Unit of competency Outline

Date retreived
22/07/2026 11:30 AM AWST

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Determine tariff classification of goods

Determine tariff classification of goods

Unit of competency
National Code
TLIX0001
State Code
AWL12
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
2.00
Current Release Date
12/06/2020
View on TGA
State Implementation and Classification
Approved Date
04/08/2016
Field of Education
080311 - International Business
Original Release Date
04/08/2016
Nominal Hours
25
Description
This unit involves the skills and knowledge required to determine the customs tariff classification of goods.This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the current Australian Customs Tariff Act 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 customs broking and international freight forwarding industries.No licensing, legislative or certification requirements apply to this unit at the time of publication.
Notes
Elements and Performance Criteria
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 with the 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
No information
No information
Replaces
State Code National Code Title Type
WI855 TLIX5051A Determine tariff classification of goods Unit of competency
Replaced By
State Code National Code Title Type
OED35 TLIX0036 Determine tariff classification of goods Unit of competency