NTISthis.com

Evidence Guide: TLIA4052A - Carry out customs clearance practices

Student: __________________________________________________

Signature: _________________________________________________

Tips for gathering evidence to demonstrate your skills

The important thing to remember when gathering evidence is that the more evidence the better - that is, the more evidence you gather to demonstrate your skills, the more confident an assessor can be that you have learned the skills not just at one point in time, but are continuing to apply and develop those skills (as opposed to just learning for the test!). Furthermore, one piece of evidence that you collect will not usualy demonstrate all the required criteria for a unit of competency, whereas multiple overlapping pieces of evidence will usually do the trick!

From the Wiki University

 

TLIA4052A - Carry out customs clearance practices

What evidence can you provide to prove your understanding of each of the following citeria?

Determine the appropriate terms of trade of a consignment

  1. Determination is made of the correct terms of trade
Determination is made of the correct terms of trade

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpret the rules of origin for preference claim goods within the Customs Act 1901 and Custom Tariff Act 1995

  1. Schedule 1 of the Customs Tariff Act 1995 is consulted
  2. Determination is made as to whether goods are the produce or manufacture of a preference country in accordance with the Customs Act 1901 and Customs Tariff Act 1995
  3. Determination is made as to whether the goods qualify for preferential treatment under free trade agreements or other preferential trade agreements
  4. Determination is made as to whether direct shipment requirements in the Customs Act 1901 have been met
Schedule 1 of the Customs Tariff Act 1995 is consulted

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determination is made as to whether goods are the produce or manufacture of a preference country in accordance with the Customs Act 1901 and Customs Tariff Act 1995

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determination is made as to whether direct shipment requirements in the Customs Act 1901 have been met

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpret concessional rates of duty in Schedule 4 to the Customs Tariff Act 1995

  1. The relevant tariff concession order is interpreted
  2. The relevant by-law is interpreted
  3. The correct treatment code or reference code for concessional entry of goods is applied
The relevant tariff concession order is interpreted

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The relevant by-law is interpreted

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The correct treatment code or reference code for concessional entry of goods is applied

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpret special provisions relating to anti-dumping measures within the Customs Act 1901 and the Customs Tariff (Anti-Dumping) Act 1995 and related legislation

  1. Determination is made as to whether interim dumping duty applies to the goods
  2. Determination is made as to whether interim countervailing duty applies to the goods
  3. Determination is made as to whether dumping duty applies to the goods
  4. Determination is made as to whether countervailing duty applies to the goods
  5. Interim dumping duty security amount is calculated
  6. Interim or dumping duty payable is calculated
  7. Accuracy of the duty calculation is verified
Determination is made as to whether interim dumping duty applies to the goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determination is made as to whether interim countervailing duty applies to the goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determination is made as to whether dumping duty applies to the goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determination is made as to whether countervailing duty applies to the goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interim dumping duty security amount is calculated

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interim or dumping duty payable is calculated

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Accuracy of the duty calculation is verified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpret industry assistance provisions

  1. Duty concession AusIndustry assistance schemes are applied to the goods
  2. Determination is made as to whether the goods comply with the requirements of the scheme(s)
Duty concession AusIndustry assistance schemes are applied to the goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determination is made as to whether the goods comply with the requirements of the scheme(s)

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Apply the relevant rate of duty to the goods

  1. The importer and seller are identified
  2. The relevant contract and commercial invoice are identified
  3. The terms of trade relevant to the contract are identified
  4. Situations where there is insufficient reliable information are identified
The importer and seller are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The relevant contract and commercial invoice are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The terms of trade relevant to the contract are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Situations where there is insufficient reliable information are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determine availability of customs duty refunds, rebates and remissions

  1. The documents are examined for completeness
  2. The circumstance giving rise to the refund, rebate or remission opportunity is identified
  3. The relevant Customs Regulation and reason code is determined
  4. The time frames within which refunds are available is determined in accordance with the regulations
  5. The refund application or Version 2 of the import declaration is prepared
The documents are examined for completeness

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The circumstance giving rise to the refund, rebate or remission opportunity is identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The relevant Customs Regulation and reason code is determined

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The time frames within which refunds are available is determined in accordance with the regulations

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The refund application or Version 2 of the import declaration is prepared

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpret and apply the Security and Temporary Import Provisions of Customs legislation

  1. The transaction giving rise to the Temporary Import and/or Security undertaking is established as conforming to the requirements of the Customs Act 1901and Regulations
  2. Application forms are completed and lodged in accordance with Customs Regulations
The transaction giving rise to the Temporary Import and/or Security undertaking is established as conforming to the requirements of the Customs Act 1901and Regulations

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Application forms are completed and lodged in accordance with Customs Regulations

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Calculate and advise on drawback claims and advise on TRADEX procedures

  1. Receive import and export documents sufficient to prepare claim
  2. Determine that the claim is made within prescribed time frames
  3. Drawback claim is prepared and calculated in accordance with a Customs approved method
  4. Situations suitable for TRADEX registration are identified
Receive import and export documents sufficient to prepare claim

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determine that the claim is made within prescribed time frames

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Drawback claim is prepared and calculated in accordance with a Customs approved method

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Situations suitable for TRADEX registration are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Apply dispute resolution procedures

