Assessor Resource

TLIX5053A
Determine tariff classification for complex goods

Assessment tool

Version 1.0
Issue Date: May 2024


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

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

This unit involves the skills and knowledge required to classify complex goods for import and export of goods in accordance with the Customs Act 1901, related legislation and workplace requirements.

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:

identifying, interpreting and applying rules for interpretation of the tariff to goods

sequencing activity in a way that facilitates the classification of complex goods

selecting tariff headings to classify complex goods

interpreting and applying section and chapter notes

selecting and justifying heading (4 figure)

locating and justifying a sub-heading (6 or 8 figure)

completing post classification requirements.

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:

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

an appropriate rang of relevant operational situations in the workplace

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

relevant and appropriate materials and equipment

applicable documentation including workplace procedures, regulations, operational procedures and software application systems.

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 undertaking the classification of complex goods

appropriate knowledge assessments regarding the classification of complex goods.

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:

Customs Act 1901 and related legislation relevant to the complex classification of goods

Dash system

Documentation and recording requirements to comply with customs requirements when classifying complex goods

Information on the process of classifying complex goods for import and export of goods through customs

Interpretative Rules

Options available for resolving disputes

Procedural steps required to undertake work activities

Relevant information to provide to clients

Sources of information on current developments when classifying complex goods for the import and export of goods through customs (AAT cases, court cases)

Strategies to classify:

functional units

multifunction machines

parts and accessories

Strategies to implement new developments in the classification of complex goods

Tariff Advices

Types of goods considered complex, and related classification and documentation requirements

Required skills:

Carry out advanced calculations

Communicate effectively with clients

Follow designated process for classifying goods

Gather and analyse information

Identify, interpret and learn new skills and new knowledge to maintain currency when classifying complex goods

Locate, read and interpret instructions, procedures and other information relevant to classifying complex goods

Maintain workplace documentation and records

Plan and organise work activities when classifying complex goods

Read and interpret the Customs Tariff Act 1995 and related legislation for classifying complex goods

Select and use appropriate technical terms

Select and use relevant communication methods and office equipment suitable for the task

Solve problems that may arise when classifying complex goods such as textiles and metals

Use relevant software application systems when classifying complex goods

Work 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 for classifying goods for import and export of goods may include:

Australian Harmonised Export Commodity Class (AHECC)

Contents and purpose of Customs Tariff Act 1995, Schedule 1, 2, 3 and 4

procedures for classifying complex goods

Complex goods may include:

functional units

incomplete or unassembled machines

metals

multi-function or composite machines

parts and accessories

sets

textiles

Objective classification may include:

collating as much information as possible about the goods and the condition they are in as imported

importer advice and illustrative descriptive material (IDM)

managers/employers

Analytical classification may include:

tariff parlance

technical aspects of goods

Harmonised system terminology may include:

sufficient identification terminology to be transferred into tariff terminology

Clarification and assistance may include:

advice from client, experienced colleagues, customs staff, industry specific technical experts

classification software

commercially available additional resources

Tools may include:

Harmonised System Explanatory Notes

technical dictionaries

trade journals

Summary/overview may include:

AHECC

Customs Tariff Act 1995

References may include:

Australian Harmonised Export Classification

case law

Customs and related legislation

Customs Tariff Act 1995 and its Schedules

dash system

illustrative descriptive technical material (IDM) supplied by client or supplier

interpretative rules

legal notes

material chapters

precedents

section and chapter notes

tariff headings

tariff sub-headings

type chapters

New developments in the classification of complex goods may relate to changes in:

Australian legislation

case law

classification processes

regulations

software system applications

World Customs Organization (WCO) Classification

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
Product research is undertaken 
Research resources to classify goods are accessed 
Objective and analytical classification principles are applied 
Administrative Appeals Tribunal (AAT) decisions and court cases are considered 
Precedents are considered 
Validation of identification is sought as required 
Appropriate interpretative rules are identified and accessed when classifying goods 
Interpretive rules are applied to justify tariff classification of goods 
Tariff classification is considered in relation to legal notes 
Rejection of alternate headings is justified by reference to section and chapter notes 
Terms in context of particular tariff headings and words are applied 
References to aid interpretation of tariff are used as required 
Alternate headings are considered as appropriate 
AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection 
Sub-heading notes are reviewed in hierarchical order 
Dash system is applied to classification 
Relevant precedents are applied when classifying goods 
Requirements for tariff classification advice are identified 
Tariff Classification Advice Request is prepared in response to identified problems 
Applications for Tariff Concession Order are made in response to client instructions 
Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained in accordance with legislative requirements and workplace procedures 
Completed documentation is stored in accordance with Australian Customs and Border Protection and related legislative requirements, and workplace procedures 
Tariff classification advice is provided to client in accordance with workplace procedures 
Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as appropriate 

Forms

Assessment Cover Sheet

TLIX5053A - Determine tariff classification for complex goods
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Assessment Record Sheet

TLIX5053A - Determine tariff classification for complex goods

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

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Overall assessment result: Competent Not yet competent

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