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Evidence Guide: TLIX5052 - Determine complex customs value

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

 

TLIX5052 - Determine complex customs value

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

Apply appropriate valuation method

  1. Situations where transaction value method applies are recognised
  2. Situations where alternate methods of valuation apply are recognised
  3. Situations where there is insufficient reliable information to determine appropriate valuation method, are identified and referred in accordance with workplace policies and procedures
  4. Appropriate valuation method is selected and applied for the complex customs valuation situation identified
  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
Situations where transaction value method applies are recognised

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Situations where alternate methods of valuation apply are recognised

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Apply elements of price related costs for a customs valuation

  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. 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
  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
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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Seek valuation advice

  1. Requirement for an application for valuation advice is identified
  2. Valuation advice is prepared in response to identified concern
  3. Correct legislative and case law references are included in the application for valuation advice
  4. Post entry valuation advice to client is initiated as required
  5. Relevant documentation is passed on to client in accordance with legislation and workplace procedures
Requirement for an application for valuation advice is identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Valuation advice is prepared in response to identified concern

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Post entry valuation advice to client is initiated as required

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

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

Required Skills and Knowledge

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.

Range Statement

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.