Elements and Performance Criteria

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:
Customs Act 1901 and Customs Regulations
principles, theories and history of the Australian valuation system including the WTO Customs Valuation Agreement, and Customs and related legislation
transaction value including:
adjusted price
arm’s length transactions
contract of sale
import sales transaction
price
price related costs
rebates
Alternate valuation methods may include:
computed value method
deductive goods method
fall back method
identical goods valuation
similar goods valuation
Adjusted price may include:
Australian inland freight and insurance
deductible administrative costs
deductible financing costs
overseas freight and insurance
post importation costs
Price related costs may include:
foreign inland freight and foreign inland insurance
packing costs
production assist costs
proceeds of resale
Valuation advice means:
completing and lodging an application for valuation advice with the regulator
Verification may include:
customs brokers
other colleagues within the enterprise
New developments in customs valuation practices including changes in:
case law
legislation
processes and policies
regulations
Information on new developments in customs valuation practices may be obtained from:
bulletins, journals, magazines, books
external networks such as professional bodies and staff in various regulatory authorities
internal and external training programs
internal networks such as own operational team, staff in other departments, support staff, managers, training staff
internet websites
Ways of learning skills and knowledge required for new developments in customs valuation practices may include:
coaching in the workplace
independent reading
networking with relevant internal and external contacts
online learning
Workplace procedures may include:
quality procedures
Communication in the work area may include:
electronic data interchange (EDI)
email
fax
internet
oral, aural or signed communications
phone
Consultative processes may involve:
management
relevant authorities and institutions
other employees and supervisors
Documentation and records may include:
client instructions
Customs Act 1901and related legislation
internal documentation used for customs valuation
software application system user manuals
workplace procedures and policies
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:
applying transaction valuation method
identifying relevant import sales transaction for customs valuation purposes
determining price and elements of adjusted price
identifying elements of price related costs
calculating customs value
recording valuation information on customs import declaration.
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 and/or other simulated practical and knowledge assessment, and/or
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.
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.
A range of assessment methods should be used to assess practical skills and knowledge.
As a minimum, assessment of knowledge must be conducted through appropriate written/oral tests.