Level 3 Certificate in Customs Compliance

In this module you will acquire knowledge of the customs law as it currently stands and gain an insight into what is likely to change post-Brexit. This includes an introduction to the Union Customs Code and related legislation, an examination of the way in which customs law is structured, and the different types of customs regulation. This task is greatly simplified through the use of our web-based UCC Navigator.

Learning Outcomes

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

• Demonstrate an understanding of customs legislation and regulation
• Know how to find legal provisions relating to different aspects of international trade
• Explain how key aspects of customs law apply to practical situations relating to cross-border trade

Assessment Criteria

• Identify relevant customs laws and their purpose
• Identify key concepts underlying customs law
• Differentiate between different types of imported goods

In this module we examine the various customs processes and procedures that international traders are required to comply with. This includes the processes and procedures relating to the entry of goods, exit and export, release for free circulation, and the special procedures relating to transit, storage, processing and specific use.

Learning Outcomes

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

• Demonstrate an understanding of the different types of customs procedures
• Explain the processes relating to the entry of goods
• Understand the situations in which special procedures may be used

Assessment Criteria

• Identify the information required by customs in relation to the various procedures
• Outline the processes for releasing goods for free circulation
• Outline the obligations of traders who place goods under a special procedure

In this module we explore the concepts and procedures relating to the Harmonized System, and the knowledge and skills required to effectively classify goods for customs purposes. This includes the classification structure, the classification process, and the use of online databases.

Learning Outcomes

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

• Understand the way in which the Harmonised System is structured
• Understand the rules of interpretation
• Classify goods for customs purposes

Assessment Criteria

• Identify the meaning of terminology used in tariff classification
• Outline the classification structure
• Demonstrate an understanding of the classification process

In this module we examine how origin is established for customs purposes, including preferential and non-preferential origin and the importance of origin in determining the conditions under which goods may be traded internationally. We examine the rules under which the economic nationality of goods are determined; the methods of determining the origin of goods; and methods of proving the origin of goods for customs purposes.

Learning Outcomes

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

• Explain the rules relating to the origin of goods
• Distinguish between preferential and non-preferential origin
• Determine the origin of goods using the appropriate methodology, including cases where the goods have been produced or processed in multiple countries

Assessment Criteria

• Outline the legal provisions relating to the origin of goods
• Differentiate between preferential and non-preferential origin
• Determine the origin of particular goods

In this topic we examine the way in which imports and exports are valued for customs purposes and the way in which terms of trade influence the valuation process. We examine the legal framework regarding customs valuation; procedures relating to customs valuation; explain the primary method of calculating the value of goods for customs purposes; describe the circumstances in which the primary method may or may not be used; and discuss the secondary methods of calculating the customs value of goods.

Learning Outcomes

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

• Explain the legal framework regarding customs valuation
• Understand the primary method of valuation
• List the secondary valuation methods and identify when it is applicable to use them.

Assessment Criteria

• Identify the rules relating to customs valuation
• Demonstrate an understanding of the primary method of calculating the customs value of goods
• Outline the secondary methods of calculating the customs value of goods

Here you will apply the knowledge gained in earlier topics to learn how to prepare and submit customs declarations for exports and imports, including for safety and security purposes. This includes the data elements required to calculate import duty, where appropriate. Particular emphasis is placed on Customs Procedure Codes. It provides a practical approach to the completion of declarations that is greatly simplified through the use of our web-based Declaration Assistant.

Learning Outcomes

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

• Demonstrate a comprehensive understanding of the Single Administrative Document
• Know how to complete a customs declaration
• Understand the various Customs Procedure Codes

Assessment Criteria

• Complete customs declarations for a range of scenarios
• Identify the relevant codes required for particular processes and procedures including, but not limited to, Customs Procedure Codes
• Outline the method of duty calculation