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

TLIX5053 Mapping and Delivery Guide
Determine tariff classification for complex goods

Version 1.0
Issue Date: April 2024


Qualification -
Unit of Competency TLIX5053 - Determine tariff classification for complex goods
Description
Employability Skills
Learning Outcomes and Application This unit involves the skills and knowledge required to classify complex goods for import and export of goods in accordance with the current Australian Customs Act, relevant legislation and workplace requirements.This unit applies to individuals working as a customs broker. Work must be carried in compliance with the current Customs Tariff Act, relevant legislation and workplace requirements concerning customs classification functions.Work is undertaken in a range of environments including small to large worksites in the custom broking and international freight forwarding industriesNo licensing, legislative or certification requirements apply to this unit at the time of publication.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.

As a minimum, assessors must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

As a minimum, assessment must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

Assessment must occur in workplace operational situations where it is appropriate to do so. Where this is not appropriate, assessment must occur in simulated workplace operational situations that replicate workplace conditions.

Assessment processes and techniques must be appropriate to the language, literacy and numeracy requirements of the work being performed and the needs of the candidate.

Resources for assessment include:

a range of relevant exercises, case studies and/or simulations

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

relevant materials, tools, equipment and personal protective equipment currently used in industry.
Prerequisites/co-requisites
Competency Field X – Logistics
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
  • Research resources to classify goods are accessed
  • Objective and analytical classification principles are applied
  • Administrative Appeals Tribunal (AAT) decisions and court cases are considered
  • Precedents are considered
  • Product research is undertaken and validation of identification is sought as required
       
Element: Interpret and apply interpretive rules to goods
  • Appropriate interpretive rules (IRs) are identified and accessed when classifying goods
  • IRs are applied to justify tariff classification of goods
       
Element: Interpret and apply tariff section and chapter notes to goods
  • Tariff classification is considered in relation to legal notes
  • Rejection of alternate headings is justified by reference to section and chapter notes
       
Element: Select tariff headings
  • Terms in context of particular tariff headings and words are applied
  • References to aid tariff interpretation are used as required
  • Alternate headings are considered as appropriate
       
Element: Select tariff sub-headings
  • AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection
  • Sub-heading notes are reviewed in hierarchical order
  • Dash system is applied to classification
  • Relevant precedents are applied when classifying goods
       
Element: Complete post classification requirements
  • Requirements for tariff classification advice are identified
  • Tariff classification advice request is prepared in response to identified problems
  • Applications for tariff concession order are made in response to client instructions
  • Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained in accordance with legislative requirements and workplace procedures
  • Completed documentation is stored in accordance with relevant Australian Government department and legislative requirements, and workplace procedures
  • Tariff classification advice is provided to client in accordance with workplace procedures
  • Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as 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.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1

Apply identification principles to goods

1.1

Research resources to classify goods are accessed

1.2

Objective and analytical classification principles are applied

1.3

Administrative Appeals Tribunal (AAT) decisions and court cases are considered

1.4

Precedents are considered

1.5

Product research is undertaken and validation of identification is sought as required

2

Interpret and apply interpretive rules to goods

2.1

Appropriate interpretive rules (IRs) are identified and accessed when classifying goods

2.2

IRs are applied to justify tariff classification of goods

3

Interpret and apply tariff section and chapter notes to goods

3.1

Tariff classification is considered in relation to legal notes

3.2

Rejection of alternate headings is justified by reference to section and chapter notes

4

Select tariff headings

4.1

Terms in context of particular tariff headings and words are applied

4.2

References to aid tariff interpretation are used as required

4.3

Alternate headings are considered as appropriate

5

Select tariff sub-headings

5.1

AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection

5.2

Sub-heading notes are reviewed in hierarchical order

5.3

Dash system is applied to classification

5.4

Relevant precedents are applied when classifying goods

6

Complete post classification requirements

6.1

Requirements for tariff classification advice are identified

6.2

Tariff classification advice request is prepared in response to identified problems

6.3

Applications for tariff concession order are made in response to client instructions

6.4

Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained in accordance with legislative requirements and workplace procedures

6.5

Completed documentation is stored in accordance with relevant Australian Government department and legislative requirements, and workplace procedures

6.6

Tariff classification advice is provided to client in accordance with workplace procedures

