NZQA registered unit standard
18641 version 2
Page 1 of 3
Title
Demonstrate applied knowledge of Customs entry adjustments and
drawbacks
Level
4
Credits
3
Purpose
People credited with this unit standard are able to view and
adjust goods entries held in the Customs Computer System;
and demonstrate applied knowledge of drawbacks on duty
pertaining to goods exported from New Zealand.
Classification
Public Sector Services > Border Management
Available grade
Achieved
Explanatory notes
1
Legislation, policies and procedures relevant to this unit standard include:
Customs and Excise Act 1996;
Customs and Excise Regulations 1996;
Customs and Excise Rules;
Dumping and Countervailing Duties Act 1988;
Tariff Act 1988;
Goods and Services Tax Act 1985;
The State Services Code of Conduct, Standards of Integrity and Conduct (available
from www.ssc.govt.nz);
New Zealand Customs Service Code of Conduct (available from NZ Customs
Service, PO Box 2218, Wellington 6140, www.customs.govt.nz).
2
Definitions
Customs Computer System is the term used to describe the Customs technology
system. Customs Computer System is a complex computer system that receives a
wide range of Customs data, and provides a mechanism for the processing of
passenger, goods and Customs information. This system may also be known as
CusMod.
Organisational requirements refer to instructions to staff on policies, procedures, and
methodologies which are documented and are available in the workplace. They are
consistent with applicable legislation and any other applicable compliance
requirements.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18641 version 2
Page 2 of 3
Outcomes and evidence requirements
Outcome 1
View and adjust goods entries held in the Customs Computer System.
Evidence requirements
1.1
General query is used to search entities and goods entry information.
1.2
Information relevant to working with goods entries is accessed and displayed.
Range
1.3
Goods entry information is accessed and amended.
Range
1.4
exchange rates, duty rates, concessions, client codes, tariff item,
value for duty, statistical quantity.
includes but is not limited to - add lines, add permits, verify date of
lodgement, make adjustments, use authority codes, identify entry
versions.
Amended entries are completed in accordance with organisational
requirements.
Outcome 2
Demonstrate applied knowledge of drawbacks on duty pertaining to goods exported from
New Zealand.
Evidence requirements
2.1
The conditions under which drawbacks are allowed by Customs are explained
in accordance with organisational requirements.
2.2
The amount of duty allowed on drawback and the method for calculating the
drawback amount are explained.
2.3
Duties that may be refunded under drawback and the conditions that apply to
the claim for drawback are explained in accordance with organisational
requirements.
2.4
The types of drawbacks that may be processed are explained.
Range
2.5
normal drawbacks, drawbacks subject to formula, drawbacks for
ships stores, drawbacks for goods entered into an export
warehouse or duty free shop, drawbacks for used goods, late
drawbacks, periodic drawbacks.
The process for handling the drawback claim is explained in accordance with
organisational requirements.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18641 version 2
Page 3 of 3
Status and review information
Registration date
16 July 2010
Date version published
16 July 2010
Planned review date
1 February 2015
Accreditation and Moderation Action Plan (AMAP) reference
0121
This AMAP can be accessed at http://www.nzqa.govt.nz/framework/search/index.do.
Please note
Providers must be granted consent to assess against standards (accredited) by NZQA, or
an inter-institutional body with delegated authority for quality assurance, before they can
report credits from assessment against unit standards or deliver courses of study leading
to that assessment.
Industry Training Organisations must be granted consent to assess against standards by
NZQA before they can register credits from assessment against unit standards.
Providers and Industry Training Organisations, which have been granted consent and
which are assessing against unit standards must engage with the moderation system that
applies to those standards.
Consent requirements and an outline of the moderation system that applies to this
standard are outlined in the Accreditation and Moderation Action Plan (AMAP). The
AMAP also includes useful information about special requirements for organisations
wishing to develop education and training programmes, such as minimum qualifications for
tutors and assessors, and special resource requirements.
Comments on this unit standard
Please contact The Skills Organisation info@skills.org.nz if you wish to suggest changes
to the content of this unit standard.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016