Competency for Customs Representatives

This European Standard aims at providing, in accordance with the EU legislation, competency requirements for customs representatives.

Kompetenzanforderungen für Zollvertreter

Diese Europäische Norm bezweckt die Festlegung von Kompetenzanforderungen für Zollvertreter in Übereinstimmung mit der Gesetzgebung der Europäischen Union.

Compétences des représentants en douane

La présente Norme européenne vise à spécifier des exigences de compétences applicables aux représentants en douane, conformément à la législation de l'Union européenne.

Usposobljenost carinskih zastopnikov

Cilj tega evropskega standarda je, da v skladu z zakonodajo EU zagotovi zahteve za usposobljenost carinskih zastopnikov.

General Information

Status
Published
Publication Date
24-Jan-2017
Current Stage
6060 - Definitive text made available (DAV) - Publishing
Due Date
25-Jan-2017
Completion Date
25-Jan-2017

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EN 16992:2017
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2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.Usposobljenost carinskih zastopnikovKompetenzanforderungen für ZollvertreterCompétences des représentants en douaneCompetency for Customs Representatives03.160Pravo. UpravaLaw. Administration03.080.99Druge storitveOther servicesICS:Ta slovenski standard je istoveten z:EN 16992:2017SIST EN 16992:2017en,fr,de01-april-2017SIST EN 16992:2017SLOVENSKI

STANDARD
SIST EN 16992:2017
EUROPEAN STANDARD NORME EUROPÉENNE EUROPÄISCHE NORM
EN 16992
January
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r uä s x r English Version
Competency for Customs Representatives Compétences des représentants en douane

Kompetenzanforderungen für Zollvertreter This European Standard was approved by CEN on

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egulations which stipulate the conditions for giving this European Standard the status of a national standard without any alterationä Upætoædate lists and bibliographical references concerning such national standards may be obtained on application to the CENæCENELEC Management Centre or to any CEN memberä

translation under the responsibility of a CEN member into its own language and notified to the CENæCENELEC Management Centre has the same status as the official versionsä

CEN members are the national standards bodies of Austriaá Belgiumá Bulgariaá Croatiaá Cyprusá Czech Republicá Denmarká Estoniaá Finlandá Former Yugoslav Republic of Macedoniaá Franceá Germanyá Greeceá Hungaryá Icelandá Irelandá Italyá Latviaá Lithuaniaá Luxembourgá Maltaá Netherlandsá Norwayá Polandá Portugalá Romaniaá Serbiaá Slovakiaá Sloveniaá Spainá Swedená Switzerlandá Turkey and United Kingdomä

EUROPEAN COMMITTEE FOR STANDARDIZATION COMITÉ EUROPÉEN DE NORMALISATION EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre:
Avenue Marnix 17,
B-1000 Brussels

t r s y CEN All rights of exploitation in any form and by any means reserved worldwide for CEN national Membersä Refä Noä EN

s x { { tã t r s y ESIST EN 16992:2017

EN 16992:2017 (E) 2 Contents Page European foreword ...................................................................................................................................................... 4 Introduction .................................................................................................................................................................... 5 1 Scope .................................................................................................................................................................... 7 2 Normative references .................................................................................................................................... 7 3 Terms and definitions ................................................................................................................................... 7 4 Competency for Customs representatives ............................................................................................. 8 4.1 General................................................................................................................................................................ 8 4.2 Knowledge and skills ..................................................................................................................................... 9 4.3 Definitions of the levels of knowledge and skills ................................................................................ 9 4.4 Description of the 21 domains ................................................................................................................. 10 4.4.1 Customs business understanding ........................................................................................................... 10 4.4.2 Customs legislation and regulation ........................................................................................................ 11 4.4.3 Tariff and classification .............................................................................................................................. 11 4.4.4 VAT related to import and export ........................................................................................................... 12 4.4.5 Excise related to import and export....................................................................................................... 13 4.4.6 Valuation .......................................................................................................................................................... 13 4.4.7 Origin of goods ............................................................................................................................................... 14 4.4.8 Prohibitions and restrictions ................................................................................................................... 15 4.4.9 Risk analysis ................................................................................................................................................... 16 4.4.10 Supply chain operations ............................................................................................................................. 17 4.4.11 Customs compliance assurance ............................................................................................................... 18 4.4.12 Customs IT systems and applications .................................................................................................... 19 4.4.13 Financial Customs payment procedures .............................................................................................. 19 4.4.14 Authorization management ...................................................................................................................... 21 4.4.15 Global environment and trends ............................................................................................................... 22 4.4.16 Entry of goods process ................................................................................................................................ 23 4.4.17 Transit process .............................................................................................................................................. 24 4.4.18 Export and exit process .............................................................................................................................. 26 4.4.19 Temporary storage process ...................................................................................................................... 27 4.4.20 Special procedure process (excluding transit) .................................................................................. 29 4.4.21 Release for free circulation process ....................................................................................................... 31 5 Recommendations and guidelines for evaluation and assessment of competence requirements .................................................................................................................................................. 32 5.1 General.............................................................................................................................................................. 32 5.2 Customs operational competencies to be evaluated and assessed ............................................ 32 5.3 Recommendations and guidelines for evaluation and assessment process ........................... 32 5.3.1 Organization ................................................................................................................................................... 32 5.3.2 Minimum Level .............................................................................................................................................. 33 SIST EN 16992:2017

