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The structure of the past tense is not very different from the present tense. The past tense obviously refers to the past time. However some of the points can be difficult for a low-level student to understand and specify. For example he can confuse the difference in usage between the past simple and present perfect. For most non-native English speakers the crucial point is to learn the irregular verbs which do not follow normal rules for conjugation. In this case memorising and practice is important. We should also take to our consideration a cultural factor that a lot of languages (Mandarin Chinese for example) don't have a past tense and use a time markers to indicate that something happened in the past.
