Unit of competency Outline
Date retreived
22/07/2026 12:46 PM AWST
22/07/2026 12:46 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 for complex goods
Determine tariff classification for complex goods
Unit of competency
National Code
TLIX5053A
TLIX5053A
State Code
WI857
WI857
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
35
Description
This unit involves the skills and knowledge required to classify complex goods for import and export of goods in accordance with the Customs Act 1901, related legislation and workplace requirements.Licensing, legislative, regulatory or certification requirements are applicable to this unit.
Notes
Elements and Performance Criteria
1 Apply identification principles to goods
- 1.1 Product research is undertaken
- 1.2 Research resources to classify goods are accessed
- 1.3 Objective and analytical classification principles are applied
- 1.4 Administrative Appeals Tribunal (AAT) decisions and court cases are considered
- 1.5 Precedents are considered
- 1.6 Validation of identification is sought as required
2 Interpret and apply interpretative rules to goods
- 2.1 Appropriate interpretative rules are identified and accessed when classifying goods
- 2.2 Interpretive rules are applied to justify tariff classification of goods
3 Interpret and apply 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 interpretation of tariff 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 Australian Customs and Border Protection and related 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 appropriate
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 for classifying goods for import and export of goods may include:
Australian Harmonised Export Commodity Class (AHECC)
Contents and purpose of Customs Tariff Act 1995, Schedule 1, 2, 3 and 4
procedures for classifying complex goods
Complex goods may include:
functional units
incomplete or unassembled machines
metals
multi-function or composite machines
parts and accessories
sets
textiles
Objective classification may include:
collating as much information as possible about the goods and the condition they are in as imported
importer advice and illustrative descriptive material (IDM)
managers/employers
Analytical classification may include:
tariff parlance
technical aspects of goods
Harmonised system terminology may include:
sufficient identification terminology to be transferred into tariff terminology
Clarification and assistance may include:
advice from client, experienced colleagues, customs staff, industry specific technical experts
classification software
commercially available additional resources
Tools may include:
Harmonised System Explanatory Notes
technical dictionaries
trade journals
Summary/overview may include:
AHECC
Customs Tariff Act 1995
References may include:
Australian Harmonised Export Classification
case law
Customs and related legislation
Customs Tariff Act 1995 and its Schedules
dash system
illustrative descriptive technical material (IDM) supplied by client or supplier
interpretative rules
legal notes
material chapters
precedents
section and chapter notes
tariff headings
tariff sub-headings
type chapters
New developments in the classification of complex goods may relate to changes in:
Australian legislation
case law
classification processes
regulations
software system applications
World Customs Organization (WCO) Classification
Information on relevant aspects for classifying goods for import and export of goods may include:
Australian Harmonised Export Commodity Class (AHECC)
Contents and purpose of Customs Tariff Act 1995, Schedule 1, 2, 3 and 4
procedures for classifying complex goods
Complex goods may include:
functional units
incomplete or unassembled machines
metals
multi-function or composite machines
parts and accessories
sets
textiles
Objective classification may include:
collating as much information as possible about the goods and the condition they are in as imported
importer advice and illustrative descriptive material (IDM)
managers/employers
Analytical classification may include:
tariff parlance
technical aspects of goods
Harmonised system terminology may include:
sufficient identification terminology to be transferred into tariff terminology
Clarification and assistance may include:
advice from client, experienced colleagues, customs staff, industry specific technical experts
classification software
commercially available additional resources
Tools may include:
Harmonised System Explanatory Notes
technical dictionaries
trade journals
Summary/overview may include:
AHECC
Customs Tariff Act 1995
References may include:
Australian Harmonised Export Classification
case law
Customs and related legislation
Customs Tariff Act 1995 and its Schedules
dash system
illustrative descriptive technical material (IDM) supplied by client or supplier
interpretative rules
legal notes
material chapters
precedents
section and chapter notes
tariff headings
tariff sub-headings
type chapters
New developments in the classification of complex goods may relate to changes in:
Australian legislation
case law
classification processes
regulations
software system applications
World Customs Organization (WCO) Classification
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:
identifying, interpreting and applying rules for interpretation of the tariff to goods
sequencing activity in a way that facilitates the classification of complex goods
selecting tariff headings to classify complex goods
interpreting and applying section and chapter notes
selecting and justifying heading (4 figure)
locating and justifying a sub-heading (6 or 8 figure)
completing post classification requirements.
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:
a range of relevant exercises, case studies, scenarios or other simulated practical and knowledge assessments
an appropriate rang of relevant operational situations in the workplace
In both real and simulated environments, access is required to:
relevant and appropriate materials and equipment
applicable documentation including workplace procedures, regulations, operational procedures and software application systems.
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 undertaking the classification of complex goods
appropriate knowledge assessments regarding the classification of complex goods.
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:
identifying, interpreting and applying rules for interpretation of the tariff to goods
sequencing activity in a way that facilitates the classification of complex goods
selecting tariff headings to classify complex goods
interpreting and applying section and chapter notes
selecting and justifying heading (4 figure)
locating and justifying a sub-heading (6 or 8 figure)
completing post classification requirements.
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:
a range of relevant exercises, case studies, scenarios or other simulated practical and knowledge assessments
an appropriate rang of relevant operational situations in the workplace
In both real and simulated environments, access is required to:
relevant and appropriate materials and equipment
applicable documentation including workplace procedures, regulations, operational procedures and software application systems.
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 undertaking the classification of complex goods
appropriate knowledge assessments regarding the classification of complex goods.
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWL01 | TLIX5053 | Determine tariff classification for complex goods | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J809 | TLI50813 | Diploma of Customs Broking | Qualification |