EN 16992:2017 (E) 3 5.3.3 Assessment Scheme ..................................................................................................................................... 34 5.4 Evaluation / assessment frame ............................................................................................................... 35 Annex A (informative)

Proficiency levels ......................................................................................................... 36 Bibliography ................................................................................................................................................................. 37

SIST EN 16992:2017

EN 16992:2017 (E) 4 European foreword This document (EN 16992:2017) has been prepared by Technical Committee CEN/TC 432 “Competency for Customs representatives”, the secretariat of which is held by AFNOR. This European Standard shall be given the status of a national standard, either by publication of an identical text or by endorsement, at the latest by July 2017, and conflicting national standards shall be withdrawn at the latest by July 2017. Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. CEN shall not be held responsible for identifying any or all such patent rights. According to the CEN-CENELEC Internal Regulations, the national standards organisations of the following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the United Kingdom. SIST EN 16992:2017

EN 16992:2017 (E) 5 Introduction This European Standard was established as a tool to support mutual understanding and provide transparency of language through the articulation of competencies required and deployed by Customs representatives. The European Standard will support customs representation services offered by any customs representative in an EU Member State where the customs representative is not established (Union Customs Code (UCC), Article 18.3). While being designed for customs representatives, this European Standard is fully in line with the criteria of customs competency required by the AEO-C status. One objective of this European Standard is to help to meet the AEO-C criteria of customs competency through a certification of compliance delivered by a certification body (UCC, Article 39(d). DG TAXUD has developed an EU Customs Competency Framework (EU-CCFW) for the private sector. This European Standard is largely based on the operational competency section of that document. The EU-CCFW for the private sector is underpinned by a set of core values which should be demonstrated by any trader or any individual working within the private sector and who interact with the customs administrations of the EU. The Customs Core Values are the values that underpin the goals and beliefs of everyone working in a customs related profession. They do not have an associated proficiency level as each individual should strive to achieve and demonstrate these values at all times, and are considered fundamental to someone’s approach to their profession. The Core Values are as follows: 1. Strong ethics and high integrity 2. Operational excellence 3. Co-operation with customs administrations 4. Customs compliance 5. Continual learning and professional development 6. Harmonized EU attitude and approach 7. European safety and security focus A competence can be a component of a job role, but it cannot be used as a substitute for similarly named job titles. Competences can be aggregated, as required, to represent the essential content of a job role or profile. One single competence may be assigned to a number of different job profiles. This European Standard does not attempt to cover every possible competence deployed by a customs representative nor are the included competences necessarily unique to customs representatives. This standard articulates competences associated with the role of a customs representative including some that may be found in other professions but are very important in a customs representative context. However, to maintain a customs representative focus, this standard avoids generic competences such as ‘Communications or General Management’. Although often applicable, such competences are comprehensively explained in other frameworks. Selecting competences for inclusion within the standard is therefore, not a scientific choice, but a pragmatic process involving a broad cross-section of stakeholders who decided to include a competence based on knowledge, experience and the needs of industry. SIST EN 16992:2017

EN 16992:2017 (E) 6 Competence is an enduring concept and although technology, jobs, marketing terminology and promotional concepts within the customs environment change rapidly, this European Standard should remain constant. Continuity of the standard is important; following maintenance updates, it is essential that users are provided with a simple upgrade path. Customs representatives may invest considerable time and resources to align processes or procedures with this standard. Organizations deploying these activities are reliant upon the standard and need to be confident of the continued sustainability of their processes. Updates of the standard must recognize this requirement and provide for continuity enabling use of the existing standard version until it is convenient to upgrade to the latest version. This European Standard is neutral; it does not follow the specific interests of a few major influencers, it is developed and maintained through an EU-wide balanced multi-stakeholder agreement process, under the umbrella of the European Committee for Standardization. It is a key component of the European Union Customs Code; it is designed for use by any organization engaged in customs representative human resource planning and competence development. SIST EN 16992:2017

