Assessor Resource

TLIX0001
Determine tariff classification of goods

Assessment tool

Version 1.0
Issue Date: April 2024


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.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

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.

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

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

Range is restricted to essential operating conditions and any other variables essential to the work environment.

Non-essential conditions can be found in the Companion Volume Implementation Guide.

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.

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Role and purpose of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System is explained 
Structure and purpose of the Customs Tariff Act is reviewed and explained 
Structure and content of Customs Tariff Act Schedules and their application are analysed and used to guide classification practices 
Resources and documentation required to classify goods are determined and obtained 
Customs Tariff Act Schedule 2 is explained 
Customs Tariff Act Schedule 3, and section and chapter notes are explained 
Dash system for classifying goods is explained and applied 
Interpretive rules (IRs) are examined in relation to their critical role in determining the correct headings and sub-headings 
Effect of section and chapter notes on the use of headings in Schedule 3 is explained 
Illustrative descriptive material (IDM) and other supporting information is obtained as required 
Goods are identified in accordance with classification principles 
Alternative classifications are identified as required 
Section and chapter notes are reviewed and applied 
Existing tariff classification precedents that apply to goods are determined and are applied as required 
Principles of statutory construction in the context of particular tariff headings and words are applied 
Headings are interpreted in hierarchical order 
Comparison and rejection of headings are justified by reference to principles of statutory construction, the IRs and legal notes 
Classification at heading level is determined in accordance with the IRs 
Sub-heading notes are interpreted in accordance withthe IRs 
Client and other resources are consulted to obtain further details of characteristics of goods to be classified, as required 
Preliminary classification of goods at both heading and sub-heading levels is made 
Correct statistical code is identified and applied 
Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being lodged, as required 
Completed documentation is retained by relevant personnel in accordance with customs requirements and related legislative requirements, and workplace procedures 
Pre- or post-classification potential areas of dispute are anticipated and discussed and action to clarify decisions is taken in accordance with workplace procedures 
Tariff advice request is prepared as required, in response to identified problems 

Forms

Assessment Cover Sheet

TLIX0001 - Determine tariff classification of goods
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Assessment Record Sheet

TLIX0001 - Determine tariff classification of goods

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Assessment task 1: [title] Result: Competent Not yet competent

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Overall assessment result: Competent Not yet competent

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