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Evidence Guide: TLIX0001 - Determine tariff classification of goods

Student: __________________________________________________

Signature: _________________________________________________

Tips for gathering evidence to demonstrate your skills

The important thing to remember when gathering evidence is that the more evidence the better - that is, the more evidence you gather to demonstrate your skills, the more confident an assessor can be that you have learned the skills not just at one point in time, but are continuing to apply and develop those skills (as opposed to just learning for the test!). Furthermore, one piece of evidence that you collect will not usualy demonstrate all the required criteria for a unit of competency, whereas multiple overlapping pieces of evidence will usually do the trick!

From the Wiki University

 

TLIX0001 - Determine tariff classification of goods

What evidence can you provide to prove your understanding of each of the following citeria?

Establish the framework for determining the tariff classification of goods

  1. Role and purpose of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System is explained
  2. Structure and purpose of the Customs Tariff Act is reviewed and explained
  3. Structure and content of Customs Tariff Act Schedules and their application are analysed and used to guide classification practices
Role and purpose of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System is explained

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Structure and purpose of the Customs Tariff Act is reviewed and explained

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Structure and content of Customs Tariff Act Schedules and their application are analysed and used to guide classification practices

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Prepare to determine tariff classification of goods

  1. Resources and documentation required to classify goods are determined and obtained
  2. Customs Tariff Act Schedule 2 is explained
  3. Customs Tariff Act Schedule 3, and section and chapter notes are explained
  4. Dash system for classifying goods is explained and applied
  5. Interpretive rules (IRs) are examined in relation to their critical role in determining the correct headings and sub-headings
  6. Effect of section and chapter notes on the use of headings in Schedule 3 is explained
Resources and documentation required to classify goods are determined and obtained

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Customs Tariff Act Schedule 2 is explained

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Customs Tariff Act Schedule 3, and section and chapter notes are explained

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Dash system for classifying goods is explained and applied

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Interpretive rules (IRs) are examined in relation to their critical role in determining the correct headings and sub-headings

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Effect of section and chapter notes on the use of headings in Schedule 3 is explained

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Apply identification principles to goods

  1. Illustrative descriptive material (IDM) and other supporting information is obtained as required
  2. Goods are identified in accordance with classification principles
  3. Alternative classifications are identified as required
  4. Section and chapter notes are reviewed and applied
  5. Existing tariff classification precedents that apply to goods are determined and are applied as required
  6. Principles of statutory construction in the context of particular tariff headings and words are applied
Illustrative descriptive material (IDM) and other supporting information is obtained as required

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Goods are identified in accordance with classification principles

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Alternative classifications are identified as required

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Section and chapter notes are reviewed and applied

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Existing tariff classification precedents that apply to goods are determined and are applied as required

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Principles of statutory construction in the context of particular tariff headings and words are applied

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Select and justify headings

  1. Headings are interpreted in hierarchical order
  2. Comparison and rejection of headings are justified by reference to principles of statutory construction, the IRs and legal notes
  3. Classification at heading level is determined in accordance with the IRs
Headings are interpreted in hierarchical order

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Comparison and rejection of headings are justified by reference to principles of statutory construction, the IRs and legal notes

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Classification at heading level is determined in accordance with the IRs

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Locate and justify sub-headings

  1. Sub-heading notes are interpreted in accordance withthe IRs
  2. Client and other resources are consulted to obtain further details of characteristics of goods to be classified, as required
  3. Preliminary classification of goods at both heading and sub-heading levels is made
  4. Correct statistical code is identified and applied
Sub-heading notes are interpreted in accordance withthe IRs

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Client and other resources are consulted to obtain further details of characteristics of goods to be classified, as required

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Preliminary classification of goods at both heading and sub-heading levels is made

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Correct statistical code is identified and applied

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Complete post classification requirements

  1. Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being lodged, as required
  2. Completed documentation is retained by relevant personnel in accordance with customs requirements and related legislative requirements, and workplace procedures
  3. Pre- or post-classification potential areas of dispute are anticipated and discussed and action to clarify decisions is taken in accordance with workplace procedures
  4. Tariff advice request is prepared as required, in response to identified problems
Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being lodged, as required

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Completed documentation is retained by relevant personnel in accordance with customs requirements and related legislative requirements, and workplace procedures

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Pre- or post-classification potential areas of dispute are anticipated and discussed and action to clarify decisions is taken in accordance with workplace procedures

