This unit involves the skills and knowledge required to determine the customs tariff classification of goods.

This unit includes establishing the basis of the tariff classification, selecting tariff headings that could apply to goods in accordance with General Rules of Interpretation (IRs) and are applied to justify selection of appropriate tariff heading. It also includes selecting tariff sub-headings to determine tariff classification and preparing application for Tariff Advice.

This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the 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 supply chain industries.

No licensing, legislative or certification requirements apply to this unit at the time of publication.