BTEC Intermediate Award in Customs Import Entry and Procedures (CM5)
An intermediate level course concentrating on procedures for import Customs entry and regimes including: Customs and the Customs tariff; the C88 and documentation; Duty / VAT calculation and payment; Customs regimes and controls; entry completion; Customs procedures and reporting.
Duration: Five days attendance plus work-based assignments and projects.
Work-based assignments will include practising a range of import Customs entries under normal office conditions, supervised by local management.
Course Contents:
• Customs role in international trade
• The Customs tariff
• Classification of goods
• Incoterms and Customs valuation
• The Harmonised system of classification
• Communicating the Customs message to customers
• The C88 declaration format and use
• Invoices and documentation
• Import Customs Procedures Codes
• The ATA Carnet and imports
• Completing the C88
• Duty and VAT calculation
• Payment of Duty and VAT
• Import licensing and tariff quotas
• Anti-Dumping Duty
• The C105 and valuation
• Inwards Processing Relief
• Excise duty calculation
• Return Goods Relief
• The Common Agricultural Policy
• Preferential rates of duty
• Customs terminology and definitions
• DTI and controlling import clearance
• AEO - Authorised Economic Operator; types & advantages / disadvantages
• Researching Customs procedures and correspondence
• Import entry completion for specific regimes
• Customs report preparation
• The office environment and Customs
Course Dates:
A five-day course 0930 - 1630, attendance is required on all five dates.
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