Level 2 Customs Practice & Procedure Award (UK)

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 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.

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

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 Advanced Tariffs Rulings are used

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

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

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