  1. Customs internal appeal procedures are exhausted
  2. The circumstance giving rise to the dispute is identified in accordance with the Customs Act 1901
  3. Any Customs demands are identified within the legislation
  4. Requirements for payment under protest are determined
  5. Time frames within which action must commence are determined
  6. Requirements for the referral to a court of Competent Jurisdiction are determined
  7. Provisions relating to forfeiture, seizure and condemnation of goods are reviewed
Customs internal appeal procedures are exhausted

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The circumstance giving rise to the dispute is identified in accordance with the Customs Act 1901

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Any Customs demands are identified within the legislation

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Requirements for payment under protest are determined

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Time frames within which action must commence are determined

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Requirements for the referral to a court of Competent Jurisdiction are determined

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Provisions relating to forfeiture, seizure and condemnation of goods are reviewed

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determine the situations under which Customs may impose penalties

  1. Determine the offence that has been committed
  2. Determine if it is a strict liability offence
  3. Determine appropriate time frames within which penalties may apply and demand may be made
Determine the offence that has been committed

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determine if it is a strict liability offence

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Determine appropriate time frames within which penalties may apply and demand may be made

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Calculate FOB value, applying currency conversion and factorisation principles

  1. The components that constitute the price paid or payable are identified
  2. Terms of trade relevant to the invoice are identified
  3. Currency used is identified
  4. Adjustments are identified
  5. Additions and subtractions to price are made
  6. Costs against goods are apportioned using factorisation
  7. Applicable rate of exchange is applied
  8. FOB value field on entry/declaration is completed
  9. Calculations are checked for accuracy and verified as required
  10. Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures
  11. Relevant documentation is passed on to the client
The components that constitute the price paid or payable are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Terms of trade relevant to the invoice are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Currency used is identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Adjustments are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Additions and subtractions to price are made

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Costs against goods are apportioned using factorisation

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Applicable rate of exchange is applied

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

FOB value field on entry/declaration is completed

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Calculations are checked for accuracy and verified as required

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Relevant documentation is passed on to the client

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

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:

selecting and using the technology required to carry out customs clearance practices

determining and identifying offences and applicable time frames

applying procedures for compliance with Customs and related legislation

conducting calculations and appropriate adjustments undertaken as part of routine customs clearance operations

recognising and dealing with routine issues that may arise during customs clearance operations

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

Required Skills and Knowledge

REQUIRED KNOWLEDGE AND SKILLS

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

Required knowledge:

Relevant sections of customs and related legislation, regulations and codes of practice relevant to customs clearance operations

Relevant OH&S and environmental protection procedures and guidelines

Workplace procedures and policies for customs clearance operations

Focus of operation of work systems, equipment, management and site operating systems required for customs clearance operations

Documentation requirements for customs clearance practices

Requirements for completing relevant documentation

Routine issues that may occur during customs clearance and appropriate action that can be taken to deal with the issues

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

Steps involved in planning the work activities

Procedures for managing and controlling hazardous situations when carrying out work activities

Required skills:

Negotiate, communicate and liaise effectively with customers and others

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

Interpret and follow operational instructions and prioritise work

Plan and organise work activities when carrying out customs clearance practices

Complete documentation related to work activities

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

Work collaboratively as part of a customs broking team

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

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

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

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

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

Range Statement

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 relevant aspects of customs clearance practices may include:

the structure and application of anti-dumping laws in Australia

differences between the Tariff Concession and By-law 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 for 'Payments Under Protest'

Customs Act 1901 and regulations as they relate to refunds, remissions and drawbacks

'Seizure', 'Forfeiture and 'Condemnation' as it relates to customs clearance practices

requirements for preferential treatment of goods under free trade agreements and other preferential trade agreements

Assistance schemes include:

Tradex Scheme which provides for an upfront exemption from customs duty and taxes on imported goods intended for re-export or to be used as inputs to exports

Enhanced Project By-law Scheme (EPBS) provides duty concessions on eligible goods used in major projects

Tariff concession order refers to:

Part 1 of the Schedule of Concessional Instruments published by the Australian Customs which lists goods covered by item 50 of Schedule 4

By-law refers to:

instruments issued to the 4th Schedule to the Customs Tariff Act 1995 items as published by the Australian Customs

Interim dumping, dumping and countervailing duty:

have the meanings contained in Section 269T (Definitions) of the Customs Act 1901

Interim duty security amount may include:

any duty collected under Section 42 of the Customs legislation on any duty payable under the Customs Tariff (Anti-Dumping) Act 1995

Other concessional schemes may include:

Automotive Competitiveness and Investment Scheme (ACIS)

Quota

New developments in border clearance operations may include:

regulations

processes

systems

technology

types and packaging of goods

Information on new developments in border clearance operations may be obtained from:

internal networks such as: own team, staff in other departments, support staff, managers, training staff, etc.

external networks

bulletins, journals, magazines, books, etc.

internet websites

internal and external training programs

Ways of learning skills and knowledge required for new developments in border clearance operations may include:

external training programs

internal training programs

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

clients

agents

relevant authorities and institutions

management representatives

Documentation and records may include:

Customs and related legislation

other regulatory requirements pertaining to customs clearance functions

relevant sections of the Australian Customs Manual

dumping commodities register

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

internal documentation used for customs clearance functions

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 legislation and regulations may include:

Customs and related legislation pertaining to customs clearance functions

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