Analyse and Solve complex Customs Tariff Classification

The person credited with this unit standard is able to formulate, submit and negotiate tariff classification problems for the necessary statutory body for, and against the imposition removal of tariff protection measures and other faculties for relief from, or refunds of, duties and other statutory charges.

The qualifying learner is capable of:

• Reporting on incorrect payments of customs duties.
• Resolving customs tariff classification disputes.
• Appealing against a customs tariff determination.
• Resolving customs disputes.
• Applying for and obtaining refunds and drawbacks of customs duty.

Learning Outcomes:

• Report on incorrect payments of customs duties.
• Shipping documents and product literature are analysed to identify over and/or under payments of customs duties.
• A report is compiled summarising variances.
• An action plan is submitted to bring correct duties to account and to amend Customs tariff classifications.
• Resolve customs tariff classification disputes.
• Product samples and/or descriptive literature are obtained for purpose of locating the product in the Customs tariff.
• Descriptive literature may include but is not limited to chemical analysis, end use and application, composition, material safety data sheet, advertising material, technical specifications, bills of material.
• The rules of classification and harmonised system notes are applied in motivating a particular tariff heading.
• Previous tariff determinations are researched in order to establish precedents.
• Previous tariff determinations may include but is not limited to local tariff determinations, the determinations of other countries, the determinations of the World Customs Organisation.
• The recommended customs tariff is presented and motivated for determination by customs.
• The consequences of failing to properly compile and motivate customs tariff determination recommendations are explained in terms of the effects on importer/exporter/agent.
• Appeal against a customs tariff determination.
• Original determination is studied in order to establish a way forward.
• Further evidence is obtained in support of previous submission.
• Further evidence may include but is not limited to chemical analysis, end use and application, composition, material safety data sheet, advertising material, technical specifications, bills of material, previous tariff determinations.
• Relevant information and evidence is presented to authorised parties for consideration.
• Recommendations are made to the effected parties as to extent of legal assistance and professional advice.
• The appeal process is followed in terms of the agreed way forward.
• The appeal process may include but is not limited to local Customs appeal, litigation, World Customs Organisation.
• The financial consequences of successful and unsuccessful tariff determination appeals are explained for the affected parties.
• Resolve customs disputes.
• Customs disputes may include but are not limited to Customs audit queries, schedules, detentions, stops and seizures.
• The nature of the dispute is analysed to determine Customs requirements.
• Evidence is assembled to satisfy Customs requirements.
• Evidence may include but is not limited to Customs declarations, supplier commercial invoices, packing lists and transport documentation, product descriptive literature, certificates of origin, clearing instructions, sales and/or purchase agreements, Customs determinations (valuation or tariff).
• Rebuttal of the provisions of the Customs dispute is motivated and presented in order to have the matter resolved.
• The appeal process is initiated in liaison with affected parties.
• The consequences of not resolving Customs disputes are explained in terms of their effects on the organisation.
• Goods are released or penalties waived in terms of the way in which the matter has been resolved.
• Apply for and obtain refunds and drawbacks of customs duty.
• Importers are advised of the available facilities for tariff protection and/or relief.
• Import and export operations and transactions are identified which qualify for refunds or drawbacks.
• Importers and exporters are registered for drawbacks with relevant parties.
• Applications for refunds or drawbacks are prepared and submitted in terms of Customs regulations.
• The refund process is administered for the purposes o