Elements and Performance Criteria
- Determine the rate of excise under the Customs Tariff Act
- Classification of goods are made according to the Customs Tariff Act
- Goods that incur a customs excise are identified
- Appropriate rate of excise is assessed and applied to the goods
- Determine any excise conditions and exceptions that apply to the goods
- Tariff classification is applied to the goods
- Determination is made as to whether the goods qualify for preferential treatment under free trade agreements and/or other preferential trade agreements
- Special duty rates for the goods are determined
- Determination is made about what types of duty apply to the goods
- Interpret concessional rates of duty according to the Customs Tariff Act
- Interpretative rules of the Customs Tariff Act are applied
- Duty concession AusIndustry assistance schemes are applied to the goods
- Relevant tariff concession order is interpreted
- Determine duty amount
- Duty amount payable is calculated
- Accuracy of the duty calculation is verified
- INCOTERMS 2000 relevant to the invoice are identified
- Determination is made as to whether and when duty is payable
- Follow documentation requirements
- Relevant documentation is passed on to the client
- Completed documentation is processed to ensure it is retained by relevant enterprise personnel, in accordance with customs requirements, and related legislation and workplace procedures