Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners
TLIX0036 Mapping and Delivery Guide
Determine tariff classification of goods
Version 1.0
Issue Date: May 2024
Qualification | - |
Unit of Competency | TLIX0036 - Determine tariff classification of goods |
---|---|---|---|
Description | |||
Employability Skills | |||
Learning Outcomes and Application | |||
Duration and Setting | X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting. |
||
Prerequisites/co-requisites | |||
Competency Field |
Development and validation strategy and guide for assessors and learners | Student Learning Resources | Handouts Activities |
Slides PPT |
Assessment 1 | Assessment 2 | Assessment 3 | Assessment 4 | |
---|---|---|---|---|---|---|---|---|
Elements of Competency | Performance Criteria | |||||||
Element: Establish the basis of the tariff classification |
| |||||||
Element: Structure and purpose of the Customs Tariff Act and its relationship to the Customs Act is reviewed and explained | ||||||||
Element: Structure and content of Customs Tariff Act Schedules and their application are explained when used in the tariff classification of goods | ||||||||
Element: Select tariff headings that could apply to goods |
| |||||||
Element: Goods are identified in accordance with classification principles | ||||||||
Element: Relevant tariff classification precedents that may apply to goods are identified | ||||||||
Element: Principles of statutory construction in the context of particular tariff headings and words are applied | ||||||||
Element: Customs Tariff Act Schedule 3, and section and chapter (legal) notes are explained and reviewed | ||||||||
Element: Headings are determined as appropriate | ||||||||
Element: ApplyGeneral Rules of Interpretation (IRs) to justify selection of appropriate tariff heading |
| |||||||
Element: Rejection of headings is justified by reference to legal notes and IRs | ||||||||
Element: Administrative Appeals Tribunal (AAT) decisions, court cases and other precedents on tariff classification are interpreted | ||||||||
Element: Select tariff sub-headings |
| |||||||
Element: Sub-headings are reviewed in hierarchical order | ||||||||
Element: IR 6 is reviewed and applied | ||||||||
Element: Appropriate sub-heading is selected | ||||||||
Element: Determine tariff classification |
| |||||||
Element: Statistical code is identified and applied | ||||||||
Element: PrepareApplication for Tariff Advice |
| |||||||
Element: Application for Tariff Advice is prepared |