ELEMENTS | PERFORMANCE CRITERIA |
Elements describe the essential outcomes. | Performance criteria describe the performance needed to demonstrate achievement of the element. |
1 | Establish the framework for determining the tariff classification of goods | 1.1 | Role and purpose of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System is explained |
1.2 | Structure and purpose of the Customs Tariff Act is reviewed and explained |
1.3 | Structure and content of Customs Tariff Act Schedules and their application are analysed and used to guide classification practices |
2 | Prepare to determine tariff classification of goods | 2.1 | Resources and documentation required to classify goods are determined and obtained |
2.2 | Customs Tariff Act Schedule 2 is explained |
2.3 | Customs Tariff Act Schedule 3, and section and chapter notes are explained |
2.4 | Dash system for classifying goods is explained and applied |
2.5 | Interpretive rules (IRs) are examined in relation to their critical role in determining the correct headings and sub-headings |
2.6 | Effect of section and chapter notes on the use of headings in Schedule 3 is explained |
3 | Apply identification principles to goods | 3.1 | Illustrative descriptive material (IDM) and other supporting information is obtained as required |
3.2 | Goods are identified in accordance with classification principles |
3.3 | Alternative classifications are identified as required |
3.4 | Section and chapter notes are reviewed and applied |
3.5 | Existing tariff classification precedents that apply to goods are determined and are applied as required |
3.6 | Principles of statutory construction in the context of particular tariff headings and words are applied |
4 | Select and justify headings | 4.1 | Headings are interpreted in hierarchical order |
4.2 | Comparison and rejection of headings are justified by reference to principles of statutory construction, the IRs and legal notes |
4.3 | Classification at heading level is determined in accordance with the IRs |
5 | Locate and justify sub-headings | 5.1 | Sub-heading notes are interpreted in accordance withthe IRs |
5.2 | Client and other resources are consulted to obtain further details of characteristics of goods to be classified, as required |
5.3 | Preliminary classification of goods at both heading and sub-heading levels is made |
5.4 | Correct statistical code is identified and applied |
6 | Complete post classification requirements | 6.1 | Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being lodged, as required |
6.2 | Completed documentation is retained by relevant personnel in accordance with customs requirements and related legislative requirements, and workplace procedures |
6.3 | Pre- or post-classification potential areas of dispute are anticipated and discussed and action to clarify decisions is taken in accordance with workplace procedures |
6.4 | Tariff advice request is prepared as required, in response to identified problems |