Unit of competency Outline
Date retreived
22/07/2026 7:58 PM AWST
22/07/2026 7:58 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.
Determine tariff classification of goods
Determine tariff classification of goods
Unit of competency
National Code
TLIX5051A
TLIX5051A
State Code
WI855
WI855
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
21/03/2014
Field of Education
090911 - Taxation Law
Original Release Date
21/03/2014
Nominal Hours
25
Description
This unit involves the skills and knowledge required to determine the tariff classification of goods. Licensing, legislative, regulatory or certification requirements are applicable to this unit.
Notes
Elements and Performance Criteria
1 Prepare to determine tariff classification of goods
- 1.1 Role and purpose of the World Customs Organization (WCO) Harmonised System in international trade is explained and its principles are used to guide classification practices
- 1.2 Structure and purpose of Customs Tariff Act 1995 is explained
- 1.3 Resources and documentation required to classify goods are determined and obtained
- 1.4 Format and content of Customs Tariff Act Schedules are analysed and used to guide classification practices
- 1.5 Appropriate schedules, by-laws and tariff concession orders (TCOs) are consulted to ensure strict compliance with goods as imported
- 1.6 Tariff classification orders that apply to goods are determined
2 Apply identification principles to goods
- 2.1 Goods are identified in accordance with classification principles
- 2.2 Alternative classifications are checked as required
- 2.3 Assistance is sought as required
- 2.4 Section and chapter notes are consulted
3 Select and justify headings
- 3.1 Principles of statutory construction in the context of particular tariff headings and words are applied
- 3.2 Headings and notes are interpreted in hierarchical order
- 3.3 Rejection of alternate headings are justified by reference to interpretative rules and legal notes
- 3.4 Pre or post classification potential areas of dispute are anticipated and decisions are justified
4 Locate and justify sub-headings
- 4.1 Sub-heading notes are interpreted in hierarchical order
- 4.2 Dash system is applied to classification
- 4.3 Classification is determined in accordance with interpretative rules
- 4.4 Correct statistical code is identified
5 Utilise extraneous classification tools
- 5.1 Resources are utilised to assist in classifying goods
- 5.2 Client is consulted to obtain further details of characteristics of goods to be classified as required
- 5.3 Assistance is sought as required
- 5.4 Preliminary classification of goods is made
- 5.5 Preliminary classification is checked with manager, supervisor or more senior personnel prior to customs import declaration being completed
6 Complete post classification requirements
- 6.1 Tariff classification advice request is prepared in response to any identified problems
- 6.2 Classification is entered correctly on customs entry/declaration in accordance with requirements of Customs and related legislative requirements, and workplace procedures
- 6.3 Completed documentation is retained by relevant personnel in accordance with the requirements of Customs and related legislative requirements, and workplace procedures
- 6.4 Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained and passed on to client in accordance with Customs and related legislative requirements, and workplace procedures
- 6.5 Post entry classification advice to client is initiated as required
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 of classifying commodities for import and export of goods through customs may include:
content of Customs Tariff Act 1995 and various sections within the Act as they relate to classifying commodities for import and export of goods through customs
legal notes to the tariff and the context of each note and the application of this context to the classification of commodities for the import and export of goods through customs
principles of identification of goods for tariff classification purposes
reasons for Customs Tariff Act 1995 and for the imposition of duty on imported goods
Rules for the Interpretation of the Harmonized System and the Australian Customs Tariff Act 1995
schedules of the tariff and the sub-heading structures at various levels in order to arrive at correct classification and duty rates
Where identifying material for classification is not available, sample of goods may be in the form of:
photographs (still, video or electronically transmitted image)
written description including technical drawings
Resources to classify goods include:
case law
dictionaries
Harmonized System Explanatory Notes (HSEN)
precedents database
trade or technical publications
websites
Examples of previous related classifications include:
examples from texts and reference materials including WCO precedents
precedents
Client consultation may be required where:
characteristics of goods cannot be determined from available information or require clarification in relation to use, function, context (as a component of another item)
Assistance may include:
advice from supervisor or manager, more experienced colleagues, customs brokers, training staff, technical experts
consulting technical experts in the industry, professional association or a training provider
using reference material within organisation, training providers, professional libraries, trade journals
New developments in classifying commodities may relate to changes in:
processes
regulations
software application systems
work systems
Information on new developments in classifying commodities for the import and export of goods may be obtained from:
Australian Customs
bulletins, journals, magazines, books
continuous professional development programs
external networks such as: staff in regulatory authorities
internal networks such as: own work team, staff in other departments, support staff, managers, training staff
websites
Workplace procedures may include:
quality procedures
Communication in the work area may include:
electronic data interchange (EDI)
email
internet
oral, aural or signed communications
phone
Consultative processes may involve:
other employees and supervisors
personnel in relevant authorities and institutions
Documentation and records may include:
Customs and related legislation
dictionaries
extrinsic material (as defined in the Acts Interpretation Act)
Harmonized System Explanatory Notes (HSEN)
internal documentation
machinery operations manuals,
manufacturer specifications for relevant equipment
quality assurance procedures