EN 16992:2017 (E) 7 1 Scope This European Standard provides, in accordance with the EU legislation, competency requirements for customs representatives. 2 Normative references Not applicable. 3 Terms and definitions and abbreviations 3.1 Terms and definitions For the purposes of this document, the following terms and definitions apply. 3.1.1 competency demonstrated knowledge and skills that enable a person to provide customs representation services meeting the required level in terms of customs compliance 3.1.2 customs representative any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities [SOURCE: Union Customs Code, Article 5 (6)] 3.1.3 customs representation service provided by any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities [SOURCE: Union Customs Code, Article 18] 3.1.4 knowledge outcome of the assimilation of information through learning

Note 1 to entry: Knowledge is the body of facts, principles, theories and practices that is related to a field of work or study [SOURCE: European Qualification Framework] 3.1.5 person natural person, and a legal person or any other association of persons which is not a legal person, but which is recognized under Union or national law as having the capacity to perform legal acts [SOURCE: Union Customs Code, Article 5(4)] 3.1.6 skill ability to apply knowledge and use know-how to complete tasks and solve problems [SOURCE: European Qualification Framework] SIST EN 16992:2017

EN 16992:2017 (E) 8 3.2 Abbreviations For the purposes of this document, the following abbreviations apply. AEO Authorized Economic Operator AEO-C Authorized Economic Operator - Customs AEO-S Authorized Economic Operator- Safety and Security

CIM International Convention concerning the Carriage of Goods by Rail CITES Convention on International Trade of Endangered Species CMR Convention on the Contract for the International Carriage of Goods by Road DTS Declaration for Temporary Storage DV 1 Declaration of Value ECS Export Control System EIDR Entry Into the Declarant's Records EMCS Excise Movement and Control System ICAO International Civil Aviation Organization ICS Import Control System IMO International Maritime Organization IPR Convention on the Intellectual Property Rights MCQ Multiple Choice Questionnaire OLAF European Anti-Fraud Office SAD Single Administrative Document SASP Single Authorization for Simplified Procedures TARIC Integrated tariff of the European Community TIR International Road Transports TRACES Trade Control and Expert System UCC Union Customs Code 4 Competency for Customs representatives 4.1 General The activity carried out by a customs representative is to offer customs representation services for all the domains of customs legislation. As such, a customs representative shall comply with the EU and national customs legislation and customs related requirements. Compliance shall be permanently observed and monitored and where necessary procedures shall be adapted to new regulatory developments and circumstances. The person assessed shall be assessed on all 21 domains. A customs representative shall make sure that all internal and external stakeholders are well informed of their respective roles. SIST EN 16992:2017

EN 16992:2017 (E) 9 A customs representative shall have knowledge of the Customs IT landscape and of how the different systems are interlinked. He or she shall be able to communicate electronically with customs administrations and other relevant parties. 4.2 Knowledge and skills In the body of this European Standard, the 21 domains of competencies are described according to the EU Customs Competency Framework. Each of these 21 domains is outlined in clause 4.4. A customs representative shall have adequate knowledge of the relevant laws, policies, rules, regulations, directives or standards that govern his or her services in the countries where the customs representative activities are being carried out. 4.3 Definitions of the levels of knowledge and skills There are four proficiency levels provided in this European Standard. When using this European Standard, a competency and associated proficiency level for the competency will be chosen. The proficiency level indicates the level of knowledge and skills required from the person to operate in the role that requires the competency. A - “AWARENESS LEVEL” LEVEL 1 ASSESSED SKILLS AND CAPACITIES: — Understanding and applying general concept and processes. — Speaking fluently and keeping up to date on key terminology in daily work. — Understanding basic operations specific to the competency and related tasks. — Understanding how principles and policies impact on daily operations and the overall business.