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Tariff advice request is prepared as required, in response to identified problems

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

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

1

Establish the framework for determining the tariff classification of goods

1.1

Role and purpose of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System is explained

1.2

Structure and purpose of the Customs Tariff Act is reviewed and explained

1.3

Structure and content of Customs Tariff Act Schedules and their application are analysed and used to guide classification practices

2

Prepare to determine tariff classification of goods

2.1

Resources and documentation required to classify goods are determined and obtained

2.2

Customs Tariff Act Schedule 2 is explained

2.3

Customs Tariff Act Schedule 3, and section and chapter notes are explained

2.4

Dash system for classifying goods is explained and applied

2.5

Interpretive rules (IRs) are examined in relation to their critical role in determining the correct headings and sub-headings

2.6

Effect of section and chapter notes on the use of headings in Schedule 3 is explained

3

Apply identification principles to goods

3.1

Illustrative descriptive material (IDM) and other supporting information is obtained as required

3.2

Goods are identified in accordance with classification principles

3.3

Alternative classifications are identified as required

3.4

Section and chapter notes are reviewed and applied

3.5

Existing tariff classification precedents that apply to goods are determined and are applied as required

3.6

Principles of statutory construction in the context of particular tariff headings and words are applied

4

Select and justify headings

4.1

Headings are interpreted in hierarchical order

4.2

Comparison and rejection of headings are justified by reference to principles of statutory construction, the IRs and legal notes

4.3

Classification at heading level is determined in accordance with the IRs

5

Locate and justify sub-headings

5.1

Sub-heading notes are interpreted in accordance withthe IRs

5.2

Client and other resources are consulted to obtain further details of characteristics of goods to be classified, as required

5.3

Preliminary classification of goods at both heading and sub-heading levels is made

5.4

Correct statistical code is identified and applied

6

Complete post classification requirements

6.1

Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being lodged, as required

6.2

Completed documentation is retained by relevant personnel in accordance with customs requirements and related legislative requirements, and workplace procedures

6.3

Pre- or post-classification potential areas of dispute are anticipated and discussed and action to clarify decisions is taken in accordance with workplace procedures

6.4

Tariff advice request is prepared as required, in response to identified problems

Required Skills and Knowledge

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

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

1

Establish the framework for determining the tariff classification of goods

1.1

Role and purpose of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System is explained

1.2

Structure and purpose of the Customs Tariff Act is reviewed and explained

1.3

Structure and content of Customs Tariff Act Schedules and their application are analysed and used to guide classification practices

2

Prepare to determine tariff classification of goods

2.1

Resources and documentation required to classify goods are determined and obtained

2.2

Customs Tariff Act Schedule 2 is explained

2.3

Customs Tariff Act Schedule 3, and section and chapter notes are explained

2.4

Dash system for classifying goods is explained and applied

2.5

Interpretive rules (IRs) are examined in relation to their critical role in determining the correct headings and sub-headings

2.6

Effect of section and chapter notes on the use of headings in Schedule 3 is explained

3

Apply identification principles to goods

3.1

Illustrative descriptive material (IDM) and other supporting information is obtained as required

3.2

Goods are identified in accordance with classification principles

3.3

Alternative classifications are identified as required

3.4

Section and chapter notes are reviewed and applied

3.5

Existing tariff classification precedents that apply to goods are determined and are applied as required

3.6

Principles of statutory construction in the context of particular tariff headings and words are applied

4

Select and justify headings

4.1

Headings are interpreted in hierarchical order

4.2

Comparison and rejection of headings are justified by reference to principles of statutory construction, the IRs and legal notes

4.3

Classification at heading level is determined in accordance with the IRs

5

Locate and justify sub-headings

5.1

Sub-heading notes are interpreted in accordance withthe IRs

5.2

Client and other resources are consulted to obtain further details of characteristics of goods to be classified, as required

5.3

Preliminary classification of goods at both heading and sub-heading levels is made

5.4

Correct statistical code is identified and applied

6

Complete post classification requirements

6.1

Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being lodged, as required

6.2

Completed documentation is retained by relevant personnel in accordance with customs requirements and related legislative requirements, and workplace procedures

6.3

Pre- or post-classification potential areas of dispute are anticipated and discussed and action to clarify decisions is taken in accordance with workplace procedures

6.4

Tariff advice request is prepared as required, in response to identified problems

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.

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.

Range Statement

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.