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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 |