1. Identify relevant export invoice
   • Identify the buyer and seller
   • Identify the relevant contract and export invoice
   • Consider definitions and differences in definitions of FOB value in determining FOB value of goods being exported from Australia
   • Identify the International Commercial Terms (INCOTERMS) relevant to contract
   • Identify the party to the sales contract responsible for Australian export formalities from INCOTERMS
2. Interpret invoice terms and currency
   • Identify the components that constitute the price, in Australian or foreign currency, paid or payable and appearing on the invoice
   • Identify INCOTERMS relevant to the invoice
   • Identify currency used
3. Adjust invoice price
   • Identify adjustments
   • Make additions and subtractions to the price
4. Calculate export FOB value, applying currency conversion principles
   • Apportion costs against exported goods using organisational requirements/policies/procedures
   • Apply appropriate rate of exchange
5. Finalise business advice on export FOB value
   • Complete advice on FOB value field on export entry or declaration
   • Check calculations for accuracy and verify as required
   • Retain and file completed documentation with relevant personnel in the enterprise
   • Pass relevant business advice to client

This section specifies different work environments and conditions that may affect performance. Essential operating conditions that may be present (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) are included.