Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

TLIA4055A Mapping and Delivery Guide
Classify complex commodities for the import and export of goods through customs

Version 1.0
Issue Date: May 2024


Qualification -
Unit of Competency TLIA4055A - Classify complex commodities for the import and export of goods through customs
Description This unit involves the skills and knowledge required to classify complex commodities for the import and export of goods in accordance with Customs and related legislation and workplace requirements. Licensing, legislative, regulatory or certification requirements are applicable to this unit.
Employability Skills This unit contains employability skills.
Learning Outcomes and Application This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the relevant Customs Tariff Act 1995 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 custom broking and international freight forwarding industries. Work at this level is performed by those who provide leadership of others individually or in teams.This unit is normally packaged at AQF IV or above.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites Not Applicable
Competency Field
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities 		Slides
PPT 		Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: Apply identification principles to goods
  • Objective and analytical classification principles are applied
  • Research resources are accessed to classify goods
  • Precedents are considered
  • Assistance is sought as required
  • Administration Appeals Tribunal (AAT) decisions and court cases are considered
  • Product knowledge research is undertaken
       
Element: Select tariff headings for consideration (4 figure)
  • The principles of statutory construction in the context of particular tariff headings and words are applied
  • Relevant precedents are applied when classifying commodities
  • Aids to interpretation of the tariff are used where applicable
  • Alternate headings are considered as appropriate
  • Pre or post classification potential areas of dispute are identified
       
Element: Select tariff sub-heading (6 or 8 figure) for consideration
  • AAT decisions, court cases and other precedents on tariff classification are interpreted and applied
  • Sub-heading notes are reviewed in hierarchical order
  • The dash system is applied to the classification
  • The correct statistical code is identified
       
Element: Interpret and apply Section and Chapter Notes
  • Tariff classification is determined
  • Rejection of alternate headings are justified by reference to the Section and Chapter Notes
       
Element: Interpret and apply rules for interpretation to goods
  • Interpretative rules are applied to justify tariff classification of goods
  • Research resources are accessed when interpreting and applying rules for interpretation to goods
  • Requirements for tariff classification advice are identified
       
Element: Complete post classification requirements in accordance with legislative requirements
  • Tariff Classification Advice Request is prepared in response to identified problems
  • Classification is entered correctly on the customs entry/declaration in accordance with the requirements of Customs and related legislation and workplace procedures
  • Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures
  • Relevant documentation and other sources of information (e.g. from internet, industry experts, etc.) is retained and passed on to the client in accordance with the requirements of Customs and related legislation and workplace procedures
  • Post entry classification advice to the client is initiated where required
       


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.

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required knowledge and skills, the range statement and the assessment guidelines for this Training Package.

Critical aspects for assessment and evidence required to demonstrate competency in this unit

The evidence required to demonstrate competency in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria of this unit and include demonstration of:

interpreting and applying rules for interpretation to goods

selecting and justifying heading (4 figure)

locating and justifying a sub-heading (6 or 8 figure)

completing post classification requirements

interpreting and applying Section and Chapter Notes

Context of and specific resources for assessment

Performance is demonstrated consistently over a period of time and in a suitable range of contexts

Resources for assessment include:

a range of relevant exercises, case studies and/or other simulated practical and knowledge assessment, and/or

access to an appropriate range of relevant operational situations in the workplace

In both real and simulated environments, access is required to:

relevant and appropriate materials and equipment, and

applicable documentation including workplace procedures, regulations, codes of practice and operation manuals

Method of assessment

Assessment of this unit must be undertaken by a registered training organisation

As a minimum, assessment of knowledge must be conducted through appropriate written/oral tests

Practical assessment must occur:

through activities in an appropriately simulated environment at the registered training organisation, and/or

in an appropriate range of situations in the workplace

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, 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.

REQUIRED KNOWLEDGE AND SKILLS

This describes the essential knowledge and skills and their level required for this unit.

