Determine complex customs value

Unit of competency Outline

Date retreived
22/07/2026 7:27 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.

Unit of competency

National Code
TLIX5052

State Code
AWL02

TGA Status
Replaced

DTWD Status
Replaced

Current Release Number
1.00

Current Release Date
29/02/2016

View on TGA

State Implementation and Classification

Approved Date

04/08/2016

Field of Education

080311 - International Business

Original Release Date

04/08/2016

Nominal Hours

Description

This unit involves the skills and knowledge required to carry out complex customs valuation in accordance with customs and relevant 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. This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the current Australian Customs Act as amended and case law concerning customs valuation.Work is undertaken in a range of environments including small to large worksites in the customs broking and international trade industries.No licensing, legislative or certification requirements apply to this unit at the time of publication.

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 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

No information

Replaces

State Code	National Code	Title	Type
WI856	TLIX5052A	Determine complex customs value	Unit of competency

Replaced By

State Code	National Code	Title	Type
OED36	TLIX0040	Determine complex customs value	Unit of competency

State Code	National Code	Title	Type
AZO9	TLI50816	Diploma of Customs Broking	Qualification