Assessor Resource

TLIX5051A
Determine tariff classification of goods

Assessment tool

Version 1.0
Issue Date: May 2024


This unit applies to individuals working as a Customs Broker. Work must be carried out in compliance with the Customs Tariff Act 1995 and related legislation, and workplace requirements concerning customs commodity classification functions.

Work is undertaken in a range of environments including small to large worksites in the customs broking and international freight forwarding industries.

This unit involves the skills and knowledge required to determine the tariff classification of goods.

Licensing, legislative, regulatory or certification requirements are applicable to this unit.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)

Prerequisites

Nil

Employability Skills

This unit contains employability skills.



Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required knowledge and skills, the range statement and the assessment guidelines for this Training Package.

Critical aspects for assessment and evidence required to demonstrate competency in this unit

The evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the Elements, Performance Criteria, Required Skills, Required Knowledge and include:

knowledge of World Customs Organisation and Harmonised Classification System

knowledge of Customs Tariff Act 1995

knowledge of Goods Identification for Classification purposes

using general rules of interpretation

determining classification code

identifying tariff concessions

knowledge of Legal Notes.

Context of and specific resources for assessment

Performance is demonstrated consistently over time and in a suitable range of contexts.

Resources for assessment include access to:

relevant regulatory and goods documentation that impacts on work activities

range of relevant exercises, case studies, scenarios and/or other suitably simulated practical and knowledge assessments

appropriate range of relevant operational situations in the workplace.

In both real and simulated environments, access is required to:

relevant and appropriate documents and equipment.

Method of assessment

Practical assessment must occur in an:

appropriately simulated workplace environment and/or

appropriate range of situations in the workplace.

A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate to this unit:

direct observation of the candidate using appropriate methods for classifying goods

knowledge questions and tests for assessment

direct observation of the candidate applying relevant requirements during work practices.

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

This section describes the knowledge and skills required for this unit.

Required knowledge:

Applicable legislation and regulations:

Australian Harmonized Export Classification Book

Customs Tariff Act 1995

Customs and related legislation

other legislation related to importing and exporting of goods

Australian Working Tariff

Case law

Harmonised Classification System

Identification of commodities for tariff classification purposes

Interpretative rules

Role and purpose of Customs Tariff Act 1995

Tariff schedules and by-laws

TCOs

Use of legal notes

Use of section and chapter notes

Required skills:

Communicate effectively with others

Examine documents for applicability

Locate, read and interpret information

Provide accurate advice to clients

Read and interpret Customs Tariff Act 1995 and its associated Schedules

Use software application systems appropriately

Work methodically and systematically with required attention to detail

The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.

Information on relevant aspects of classifying commodities for import and export of goods through customs may include:

content of Customs Tariff Act 1995 and various sections within the Act as they relate to classifying commodities for import and export of goods through customs

legal notes to the tariff and the context of each note and the application of this context to the classification of commodities for the import and export of goods through customs

principles of identification of goods for tariff classification purposes

reasons for Customs Tariff Act 1995 and for the imposition of duty on imported goods

Rules for the Interpretation of the Harmonized System and the Australian Customs Tariff Act 1995

schedules of the tariff and the sub-heading structures at various levels in order to arrive at correct classification and duty rates

Where identifying material for classification is not available, sample of goods may be in the form of:

photographs (still, video or electronically transmitted image)

written description including technical drawings

Resources to classify goods include:

case law

dictionaries

Harmonized System Explanatory Notes (HSEN)

precedents database

trade or technical publications

websites

Examples of previous related classifications include:

examples from texts and reference materials including WCO precedents

precedents

Client consultation may be required where:

characteristics of goods cannot be determined from available information or require clarification in relation to use, function, context (as a component of another item)

Assistance may include:

advice from supervisor or manager, more experienced colleagues, customs brokers, training staff, technical experts

consulting technical experts in the industry, professional association or a training provider

using reference material within organisation, training providers, professional libraries, trade journals

New developments in classifying commodities may relate to changes in:

processes

regulations

software application systems

work systems

Information on new developments in classifying commodities for the import and export of goods may be obtained from:

Australian Customs

bulletins, journals, magazines, books

continuous professional development programs

external networks such as: staff in regulatory authorities

internal networks such as: own work team, staff in other departments, support staff, managers, training staff

websites

Workplace procedures may include:

quality procedures

Communication in the work area may include:

electronic data interchange (EDI)

email

internet

oral, aural or signed communications

phone

Consultative processes may involve:

other employees and supervisors

personnel in relevant authorities and institutions

Documentation and records may include:

Customs and related legislation

dictionaries

extrinsic material (as defined in the Acts Interpretation Act)

Harmonized System Explanatory Notes (HSEN)

internal documentation

machinery operations manuals,

manufacturer specifications for relevant equipment

quality assurance procedures

supplier and/or client instructions

trade or technical publications

workplace procedures and policies

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Role and purpose of the World Customs Organization (WCO) Harmonised System in international trade is explained and its principles are used to guide classification practices 
Structure and purpose of Customs Tariff Act 1995 is explained 
Resources and documentation required to classify goods are determined and obtained 
Format and content of Customs Tariff Act Schedules are analysed and used to guide classification practices 
Appropriate schedules, by-laws and tariff concession orders (TCOs) are consulted to ensure strict compliance with goods as imported 
Tariff classification orders that apply to goods are determined 
Goods are identified in accordance with classification principles 
Alternative classifications are checked as required 
Assistance is sought as required 
Section and chapter notes are consulted 
Principles of statutory construction in the context of particular tariff headings and words are applied 
Headings and notes are interpreted in hierarchical order 
Rejection of alternate headings are justified by reference to interpretative rules and legal notes 
Pre or post classification potential areas of dispute are anticipated and decisions are justified 
Sub-heading notes are interpreted in hierarchical order 
Dash system is applied to classification 
Classification is determined in accordance with interpretative rules 
Correct statistical code is identified 
Resources are utilised to assist in classifying goods 
Client is consulted to obtain further details of characteristics of goods to be classified as required 
Assistance is sought as required 
Preliminary classification of goods is made 
Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being completed 
Tariff classification advice request is prepared in response to any identified problems 
Classification is entered correctly on customs entry/declaration in accordance with requirements of Customs and related legislative requirements, and workplace procedures 
Completed documentation is retained by relevant personnel in accordance with the requirements of Customs and related legislative requirements, and workplace procedures 
Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained and passed on to client in accordance with Customs and related legislative requirements, and workplace procedures 
Post entry classification advice to client is initiated as required 

Forms

Assessment Cover Sheet

TLIX5051A - Determine tariff classification of goods
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Assessment Record Sheet

TLIX5051A - Determine tariff classification of goods

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Assessment task 1: [title] Result: Competent Not yet competent

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