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Elements and Performance Criteria

  1. Prepare to determine tariff classification of goods
  2. Apply identification principles to goods
  3. Select and justify headings
  4. Locate and justify sub-headings
  5. Utilise extraneous classification tools
  6. Complete post classification requirements

Required Skills

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

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

Tariff schedules and bylaws

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 and its associated Schedules

Use software application systems appropriately

Work methodically and systematically with required attention to detail

Evidence Required

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

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 andor 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 andor

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


Range Statement

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