CURRICULUM of COMPETENCY UNIT (CoCU)

Assessment
Work Activities Related Knowledge
Criteria
1. Determine i. Type of declarations i. Type of 1. Overviews of customs documentation requirements
forwarding  Import/export declaration 1.1. What is customs declaration
custom customs clearance s listed 1.1.1. Type of customs declaration
documentation  Exemption ii. Type of 1.1.1.1. Import/export customs clearance
requirements customs clearance assessmen 1.1.1.1.1. Overview of Import /export procedures
 ATA carnet t stated 1.1.1.1.2. Customs legislation
 Free zone iii. Types of 1.1.1.1.3. Customs form
clearance customs 1.1.1.2. Exemption customs clearance
ii. Type of assessments form 1.1.1.2.1. Overview of Tax Exemption
 Normal explained 1.1.1.2.2. Customs legislation
assessment iv. Supporting 1.1.1.3. ATA carnet
 100% physical documents 1.1.1.3.1. Overview of ATA carnet
checking identified 1.1.1.3.2. Function of ATA carnet
v. Types of 1.1.1.3.3. Type of goods eligible
 Break seal
domestic or 1.1.1.4. Free zone clearance
iii. Types of customs
internationa 1.1.1.4.1. Overview of Free Zone concept
forms
l shipment 1.1.1.4.2. Type of Free Zone
 Customs form K1
described 1.1.1.5. GST on imported goods clearance
 Customs form K2 vi. Manifest 1.1.1.5.1. Overview on GST
 Customs form K3 details 1.1.1.5.2. GST rate
 Customs form K8 stated 1.1.1.5.3. Document requirement
 Customs form K9 vii. Transhipme
iv. Supporting nt/removal 1.2. What is customs assessment
documents goods 1.2.1. Overview of customs assessment
 AWB/BL distinguishe 1.2.2. Customs legislation involved
 Invoice d 1.2.3. Type of customs assessment
 Temporary import viii. Requisition/ 1.2.3.1. Normal assessment
permit permit to 1.2.3.1.1. Assessment of the goods
- Exemption release 1.2.3.1.2. Assessment of the declaration
- Bond dutiable 1.2.3.2. 100% physical check
- Bank Guarantee goods 1.2.3.2.1. Customs examination
v. Types of shipments selected 1.2.3.2.2. Physical inspection.
 International ix. Shipping

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 Assessment
Work Activities Related Knowledge
Criteria
 Domestic documentat 1.3. Customs form
vi. Transhipment/ ion 1.3.1. Type of customs form
removal goods checked 1.3.2. Function of each customs form
 Transhipment-ZB3 x. Types of 1.3.3. how to fill in customs form
 Transhipment-ZB4 approval
 Customs 9 (scrap/ from other 1.4. Supporting document
dispose) government 1.4.1. Overviews of supporting documents
vii. Requisition/permit to agencies/ 1.4.1.1. Commercial documentation
release dutiable authorities 1.4.1.1.1. Invoice
goods summarise 1.4.1.1.2. Packing list
 Full exemption d 1.4.1.1.3. Delivery order
(LMW) 1.4.1.1.4. Certificate of origin
 CJ5 (sales tax 1.4.1.1.5. Commercial invoice / commercial notes
exemption) 1.4.1.2. Transport documentation
1.4.1.2.1. Master air waybill / House air waybill / Air waybill
 MOF/MITI
1.4.1.2.2. Master bill of lading / House bill of lading / Bill of lading
viii. Approval from other
1.4.1.2.3. Land receipt / transport receipt
government agencies/
1.4.1.2.4. Railway receipt
authorities
1.4.1.3. Government documentation
 Pharmacy (DOP)
1.4.1.3.1. Import / export license
 Health department 1.4.1.3.2. Approval permit (AP)
 Agriculture (DOA) 1.4.1.3.3. Exemption list
 Bank Guarantee 1.4.1.4. Other Government Agency (OGA)
Department 1.4.1.4.1. Temporary import permit
 MOF/MITI 1.4.1.4.2. Exemption
1.4.1.4.3. Bond
1.4.1.4.4. Bank Guarantee
1.4.1.5. Other documentation
1.4.1.5.1. Insurance policy
1.4.1.5.2. Letter of credit
1.4.1.5.3. Bank Guarantee
1.4.1.5.4. Fumigation certificate
1.4.1.5.5. Material Safety Data Sheet
1.4.1.5.6. Catalogue

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 Assessment
Work Activities Related Knowledge
Criteria
1.4.2. Example of supporting document for different goods

1.5. Describe domestic and international shipment.

1.5.1. Different between domestic and international shipment
1.5.2. Document requirement

1.6. What is transhipment/removal of goods

1.6.1. Overviews of transhipment/removal of goods.
1.6.2. Type of transhipmet
1.6.2.1. Transhipment-ZB3
1.6.2.2. Transhipment-ZB4
1.6.2.3. Customs 9 (scrap/ dispose)
1.6.3. Customs form and document requirement

