Level 2 Qualification

Customs Practice & Procedure Award

This entry-level qualification is designed to get people started in the Customs profession. It introduces you to the fundamentals of customs practice and procedure, including the basics of how to prepare customs declarations for exports and imports. On successful completion of this introductory course you will gain a general understanding and knowledge of the key concepts, relevant processes and terminology of the customs profession, and an awareness of the resources available to you to advance your professional knowledge and skills.

The Customs Practice & Procedure Award consists of six modules:

  • Introduction to Trade and Customs
  • Customs Processes and Procedures
  • Calculating Import Duty
  • Customs Declarations
  • Export and Import Controls
  • Other Matters.

No formal qualifications are required for entry into this course.

Designed to fit around a full-time career, it allows students to study online with hyperlinks to reference sites, videos, examples and step-by-step guides for putting the theory into practice.

Entry Requirements

There are no specific entry requirements for this course, although good GCSE grades in English and Maths are an advantage.

Modules

Introduction to Trade and Customs

This module introduces a number of important concepts that are central to the customs work that international traders undertake. This includes an introduction to the various roles that customs authorities are required to perform, including revenue collection and other responsibilities; and a brief introduction to customs-related laws and regulation

Learning Outcomes

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

  • Understand the basic principles of international trade
  • Demonstrate an understanding of customs legislation and regulation
  • Identify the various roles that customs authorities undertake

Assessment Criteria

  • Recognise the difference between Union and Non-Union goods
  • Identify key concepts underlying customs law
  • Identify the benefits of obtaining Authorised Economic Operator status.

Customs Processes and Procedures

In this module we introduce the various customs processes and procedures that international traders are required to comply with. This includes an overview of the procedures relating to the way in which goods may be imported, exported, stored, processed and released for sale.

Learning Outcomes

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

  • Demonstrate a basic understanding of customs import and export requirements
  • Know the different types of customs procedures
  • Understand the concept of transit

Assessment Criteria

  • Identify the different types of customs procedures
  • Outline the purpose of customs special procedures
  • Identify situations in which goods are considered to be exported or re-exported

Calculating Import Duty

This module explains how customs duty is calculated when goods are imported into the UK. It looks at the key elements that are necessary to determine the amount of duty to be paid, including the classification of goods, the value of the goods for customs purposes and how the origin of the goods is determined.

Learning Outcomes

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

  • Demonstrate a basic understanding of tariff classification
  • Know how goods are valued for customs purposes
  • Understand how the origin of goods is determined

Assessment Criteria

  • Identify different methods of valuation
  • Identify the difference between preferential and non-preferential origin
  • Outline how Binding Tariff Information is used

Customs Declarations

This module examines how and when to lodge customs declarations, with a particular focus on Customs Procedure Codes

Learning Outcomes

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

  • Demonstrate a basic understanding of the Single Administrative Document
  • Know where to locate HMRC guidance material
  • Understand the importance of Customs Procedure Codes

Assessment Criteria

  • Identify who is legally responsible for customs declarations
  • Identify where to find information to complete a customs declaration
  • Outline the different forms of customs representation

Export and Import Controls

In this module we introduce you to prohibitions and restrictions, export and import measures and other forms of control over exports and imports.

Learning Outcomes

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

  • Understand the different types of import and export controls
  • Know how to determine whether licences are required
  • Understand the concept of Anti-Dumping measures

Assessment Criteria

  • Identify examples of prohibitions and restrictions that apply in the UK
  • Identify key goods that require an export licence
  • Explain what a tariff quota is

Other Matters

In this module we look at other business responsibilities such as the payment of VAT, the correct use of simplified procedures, the various risks that must be managed by customs professionals and the importance of ensuring that customs requirements are complied with at all times

Learning Outcomes

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

  • Demonstrate an understanding of risks faced by international traders
  • Know how VAT is applied to imports and exports
  • Understand what penalties may apply for non-compliance with customs requirements

Assessment Criteria

  • Outline how VAT on imports is calculated
  • Identify examples of administrative penalties
  • Identify the consequences of non-compliance
Study Commitment

As a guide, you should expect to study for a total of around 40 hours to complete all six modules. The course must be completed within one year, but the usual period of study is 4 months. These are recommended hours only, as the completion time will vary from student to student.

Assessment

You will be expected to answer a series of questions as you progress through each module of the course. Questions take a variety of forms, including multiple choice, multiple response, fill in the blanks, drag and drop and hotspot.

Once you have completed all the modules, you will receive a Certificate showing the grade you have obtained:

  • Pass:            60% to 74%
  • Credit:         75% to 84%
  • Distinction: 85% and above.

If you do not achieve a score of 60% or higher, you will need to undertake a supplementary assessment at the end of the course.

Fees

The cost of the qualification is £250, which includes one year membership of the Academy.