Unit of competency Outline
Information current as of
17/10/2026 9:24 PM AWST
17/10/2026 9:24 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.
Carry out customs valuation
Carry out customs valuation
Unit of competency
National Code
TLIA3053A
TLIA3053A
State Code
D4917
D4917
TGA Status
Deleted
Deleted
DTWD Status
Deleted
Deleted
State Implementation and Classification
Approved Date
30/10/2014
Original Release Date
07/03/2011
Nominal Hours
50
Field of Education
080311 - International Business
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.
General notes
N/A
Elements and Performance Criteria
1Apply the relevant valuation method
- 1.1 Situations where the 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 are identified
- 1.4 Alternate valuation methods are identified as required by the Customs Act and related legislation
2Identify the import sales transaction contract for customs valuation purposes
- 2.1 Importer and seller are identified
- 2.2 Relevant contract or contracts are identified
- 2.3 Terms of trade relevant to the contract are identified
3Determine the price and elements of adjusted price
- 3.1 Components that constitute the price paid or payable are identified
- 3.2 The correct adjusted price deductions to be made taking into account relevant legislation and the terms of the relevant import sales transaction are determined
4Determine Price Related Costs
- 4.1 Determination to related costs additions to be made taking into account relevant legislation and the terms of the relevant import sales transaction are determined
5Calculate customs value
- 5.1 The date and place of export are determined in accordance with the Customs Act 1901
- 5.2 Valuation elements against imported goods using factorisation are apportioned
- 5.3 Transaction value is calculated by applying applicable rate of exchange
- 5.4 The requirement for a valuation advice is identified
6Record valuation information on customs entry/ declaration in accordance with legislative requirements
- 6.1 Valuation related fields on a customs declaration are identified
- 6.2 Valuation information is entered correctly on customs declaration
- 6.3 Calculations are checked for accuracy and verified as required
- 6.4 Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures
- 6.5 Post entry advice to the client is initiated where required
- 6.6 Relevant documentation is passed on to the client
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 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
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
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
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 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
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
No information