1.7. Permit to release dutiable goods

1.7.1. Type of permit
1.7.1.1. Overview of Licenced Manufacturing Warehouse(LMW)
1.7.1.2. Overview of sales tax exemption (CJ5)
1.7.1.3. Overview of permit/approval from Ministry of finance (MOF) and
Malaysian of International Trade and Industries (MITI)
1.8. Other government agency/authorities (OGA) that involve in customs activities
1.8.1. List of OGA
1.8.1.1. Pharmacy (DOP)
1.8.1.2. Health department
1.8.1.3. Agriculture (DOA)
1.8.1.4. Bank Guarantee Department
1.8.1.5. MOF/MITI
1.8.2. Function of various OGA
1.8.3. Approval from other government agencies/ authorities (OGA)

2. Carry out cargo i. Inspection criteria i. Cargo 2. Customs inspection requirement

legal inspection  Temporary import/ information 2.1. Definition of customs inspection
export cargo stated 2.1.1. Examination of goods
 Repair item/cargo ii. Inspection 2.2. Objective of customs inspection

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 Assessment
Work Activities Related Knowledge
Criteria
 Ship store/spare arrangeme 2.3. Customs control in relation to the clearance of goods.
 Incorrect HS-Code nt prepared 2.3.1. Requiring the submission
 Country of origin iii. Cargo 2.3.2. No goods can be removed
ii. Inspection technique content 2.3.3. The appropriate document
 On site checked 2.3.4. Examination of physical and documentation
 Customs complex iv. Methods to 2.3.5. Payment of duties
 Prohibition goods get 2.3.6. Penalty
(K9 unit) inspection
iii. Inspection document document 2.4. Customs inspection criteria
endorseme 2.4.1. Type of inspection
 Product catalogue
nt listed 2.4.1.1. Temporary import/ export cargo
 Invoice
2.4.1.1.1. Type of exporter eligible to apply.
2.4.1.2. Repair item/cargo
2.4.1.2.1. Re-importation and re-exportation of goods
2.4.1.3. Ship store/spare
2.4.1.4. Incorrect HS-Code
2.4.1.5. Country of origin

2.5. Inspection technique

2.5.1. Type of inspection technique
2.5.1.1. On site
2.5.1.2. Customs complex
2.5.1.3. Prohibition goods (K9 unit)
2.6. Required document for customs inspection
2.6.1. Product catalogue
2.6.2. Invoice

3. Carry out i. Release of goods i. Release of 3. Fundamental of Release of goods.

release of cargo documents goods 3.1. Overview of release of goods procedure
approval  Import approval 3.1.1. Customs legislation
submission  Export document 3.1.2. Release of Goods Prior to Submission of Customs Declaration
ii. Release of goods prepared 3.1.3. Conditional Release
approval procedure ii. Release of 3.1.4. Time Limit for Release of Goods
iii. Release of goods goods 3.1.5. Document required for import.

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 Assessment
Work Activities Related Knowledge
Criteria
approval approval 3.1.6. Document require for export
endorsement endorseme 3.2. Overview of release of goods approval procedure
nt authority 3.2.1. Customs legislation
explained 3.2.2. Importation of goods and services procedure
3.2.3. Place of importation
3.3. Release of goods approval endorsement
3.3.1. Stages of customs clearance endorsement
3.3.2. Related OGA
4. Carry out cargo i. Types of goods status i. Types of 4. Fundamental of goods status
clearance  Pre-clearance clearance 4.1. Overview of status of goods for every shipment
 Ready goods explained 4.2. Requirement of approval from customs
 Simultaneous ii. Requireme 4.3. Type of goods status
(land) nts of 4.3.1. Pre-clearance
ii. Airport/Port and approval 4.3.2. Ready goods
storage charges – from 4.3.3. Simultaneous (land)
detention custom 4.4. Overview of Airport/Port and storage charges
iii. Transport officer 4.4.1. Fees and charges tariff
arrangement described 4.4.2. Detention and demurrage
iv. Goods loading iii. Goods 4.4.2.1. What is the difference
arrangement status and 4.5. Transport arrangement
criteria 4.5.1. Transportation element and requirement
listed 4.5.2. Documentation requirement for transportation arrangement
iv. Airport/Port 4.6. Goods loading arrangement
and storage 4.6.1. Criteria in goods loading arrangement
charges 4.6.2. Packing procedure
confirmed 4.6.3. Calculation of volume of cargo
v. Transport
arrangeme
nts
prepared
vi. Goods
loading
arranged

