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Certificate in Customs Duty Calculation
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This introductory level qualification is designed to provide people with the basic skills required to calculate the amount of customs duty that is payable on imported goods.

The Certificate in Customs Duty Calculation consists of six modules.

  • Customs Legislation and Regulation
  • Tariff Classification
  • Customs Valuation
  • International Terms of Trade
  • Origin of Goods
  • Customs Debt, Guarantees and Payment

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 access to innovative internet tools, hyperlinks to reference sites, videos, examples and step-by-step guides for putting the theory into practice.

  Delivered by KGH Customs, a leading European provider of customs and trade solutions. 

 

   

Entry Requirements

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

Modules

The Certificate in Customs Duty Calculation consists of six modules:

In this module you will learn to explain the key concepts relating to customs law; identify the way in which customs law is structured; distinguish between the different types of customs regulation; list the various customs procedures; and describe how the customs procedures apply to different aspects of international trade. this task will be 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 you will learn how to classify goods for customs purposes; understand the terminology used in the context of the tariff classification of goods; describe how the Harmonised System Nomenclature is structured; explain how to apply the interpretative rules; and describe the steps required to obtain Binding Tariff information.

    Learning Outcomes

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

  • Understand the tariff classification structure, including the sections and chapters of the Nomenclature, the headings, the structure of the chapters and the Harmonised System Codes
  • Identify goods for classification purposes and be able to apply the rules of interpretation
  • Explain the processes and procedures relating to Binding Tariff Information applications and decisions
  •  

    Assessment Criteria

  • Identify the meaning of terminology used in tariff classification
  • Outline the classification structure
  • Demonstrate an understanding of the classification process
  • Identify the process and procedure relating to Binding Tariff Information
  •  

    In this module you will learn to describe the legal framework regarding customs valuation; apply the 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 list 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, including international and national legislation
  • Demonstrate an understanding of the primary method of calculating the customs value of goods
  • List the secondary valuation methods and identify when it is applicable to use them
  • Understand the tariff classification structure, including the sections and chapters of the Practical application
  •  

    Assessment Criteria

  • Locate the legislation relating to customs valuation
  • Outline the primary valuation method
  • Identify the secondary methods of calculating the customs value of goods
  •  

    In this module you will learn to explain the role of Incoterms 2010; describe the importance of using Incoterms in international contracts for the sale of goods; list the different Incoterms; describe the respective responsibilities of the buyer and seller; and identify the risks borne by the buyer and seller.

    Learning Outcomes

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

  • Understand the need for using Incoterms in international trade
  • Demonstrate an understanding of the different categories of Incoterms and when they may be used
  • List the respective responsibilities and risks to the buyer and seller under each of the Incoterms
  •  

    Assessment Criteria

  • Outline the purpose of international trade terms
  • Identify the various Incoterms and their use
  • Identify the relevance of Incoterms to different modes of transport
  •  

    In this module you will learn to identify the concepts and procedures relating to the origin of goods; describe the rules under which the economic nationality of goods are determined; explain the methods of determining the origin of goods; describe how to obtain Binding Origin Information decisions; and identify 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:

  • Distinguish between preferential and non-preferential origin
  • Explain the international legislation relating to the origin of goods, including the WTO Agreement on Rules of Origin and the Rules of Origin under the Revised Kyoto Convention
  • Determine the origin of goods using the appropriate methodology, including cases where the goods have been produced or processed in multiple countries
  • Understand the procedures relating to Binding Origin Information applications
  •  

    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 module you will learn to describe situations in which a customs debt may be incurred; explain requirements relating to the timing of duty payments; identify the legislative provisions relating to customs debt and guarantees; explain how to ensure the correct application of duties; and identify situations where relief from duties may be granted.

    Learning Outcomes

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

  • Identify the legislative provisions relating to customs debt and guarantees including situations in which a customs debt may be incurred
  • Explain the requirements relating to the timing of duty payments, including in the case of deferred payments
  • Demonstrate an understanding of tariff and non-tariff measures to ensure the correct application of duties or relief from duties
  •  

    Assessment Criteria

  • Identify the legal obligations relating to a customs debt
  • Identify the amount of customs duty payable on particular goods
  • Differentiate between tariff and non-tariff measures
  •  

    Study commitment

    As a guide, you should expect to study for a total of around 150 hours to complete all six modules. The course must be completed within two years, but the usual period of study is 12 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, followed by a final online review. Questions take a variety of forms, including multiple choice, multiple response, fill in the blanks, drag and drop and hotspot. You will have an opportunity to revisit any questions you answered incorrectly at the end of the course.

    Fees

    Total cost of the qualification is £1570, including one year student membership of the Institute. The cost will be £1452 if you are already an Associate or Full Member, if you are an Affiliate member you will need to upgrade to student membership.

     

     

    Register

     

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    To discuss our qualifications:
    Call +44 (0)1733 404400
    Email course.enquiries@export.org.uk

     

     

     

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