Unit of competency Outline
Date retreived
22/07/2026 3:47 PM AWST
22/07/2026 3:47 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 complex tariff classifications
Determine complex tariff classifications
Unit of competency
National Code
TLIX0042
TLIX0042
State Code
OEC35
OEC35
TGA Status
Current
Current
DTWD Status
Approved
Approved
State Implementation and Classification
Approved Date
28/09/2022
Field of Education
080311 - International Business
Original Release Date
28/09/2022
Nominal Hours
35
Description
This unit involves the skills and knowledge required to classify goods for import and export of goods in accordance with the current Australian Customs Act, Customs Tariff Act and other relevant legislation.This unit applies to individuals working in the supply chain industry. Work must be carried in compliance with the current legislation.Work is undertaken in a range of environments, including small to large worksites, in the customs broking and international supply chain industriesNo licensing, legislative or certification requirements apply to this unit at the time of publication.
Notes
Elements and Performance Criteria
1. Interpret and apply legal notes for the classification of goods
- 1.1 Products requiring complex classification are reviewed to provide skilled identification of the product
- 1.2 Product is assessed based on legal principles and precedents resulting in valid identification
- 1.3 Resources required to classify goods such as metals, textiles, functional units, multifunction machines, sets, composite goods, parts, accessories and other complex goods are identified
- 1.4 Objective and analytical classification principles are applied
2. Identify appropriate tariff headings and apply Legal Notes and General Rules of Interpretation (IRs)
- 2.1 Alternative headings are identified and assessed in accordance with Legal Notes and IRs
- 2.2 Administrative Appeals Tribunal (AAT) decisions and court cases are considered
- 2.3 Rejection of alternate headings is justified in accordance with Legal Notes and IRs
3. Determine tariff classification
- 3.1 Appropriate tariff heading is determined
- 3.2 IRs 6 is applied, where appropriate
- 3.3 Sub-headings are interpreted in hierarchical order
- 3.4 Sub-heading notes are taken into consideration when determining tariff classification
- 3.5 Tariff classification is determined
4. Interpret and apply Schedule 4 items and associated by-laws and tariff concession orders
- 4.1 Relevant Schedule 4 items are identified
- 4.2 As prescribed by By-Law principles are reviewed to determine coverage of the By-Law
- 4.3 Legal principles and case law are utilised to interpret the meaning of tariff concession order, where appropriate
No information
No information
Replaces
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWL01 | TLIX5053 | Determine tariff classification for complex goods | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| BHV5 | TLI50822 | Diploma of Customs Broking | Qualification |