NZQA registered unit standard
18624 version 4
Page 1 of 3
Title
Demonstrate knowledge of Customs legislation, regulations and rules
Level
3
Credits
5
Purpose
People credited with this unit standard are able to: explain
Customs legislation that impacts on the role of a Customs
officer; explain the Customs and Excise Regulations 1996 and
the role they play in the work of a Customs officer; and explain
Customs rules and their use in facilitating Customs and Excise
responsibilities.
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 Rules (available from NZ Customs Service, PO Box 2218, Wellington
6140);
Goods and Services Tax Act 1985;
Immigration Act 1987;
Tariff Act 1988;
Trade in Endangered Species Act 1989;
New Zealand Bill of Rights Act 1990;
Films, Videos, and Publications Classification Act 1993; and
Dumping and Countervailing Duties Act 1988.
The State Services Code of Conduct, Standards of Integrity and Conduct (available
from www.ssc.govt.nz);
The New Zealand Customs Service Code of Conduct (available from NZ Customs
Service, PO Box 2218, Wellington 6140, www.customs.govt.nz).
2
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.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18624 version 4
Page 2 of 3
Outcomes and evidence requirements
Outcome 1
Explain Customs legislation that impacts on the role of a Customs officer.
Evidence requirements
1.1
The purpose and application of the Customs and Excise Act 1996 is explained
in terms of its use as the fundamental piece of legislation that underpins the role
of Customs.
1.2
Provisions for facilitating border activities are explained in terms of the Customs
and Excise Act 1996.
Range
goods, craft, people.
1.3
Explanation includes the role of Customs and provisions for revenue collection
in accordance with the Customs and Excise Act 1996.
1.4
The relationship between the Customs and Excise Act 1996 and other relevant
legislation is explained.
Range
Other relevant legislation may include: Goods and Services Tax
Act 1985; Misuse of Drugs Act 1975; Immigration Act 1987; Tariff
Act 1988; Trade in Endangered Species Act 1989; New Zealand
Bill of Rights Act 1990; Films, Videos, and Publications
Classification Act 1993; Dumping and Countervailing Duties Act
1988.
Evidence of 3 is required.
Outcome 2
Explain the Customs and Excise Regulations 1996 and the role they play in the work of a
Customs officer.
Evidence requirements
2.1
Explanation includes the purpose of the Customs and Excise Regulations.
2.2
Explanation includes the application of the Customs and Excise regulations to
Customs officer activities.
Outcome 3
Explain Customs rules and their use in facilitating Customs and Excise responsibilities in
accordance with organisational requirements.
Evidence requirements
3.1
Explanation includes the process for making and implementing Customs rules.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18624 version 4
Page 3 of 3
3.2
Explanation includes the purposes for which Customs rules may be made.
3.3
The use of rules by Customs officers as a means of facilitating Customs
activities is described.
Range
goods, craft, revenue collection and assurance.
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