This unit involves the skills and knowledge required todetermine the customs tariff classification of goods.

This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the current Australian Customs Tariff Act 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.

No licensing, legislative or certification requirements apply to this unit at the time of publication.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1

Establish the framework for determining the tariff classification of goods

1.1

Role and purpose of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System is explained

1.2

Structure and purpose of the Customs Tariff Act is reviewed and explained

1.3

Structure and content of Customs Tariff Act Schedules and their application are analysed and used to guide classification practices

2

Prepare to determine tariff classification of goods

2.1

Resources and documentation required to classify goods are determined and obtained

2.2

Customs Tariff Act Schedule 2 is explained

2.3

Customs Tariff Act Schedule 3, and section and chapter notes are explained

2.4

Dash system for classifying goods is explained and applied

2.5

Interpretive rules (IRs) are examined in relation to their critical role in determining the correct headings and sub-headings

2.6

Effect of section and chapter notes on the use of headings in Schedule 3 is explained

3

Apply identification principles to goods

3.1

Illustrative descriptive material (IDM) and other supporting information is obtained as required

3.2

Goods are identified in accordance with classification principles

3.3

Alternative classifications are identified as required

3.4

Section and chapter notes are reviewed and applied

3.5

Existing tariff classification precedents that apply to goods are determined and are applied as required

3.6

Principles of statutory construction in the context of particular tariff headings and words are applied

4

Select and justify headings

4.1

Headings are interpreted in hierarchical order

4.2

Comparison and rejection of headings are justified by reference to principles of statutory construction, the IRs and legal notes

4.3

Classification at heading level is determined in accordance with the IRs

5

Locate and justify sub-headings

5.1

Sub-heading notes are interpreted in accordance withthe IRs

5.2

Client and other resources are consulted to obtain further details of characteristics of goods to be classified, as required

5.3

Preliminary classification of goods at both heading and sub-heading levels is made

5.4

Correct statistical code is identified and applied

6

Complete post classification requirements

6.1

Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being lodged, as required

6.2

Completed documentation is retained by relevant personnel in accordance with customs requirements and related legislative requirements, and workplace procedures

6.3

Pre- or post-classification potential areas of dispute are anticipated and discussed and action to clarify decisions is taken in accordance with workplace procedures

6.4

Tariff advice request is prepared as required, in response to identified problems

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria on at least one occasion and include:

analysing information

anticipating areas of potential dispute

applying customs tariff classifications to a range of goods

applying information to guide classification practices

consulting with clients

examining and interpreting legal notes and understanding their application

identifying sources of information

interpreting information

justifying decisions made

making decisions.

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria and include knowledge of:

how to correctly determine the identification of commodities for tariff classification purposes

use and application of:

the Australian Working Tariff

the Harmonised System Explanatory Notes (HSEN)

the Interpretive Rules

use of legal notes, including Section and Chapter Notes

relevant case law

customs policy and precedents

use and application of relevant legislation and regulations:

World Customs Organization (WCO) and Harmonised Commodity Description and Coding System for import and export activities

the Australian Harmonized Export Classification Book

Customs Tariff Act and its Schedules

other customs and related legislation

other legislation related to importing and exporting goods.

As a minimum, assessors must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

As a minimum, assessment must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

Assessment must occur in workplace operational situations where it is appropriate to do so. Where this is not appropriate, assessment must occur in simulated workplace operational situations that replicate workplace conditions.

Assessment processes and techniques must be appropriate to the language, literacy and numeracy requirements of the work being performed and the needs of the candidate.

Resources for assessment include:

a range of relevant exercises, case studies and/or simulations

applicable documentation including workplace procedures, regulations, codes of practice and operation manuals

relevant materials, tools, equipment and personal protective equipment currently used in industry.