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 Assessment
Work Activities Related Knowledge
Criteria
5. Make duty i. Types of payment i. Electronic 5. Customs duty payment
payment modes Fund 5.1. Overviews of customs duty
 Electronic Fund Transfer 5.2. Customs legislation
Transfer Voucher Voucher 5.3. Type of duties
(EFT) (EFT) 5.3.1. Import duty/tax
 Cash prepared 5.3.2. Export duty/excise
 Cheque ii. Approved 5.3.3. Sales tax
 Bank draft duty 5.4. Type of payment modes
ii. Type of duties amount 5.4.1. Electronic Fund Transfer Voucher (EFT)
 Import duty/tax obtained 5.4.2. Cash
 Export duty/excise iii. Electronic 5.4.3. Cheque
money 5.4.4. Bank draft
 Sales tax
transfer 5.5. Overview of Electronic Data Interchange and Electronic Fund Transfer
iii. Types of customs
submitted 5.5.1. Benefits of Electronic Data Interchange and Electronic Fund Transfer
official receipts
for approval 5.6. Types of customs official receipts
 Paperless/chit
iv. Duty/non 5.6.1. Paperless/chit
 Customs forms duty 5.6.2. Customs forms
payment
methods
explained
v. Customs
copy forms
submitted
to customs
officer

Employability Skills
Core Abilities Social Skills
01.01 Identify and gather information.
01.02 Document information procedures or processes. 1. Communication skills
01.03 Utilise basic IT applications. 2. Conceptual skills
02.01 Interpret and follow manuals, instructions and SOP. 3. Interpersonal skills

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 02.02 Follow telephone/telecommunication procedures. 4. Learning skills
02.03 Communicate clearly. 5. Leadership skills
02.04 Prepare brief reports and checklist using standard forms. 6. Multitasking and prioritising
02.05 Read/Interpret flowcharts and pictorial information.
7. Self-discipline
03.01 Apply cultural requirements to the workplace.
03.02 Demonstrate integrity and apply practical practices. 8. Teamwork
03.03 Accept responsibility for own work and work area.
03.04 Seek and act constructively upon feedback about work performance.
03.05 Demonstrate safety skills.
03.06 Respond appropriately to people and situations.
03.07 Resolve interpersonal conflicts.
06.01 Understand systems.
06.02 Comply with and follow chain of command.
06.03 Identify and highlight problems.
06.04 Adapt competencies to new situations/systems.
01.04 Analyse information.
01.06 Utilise word processor to process information.
02.08 Prepare pictorial and graphic information.
03.08 Develop and maintain a cooperation within work group.
04.01 Organise own work activities.
04.02 Set and revise own objectives and goals.
04.03 Organise and maintain own workplace.
04.04 Apply problem solving strategies.
04.05 Demonstrate initiative and flexibility.
01.07 Utilise database applications to locate a process information.
01.08 Utilise spreadsheets applications to locate and process information.
01.09 Utilise business graphic application to process information.
01.10 Apply a variety of mathematical techniques.
01.11 Apply thinking skills and creativity.
02.09 Prepare flowcharts.
02.10 Prepare reports and instructions.
02.11 Convey information and ideas to people.

Tools, Equipment and Materials (TEM)

ITEMS RATIO (TEM : Trainees)

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1. Stationery 1:1
2. Computer 1:5
3. Control documents 1:1
4. Private and confidential documents 1:1
5. Document control report 1:1
6. Akta Kastam 1967 1:25
7. Akta Cukai Jualan 1972 1:25
8. Peraturan-Peraturan Kastam 1977 1:25
9. Perintah Kastam (Larangan Mengenai Import) 1998 1:25
10. Perintah Kastam (Larangan Mengenai Eksport) 1998 1:25
11. Perintah Duti Kastam 1996 1:25
12. Perintah Duti Kastam (Barang-Barang Berasal Dari Negeri-Negeri 1:25
ASEAN) (Tarif Keutamaan Sama Rata) 1995

References

REFERENCES

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1. Michael B. Stroh, (2001), A Practical Guide to Transportation and Logistics, Logistics Network; ISBN 978-0970811509

2. Thomas E. Johnson, Donna L. Bade (2010), Export/Import Procedures And Documentation, Amacom, ISBN 0814415504

3. Paul Myerson (2012), Lean Supply Chain and Logistics Management, McGraw-Hill Professional, ISBN 007176626X

4. C.Rama Gopal (2008), Export Import Procedures - Documentation And Logistics, New Age, International, ISBN 8122418503

5. Belay Seyoum (2000), Export-Import Theory, Practices, and Procedures Part 1, Routledge, ISBN 0789005670

6. Alan R. Kogan (2012), The Handbook of Logistics and Distribution Management, Page Publishing, ISBN 0749457147

7. John J. Coyle, Robert A. Novak, Brian Gibson, Edward J. Bardi (2010), Transportation: A Supply Chain Perspective, Cengage Learning, ISBN
032478919X

8. Ralph H. Folsom, Michael Wallace Gordon, John A. Spanogle Jr. (2010), Principles of International Business Transactions, West Publishing, ISBN
0314906835

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