Assessor Resource

TLIO5018A
Manage compliance with customs excise

Assessment tool

Version 1.0
Issue Date: May 2024


Work may be undertaken in various contexts within the logistics industry.

The unit generally applies to those who provide leadership of others individually or in teams.

This unit is normally packaged at AQF IV or above.

This unit involves the skills and knowledge required to manage compliance with customs excise. It includes determining the rate of excise under the Customs Tariff Act 1995; determining any conditions and exceptions which apply to goods; interpreting concessional rates of duty; calculating duty amount; and following documentation requirements. Licensing, legislative, regulatory or certification requirements are applicable to this unit.

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

Prerequisites

Not Applicable

Employability Skills

This unit contains employability skills.



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.

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 underpinning knowledge and skills

relevant legislation and workplace procedures

other relevant aspects of the range statement

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 and/or other simulated practical and knowledge assessment, and/or

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 written/oral tests

Practical assessment must occur:

through activities in an appropriately simulated environment at the registered training organisation, and/or

in an appropriate range of situations in the workplace

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.

REQUIRED KNOWLEDGE AND SKILLS

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

Required knowledge:

Customs Tarrif Act 1995 and regulations as they relate to refunds, remissions and drawbacks

The structure and application of anti-dumping laws in Australia

Differences between the Tariff Concession (TCS) from the By-Law System and other industry assistance initiatives

The use of the Penalties and Infringement Notice Scheme

The various forms and functions of securities and temporary importations

Recovery of shortpaid duties

The procedures in Payments Under Protest

Seizure, Forfeitrure and Condemnation as it relates to customs clearance practices

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

Sources of information on new developments in customs clearance practices

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

Procedures for operating electronic communications equipment

Requirements for completing relevant documentation

Code of practice for working collaboratively with others

Steps involved in planning the work activities

Required skills:

Negotiate, communicate and liaise effectively with customers and others

Select and use relevant computer/communication/office equipment when carrying out customs clearance operations

Read and interpret instructions, procedures and information relevant to customs clearance practices

Complete documentation related to work activities

Work collaboratively as part of a customs broking team

Present information using appropriate media and technology

Identify, interpret and learn skills and knowledge required for relevant new developments in freight services

Plan and organise work activities when carrying out customs clearance operations

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

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

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

Promptly report and/or rectify any identified problems, faults or malfunctions in accordance with regulatory requirements and workplace procedures

Monitor work activities in terms of planned schedule

Implement contingency plans for unplanned events

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

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

Consultative processes may involve:

other employees and supervisors

relevant authorities and institutions

management and union representatives

industrial relations and OH&S specialists

Documentation and records may include:

customs and related legislation

other regulatory requirements pertaining to border clearance functions

relevant sections of the Australian Customs Manual

dumping commodities register

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

internal documentation used for border clearance functions

workplace procedures and policies

client instructions

regulations and codes of practice relevant to ADG code, including safeworking and local authority regulations and procedures

relevant OH&S and environmental protection regulations

dangerous goods declarations and material safety data sheets, where applicable

relevant Australian Standards and certification requirements

Applicable legislation and regulations may include:

Australian Customs Tariff Act 1995

Australian and international regulations and codes of practice for the transport of dangerous goods and hazardous substances

workplace relations regulations

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
Classification of the goods are made according to the Customs Tariff Act 1995 
Those goods which incur a customs excise are identified 
The appropriate rate of excise is determined and applied to the goods 
Tariff classification is applied to the goods 
Determination is made as to whether the goods qualify for preferential treatment under free trade agreements and other preferential trade agreements 
Special duty rates for the goods are determined 
Determination is made regarding what types of duty applies to the goods 
Interpretative rules of Schedule 2 of the Customs Tariff Act 1995 are applied 
Duty concession AusIndustry assistance schemes are applied to the goods 
The relevant tariff concession order is interpreted 
The duty amount payable is calculated 
Accuracy of the duty calculation is verified 
INCOTERMS 2000 relevant to the invoice are identified 
Determination is made as to whether and when duty is payable 
Relevant documentation is passed on to the client 
Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures 

Forms

Assessment Cover Sheet

TLIO5018A - Manage compliance with customs excise
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

TLIO5018A - Manage compliance with customs excise

Student name:

Student ID:

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

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: