Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

TLIA3053A Mapping and Delivery Guide
Carry out customs valuation

Version 1.0
Issue Date: May 2024


Qualification -
Unit of Competency TLIA3053A - Carry out customs valuation
Description This unit involves the skills and knowledge required to carry out customs valuation in accordance with Customs and related legislation and workplace requirements. Licensing, legislative, regulatory or certification requirements are applicable to this unit.
Employability Skills This unit contains employability skills.
Learning Outcomes and Application This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the relevant Customs and related legislation and workplace requirements concerning customs valuation functions. Work is undertaken in a range of environments including small to large worksites in the customs broking and international trade industries. Work at this level requires some supervision, generally within a team environment.This unit is normally packaged at AQF III or above.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites Not Applicable
Competency Field
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities
Slides
PPT
Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: Apply the relevant valuation method
  • Situations where the transaction value method applies are recognised
  • Situations where alternate methods of valuation apply are recognised
  • Situations where there is insufficient reliable information are identified
  • Alternate valuation methods are identified as required by the Customs Act and related legislation
       
Element: Identify the import sales transaction contract for customs valuation purposes
  • Importer and seller are identified
  • Relevant contract or contracts are identified
  • Terms of trade relevant to the contract are identified
       
Element: Determine the price and elements of adjusted price
  • Components that constitute the price paid or payable are identified
  • The correct adjusted price deductions to be made taking into account relevant legislation and the terms of the relevant import sales transaction are determined
       
Element: Determine Price Related Costs
  • Determination to related costs additions to be made taking into account relevant legislation and the terms of the relevant import sales transaction are determined
       
Element: Calculate customs value
  • The date and place of export are determined in accordance with the Customs Act 1901
  • Valuation elements against imported goods using factorisation are apportioned
  • Transaction value is calculated by applying applicable rate of exchange
  • The requirement for a valuation advice is identified
       
Element: Record valuation information on customs entry/ declaration in accordance with legislative requirements
  • Valuation related fields on a customs declaration are identified
  • Valuation information is entered correctly on customs declaration
  • Calculations are checked for accuracy and verified as required
  • Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures
  • Post entry advice to the client is initiated where required
  • Relevant documentation is passed on to the client
       


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 relevant valuation method

identifying the contract for customs valuation purposes

determining the price and elements of adjusted price

identifying elements of price related costs

calculating customs value

recording valuation information on customs entry/declaration

selecting and using the technology required to conduct customs valuations

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, assignment, 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 and related legislation relevant to the determination of a customs valuation

Relevant OH&S and environmental protection procedures and guidelines

Workplace procedures and policies for the conduct of a customs valuation

Focus of operation of work systems, equipment, management and site operating systems needed for customs valuation processes

Problems that may occur when carrying out customs valuations and appropriate action that can be taken to resolve the problems

Information on relevant aspects of basic customs valuations

Types of goods and related handling and documentation requirements including dangerous goods and hazardous substances

Sources of information on new developments in custom valuation practices

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

Cultural differences amongst customers, internal and external contacts and within the operational team and their implications when carrying out customs valuations

Documentation requirements for customs valuations

Penalties and the infringement notice scheme as it applies to goods incorrectly valued

Steps involved in planning the work activities

Required skills:

Negotiate, communicate and liaise effectively with clients and others

Read and interpret instructions, procedures and information relevant to the determination of customs valuations

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

Plan and organise work activities

Complete documentation related to work activities

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

Enter information using appropriate technology when carrying out customs valuations

Work collaboratively as part of an operational team

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

Solve problems that may arise when determining customs valuations

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

Apply precautions and required action to minimise, control or eliminate hazards that may exist during work activities

Work systematically with required attention to detail without injury to self or others, or damage to goods or equipment

Select and use required personal protective equipment conforming to industry and OH&S standards

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 the determination of relevant aspects of customs valuations may include:

the principles, theories and history of the Australian valuation system with regard to the WTO valuation agreement and Customs and related legislation

Customs Act 1901 and the Customs Regulations

Transaction Value including:

import sales transaction

price

adjusted price

price related costs

production assists

royalties and licence fees/commissions

value on related amounts

related parties

rebates

arms length transactions

contract of sale

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 foreign inland insurance

commissions

royalties and licence fees

proceeds of resale

Factorisation means:

the apportionment of costs over a line value (each line of the invoice for which there is a separate classification)

Valuation Advice means:

the completion and lodgement of request for official Valuation Advice with the Australian Customs Service

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 customs valuation practices including changes in:

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.

external networks such as: airline, shipping, road transport and storage, personnel, staff in bond stores; staff in various regulatory authorities; and equipment and systems suppliers

bulletins, journals, magazines, books, etc.

internet websites

internal and external training programs

external training programs

internal training programs

Ways of learning skills and knowledge required for new developments in customs valuation practices may include:

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

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 Act 1901and related legislation

World Trade Organisation Valuation Agreement

Australian Customs Manual on Valuation and Preference

Integrated Cargo System (ICS) user manuals

INCOTERMS 2000 ICC Official Rules for the Interpretation of Trade Terms, International Chamber of Commerce, 1999

goods identification numbers and codes

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 rules, legislation and regulations may include:

Customs Act 1901 and related legislation

World Trade Organisation Valuation Agreement

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

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 the transaction value method applies are recognised 
Situations where alternate methods of valuation apply are recognised 
Situations where there is insufficient reliable information are identified 
Alternate valuation methods are identified as required by the Customs Act and related legislation 
Importer and seller are identified 
Relevant contract or contracts are identified 
Terms of trade relevant to the contract are identified 
Components that constitute the price paid or payable are identified 
The correct adjusted price deductions to be made taking into account relevant legislation and the terms of the relevant import sales transaction are determined 
Determination to related costs additions to be made taking into account relevant legislation and the terms of the relevant import sales transaction are determined 
The date and place of export are determined in accordance with the Customs Act 1901 
Valuation elements against imported goods using factorisation are apportioned 
Transaction value is calculated by applying applicable rate of exchange 
The requirement for a valuation advice is identified 
Valuation related fields on a customs declaration are identified 
Valuation information is entered correctly on customs declaration 
Calculations are checked for accuracy and verified as required 
Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures 
Post entry advice to the client is initiated where required 
Relevant documentation is passed on to the client 

Forms

Assessment Cover Sheet

TLIA3053A - Carry out customs valuation
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

TLIA3053A - Carry out customs valuation

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: