Assessor Resource

TLIX5052A
Determine complex customs value

Assessment tool

Version 1.0
Issue Date: May 2024


This unit applies to individuals working as a Customs Broker. Work must be carried out in compliance with the Customs Act 1901 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.

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

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

Nil

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 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:

identifying import sales transaction for customs valuation purposes

applying relevant method for a customs valuation

identifying elements of price related costs for a customs valuation

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

calculating customs value for a complex customs valuation.

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:

a range of relevant exercises, case studies, scenarios and/or other suitably simulated practical and knowledge assessments

an appropriate range of 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 regulations and workplace procedures.

Method of assessment

Practical assessment must occur in:

a suitably simulated workplace environment and/or

an 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:

direct observation of the candidate undertaking complex customs valuation activities

appropriate written and/or oral tests.

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.

This section describes the knowledge and skills required for this unit.

Required knowledge:

Applicable legislation and regulations:

Customs Act 1901 and related legislation

confidentiality agreements

World Trade Organization (WTO) Customs Valuation Agreement

Application for valuation advice procedure and rulings

Case law as it applies to valuation

Continuing professional development

Customs Act 1901 as amended and related legislation relevant to the conduct of a complex customs valuation

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 new 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 new development in customs valuation practices:

continuing professional development programs

independent reading

networking with internal and external contacts

workplace coaching

World Trade Organization (WTO) Customs Valuation Agreement

Required skills:

Apply conflict resolution strategies

Carry out advanced calculations

Communicate effectively with clients

Follow correct hierarchy for customs valuation work

Identify, interpret and learn skills and knowledge required for new developments in customs valuation practices

Manage quality client service

Read and interpret:

Customs Act 1901 and related legislation relevant to valuation

practice statements, procedures and information relevant to the conduct of customs valuations

WTO Customs Valuation Agreement

Select and use appropriate workplace colloquial and technical language

Select and use relevant software application systems and related information when carrying out customs valuations

Solve problems that may arise when carrying out customs valuations

Work systematically with required attention to detail

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

Alternate valuation methods may include:

Computed Value

Deductive (Contemporary Sales) Value

Deductive (Derived Goods Sale) Value

Deductive (Later Sales) Value

Fall-back Value

Identical Goods Value

Similar Goods Value

Adjusted price may relate to:

Australian inland freight and insurance

deductible administrative costs

deductible financing costs

overseas freight and insurance

Price related costs may relate to:

commissions

foreign inland freight and insurance

packing costs

proceeds of resale

production assist costs

royalties and licence fees

Valuation advice may include:

completing and lodging an application for valuation advice with the regulator

Post entry valuation advice may include:

adjusting customs value

Information on new developments in customs valuation practices may be obtained from:

internal and external training programs

internal networks such as own operational team, support staff, managers and training staff

regulatory authority

WTO

Workplace procedures may include:

quality procedures

Communication methods in the work area may include:

electronic data interchange (EDI)

email

internet

oral, aural or signed communications

phone

Documentation and records may include:

client instructions

Customs Act 1901 and related legislation

internal documentation used for valuation

invoices and evidence of payment

practice statements

WTO Customs Valuation Agreement

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 Customs Act 1901 
Correct treatment of royalty or license fee in customs value is determined and followed in accordance with the Customs Act 1901 and relevant case law 
Correct treatment of commissions to be included in customs value is determined and followed in accordance with the Customs Act 1901 and relevant case law 
Correct valuation method for private imports of cars and yachts is determined and followed in accordance with relevant legislation, case law and 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

TLIX5052A - Determine complex customs value
Assessment task 1: [title]

Student name:

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

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Result: Competent Not yet competent

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Assessment Record Sheet

TLIX5052A - Determine complex customs value

Student name:

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

(add lines for each task)

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Overall assessment result: Competent Not yet competent

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