Level 2 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.

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.

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

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

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

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.

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

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.

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

Customs Declarations

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

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

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.

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

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

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

No formal qualifications are required for entry into this course.