Assessor Resource

TLIX5052
Determine complex customs value

Assessment tool

Version 1.0
Issue Date: March 2024


This unit involves the skills and knowledge required to carry out complex customs valuation in accordance with customs and relevant legislation.

It includes applying the relevant method for the complex customs valuation required, identifying the contract of sale for customs valuation purposes, determining the price and elements of adjusted price, and identifying elements of price related costs. It also includes calculating customs value through the application of currency conversion and factorisation principles, and recording valuation information on customs declaration.

This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the current Australian Customs Act as amended and case law concerning customs valuation.

Work is undertaken in a range of environments including small to large worksites in the customs broking and international trade industries.

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

Apply appropriate valuation method

1.1

Situations where transaction value method applies are recognised

1.2

Situations where alternate methods of valuation apply are recognised

1.3

Situations where there is insufficient reliable information to determine appropriate valuation method, are identified and referred in accordance with workplace policies and procedures

1.4

Appropriate valuation method is selected and applied for the complex customs valuation situation identified

1.5

Variations to the order of use of valuation methods are considered and applied in accordance with the provisions of the current Australian Customs Act

2

Apply elements of price related costs for a customs valuation

2.1

Correct treatment of royalty or licence fee in customs value is determined and followed in accordance with the current Australian Customs Act and relevant case law

2.2

Correct treatment of commissions to be included in customs value is determined and followed in accordance with the current Australian Customs Act and relevant case law

2.3

Correct valuation method for private import of cars and yachts is determined and followed in accordance with relevant legislation, case law and current Australian customs policies and procedures

3

Seek valuation advice

3.1

Requirement for an application for valuation advice is identified

3.2

Valuation advice is prepared in response to identified concern

3.3

Correct legislative and case law references are included in the application for valuation advice

3.4

Post entry valuation advice to client is initiated as required

3.5

Relevant documentation is passed on to client in accordance with 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 conflict resolution strategies

applying relevant method for a customs valuation

calculating customs value for a complex customs valuation

carrying out advanced calculations

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

following correct hierarchy for customs valuation work

identifying elements of price related costs for a customs valuation

identifying import sales transaction for customs valuation purposes

identifying, interpreting and learning skills and knowledge required for developments in customs valuation practices

reading and interpreting:

current Australian Customs Act and related legislation relevant to valuation

practice statements, procedures and information relevant to conducting customs valuations

selecting and using appropriate workplace colloquial and technical language

selecting and using relevant software application systems and related information

solving problems.

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:

application for valuation advice procedure and rulings

applicable legislation and regulations:

current Australian Customs Act and relevant legislation

confidentiality agreements

case law as it applies to valuation

continuing professional development

determination of:

adjusted price

customs value

import sales transaction

price related costs

documentation requirements for customs valuations

factorisation i.e. 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 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 developments in customs valuation practices:

continuing professional development programs

independent reading

networking with internal and external contacts

workplace coaching.

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 simulations

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

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


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

Apply appropriate valuation method

1.1

Situations where transaction value method applies are recognised

1.2

Situations where alternate methods of valuation apply are recognised

1.3

Situations where there is insufficient reliable information to determine appropriate valuation method, are identified and referred in accordance with workplace policies and procedures

1.4

Appropriate valuation method is selected and applied for the complex customs valuation situation identified

1.5

Variations to the order of use of valuation methods are considered and applied in accordance with the provisions of the current Australian Customs Act

2

Apply elements of price related costs for a customs valuation

2.1

Correct treatment of royalty or licence fee in customs value is determined and followed in accordance with the current Australian Customs Act and relevant case law

2.2

Correct treatment of commissions to be included in customs value is determined and followed in accordance with the current Australian Customs Act and relevant case law

2.3

Correct valuation method for private import of cars and yachts is determined and followed in accordance with relevant legislation, case law and current Australian customs policies and procedures

3

Seek valuation advice

3.1

Requirement for an application for valuation advice is identified

3.2

Valuation advice is prepared in response to identified concern

3.3

Correct legislative and case law references are included in the application for valuation advice

3.4

Post entry valuation advice to client is initiated as required

3.5

Relevant documentation is passed on to client in accordance with legislation and workplace procedures

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

Nonessential 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 conflict resolution strategies

applying relevant method for a customs valuation

calculating customs value for a complex customs valuation

carrying out advanced calculations

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

following correct hierarchy for customs valuation work

identifying elements of price related costs for a customs valuation

identifying import sales transaction for customs valuation purposes

identifying, interpreting and learning skills and knowledge required for developments in customs valuation practices

reading and interpreting:

current Australian Customs Act and related legislation relevant to valuation

practice statements, procedures and information relevant to conducting customs valuations

selecting and using appropriate workplace colloquial and technical language

selecting and using relevant software application systems and related information

solving problems.

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:

application for valuation advice procedure and rulings

applicable legislation and regulations:

current Australian Customs Act and relevant legislation

confidentiality agreements

case law as it applies to valuation

continuing professional development

determination of:

adjusted price

customs value

import sales transaction

price related costs

documentation requirements for customs valuations

factorisation i.e. 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 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 developments in customs valuation practices:

continuing professional development programs

independent reading

networking with internal and external contacts

workplace coaching.

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 simulations

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

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

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
Situations where transaction value method applies are recognised 
Situations where alternate methods of valuation apply are recognised 
Situations where there is insufficient reliable information to determine appropriate valuation method, are identified and referred in accordance with workplace policies and procedures 
Appropriate valuation method is selected and applied for the complex customs valuation situation identified 
Variations to the order of use of valuation methods are considered and applied in accordance with the provisions of the current Australian Customs Act 
Correct treatment of royalty or licence fee in customs value is determined and followed in accordance with the current Australian Customs Act and relevant case law 
Correct treatment of commissions to be included in customs value is determined and followed in accordance with the current Australian Customs Act and relevant case law 
Correct valuation method for private import of cars and yachts is determined and followed in accordance with relevant legislation, case law and current Australian customs policies and procedures 
Requirement for an application for valuation advice is identified 
Valuation advice is prepared in response to identified concern 
Correct legislative and case law references are included in the application for valuation advice 
Post entry valuation advice to client is initiated as required 
Relevant documentation is passed on to client in accordance with legislation and workplace procedures 

Forms

Assessment Cover Sheet

TLIX5052 - Determine complex customs value
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Assessment Record Sheet

TLIX5052 - Determine complex customs value

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