Unit of competency Outline
Date retreived
23/07/2026 9:48 PM AWST
23/07/2026 9:48 PM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Determine complex customs value
Determine complex customs value
Unit of competency
National Code
TLIX5052A
TLIX5052A
State Code
WI856
WI856
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
21/03/2014
Field of Education
090911 - Taxation Law
Original Release Date
21/03/2014
Nominal Hours
35
Description
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.
Notes
Elements and Performance Criteria
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 Customs Act 1901
2 Apply elements of price related costs for a customs valuation
- 2.1 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
- 2.2 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
- 2.3 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
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
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
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)
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
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.
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.
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWL02 | TLIX5052 | Determine complex customs value | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J809 | TLI50813 | Diploma of Customs Broking | Qualification |