6.7

Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as required

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:

carrying out advanced calculations

communicating effectively with clients

completing post classification requirements

following designated process for classifying goods

gathering and analysing information

identifying, interpreting and applying interpretive rules (IRs) to the tariff to goods

identifying, interpreting and learning new skills and knowledge to maintain currency when classifying complex goods

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

locating, reading and interpreting instructions, procedures and other information relevant to classifying complex goods

maintaining workplace documentation and records

planning and organising work activities when classifying complex goods

reading and interpreting relevant legislation for classifying complex goods

selecting and using appropriate technical terms

selecting and using relevant communication methods and office equipment suitable for the task

selecting and justifying tariff headings (4 figure)

selecting tariff headings to classify complex goods

sequencing activity in a way that facilitates the classification of complex goods

solving problems that may arise when classifying complex goods such as textiles and metals

using relevant software application systems when classifying complex goods

working systematically with required attention to detail.

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:

current Australian Customs Act and relevant legislation

dash system

documentation and recording requirements to comply with customs requirements when classifying complex goods

information on the process of classifying complex goods for importing and exporting goods through customs

interpretive rules

options available for resolving disputes

procedural steps required to undertake work activities

relevant information to provide to clients

sources of information on current developments when classifying complex goods for the import and export of goods through customs (Administrative Appeals Tribunal [AAT] cases, court cases)

strategies to classify:

functional units

multifunction machines

parts and accessories

strategies to implement new developments in classifying complex goods

tariff advice

types of goods considered complex, and related classification and documentation requirements.

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.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1

Apply identification principles to goods

1.1

Research resources to classify goods are accessed

1.2

Objective and analytical classification principles are applied

1.3

Administrative Appeals Tribunal (AAT) decisions and court cases are considered

1.4

Precedents are considered

1.5

Product research is undertaken and validation of identification is sought as required

2

Interpret and apply interpretive rules to goods

2.1

Appropriate interpretive rules (IRs) are identified and accessed when classifying goods

2.2

IRs are applied to justify tariff classification of goods

3

Interpret and apply tariff section and chapter notes to goods

3.1

Tariff classification is considered in relation to legal notes

3.2

Rejection of alternate headings is justified by reference to section and chapter notes

4

Select tariff headings

4.1

Terms in context of particular tariff headings and words are applied

4.2

References to aid tariff interpretation are used as required

4.3

Alternate headings are considered as appropriate

5

Select tariff sub-headings

5.1

AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection

5.2

Sub-heading notes are reviewed in hierarchical order

5.3

Dash system is applied to classification

5.4

Relevant precedents are applied when classifying goods

6

Complete post classification requirements

6.1

Requirements for tariff classification advice are identified

6.2

Tariff classification advice request is prepared in response to identified problems

6.3

Applications for tariff concession order are made in response to client instructions

6.4

Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained in accordance with legislative requirements and workplace procedures

6.5

Completed documentation is stored in accordance with relevant Australian Government department and legislative requirements, and workplace procedures

6.6

Tariff classification advice is provided to client in accordance with workplace procedures

6.7

Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as required

Range is restricted to essential operating conditions and any other variables essential to the work environment.

Non-essential conditions can be found in the Companion Volume Implementation Guide.

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
Research resources to classify goods are accessed 
Objective and analytical classification principles are applied 
Administrative Appeals Tribunal (AAT) decisions and court cases are considered 
Precedents are considered 
Product research is undertaken and validation of identification is sought as required 
Appropriate interpretive rules (IRs) are identified and accessed when classifying goods 
IRs are applied to justify tariff classification of goods 
Tariff classification is considered in relation to legal notes 
Rejection of alternate headings is justified by reference to section and chapter notes 
Terms in context of particular tariff headings and words are applied 
References to aid tariff interpretation are used as required 
Alternate headings are considered as appropriate 
AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection 
Sub-heading notes are reviewed in hierarchical order 
Dash system is applied to classification 
Relevant precedents are applied when classifying goods 
Requirements for tariff classification advice are identified 
Tariff classification advice request is prepared in response to identified problems 
Applications for tariff concession order are made in response to client instructions 
Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained in accordance with legislative requirements and workplace procedures 
Completed documentation is stored in accordance with relevant Australian Government department and legislative requirements, and workplace procedures 
Tariff classification advice is provided to client in accordance with workplace procedures 
Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as required 

Forms

Assessment Cover Sheet

TLIX5053 - Determine tariff classification for complex goods
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

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Assessment Record Sheet

TLIX5053 - Determine tariff classification for complex goods

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

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