Elements and Performance Criteria

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 valuation may include:
identification and calculation of various aspects kinds of valuation such as:
royalties and licence fees
commissions
rebates
packing costs
rejection of transaction value
related parties
transfer pricing
alternate valuation methods
case law as it applies to valuation
Valuation Advice Request and rulings
Transaction value is:
the main method for valuing goods for customs purposes
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 insurance
commissions
royalties and licence fees
proceeds of resale
Factorisation means:
the apportionment of costs over a line value (each line of the import declaration for which there is a separate classification)
Valuation advice may include:
the completion and lodgement of an official Valuation Advice Request with Australian Customs
advice to the client to pay under protest
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 complex customs valuation practices including changes in:
case law
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.
regulatory authority, WTO, WCO
bulletins, journals, magazines, books, etc.
internet websites
internal and external training programs
Ways of learning skills and knowledge required for new developments in customs valuation practices 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
Documentation and records may include:
Customs Act 1901 and related legislation
World Trade Organisation Valuation Agreement
Australian Customs Manual on Valuation
INCOTERMS 2000 ICC Official Rules for the Interpretation of Trade Terms, International Chamber of Commerce, 1999
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 legislation and regulations may include:
Customs Act 1901and related legislation
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

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:
applying the relevant method for a customs valuation
identifying the import sales transaction for customs valuation purposes
recording valuation information on customs entry/declaration
calculating customs value for a customs valuation
identifying elements of price related costs for a customs valuation
determining the price and elements of adjusted price for a complex customs valuation
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