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Evidence Guide: TLIX5053A - Determine tariff classification for complex goods

Student: __________________________________________________

Signature: _________________________________________________

Tips for gathering evidence to demonstrate your skills

The important thing to remember when gathering evidence is that the more evidence the better - that is, the more evidence you gather to demonstrate your skills, the more confident an assessor can be that you have learned the skills not just at one point in time, but are continuing to apply and develop those skills (as opposed to just learning for the test!). Furthermore, one piece of evidence that you collect will not usualy demonstrate all the required criteria for a unit of competency, whereas multiple overlapping pieces of evidence will usually do the trick!

From the Wiki University

 

TLIX5053A - Determine tariff classification for complex goods

What evidence can you provide to prove your understanding of each of the following citeria?

Apply identification principles to goods

  1. Product research is undertaken
  2. Research resources to classify goods are accessed
  3. Objective and analytical classification principles are applied
  4. Administrative Appeals Tribunal (AAT) decisions and court cases are considered
  5. Precedents are considered
  6. Validation of identification is sought as required
Product research is undertaken

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Research resources to classify goods are accessed

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Objective and analytical classification principles are applied

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Administrative Appeals Tribunal (AAT) decisions and court cases are considered

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Precedents are considered

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Validation of identification is sought as required

Completed
Date:

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Interpret and apply interpretative rules to goods

  1. Appropriate interpretative rules are identified and accessed when classifying goods
  2. Interpretive rules are applied to justify tariff classification of goods
Appropriate interpretative rules are identified and accessed when classifying goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpretive rules are applied to justify tariff classification of goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpret and apply section and chapter notes to goods

  1. Tariff classification is considered in relation to legal notes
  2. Rejection of alternate headings is justified by reference to section and chapter notes
Tariff classification is considered in relation to legal notes

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Rejection of alternate headings is justified by reference to section and chapter notes

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Select tariff headings

  1. Terms in context of particular tariff headings and words are applied
  2. References to aid interpretation of tariff are used as required
  3. Alternate headings are considered as appropriate
Terms in context of particular tariff headings and words are applied

Completed
Date:

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References to aid interpretation of tariff are used as required

Completed
Date:

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Alternate headings are considered as appropriate

Completed
Date:

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Select tariff sub-headings

  1. AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection
  2. Sub-heading notes are reviewed in hierarchical order
  3. Dash system is applied to classification
  4. Relevant precedents are applied when classifying goods
AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Sub-heading notes are reviewed in hierarchical order

Completed
Date:

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Dash system is applied to classification

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Relevant precedents are applied when classifying goods

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Complete post classification requirements

  1. Requirements for tariff classification advice are identified
  2. Tariff Classification Advice Request is prepared in response to identified problems
  3. Applications for Tariff Concession Order are made in response to client instructions
  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
  5. Completed documentation is stored in accordance with Australian Customs and Border Protection and related legislative requirements, and workplace procedures
  6. Tariff classification advice is provided to client in accordance with workplace procedures
  7. Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as appropriate
Requirements for tariff classification advice are identified

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Tariff Classification Advice Request is prepared in response to identified problems

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Applications for Tariff Concession Order are made in response to client instructions

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Completed documentation is stored in accordance with Australian Customs and Border Protection and related legislative requirements, and workplace procedures

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Tariff classification advice is provided to client in accordance with workplace procedures

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as appropriate

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

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.

Required Skills and Knowledge

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

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