supplier and/or client instructions
trade or technical publications
workplace procedures and policies
Information on relevant aspects of classifying commodities for import and export of goods through customs may include:
content of Customs Tariff Act 1995 and various sections within the Act as they relate to classifying commodities for import and export of goods through customs
legal notes to the tariff and the context of each note and the application of this context to the classification of commodities for the import and export of goods through customs
principles of identification of goods for tariff classification purposes
reasons for Customs Tariff Act 1995 and for the imposition of duty on imported goods
Rules for the Interpretation of the Harmonized System and the Australian Customs Tariff Act 1995
schedules of the tariff and the sub-heading structures at various levels in order to arrive at correct classification and duty rates
Where identifying material for classification is not available, sample of goods may be in the form of:
photographs (still, video or electronically transmitted image)
written description including technical drawings
Resources to classify goods include:
case law
dictionaries
Harmonized System Explanatory Notes (HSEN)
precedents database
trade or technical publications
websites
Examples of previous related classifications include:
examples from texts and reference materials including WCO precedents
precedents
Client consultation may be required where:
characteristics of goods cannot be determined from available information or require clarification in relation to use, function, context (as a component of another item)
Assistance may include:
advice from supervisor or manager, more experienced colleagues, customs brokers, training staff, technical experts
consulting technical experts in the industry, professional association or a training provider
using reference material within organisation, training providers, professional libraries, trade journals
New developments in classifying commodities may relate to changes in:
processes
regulations
software application systems
work systems
Information on new developments in classifying commodities for the import and export of goods may be obtained from:
Australian Customs
bulletins, journals, magazines, books
continuous professional development programs
external networks such as: staff in regulatory authorities
internal networks such as: own work team, staff in other departments, support staff, managers, training staff
websites
Workplace procedures may include:
quality procedures
Communication in the work area may include:
electronic data interchange (EDI)
internet
oral, aural or signed communications
phone
Consultative processes may involve:
other employees and supervisors
personnel in relevant authorities and institutions
Documentation and records may include:
Customs and related legislation
dictionaries
extrinsic material (as defined in the Acts Interpretation Act)
Harmonized System Explanatory Notes (HSEN)
internal documentation
machinery operations manuals,
manufacturer specifications for relevant equipment
quality assurance procedures
supplier and/or client instructions
trade or technical publications
workplace procedures and policies
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 competence in this unit must be relevant to and satisfy all of the requirements of the Elements, Performance Criteria, Required Skills, Required Knowledge and include:
knowledge of World Customs Organisation and Harmonised Classification System
knowledge of Customs Tariff Act 1995
knowledge of Goods Identification for Classification purposes
using general rules of interpretation
determining classification code
identifying tariff concessions
knowledge of Legal Notes.
Context of and specific resources for assessment
Performance is demonstrated consistently over time and in a suitable range of contexts.
Resources for assessment include access to:
relevant regulatory and goods documentation that impacts on work activities
range of relevant exercises, case studies, scenarios and/or other suitably simulated practical and knowledge assessments
appropriate range of relevant operational situations in the workplace.
In both real and simulated environments, access is required to:
relevant and appropriate documents and equipment.
Method of assessment
Practical assessment must occur in an:
appropriately simulated workplace environment and/or
appropriate range of situations in the workplace.
A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate to this unit:
direct observation of the candidate using appropriate methods for classifying goods
knowledge questions and tests for assessment
direct observation of the candidate applying relevant requirements during work practices.
Critical aspects for assessment and evidence required to demonstrate competency in this unit
The evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the Elements, Performance Criteria, Required Skills, Required Knowledge and include:
knowledge of World Customs Organisation and Harmonised Classification System
knowledge of Customs Tariff Act 1995
knowledge of Goods Identification for Classification purposes
using general rules of interpretation
determining classification code
identifying tariff concessions
knowledge of Legal Notes.
Context of and specific resources for assessment
Performance is demonstrated consistently over time and in a suitable range of contexts.
Resources for assessment include access to:
relevant regulatory and goods documentation that impacts on work activities
range of relevant exercises, case studies, scenarios and/or other suitably simulated practical and knowledge assessments
appropriate range of relevant operational situations in the workplace.
In both real and simulated environments, access is required to:
relevant and appropriate documents and equipment.
Method of assessment
Practical assessment must occur in an:
appropriately simulated workplace environment and/or
appropriate range of situations in the workplace.
A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate to this unit:
direct observation of the candidate using appropriate methods for classifying goods
knowledge questions and tests for assessment
direct observation of the candidate applying relevant requirements during work practices.
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWL12 | TLIX0001 | Determine tariff classification of goods | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J809 | TLI50813 | Diploma of Customs Broking | Qualification |