NZQA registered unit standard
18626 version 2
Page 1 of 5
Title
Audit for Customs compliance
Level
5
Purpose
Credits
20
This unit standard is for people whose work role involves
undertaking audits for Customs compliance purposes, including
revenue assurance.
People credited with this unit standard are able to: prepare to
carry out a Customs audit; carry out a Customs audit; follow
health and safety procedures during a Customs audit; and
report on the findings from a Customs audit.
Classification
Public Sector Services > Customs and Excise
Available grade
Achieved
Explanatory notes
1
Performance in relation to the outcomes and evidence requirements must comply
with current legislation, policies and procedures, including:
Customs and Excise Act 1996;
Customs and Excise Regulations 1996;
Tariff Act 1988;
Dumping and Countervailing Duties Act 1988;
Health and Safety in Employment Act 1992;
Official Information Act 1982;
Privacy Act 1993;
Australia and New Zealand Standard AS/NZS 4360:1999 Risk Management
(available from www.standards.co.nz);
NZ Customs Service Audit Policy and Procedures (restricted to NZ Customs);
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
This unit standard applies to all types of Customs audit activity involving the
verification of documentation and/or systems to confirm Customs compliance.
3
Competency and skills of this unit standard cannot be fully demonstrated under
simulated conditions. Assessment requires the candidate to provide evidence
obtained from their direct involvement in carrying out three Customs audits across a
range of activities.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
4
18626 version 2
Page 2 of 5
Definitions
Client refers to the person or organisation that is the focus of the Customs audit. A
client may be an importer, Customs licensee, permit holder, exporter, or Customs
broker.
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 must
be consistent with applicable legislation and any other applicable compliance
requirements.
Outcomes and evidence requirements
Outcome 1
Prepare to carry out a Customs audit.
Evidence requirements
1.1
The scope and objectives for the planned audit are set.
Range
auditor, Chief Customs officer, management, intelligence.
1.2
Client history, including previous Customs audits, is reviewed to establish
possible impacts on the conducting of the present audit.
1.3
Audit plan is established that matches the requirements of the audit and
enables the objectives to be met.
Range
1.4
Working papers and other material are assembled to enable collection of the
required information.
Range
1.5
timelines, resources, costs, Chief Customs officer briefing.
examples of working papers and material include – checklists,
compliance standards, organisation charts, previous audit reports,
quality systems documentation, client's CusMod entries,
intelligence reports, entry history, refund and drawback history,
inspections reports, prohibited goods history, analysis of ‘duty
paid’ history.
The audit is scheduled at a mutually agreeable time and the client is advised of
what they are to provide for the purpose of the audit.
Outcome 2
Carry out a Customs audit.
Evidence requirements
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18626 version 2
Page 3 of 5
2.1
Audit objectives, audit process, and availability of resources are confirmed with
the client before the auditing activity commences.
2.2
Audit approach and methodology is determined and tests are developed to be
used for the audit.
2.3
Comparisons of observations with client's systems and procedures to identify
possible non-compliance are made.
2.4
Testing regime is undertaken to verify compliance in accordance with
organisational requirements.
2.5
Evaluative decisions are made on the basis of sufficient and verifiable evidence
so that the extent of compliance and opportunities for improvement in
compliance ability can be determined.
Range
evaluative decisions – collation of recorded observations,
identification of patterns, judgements.
2.6
Test procedures are documented and results are recorded in accordance with
organisational requirements.
2.7
Inconsistencies and potential risk to revenue are identified in accordance with
organisational requirements.
Range
errors and fraudulent activities.
2.8
Communication with the client ensures that all parties remain informed of the
progress of the audit and of any circumstances that could alter planned
arrangements.
2.9
Respect for client property is shown at all times during the audit.
Range
includes but is not limited to – equipment, product, documents, personal effects
Outcome 3
Follow health and safety procedures during a Customs audit.
Evidence requirements
3.1
All health and safety procedures are followed when working on a client's
premises in accordance with organisational requirements.
3.2
The safety of persons present during the audit is protected in accordance with
organisational requirements.
3.3
Safety protective aids are used during the audit in accordance with
organisational requirements.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
Range
3.4
18626 version 2
Page 4 of 5
includes but is not limited to – safety helmet, eye and ear
protectors, reflective overshirt.
Items of potential danger are dealt with in accordance with organisational
requirements.
Range
includes but is not limited to – fork lifts, operating machinery,
vehicles, cranes.
Outcome 4
Report on the findings from a Customs audit.
Evidence requirements
4.1
Report is prepared on alignment of outcome with audit objectives.
4.2
Exit interview with the client conducted regarding the audit findings and any
corrective actions required to achieve compliance.
4.3
Report is disseminated to all required parties.
Range
includes but is not limited to – Chief Customs officer, Intelligence
Business Unit of Customs.
4.4
Follow-up with client is actioned.
4.5
Outstanding issues related to the audit findings are actioned.
Range
4.6
Outstanding issues relative to other Customs work areas are reported.
Range
4.7
examples of outstanding issues include – duty assessment, audit
requirements, follow-up audit requirement.
examples of outstanding issues include – advice on the
amendment to Procedure Statements, advice on Customs policy.
Activity report is created in Customs Computer System and completed in
accordance with organisational requirements.
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
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18626 version 2
Page 5 of 5
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