B -“TRAINED LEVEL” LEVEL 2 ASSESSED SKILLS AND CAPACITIES: Standard requirement when a task requires this competency (to actually perform the task). — Applying relevant concepts and executing complex processes in daily work. — Apart from being able to perform the job, is able to draft and maintain detailed documentation and

use the appropriate IT systems for reporting and updating. — Knowing when and to whom to refer to with regard to operational issues. — Assessing risks, identifying trends and opportunities and making recommendations for improving

processes, policies and procedures. — Explaining and demonstrating the application of concepts to others. — Keeping in mind the safety and security issues and key points.

C - “ADVANCED LEVEL” LEVEL 3 ASSESSED SKILLS AND CAPACITIES: — Applying advanced knowledge to manage daily work and processes. — Having deep understanding of the competency at hand and how it is related to and impacts on

one’s own tasks as well as others. — Being able to monitor and lead staff in the application of the competency where required. — Being able to lead a team, supervise, or provide direction to junior staff while maintaining own

functional responsibility.
SIST EN 16992:2017

EN 16992:2017 (E) 10 D - EXPERT – LEVEL 4 ASSESSED SKILLS AND CAPACITIES: — Recognized internally and/or externally as a functional expert. — Deep expert knowledge of the competency that contributes to decisions and policy making. — Being able to mentor and counsel staff in the field of the competency. 4.4 Description of the 21 domains 4.4.1 Customs business understanding This section deals with customs business understanding. A customs representative shall possess the knowledge and skills needed to: a) Demonstrate knowledge of the (operational and strategic) roles of customs in daily decision making; Examples given: 1) Definitions; 2) Customs representation; 3) Authorized Economic Operator (AEO); b)

Have a high level understanding of customs processes and how they are interlinked; Examples given: 1) Definitions; 2) Customs representation; 3) Authorized Economic Operator; c) Understand the business drivers; d) Cooperate with customs and other relevant regulators; Examples given: 1) Communicate with the head or the stakeholders of the competent customs office taking or giving information or other data related to daily activities; 2) Communicate with the head or the stakeholders of agencies involved in the surveillance of the import or export of goods; e) Ensure compliance with the AEO rules. f) Understand macroeconomics and microeconomics related to a national, EU and global context. SIST EN 16992:2017

EN 16992:2017 (E) 11 4.4.2 Customs legislation and regulation This section deals with the scope of customs legislation and its legal definitions and customs regulations, as well as other regulations that affect customs operations, such as health, environmental and security related regulations. A customs representative shall possess the knowledge and skills needed to: a) Comply with customs legislation and its legal definitions and customs regulations, as well as other regulations that affect customs operations, such as health, environmental and security related regulations; Examples given: 1) Sanitary and veterinary regulations; 2) CITES regulation; 3) Dual Use Goods regulations; 4) Arms and ammunitions regulations; b) Comply with national and EU legal provisions and regulations in their daily operations; Examples given: 1) National legislation of customs representation; 2) Customs debt and guarantees; 3) General rules on customs status, placing goods under a customs procedure, verification, release and disposal of goods; 4) EU and national customs legislation; 5) EU and national regulations related to customs legislation; c) Comply with legal competence to practical customs situations; Examples given: 1) Declaration; 2) Payment; d) Ensure compliance with EU legislation and national or regional regulation; e) Effectively communicate and apply this knowledge, when and where necessary. 4.4.3 Tariff and classification This section deals with tariff and classification of goods on the basis of the harmonized system, the combined nomenclature, the customs common tariff and the TARIC and national codes. The classification of goods is necessary to apply the correct customs tariff and the appropriate national taxes. SIST EN 16992:2017

EN 16992:2017 (E) 12 A customs representative shall possess the knowledge and skills needed to: a) Understand the three elements of the assessment of customs debt; b) Classify goods applying the correct rules of tariff classification and the general interpretative rules relating to classification of goods or where applicable check that the correct tariff heading had been advised; Examples given: 1) Knowledge of Common Customs Tariff (CCT) and of duty rates per class of goods; 2) Knowledge of Harmonized System with its explanation notes and Combined Nomenclature (CN); 3) Use and integration of TARIC information; 4) Knowledge and use of appropriate databases for classification (Union and national regulations classifying goods, national complementary codes for taxes); 5) Rules of classification. c) Where applicable assist, guide, advise and check in the process for requesting Binding Tariff Information (BTI); Examples given: 1) Legal basis on Binding Tariff Information decisions; 2) Authorities communicated by Member States to the DG TAXUD. 4.4.4 VAT related to import and export This section deals with the general value-added tax (VAT) principles at import and export, according to EU and national legislation. A Customs representative shall possess the knowledge and skills needed to: a) Understand and apply the principle of VAT and VAT collection in the context of import and export procedures; b) Be aware of the different rates of VAT dependent on commodity and Member State; c) Be aware that there are minimum thresholds for VAT and duties which may vary between Member States; Examples given for a), b) and c): 1) Know how the value for VAT purposes is calculated; 2) Know when the right to deduct VAT paid on imported goods occurs; 3) Know the Authority that is responsible for the collection of VAT; 4) Knowledge of whether the VAT shall be declared in the customs declaration or if it is to be declared separately and if so, the process in which it is to be declared; SIST EN 16992:2017

