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Elements and Performance Criteria

  1. Apply identification principles to goods
  2. Interpret and apply interpretative rules to goods
  3. Interpret and apply section and chapter notes to goods
  4. Select tariff headings
  5. Select tariff sub-headings
  6. Complete post classification requirements

Required Skills

This section describes the knowledge and skills required for this unit

Required knowledge

Customs Act 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 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

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

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 figure

locating and justifying a subheading or 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 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 undertaking the classification of complex goods

appropriate knowledge assessments regarding the classification of complex goods


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 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