Modification History
Release 1. This is the first release of this unit.
Unit Descriptor
This unit involves the skills and knowledge required to determine the tariff classification of goods.
Licensing, legislative, regulatory or certification requirements are applicable to this unit.
Application of the Unit
This unit applies to individuals working as a Customs Broker. Work must be carried out in compliance with the Customs Tariff Act 1995 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.
Licensing/Regulatory Information
Refer to Unit Descriptor.
Pre-Requisites
Nil
Employability Skills Information
This unit contains employability skills.
Elements and Performance Criteria Pre-Content
Elements describe the essential outcomes of a unit of competency. |
Performance criteria describe the required performance needed to demonstrate achievement of the element. Assessment of performance is to be consistent with the evidence guide. |
Elements and Performance Criteria
1 |
Prepare to determine tariff classification of goods |
1.1 |
Role and purpose of the World Customs Organization (WCO) Harmonised System in international trade is explained and its principles are used to guide classification practices |
1.2 |
Structure and purpose of Customs Tariff Act 1995 is explained |
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1.3 |
Resources and documentation required to classify goods are determined and obtained |
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1.4 |
Format and content of Customs Tariff Act Schedules are analysed and used to guide classification practices |
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1.5 |
Appropriate schedules, by-laws and tariff concession orders (TCOs) are consulted to ensure strict compliance with goods as imported |
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1.6 |
Tariff classification orders that apply to goods are determined |
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2 |
Apply identification principles to goods |
2.1 |
Goods are identified in accordance with classification principles |
2.2 |
Alternative classifications are checked as required |
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2.3 |
Assistance is sought as required |
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2.4 |
Section and chapter notes are consulted |
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3 |
Select and justify headings |
3.1 |
Principles of statutory construction in the context of particular tariff headings and words are applied |
3.2 |
Headings and notes are interpreted in hierarchical order |
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3.3 |
Rejection of alternate headings are justified by reference to interpretative rules and legal notes |
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3.4 |
Pre or post classification potential areas of dispute are anticipated and decisions are justified |
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4 |
Locate and justify sub-headings |
4.1 |
Sub-heading notes are interpreted in hierarchical order |
4.2 |
Dash system is applied to classification |
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4.3 |
Classification is determined in accordance with interpretative rules |
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4.4 |
Correct statistical code is identified |
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5 |
Utilise extraneous classification tools |
5.1 |
Resources are utilised to assist in classifying goods |
5.2 |
Client is consulted to obtain further details of characteristics of goods to be classified as required |
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5.3 |
Assistance is sought as required |
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5.4 |
Preliminary classification of goods is made |
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5.5 |
Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being completed |
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6 |
Complete post classification requirements |
6.1 |
Tariff classification advice request is prepared in response to any identified problems |
6.2 |
Classification is entered correctly on customs entry/declaration in accordance with requirements of Customs and related legislative requirements, and workplace procedures |
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6.3 |
Completed documentation is retained by relevant personnel in accordance with the requirements of Customs and related legislative requirements, and workplace procedures |
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6.4 |
Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained and passed on to client in accordance with Customs and related legislative requirements, and workplace procedures |
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6.5 |
Post entry classification advice to client is initiated as required |
Required Skills and Knowledge
This section describes the knowledge and skills required for this unit. |
Required knowledge: |
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Required skills: |
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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. |
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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:
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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:
In both real and simulated environments, access is required to:
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Method of assessment |
Practical assessment must occur in an:
A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate to this unit:
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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. |
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Information on relevant aspects of classifying commodities for import and export of goods through customs may include: |
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Where identifying material for classification is not available, sample of goods may be in the form of: |
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Resources to classify goods include: |
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Examples of previous related classifications include: |
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Client consultation may be required where: |
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Assistance may include: |
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New developments in classifying commodities may relate to changes in: |
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Information on new developments in classifying commodities for the import and export of goods may be obtained from: |
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Workplace procedures may include: |
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Communication in the work area may include: |
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Consultative processes may involve: |
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Documentation and records may include: |
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Unit Sector(s)
Not applicable.
Competency Field
X – Logistics