EN 16992:2017 (E) 13 5) Understand the provisions surrounding the refund and repayment of VAT; 6) Act as a fiscal representative with regard to VAT accounting. 4.4.5 Excise related to import and export This section deals with general excise tax principles. A customs representative shall possess the knowledge and skills needed to: a) Apply excise regulations; Example given: 1) Definition of excise goods for the Member State where he /she normally operates; b) Ensure that the correct tariff heading is used in order that excise duty is accurately calculated; Example given: 1) Excise duties applicable for the Member State where he /she normally operates; c) Declare the correct excise duties in accordance with the legislation; d)

Apply the rules of circulation of relevant products in the EU; Example given: 1) Required documentation for importing/exporting goods under excise duty suspension; e)

Use EMCS or the system that interfaces with EMCS. 4.4.6 Valuation This section deals with the customs value of goods. A customs representative shall possess the knowledge and skills needed to: a) Be able to apply legislation governing customs value in practical work situations; Examples given: 1) Elements which must be included or not in the customs value; 2) Completion of the document detailing the customs value (DV1); 3) Documents to be used to support the declared customs value; 4) Advice on value; 5) Rules applicable for valuation (similar goods, deductive method, fall-back method); b) Have working knowledge of customs valuation rules and calculation methods; Examples given: 1) Elements which must be included or not in the customs value; SIST EN 16992:2017

EN 16992:2017 (E) 14 2) Rules applicable for valuation (similar goods, deductive method, fall-back method); c) Understand the factors that impact on the declared value for duty and VAT at time of declaration and that need to be included in the customs declaration. 4.4.7 Origin of goods This section deals with the concept of origin of goods and the basic rules applicable in the various international trade agreements signed by the EU. NOTE Most elements regarding origin of goods are to be found in Title II of the UCC and especially in Chapter 2 “Origin of goods” — Section 1: Non - preferential origin — Section 2: Preferential origin — Section 3: Determination of origin of specific goods A customs representative shall possess the knowledge and skills needed to: a) Apply the preferential and non-preferential rules of origin; Examples given: 1) Bilateral cumulation; 2) Diagonal cumulation; 3) Full cumulation; 4) Protocols of origin; b) Have knowledge of the legal basis on Binding Origin Information decisions (BOI); Examples given: 1) Free trade agreements; 2) Customs Union concept; 3) Existing customs unions; c) Have knowledge of which authorities are responsible for issuing BOI. Examples given: 1) Authority in charge; 2) Process of submission. SIST EN 16992:2017

EN 16992:2017 (E) 15 4.4.8 Prohibitions and restrictions This section deals with prohibitions and restrictions implemented as a result of either national or EU legislation. A customs representative shall possess the knowledge and skills needed to: a) Comply with the legal provisions concerning customs prohibitions and restrictions at a national, EU and international level; Examples given: 1) CITES legislation; 2) TRACES; 3) Arms and ammunitions; 4) Dual use goods; b)

Identify categories of P&R (Picket and Rail) goods such as product safety and consumer products, counterfeit and pirated goods, agricultural products, live animals, pharmaceuticals, drugs, vaccines, etc. in daily operations; Examples given: 1) Keeping an index of prohibited or restricted goods by using the TARIC; 2) Monitoring a constant survey of regulations and updates; c) Detect potential non-compliance by using government systems to ensure that non-compliant goods are not shipped; Examples given: 1) The low price of goods with a brand name can mean that the goods are counterfeit; 2) The description of a pharmaceutical product can lead to a drug precursor; d) Communicate with the relevant authorities involved and check any license as requested in the procedure; e) Keep appropriate file including separate authorization (permanently or per case authorization). SIST EN 16992:2017

EN 16992:2017 (E) 16 4.4.9 Risk analysis This section deals with risk analysis from both a legal and safety and security perspective. A customs representative shall possess the knowledge

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