kingdom

Dr. Carsten HöinkAWB Steuerberatungsgesellschaft mbHMünster, Germany

Michael LuxGraf von Westphalen Brussels, Belgium

Dr. Timothy Lyons QC39 Essex Street ChambersLondon, United Kingdom

Dr. Andre JanssenUniversity of MünsterGermany

The Department of Customs and Excise (DCE)University of Münster

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Knowledge ‘made in Germany’The University of Münster is one of Germany’s most re-nowned and popular universities. It was founded in 1771 by Baron Franz Friedrich von Fürstenberg and inaugura-ted in 1907 as the “Westphalian-Wilhelminian University of Münster” in honour of Kaiser Wilhelm II.

Nowadays, it is Germany’s third largest university and consists of fifteen faculties with 5,000 staff and 40,000 students. The university also attracts over 200 visiting academics each year and its foreign students make up almost 10 percent of the student community. Its various departments are at the forefront of research in Germany and are also well funded: their budget in 2009 amounted to 511 million Euros.

The Department of Customs and Excise (DCE) was crea-ted in 1995 as a sub-department of the Institute of Tax Law at the University of Münster. The DCE consists of university researchers and independent experts and is directed by Prof. Dr. Hans-Michael Wolffgang.

The mission of the DCE is to promote customs as a subject of study and research at university level. It is a member of the WCO’s PICARD Advisory Group and the International Network of Customs Universities (INCU), which both aim to promote the academic standing of the customs profession.

Münster’s Faculty of Law is one of the largest in Germa-ny, with over 6,000 students. It is consistently ranked among the best in Germany for the quality of its research and teaching. The emphasis that the Faculty places on co-operation between academia and practice has been instrumental in its success. Moreover, the Faculty has traditionally encouraged a highly diverse programme of courses and research that covers a wide range of socially relevant and innovative subjects.

The DCE is also involved in a number of international projects and supervises the research of doctoral can-didates into topical issues in the field of customs and taxation.

The DCE has contributed to the formulation of the PI-CARD Professional Standards for the education of ope-rational and strategic customs managers. It also edits and publishes the World Customs Journal in co-operati-on with the INCU. This journal is devoted to topical cus-toms issues and appears twice a year.

Promoting customs research throughout the world

AWA MunichAWA Münster

1918

AWA Foreign Trade AcademyAWA AUSSENWIRTSCHAFTS-AKADEMIE GmbH (“AWA FOREIGN TRADE ACADEMY”) is one of Germany’s largest providers of seminars, workshops and congresses rela-ting to foreign trade.

AWA Foreign Trade Academy offers training for em-ployees, managers and directors of international companies in all aspects of foreign trade (e.g. cus-toms clearance, export controls, VAT connected with international transactions as well as compliance and internal organisation). It also offers regular updates on recent statutory amendments. Since 2010, AWA has also offered the MCA course in cooperation with the University of Münster.

The MCA seminar venue The MCA’s seminars are held at the conference cen-tre of AWA Munich. It is located near the main rail-way station and offers easy access to car parks and public transport. There are many hotels nearby and participants can take advantage of AWA’s special ho-tel rates.

A pleasant, motivating atmosphere contributes to success and therefore we offer everything that makes learning easier - modern, friendly conference rooms, IT- workplaces for every participants as well as a com-fortable retreat for stimulating discussions between sessions.

The company was founded in 1996 by Prof. Dr. Hans-Michael Wolffgang and Matthias Merz as part of the Law Faculty of the University of Münster. As a partner of the University, the AWA is in a position to directly im-plement the results of research into company practice for the benefit of its clients.

By 2003, AWA had expanded to such an extent that it had to move its headquarters to bigger premises on Königsstraße. The company now employs twenty full-time staff and three trainee event managers. In October 2010, AWA opened its conference centre in Munich to make it easier for clients in southern Germany to attend seminars. In 2011, it celebrated its 15th anniversary.

www.awa-seminare.com

OverviewApplication

2120

Admission requirements

Participation fee The fee for participating in the MCA course is EUR 19,800.

The fee applies to participants from both EU and non-EU countries. It includes the costs of tuition and course materials. It does not include:

the matriculation fee costs for additional study aides (computer, legal texts and other reference works) communication costs incurred by the students travel, accommodation and living expenses

The MCA programme is exempt from VAT in accordance with § 4 no. 21a (bb) UStG.

Payment conditionsThe participation fee can be paid in three instalments of EUR 6,600 each. The instalments are payable every six months from the 31st of July in the year the course is due to start. Participants who pay the fee in a single instalment before the 31st of July are entitled to a five percent discount (= EUR 18, 810).

Test of English as a Foreign Language (TOEFL)

Minimum score:

88 (Internet)

233 (computer)

575 (paper)

International English Language Testing System (IELTS)

Minimum score:

6.5 (competent – good user)

Advanced Placement Internatio-nal English Language (APIEL)

Minimum score:

4 (qualified)

The MCA at a glanceProviderThe MCA in Customs, Taxation and International Trade Law is offered by the WWU Münster in cooperation with the AWA Foreign Trade Academy GmbH.

Admission requirements four year degree (240 ECTS points) one year’s work experience in a related area fluency in English

Contents The MCA course is part-time and lasts 18 months. It is divided into:

two week-long seminars in Münster monthly seminars of three days over 12 months self-study a transfer project master’s thesis

It awards 60 credit points under the European Credit Transfer System (ECTS).

A four year university degree (240 ECTS credit points) in a subject related to international trade. Applicants with fewer than 240 credit points may be admitted depending on work experience and vocational qualifications.

At least one year’s work experience in customs or a relevant trade-related area.

Sufficient fluency in written and spoken English. The following certificates are accepted:

Start: SeptemberLocation: Münster, MunichPlaces: 25 Application deadline: 30th of June

Important

Target Group

The course is open to customs practitioners from the pri-vate and public sectors of the European Union, neigh-bouring countries and beyond.

The target group includes:

employees of commercial companies customs officials customs brokers, consultants, members of trade

associations customs or trade officials , or civil servants working

in related areas

Degree Master of Customs Administration (MCA) 60 ECTS points

Fee EUR 19,800

This applies to participants from both EU and non EU coun-tries. It covers the costs of tuition and course materials.

Prof. Dr. Hans-Michael Wolffgang // Münster UniversityInstitute of Tax Law // Department of Customs and ExciseUniversitätsstraße 14-16 D-48143 Münster // Germany

Phone +49(0)2 51-832 75-91Fax +49(0)2 51-832 75-93

E-Mail [email protected] // www.uni-muenster-mca.de

22

Contact us

Prof. Dr. Hans-Michael WolffgangAcademic Director

Head of the Department of Customs and Excise

Matthias MerzManaging Director

CEO AWA Foreign Trade Academy

[email protected]

Dr. Christopher DallimoreHead of Studies

[email protected]

Martina BrüggemannAdministrative Manager

[email protected]

Conception, Editorial Office & IssuerAWA AUSSENWIRTSCHAFTS-AKADEMIE GmbH

Registered courtAmtsgericht Münster HRB 4823

Managing DirectorMatthias Merz

Person responsible for contents according to § 10 (3) MDStVMatthias Merz

Graphic design & IllustrationSarah Gailawitz

Photos- Heiko Küssner

- Presseamt Stadt Münster: Joachim Busch / Tilman Roßmöller

- Fotolia

Imprint

the mca · concept your benefit 04 05 a postgraduate course for strategic managers the mca course...

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