This section describes the knowledge and skills required for this unit

Required knowledge

Applicable legislation and regulations

Customs Act and related legislation

confidentiality agreements

World Trade Organization WTO Customs Valuation Agreement

Application for valuation advice procedure and rulings

Case law as it applies to valuation

Continuing professional development

Customs Act as amended and related legislation relevant to the conduct of a complex customs valuation

Determination of

adjusted price

customs value

import sales transaction

price related costs

Documentation requirements for customs valuations

Factorisation ie appointment of costs over a line value each line of import declaration for which there is a separate classification

Rejection of transaction value

Related parties

Sources of information on new developments in customs valuation practices

Transaction value as the main method for valuing goods for customs purposes

Transfer pricing

Valuing Privately Owned Passenger Vehicles PMVs

Ways of learning the skills and knowledge required to implement new development in customs valuation practices

continuing professional development programs

independent reading

networking with internal and external contacts

workplace coaching

World Trade Organization WTO Customs Valuation Agreement

Required skills

Apply conflict resolution strategies

Carry out advanced calculations

Communicate effectively with clients

Follow correct hierarchy for customs valuation work

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

Manage quality client service

Read and interpret

Customs Act and related legislation relevant to valuation

practice statements procedures and information relevant to the conduct of customs valuations

WTO Customs Valuation Agreement

Select and use appropriate workplace colloquial and technical language

Select and use relevant software application systems and related information when carrying out customs valuations

Solve problems that may arise when carrying out customs valuations

Work systematically with required attention to detail

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 competence in this unit must be relevant to and satisfy all of the requirements of the Elements Performance Criteria Required Skills Required Knowledge and include

identifying import sales transaction for customs valuation purposes

applying relevant method for a customs valuation

identifying elements of price related costs for a customs valuation

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

calculating customs value for a complex customs valuation

Context of and specific resources for assessment

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

Resources for assessment include access to

a range of relevant exercises case studies scenarios andor other suitably simulated practical and knowledge assessments

an appropriate range of operational situations in the workplace

In both real and simulated environments access is required to

relevant and appropriate materials and equipment

applicable documentation including legislation and regulations and workplace procedures

Method of assessment

Practical assessment must occur in

a suitably simulated workplace environment andor

an appropriate range of situations in the workplace

A range of assessment methods should be used to assess practical skills and knowledge The following examples are appropriate to this unit

direct observation of the candidate undertaking complex customs valuation activities

appropriate written andor oral tests

Alternate valuation methods may include:

Adjusted price may relate to:

Price related costs may relate to:

Post entry valuation advice may include:

Workplace procedures may include:

Communication methods in the work area may include:

Documentation and records may include: