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Follow the links below to find material targeted to the unit's elements, performance criteria, required skills and knowledge

Elements and Performance Criteria

  1. Establish the framework for determining the tariff classification of goods
  2. Prepare to determine tariff classification of goods
  3. Apply identification principles to goods
  4. Select and justify headings
  5. Locate and justify sub-headings
  6. Complete post classification requirements

Performance Evidence

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.


Knowledge Evidence

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.