Required knowledge:

Customs and related legislation relevant to the classification of complex commodities for the import and export of goods through customs

Relevant OH&S and environmental protection procedures and guidelines

Customs and workplace procedures and policies for the classification of complex commodities for the import and export of goods through customs

Focus of operation of work systems, equipment, management and site operating systems for the classification of complex commodities for the import and export of goods through customs

Problems that may occur when classifying complex commodities for the import and export of goods through customs and appropriate action that can be taken to resolve the problems

Information on relevant aspects of the classification of complex commodities for the import and export of goods through customs

Types of complex commodities and related classification and documentation requirements

Sources of information on new developments in the classification of complex commodities for the import and export of goods through customs

Ways of learning the skills and knowledge required for new developments in the classification of complex commodities for the import and export of goods through customs

Cultural differences amongst customers, internal and external freight contacts and within the operational team and their implications when providing customs classification services

Documentation and recording requirements for the classification of commodities for the import and export of goods through customs

Steps involved in planning the work activities

Required skills:

Communicate effectively with others when classifying complex commodities for the import and export of goods through customs

Locate, read and interpret instructions, procedures and information relevant to the classification of complex commodities for the import and export of goods through customs

Plan and organise work activities when classifying complex commodities for the import and export of goods through customs

Select and use relevant computer/communication/office equipment when classifying complex commodities for the import and export of goods through customs

Enter information using appropriate technology

Maintain workplace documentation and records

Work collaboratively as part of an operational team

Adapt appropriately to cultural differences in the workplace, including modes of behaviour and interactions with others

Modify activities depending on differing workplace contexts, risk situations and environments, including taking appropriate initiatives within allowable limits

Solve problems that may arise when classifying complex commodities for the import and export of goods through customs

Identify, interpret and learn skills and knowledge required for relevant new developments in the classification of complex commodities for the import and export of goods through customs

Work systematically with required attention to detail without injury to self or others, or damage to goods or equipment

Learn skills and knowledge required for relevant new developments in the classification of complex commodities

Select and use appropriate workplace colloquial and technical language and communication technologies in the workplace context

Follow the designated plan for the work

The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.

Information on relevant aspects for the classification of commodities for the import and export of goods may include:

processes and practices for classifying various types of complex commodities

the contents and purpose of Customs Tariff Act 1995, Schedule 2, 3 and 4

Objective classification may include:

the classifier finding out as much as possible about the goods in the condition they are imported or exported

Analytical classification may include:

technology

the avoidance of generalised terms such as souvenirs, printed matter and clothing as these terms do not demonstrate analytical classification as required to correctly identify the goods

Harmonized system terminology may include:

sufficient identification to be capable of being transferred into tariff terminology. For example, a tool holder could be included in the identification if the holder worked solely or principally with machines described specifically in the harmonized system

Assistance may include:

advice from more experienced colleagues, customs brokers, experienced classifiers, technical experts

seeking further details about the goods from the client

consulting technical experts in the industry that the goods belong to

classification software

from customers

commercially available

additional resources

Tools may include:

Harmonised System Explanatory Notes and Commodities

dictionaries, trade journals, technical publications

Menu may include:

the list of chapters at the start of the Customs Tariff Act 1995 for imports and the summary of classification in the front of the AHECC

Type may include:

Type Chapters (refer to Chapters 64-66, 84-95 and 97 in the Harmonized System)

Materials may include:

Material Chapters (refer to Chapters 1-63 and 67-83 in the Harmonized System)

Merchandise trade may include:

goods that are covered by a reference number in Schedule 4 of the Customs Tariff Act 1995 or a export statistical item in Chapters 98 and 99 in AHECC

Section and Chapters Notes may include:

Legal Notes contained within Schedule 3 Customs Tariff Act 1995 and include directional notes (inclusion, restriction, extension) and definitional notes and notes having application across the complete Schedule. All relevant Legal Notes are expected to be considered and applied. Notes that have specific industry application such as paper, chemicals, base metals and some textile notes may require clarification/assistance from other parties

Interpretation rules may include:

General Rules for the Interpretation of the Harmonized System. They are the rules that are to be followed for every classification

Clarification may include:

seeking assistance from colleagues, customs broker, more experienced classifier, or technical expert

obtaining additional information from client

Sub-heading notes may include:

