Level 5 Diploma in Advanced Customs Compliance

1. Customs at the Global Level

2. International Customs Conventions and Instruments

These modules address how trade and customs is organised at the global level, including key international organisations and their role in international customs law; schemes to ensure supply chain security; trade facilitation initiatives; partnership with trade; and other aspects of cross-border management.

Learning Outcomes

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

• Understand how trade and customs is organised at the international level
• Understand how international customs treaties and standards are established and managed

Assessment Criteria

• Explain how customs is organised at the international level
• Explain the structure of the international regulatory and administrative bodies involved in world customs
• Evaluate how international customs laws and standards are managed
• Evaluate the development of international conventions and instruments in world customs
• Evaluate supply chain security initiatives at the global level
• Analyse the development and management of global arrangements relating to trade prohibitions and restrictions

3. Practical Aspects of Customs: the Harmonized System

4. Practical Aspects of Customs: International Valuation Rules

5. Practical Aspects of Customs: Rules of Origin

These modules address practical aspects of international customs regulation, with a focus on those elements of international transactions upon which key cross-border decisions are made, including the application of trade measures, and calculation of customs duties and other taxes.

Learning Outcomes

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

• Understand how international treaties influence the global application of customs policies and procedures
• Understand the role played by international treaties and standards in achieving globally harmonised customs arrangements and the facilitation of international trade

Assessment Criteria

• Analyse the way in which national tariffs are influenced by international standards and conventions
• Explain the way in which the international nomenclature is maintained
• Demonstrate how the Harmonised System is used to classify commodities
• Evaluate international guidelines on customs valuation rules and how they are applied
• Demonstrate how the valuation rules are used to support the assessment of import duties
• Evaluate the international standards relating to rules of origin
• Analyse the way in which rules or origin are used to facilitate tariff and non-tariff measures

6. EU Customs Legislation and Regulation

7. Union Customs Code

These modules examine the European Union as a customs union; EU customs law; EU customs regimes and procedures; import and export prohibitions and restrictions including military and dual-use controls; and practical aspects of EU customs procedures. The study of EU customs law is greatly simplified through the use of our web-based UCC Navigator tool.

Learning Outcomes

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

• Understand how the European Union operates as a Customs Union
• Understand the EU Customs Code
• Understand the EU Authorised Economic Operator (AEO) arrangements

Assessment Criteria

• Discuss the development of the EU Customs Union and explain how it is organised
• Evaluate how the Union Customs Code and International Trade Regulations operate in relation to the EU Customs Union
• Evaluate the way in which the Union Customs Code interacts with related EU customs legislation
• Demonstrate how the EU Customs Tariff is applied
• Evaluate Customs Duty Management and Tariff Measures, EU Valuation of Goods for Customs Purposes and EU Preferential Trade Agreements
• Explain the purpose and general principles of Authorised Economic Operator Status and evaluate the procedures for applying for AEO status

8. UK Customs Regulation and Procedures

9. UK Import and Export Licensing Controls

10. Declaring Goods to HMRC

These modules examine HM Revenue & Customs and other UK controlling bodies involved in international trade; the application of EU customs law in the UK; HMRC systems, procedures and guidelines; UK procedures relating to import and export controls; the UK Integrated Tariff; and practical aspects of declaration preparation, which is greatly simplified through the use of our web-based Declaration Assistant tool.

Learning Outcomes

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

• Understand the role of Her Majesty’s Revenue and Customs (HMRC) in the UK
• Understand how to comply with UK import and export licensing controls
• Understand 3rd Country Customs procedures in the UK, including the declaration process

Assessment Criteria

• Discuss the role of HMRC and other authorised bodies in relation to UK trade
• Analyse the purpose of 3rd Country Customs procedures in the UK
• Evaluate storage procedures, temporary movements and returned goods, and transit procedures
• Evaluate the use of non-fiscal controls including export licence controls and import licence controls
• Explain the way in which the UK Integrated Tariff may be used to identify trade and customs requirements and to support compliance
• Evaluate the purpose of customs declarations, including the maintenance and reporting of required information
• Analyse the way in which duty is calculated in the UK
• Explain how to declare goods to HMRC