This unit involves the skills and knowledge required to carry out customs clearance practices that are additional to the standard clearance practices, in accordance with the current Australian Customs Act and amendments, as well as relevant legislation, regulatory requirements and workplace requirements.

This unit applies to individuals working as a customs broker. Work must be carried out in compliance with relevant customs legislation and workplace requirements concerning customs clearance practices.

Work is undertaken in a range of environments, including small to large worksites in the custom broking industry.

No licensing, legislative or certification requirements apply to this unit at the time of publication.

ELEMENTS 

PERFORMANCE CRITERIA 

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1 

Calculate landed costs 

1.1

Documents are examined and factors required to calculate a landed cost are identified from commercial and customs documentation

1.2

Client is contacted to verify contracted rate of exchange required in calculations

1.3

Missing data is identified and rectification processes are initiated

2 

Determine eligibility of import transaction for refund, rebate or remission of customs duty 

2.1

Transaction documents are examined for accuracy and completeness

2.2

Circumstances giving rise to eligible refund, rebate or remission opportunities are identified

2.3

Relevant reason code is determined from current customs regulations

2.4

Timeframes within which refunds are available is determined in accordance with current Customs Regulations

3 

Determine eligibility of import consignments for entry under relevant legislation 

3.1

Temporary import is identified and established as conforming to the requirements of the current Australian Customs Act and associated regulations

3.2

Goods are identified as subject to carnet and dealt with in accordance with import requirements

3.3

Goods are identified as a temporary import under event status and dealt with in accordance with import requirements

3.4

Goods are identified as a temporary importation and dealt with in accordance with import requirements

3.5

Application forms for securities relating to temporary imports and/or end use are accurately completed and lodged in accordance with regulator requirements

4 

Determine eligibility for and calculate drawback claims, and advise on Tradex Scheme procedures 

4.1

Sufficient import and export information to prepare claim is collated

4.2

Eligibility of drawback claim is determined within prescribed timeframes and advice is provided accordingly

4.3

Drawback claim is prepared and calculated in accordance with a customs approved method

4.4

Situations suitable for Tradex Scheme registration are identified and advice is provided

5 

Assess goods against export requirements 

5.1

Goods subject to export requirements are identified including entry for export, in accordance with the current Australian Customs Act as amended

5.2

Circumstances where export permission is required are identified and required permissions are sought

5.3

Circumstances where export permission is not required are identified

5.4

Relevant export entry is completed and lodged in accordance with legislative requirements

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria on at least one occasion and include:

• applying procedures for compliance with legislation
• carrying out complex calculations
• communicating effectively with a range of stakeholders
• conducting calculations and making appropriate adjustments as part of routine activities in customs clearance operations
• examining documents for accuracy and completeness
• identifying non-compliance and responding accordingly
• implementing timeframes
• implementing dispute resolution procedures
• managing quality customer service
• providing accurate advice
• reading and interpreting current customs regulations as amended
• reading and interpreting the current Australian Customs Act as amended
• sourcing information on developments in customs clearance practices
• using software application systems.

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria and include knowledge of:

• current Acts, regulations and amendments as they relate to refunds, remissions and drawbacks
• drawbacks and Tradex Scheme
• exports
• landed costs
• refunds and post warrant amendments
• refunds, rebates and remissions of duty
• securities and temporary imports
• various forms and functions of securities and temporary importations.

As a minimum, assessors must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

As a minimum, assessment must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

Assessment must occur in workplace operational situations where it is appropriate to do so. Where this is not appropriate, assessment must occur in simulated workplace operational situations that replicate workplace conditions.

Assessment processes and techniques must be appropriate to the language, literacy and numeracy requirements of the work being performed and the needs of the candidate.

Resources for assessment include:

• a range of relevant exercises, case studies and/or simulations
• applicable documentation including workplace procedures, regulations, codes of practice and operation manuals
• relevant materials, tools, equipment and personal protective equipment currently used in industry.