Unit of competency Outline
Date retreived
22/07/2026 11:38 PM AWST
22/07/2026 11:38 PM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Manage compliance with customs excise
Manage compliance with customs excise
Unit of competency
National Code
TLIO5018A
TLIO5018A
State Code
D5278
D5278
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
31/10/2014
Field of Education
089901 - Purchasing, Warehousing And Distribution
Original Release Date
31/10/2014
Nominal Hours
40
Description
This unit involves the skills and knowledge required to manage compliance with customs excise. It includes determining the rate of excise under the Customs Tariff Act 1995; determining any conditions and exceptions which apply to goods; interpreting concessional rates of duty; calculating duty amount; and following documentation requirements. Licensing, legislative, regulatory or certification requirements are applicable to this unit.
Notes
Elements and Performance Criteria
1Determine the rate of excise under the Customs Tariff Act 1995
- 1.1 Classification of the goods are made according to the Customs Tariff Act 1995
- 1.2 Those goods which incur a customs excise are identified
- 1.3 The appropriate rate of excise is determined and applied to the goods
2Determine any excise conditions and exceptions which apply to the goods
- 2.1 Tariff classification is applied to the goods
- 2.2 Determination is made as to whether the goods qualify for preferential treatment under free trade agreements and other preferential trade agreements
- 2.3 Special duty rates for the goods are determined
- 2.4 Determination is made regarding what types of duty applies to the goods
3Interpret concessional rates of duty according to the Customs Tariff Act 1995
- 3.1 Interpretative rules of Schedule 2 of the Customs Tariff Act 1995 are applied
- 3.2 Duty concession AusIndustry assistance schemes are applied to the goods
- 3.3 The relevant tariff concession order is interpreted
4Calculate duty amount
- 4.1 The duty amount payable is calculated
- 4.2 Accuracy of the duty calculation is verified
- 4.3 INCOTERMS 2000 relevant to the invoice are identified
- 4.4 Determination is made as to whether and when duty is payable
5Follow documentation requirements
- 5.1 Relevant documentation is passed on to the client
- 5.2 Completed documentation is retained by relevant personnel in the enterprise in accordance with the requirements of Customs and related legislation and workplace procedures
RANGE STATEMENT
The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.
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
relevant authorities and institutions
management and union representatives
industrial relations and OH&S specialists
Documentation and records may include:
customs and related legislation
other regulatory requirements pertaining to border clearance functions
relevant sections of the Australian Customs Manual
dumping commodities register
manifests, cartnotes, delivery notes, special clearances, consignment notes, authorised weighbridge certificates, and special clearances
internal documentation used for border clearance functions
workplace procedures and policies
client instructions
regulations and codes of practice relevant to ADG code, including safeworking and local authority regulations and procedures
relevant OH&S and environmental protection regulations
dangerous goods declarations and material safety data sheets, where applicable
relevant Australian Standards and certification requirements
Applicable legislation and regulations may include:
Australian Customs Tariff Act 1995
Australian and international regulations and codes of practice for the transport of dangerous goods and hazardous substances
workplace relations regulations
The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.
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
internet
RF systems
oral, aural or signed communications
Consultative processes may involve:
other employees and supervisors
relevant authorities and institutions
management and union representatives
industrial relations and OH&S specialists
Documentation and records may include:
customs and related legislation
other regulatory requirements pertaining to border clearance functions
relevant sections of the Australian Customs Manual
dumping commodities register
manifests, cartnotes, delivery notes, special clearances, consignment notes, authorised weighbridge certificates, and special clearances
internal documentation used for border clearance functions
workplace procedures and policies
client instructions
regulations and codes of practice relevant to ADG code, including safeworking and local authority regulations and procedures
relevant OH&S and environmental protection regulations
dangerous goods declarations and material safety data sheets, where applicable
relevant Australian Standards and certification requirements
Applicable legislation and regulations may include:
Australian Customs Tariff Act 1995
Australian and international regulations and codes of practice for the transport of dangerous goods and hazardous substances
workplace relations regulations
EVIDENCE GUIDE
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 applying:
the underpinning knowledge and skills
relevant legislation and workplace procedures
other relevant aspects of the range statement
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
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 applying:
the underpinning knowledge and skills
relevant legislation and workplace procedures
other relevant aspects of the range statement
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
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AVI23 | TLIO5018 | Manage compliance with customs excise | Unit of competency |
