Assessor Resource

TLIO5018
Manage compliance with customs excise

Assessment tool

Version 1.0
Issue Date: May 2024


This unit involves the skills and knowledge required to manage compliance with customs excise as part of work undertaken in various contexts within the transport and logistics industry.

It includes determining the rate of excise under the Customs Tariff Act 1995, determining any conditions and exceptions that apply to goods, interpreting concessional rates of duty, calculating duty amounts and following documentation requirements.

The unit generally applies to those who lead individuals or teams.

No licensing, legislative or certification requirements apply to this unit at the time of publication.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)



Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1

Determine the rate of excise under the Customs Tariff Act

1.1

Classification of goods are made according to the Customs Tariff Act

1.2

Goods that incur a customs excise are identified

1.3

Appropriate rate of excise is assessed and applied to the goods

2

Determine any excise conditions and exceptions that apply to the goods

2.1

Tariff classification is applied to the goods

2.2

Determination is made as to whether the goods qualify for preferential treatment under free trade agreements and/or other preferential trade agreements

2.3

Special duty rates for the goods are determined

2.4

Determination is made about what types of duty apply to the goods

3

Interpret concessional rates of duty according to the Customs Tariff Act

3.1

Interpretative rules of the Customs Tariff Act are applied

3.2

Duty concession AusIndustry assistance schemes are applied to the goods

3.3

Relevant tariff concession order is interpreted

4

Determine duty amount

4.1

Duty amount payable is calculated

4.2

Accuracy of the duty calculation is verified

4.3

INCOTERMS 2000 relevant to the invoice are identified

4.4

Determination is made as to whether and when duty is payable

5

Follow documentation requirements

5.1

Relevant documentation is passed on to the client

5.2

Completed documentation is processed to ensure it is retained by relevant enterprise personnel, in accordance with customs requirements, and related legislation and workplace procedures

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria on at least one occasion and include:

applying relevant legislation and workplace procedures

completing documentation related to work activities

dealing with routine issues that may arise when carrying out customs clearance operations

identifying, interpreting and developing skills and knowledge required for relevant developments in freight services

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

monitoring work activities in terms of planned schedule

negotiating, communicating and liaising effectively with customers and others

planning and organising work activities when carrying out customs clearance operations

presenting information using appropriate media and technology

reading and interpreting instructions, procedures and information relevant to customs clearance practices

selecting and using relevant computer/communication/office equipment when carrying out customs clearance operations

working collaboratively as part of a customs broking team.

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria and include knowledge of:

code of practice for working collaboratively with others

Customs Tariff Act and regulations as they relate to refunds, remissions and drawbacks

differences between the Tariff Concession System (TCS) and the By-law system and other industry assistance initiatives

procedures for operating electronic communications equipment

procedures for payments under protest

recovery of short paid duties

requirements for completing relevant documentation

requirements for preferential treatment of goods under free trade agreements or preferential trade agreements

seizure, forfeiture and condemnation, as it relates to customs clearance practices

sources of information on developments in customs clearance practices

structure and application of anti-dumping laws in Australia

use of the Infringement Notice Scheme

various forms and functions of securities and temporary importations

ways of developing required skills and knowledge for developments in customs clearance practices.

As a minimum, assessors must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations, current at the time of assessment.

As a minimum, assessment must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations, current at the time of assessment.

Assessment must occur in workplace operational situations where it is appropriate to do so; where this is not appropriate, assessment must occur in simulated workplace operational situations that replicate workplace conditions.

Assessment processes and techniques must be appropriate to the language, literacy and numeracy requirements of the work being performed and the needs of the candidate.

Resources for assessment include:

a range of relevant exercises, case studies and/or other simulations

relevant and appropriate materials, tools, equipment and personal protective equipment currently used in industry

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


Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)


Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1

Determine the rate of excise under the Customs Tariff Act

1.1

Classification of goods are made according to the Customs Tariff Act

1.2

Goods that incur a customs excise are identified

1.3

Appropriate rate of excise is assessed and applied to the goods

2

Determine any excise conditions and exceptions that apply to the goods

2.1

Tariff classification is applied to the goods

2.2

Determination is made as to whether the goods qualify for preferential treatment under free trade agreements and/or other preferential trade agreements

2.3

Special duty rates for the goods are determined

2.4

Determination is made about what types of duty apply to the goods

3

Interpret concessional rates of duty according to the Customs Tariff Act

3.1

Interpretative rules of the Customs Tariff Act are applied

3.2

Duty concession AusIndustry assistance schemes are applied to the goods

3.3

Relevant tariff concession order is interpreted

4

Determine duty amount

4.1

Duty amount payable is calculated

4.2

Accuracy of the duty calculation is verified

4.3

INCOTERMS 2000 relevant to the invoice are identified

4.4

Determination is made as to whether and when duty is payable

5

Follow documentation requirements

5.1

Relevant documentation is passed on to the client

5.2

Completed documentation is processed to ensure it is retained by relevant enterprise personnel, in accordance with customs requirements, and related legislation and workplace procedures

Range is restricted to essential operating conditions and any other variables essential to the work environment.

Non-essential conditions can be found in the Companion Volume Implementation Guide.

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria on at least one occasion and include:

applying relevant legislation and workplace procedures

completing documentation related to work activities

dealing with routine issues that may arise when carrying out customs clearance operations

identifying, interpreting and developing skills and knowledge required for relevant developments in freight services

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

monitoring work activities in terms of planned schedule

negotiating, communicating and liaising effectively with customers and others

planning and organising work activities when carrying out customs clearance operations

presenting information using appropriate media and technology

reading and interpreting instructions, procedures and information relevant to customs clearance practices

selecting and using relevant computer/communication/office equipment when carrying out customs clearance operations

working collaboratively as part of a customs broking team.

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria and include knowledge of:

code of practice for working collaboratively with others

Customs Tariff Act and regulations as they relate to refunds, remissions and drawbacks

differences between the Tariff Concession System (TCS) and the By-law system and other industry assistance initiatives

procedures for operating electronic communications equipment

procedures for payments under protest

recovery of short paid duties

requirements for completing relevant documentation

requirements for preferential treatment of goods under free trade agreements or preferential trade agreements

seizure, forfeiture and condemnation, as it relates to customs clearance practices

sources of information on developments in customs clearance practices

structure and application of anti-dumping laws in Australia

use of the Infringement Notice Scheme

various forms and functions of securities and temporary importations

ways of developing required skills and knowledge for developments in customs clearance practices.

As a minimum, assessors must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations, current at the time of assessment.

As a minimum, assessment must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations, current at the time of assessment.

Assessment must occur in workplace operational situations where it is appropriate to do so; where this is not appropriate, assessment must occur in simulated workplace operational situations that replicate workplace conditions.

Assessment processes and techniques must be appropriate to the language, literacy and numeracy requirements of the work being performed and the needs of the candidate.

Resources for assessment include:

a range of relevant exercises, case studies and/or other simulations

relevant and appropriate materials, tools, equipment and personal protective equipment currently used in industry

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

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Forms

Assessment Cover Sheet

TLIO5018 - Manage compliance with customs excise
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Assessment Record Sheet

TLIO5018 - Manage compliance with customs excise

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

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Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

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