Legal Notes contained within Schedule 3 Custom Tariff Act 1995 and include directional notes (inclusion, restriction, extension) and definitional Notes and Notes having application across the complete Schedule. All relevant Legal Notes are expected to be considered and applied. Notes that have specific industry application such as paper, chemicals, base metals and some textile Notes may require clarification/assistance from other parties

Dash system is:

a design feature of the Harmonized System which assists with the selection of the appropriate 8 figure classification

New developments in the classification of complex commodities may relate to changes in:

technology

legislation

regulations

case law

WCO Classification

processes

systems

Information on new developments in the classification of complex commodities may be obtained from:

internal networks such as: own work team, staff in other departments, support staff, managers, training staff, etc.

external networks such as: staff in various regulatory authorities

bulletins, journals, magazines, books, etc.

internet websites

internal and external training programs

Ways of learning skills and knowledge required for new developments in customs classification may include:

external training programs

internal training programs

reading independently

coaching in the workplace

online learning on a computer

networking with relevant internal and external contacts

Depending on the organisation concerned, workplace procedures may be called:

standard operating procedures (SOPs)

company procedures

enterprise procedures

organisational procedures

established procedures

Communication in the work area may include:

phone

electronic data interchange (EDI)

fax

email

internet

RF systems

oral, aural or signed communications

Consultative processes may involve:

other employees and supervisors

clients

agents

personnel in relevant authorities and institutions

management and union representatives

industrial relations and OH&S specialists

Documentation and records may include:

Customs and related legislation

Australian Harmonized Export Classification Book

Customs Tariff Act 1995 and Schedules

precedents database

dictionaries

trade or technical publications

Harmonized System Explanatory Notes (HSEN)

manifests, cartnotes, delivery notes, special clearances, consignment notes, authorised weighbridge certificates, and special clearances

internal documentation

operations manuals, job specifications and induction documentation

manufacturers specifications for relevant equipment

workplace procedures and policies

supplier and/or client instructions

quality assurance procedures

extrinsic material (as defined in the Acts Interpretation Act)

Applicable legislation and regulations may include:

Customs and related legislation

Australian Harmonized Export Classification Book

Customs Tariff Act 1995 and Schedules

other legislation related to importing and exporting of goods

export/import/quarantine/bond requirements

equal employment opportunity and affirmative action legislation

equal opportunity legislation

workplace relations regulations

relevant state/territory OH&S and environmental protection legislation

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
Objective and analytical classification principles are applied 
Research resources are accessed to classify goods 
Precedents are considered 
Assistance is sought as required 
Administration Appeals Tribunal (AAT) decisions and court cases are considered 
Product knowledge research is undertaken 
The principles of statutory construction in the context of particular tariff headings and words are applied 
Relevant precedents are applied when classifying commodities 
Aids to interpretation of the tariff are used where applicable 
Alternate headings are considered as appropriate 
Pre or post classification potential areas of dispute are identified 
AAT decisions, court cases and other precedents on tariff classification are interpreted and applied 
Sub-heading notes are reviewed in hierarchical order 
The dash system is applied to the classification 
The correct statistical code is identified 
Tariff classification is determined 
Rejection of alternate headings are justified by reference to the Section and Chapter Notes 
Interpretative rules are applied to justify tariff classification of goods 
Research resources are accessed when interpreting and applying rules for interpretation to goods 
Requirements for tariff classification advice are identified 
Tariff Classification Advice Request is prepared in response to identified problems 
Classification is entered correctly on the customs entry/declaration in accordance with the requirements of Customs and related legislation and workplace procedures 
Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures 
Relevant documentation and other sources of information (e.g. from internet, industry experts, etc.) is retained and passed on to the client in accordance with the requirements of Customs and related legislation and workplace procedures 
Post entry classification advice to the client is initiated where required 

Forms

Assessment Cover Sheet

TLIA4055A - Classify complex commodities for the import and export of goods through customs
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Assessment Record Sheet

TLIA4055A - Classify complex commodities for the import and export of goods through customs

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