Elements and Performance Criteria
- Establish the framework for determining the tariff classification of goods
- 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
- Prepare to determine tariff classification of goods
- 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
- Apply identification principles to goods
- 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
- Select and justify headings
- Locate and justify sub-headings
- 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
- Complete post classification requirements
- 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