Elements and Performance Criteria
- Determine the rate of excise under the Customs Tariff Act 1995
- Determine any excise conditions and exceptions which 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 other preferential trade agreements
- Special duty rates for the goods are determined
- Determination is made regarding what types of duty applies to the goods
- Interpret concessional rates of duty according to the Customs Tariff Act 1995
- Calculate duty amount
- Follow documentation requirements