Application
This unit applies to individuals working as a Customs Broker. Work must be carried out in compliance with the relevant customs related legislation and workplace requirements concerning customs clearance practices.
Work is undertaken in a range of environments, including small to large worksites in the Custom Broking Industry.
Prerequisites
Nil
Elements and Performance Criteria
1 | Calculate landed costs | 1.1 | Documents are examined and factors required to calculate a landed cost are identified from commercial and customs documentation |
1.2 | Client is contacted to verify rate of exchange required | ||
1.3 | Any missing data is identified and rectification processes are initiated | ||
2 | Determine eligibility of import transaction for refund, rebate or remission of customs duty | 2.1 | Transaction documents are examined for accuracy and completeness |
2.2 | Circumstances giving rise to refund, rebate or remission opportunities are identified | ||
2.3 | Relevant reason code is determined from Customs Regulations 1926 | ||
2.4 | Timeframes within which refunds are available is determined in accordance with Customs Regulations 1926 | ||
3 | Determine eligibility of import consignments for entry under relevant legislation | 3.1 | Temporary import is identified and established as conforming to the requirements of the Customs Act 1901 and associated regulations |
3.2 | Goods are identified as subject to carnet and dealt with in accordance with customs requirements | ||
3.3 | Goods are identified as a temporary import under event status and dealt with in accordance with customs requirements | ||
3.4 | Goods are identified as a temporary importation and dealt with in accordance with customs requirements | ||
3.5 | Application forms for securities relating to temporary imports and/or end use are accurately completed and lodged in accordance with customs requirements | ||
4 | Determine eligibility for, calculate drawback claims and advise on TRADEX procedures | 4.1 | Sufficient import and export information to prepare claim is collated |
4.2 | Drawback claims are determined within the prescribed timeframes and advice is provided accordingly | ||
4.3 | Drawback claim is prepared and calculated in accordance with a customs approved method | ||
4.4 | Situations suitable for TRADEX registration are identified and advice is provided | ||
5 | Assess goods against export requirements | 5.1 | Goods subject to export requirements are identified including entry for export, in accordance with the Customs Act 1901 as amended |
5.2 | Circumstances where permissions are required are identified and such permissions are sought | ||
5.3 | Circumstances where permissions are not required are identified | ||
5.4 | Relevant export entry and/or application form is completed lodged in accordance with goods to be exported and legislative requirements |
Required Skills
This section describes the knowledge and skills required for this unit. |
Required knowledge: |
Customs Act 1901, regulations and current amendments as they relate to refunds, remissions and drawbacks |
Drawbacks and Tradex |
Exports |
Landed costs |
Refunds and Post Warrant Amendments |
Refunds, rebates and remissions of duty |
Securities and temporary imports |
Various forms and functions of securities and temporary importations |
Required skills: |
Carry out complex calculations |
Communicate effectively with a range of stakeholders |
Examine documents for accuracy and completeness |
Identify non-compliance and respond accordingly |
Implement timeframes |
Manage quality customer service |
Provide accurate advice |
Read and interpret Customs Act 1901 as amended |
Read and interpret Customs Regulations 1926 as amended |
Source information on new developments in customs clearance practices |
Use software application systems |
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 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: applying procedures for compliance with customs and related legislation conducting calculations and making appropriate adjustments as part of routine activities in customs clearance operations using software application systems to carry out customs clearance practices implementing dispute resolution procedures. |
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: relevant regulatory and equipment documentation that impacts on work activities range of relevant exercises, case studies, scenarios and/or other simulated practical and knowledge assessments 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 applicable documentation including legislation, and workplace procedures. |
Method of assessment | Practical assessment must occur in an: appropriately simulated workplace environment and/or 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: as a minimum, assessment of knowledge must be undertaken through appropriate written/oral knowledge assessments direct observation of the candidate carrying out additional customs clearance processes. |
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. | |
Industry support schemes include: | relevant government department that administers industry support schemes Tradex Scheme which provides for an upfront exemption from customs duty and taxes on imported goods intended for re-export or to be used as inputs to exports |
New developments in customs clearance operations may include: | processes regulations systems technology |
Information on new developments in customs clearance operations may be obtained from: | bulletins, journals, magazines, books continuing professional development external networks independent reading internal and external training programs internet websites – Australian Customs and Border Protection Service online learning |
Depending on the organisation concerned, workplace procedures may be called: | quality procedures |
Communication in the work area may include: | electronic data interchange (EDI) internet oral, aural or signed communications phone |
Consultative processes may involve: | agents clients customs technical experts management representatives other employees and supervisors relevant authorities and institutions |
Documentation and records may include: | client instructions Customs Act 1901 and related legislation Customs Regulations 1926 as amended internal documentation used for customs clearance functions manufacturer specifications for equipment other regulatory requirements pertaining to customs clearance functions relevant sections of Australian Customs Notices and Practice Statements |
Sectors
Not applicable.
Employability Skills
This unit contains employability skills.
Licensing Information
Refer to Unit Descriptor.