Level 4: Customs Practitioner Award

This unit offers a very detailed and comprehensive look at the information that is required to be submitted to customs to enable goods to be imported and exported. It also looks at the differences between EU and non EU trade.

Learning Outcomes

By the time you have finished this unit you will be able to:

• 1. Demonstrate an understanding of the role and application of Customs Procedures and Documentation

Assessment Criteria

• 1.1 Discuss the role of Customs arrangements at a World, European and UK level
• 1.2 Provide an explanation of UK customs procedures and customs declarations
• 1.3 Outline the role of export and import documentation

This unit highlights the commercial implications of the correct use of the Tariff/Commodity code and why it is so important to have a good understanding of them, which will help towards successful and efficient global business.

Learning Outcomes

By the time you have finished this module you will be able to:

• 1. Explain the operation of Customs Classification and Tariff Codes

Assessment Criteria

• 1.1 Explain the importance of the Tariff/Commodity code and how to determine the correct code
• 1.2 Discuss Tariff application within Trade Agreements, including compliance with rules of origin
• 1.3 Identify the 'landed cost' for products in the international trade transaction

This unit will explain all aspects of the Rules of Origin and Trade agreements and how to understand and comply with them to help companies be more competitive in export markets.

Learning Outcomes

By the time you have finished this module you will be able to:

• 1. Know how origin is established and how to complete trade documentation to secure export preference

Assessment Criteria

• 1.1 Define preferential and non-preferential trade, free trade agreements and how international trade rules apply, including rules of origin
• 1.2 Discuss trade documentation required to secure preferential trade
• 1.3 Outline internal documentation and procedures required to support origination declaration

This unit gives an introduction to excise duties and procedures which apply both internationally and domestically on products such as alcohol, tobacco and hydrocarbon oils. It outlines the structural elements of excise duty including HM Revenue & Customs requirements for registration of production premises and duty suspended (“bonded”) warehouses, and the calculation and payment of excise duty.

Learning Outcomes

By the time you have finished this module you will be able to:

• 1. Understand excise duties, procedures and regulations

Assessment Criteria

• 1.1 Discuss the customs and excise environment at an international and UK level, and how taxes and duties are formulated
• 1.2 Explain import and export processes relevant to excise goods
• 1.3 Discuss how compliance with excise regulations can be ensured

This unit looks at the very important area of Export Controls on goods leaving the United Kingdom. It covers the export of both military and dual-use goods plus software and technology. The procedures for getting a licence and the different types will be explained. Also, what the categories for licences are and the compliance with shipments to different export regions.

Learning Outcomes

By the time you have finished this module you will have:

• 1. Knowledge of export licensing controls and the different types of export license

Assessment Criteria

• 1.1 Review UK, European Union and International rules and requirements for Military and Dual-Use goods
• 1.2 Evaluate how to check product requirements for an Export Licence
• 1.3 Compare the different types of Export Licence in operation, and how to apply for the appropriate licence

This unit looks at the requirements that businesses must now follow when trading good to Europe arising from the UK:EU Trade Cooperation Agreement (TCA).

Learning Outcomes

By the time you have finished this module you will have:

• 1. Knowledge of customs and trade requirements in 2021 post transition period in order to ensure documentation fulfilment and compliance

Assessment Criteria

• 1.1 Analyse UK customs procedures and documentation that apply from 2021, and illustrate how traders evidence proof of export from the UK
• 1.2 Appraise the importance of UK Tariff classifications
• 1.3 Evaluate compliance with Rules of Origin and Methods of Valuation
• 1.4 Evaluate the benefits of Customs Special Procedures and being an Authorised Economic Operator (AEO)