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
Nil
1 | Apply identification principles to goods | 1.1 | Product research is undertaken |
1.2 | Research resources to classify goods are accessed | ||
1.3 | Objective and analytical classification principles are applied | ||
1.4 | Administrative Appeals Tribunal (AAT) decisions and court cases are considered | ||
1.5 | Precedents are considered | ||
1.6 | Validation of identification is sought as required | ||
2 | Interpret and apply interpretative rules to goods | 2.1 | Appropriate interpretative rules are identified and accessed when classifying goods |
2.2 | Interpretive rules are applied to justify tariff classification of goods | ||
3 | Interpret and apply section and chapter notes to goods | 3.1 | Tariff classification is considered in relation to legal notes |
3.2 | Rejection of alternate headings is justified by reference to section and chapter notes | ||
4 | Select tariff headings | 4.1 | Terms in context of particular tariff headings and words are applied |
4.2 | References to aid interpretation of tariff are used as required | ||
4.3 | Alternate headings are considered as appropriate | ||
5 | Select tariff sub-headings | 5.1 | AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection |
5.2 | Sub-heading notes are reviewed in hierarchical order | ||
5.3 | Dash system is applied to classification | ||
5.4 | Relevant precedents are applied when classifying goods | ||
6 | Complete post classification requirements | 6.1 | Requirements for tariff classification advice are identified |
6.2 | Tariff Classification Advice Request is prepared in response to identified problems | ||
6.3 | Applications for Tariff Concession Order are made in response to client instructions | ||
6.4 | 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 | ||
6.5 | Completed documentation is stored in accordance with Australian Customs and Border Protection and related legislative requirements, and workplace procedures | ||
6.6 | Tariff classification advice is provided to client in accordance with workplace procedures | ||
6.7 | Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as appropriate |
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 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. |
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 |
Not applicable.
This unit contains employability skills.
Refer to Unit Descriptor.