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Elements and Performance Criteria

  1. Apply the relevant valuation method
  2. Identify the sales transaction
  3. Identify the import sales transaction
  4. Determine the price in the import sales transaction
  5. Determine the elements of adjusted price for a valuation
  6. Identify elements of price related costs for a valuation
  7. Calculate customs value for a valuation
  8. Record valuation information on customs declaration in accordance with legislative requirements

Required Skills

REQUIRED KNOWLEDGE AND SKILLS

This describes the essential knowledge and skills and their level required for this unit

Required knowledge

Customs Act and related legislation relevant to the conduct of a custom valuation

Relevant OHampS and environmental protection procedures and guidelines

Workplace procedures and policies for carrying out customs valuation

Focus of operation of work systems equipment management and site operating systems for carrying out customs valuation

Problems that may occur when carrying out customs valuation and appropriate action that can be taken to resolve the problems

Information on relevant aspects of customs valuation

Types of goods and related handling and documentation requirements including dangerous goods and hazardous substances

Sources of information on new developments in customs valuation practices

Ways of learning the skills and knowledge required for new developments in customs valuation practices

Cultural differences amongst customers internal and external freight contacts and within the customer service team and their implications when providing customs valuation services

Documentation requirements for customs valuations

Penalties and the infringement notice scheme as it applies to goods incorrectly valued

Required skills

Negotiate communicate and liaise effectively with clients and others when conducting customs valuations

Read and interpret instructions procedures and information relevant to the conduct of customs valuations

Select and use appropriate workplace colloquial and technical language and communication technologies in the workplace context

Identify interpret and learn skills and knowledge required for relevant new developments in customs valuation practices

Follow the designated plan for the customs valuation work

Maintain work records

Select and use relevant computercommunicationoffice equipment when carrying out customs valuations

Enter information using appropriate technology when carrying out customs valuations

Work collaboratively as part of an operational team

Modify activities depending on differing workplace contexts risk situations and environments including taking appropriate initiatives within allowable limits

Solve problems that may arise when carrying out customs valuations

Adapt appropriately to cultural differences in the workplace including modes of behaviour and interactions with others

Work systematically with required attention to detail without injury to self or others or damage to goods or equipment

Select and use required personal protective equipment conforming to industry and OHampS standards

Evidence Required

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria required knowledge and skills the range statement and the assessment guidelines for this Training Package

Critical aspects for assessment and evidence required to demonstrate competency in this unit

The evidence required to demonstrate competency in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria of this unit and include demonstration of

applying the relevant method for a customs valuation

identifying the import sales transaction for customs valuation purposes

recording valuation information on customs entrydeclaration

calculating customs value for a customs valuation

identifying elements of price related costs for a customs valuation

determining the price and elements of adjusted price for a complex customs valuation

Context of and specific resources for assessment

Performance is demonstrated consistently over a period of time and in a suitable range of contexts

Resources for assessment include

a range of relevant exercises case studies andor other simulated practical and knowledge assessment andor

access to an appropriate range of relevant operational situations in the workplace

In both real and simulated environments access is required to

relevant and appropriate materials and equipment and

applicable documentation including workplace procedures regulations codes of practice and operation manuals

Method of assessment

Assessment of this unit must be undertaken by a registered training organisation

As a minimum assessment of knowledge must be conducted through appropriate writtenoral tests

Practical assessment must occur

through activities in an appropriately simulated environment at the registered training organisation andor

in an appropriate range of situations in the workplace


Range Statement

The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.

Information on relevant aspects of customs valuation may include:

identification and calculation of various aspects kinds of valuation such as:

royalties and licence fees

commissions

rebates

packing costs

rejection of transaction value

related parties

transfer pricing

alternate valuation methods

case law as it applies to valuation

Valuation Advice Request and rulings

Transaction value is:

the main method for valuing goods for customs purposes

Alternate valuation methods may include:

Identical Goods Valuation

Similar Goods Valuation

Deductive Goods Method

Computed Value Method

Fall Back Method

INCOTERMS 2000 are:

the ICC Official Rules for the Interpretation of Trade Terms, International Chamber of Commerce, 1999

Adjusted price may include:

deductible financing costs

post importation costs

Australian inland freight and insurance

deductible administrative costs

overseas freight and insurance

Price related costs may include:

production assist costs

packing costs

foreign inland freight and insurance

commissions

royalties and licence fees

proceeds of resale

Factorisation means:

the apportionment of costs over a line value (each line of the import declaration for which there is a separate classification)

Valuation advice may include:

the completion and lodgement of an official Valuation Advice Request with Australian Customs

advice to the client to pay under protest

Post entry valuation advice may include:

advising the client what options are available if there is disagreement with the customs value

Verification may include:

other colleagues within the enterprise

customs brokers

New developments in complex customs valuation practices including changes in:

case law

technology

products

regulations

legislation

processes

systems

Information on new developments in customs valuation practices may be obtained from:

internal networks such as: own operational team, staff in other departments, support staff, managers, training staff, etc.

regulatory authority, WTO, WCO

bulletins, journals, magazines, books, etc.

internet websites

internal and external training programs

Ways of learning skills and knowledge required for new developments in customs valuation practices may include:

external training programs

internal training programs

reading independently

coaching in the workplace

online learning on a computer

networking with relevant internal and external contacts

Depending on the organisation concerned, workplace procedures may be called:

standard operating procedures (SOPs)

company procedures

enterprise procedures

organisational procedures

established procedures

Communication in the work area may include:

phone

electronic data interchange (EDI)

fax

email

internet

RF systems

oral, aural or signed communications

Documentation and records may include:

Customs Act 1901 and related legislation

World Trade Organisation Valuation Agreement

Australian Customs Manual on Valuation

INCOTERMS 2000 ICC Official Rules for the Interpretation of Trade Terms, International Chamber of Commerce, 1999

manifests, delivery notes, special clearances, consignment notes, authorised weighbridge certificates, and special clearances

internal documentation used for customs valuation

operations manuals, job specifications and induction documentation

manufacturers specifications for equipment

workplace procedures and policies

client instructions

award, enterprise bargaining agreement, other industrial arrangements

quality assurance procedures

emergency procedures

Applicable legislation and regulations may include:

Customs Act 1901and related legislation

privacy legislation

export/import/quarantine/bond requirements

workplace relations regulations

equal opportunity legislation

equal employment opportunity and affirmative action legislation

relevant state/territory OH&S and environmental protection legislation