NZQA registered unit standard
18627 version 2
Page 1 of 3
Title
Calculate revenue payable on goods subject to the control of
Customs
Level
3
Credits
4
Purpose
People credited with this unit standard are able to: demonstrate
knowledge of concessions applicable to private and
commercial imported goods; confirm the status of goods for
revenue purposes; and calculate revenue payable on imported
goods.
Classification
Public Sector Services > Border Management
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;
Goods and Services Tax Act 1985;
Health and Safety in Employment Act 1992;
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 New Zealand
Customs Service, PO Box 2218, Wellington, www.customs.govt.nz).
The Working Tariff Document of New Zealand (available from New Zealand Customs
Service, Private Bag 1928, Dunedin, www.customs.govt.nz).
2
Definitions
Goods refer to all kinds of moveable property including animals.
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
18627 version 2
Page 2 of 3
Outcomes and evidence requirements
Outcome 1
Demonstrate knowledge of concessions applicable to private and commercial imported
goods.
Evidence requirements
1.1
Concessions policy and Customs role in administering the application of
concessions on goods imported are explained in terms of the Customs and
Excise Act 1996 and Part II of the Tariff Act 1988.
1.2
Description includes the treatment of concessions in the New Zealand Tariff.
1.3
The application of the Reference 80 Concession, as it applies to
unaccompanied personal and household effects, is explained.
1.4
Criteria for non Reference 80 concession entry are identified in terms of the
Customs and Excise Act 1996 and Tariff Act 1988.
1.5
The conditions and relevant documentation required for clearing goods in terms
of the Customs and Excise Act 1996 are explained.
Range
1.6
household effects, private motor vehicles, commercial goods.
The conditions applying to the processing of personal imports are explained in
accordance with organisational requirements.
Range
immigrants, returning New Zealand residents, accompanied
goods, duty free, gifts, diplomats and heirlooms.
Outcome 2
Confirm the status of goods for revenue purposes.
Evidence requirements
2.1
Classification of goods is confirmed against The Working Tariff Document of
New Zealand and concessions.
2.2
The preferential duty status of the goods is confirmed as correct against The
Working Tariff Document of New Zealand.
2.3
The Customs valuation of the goods is confirmed as correct.
Outcome 3
Calculate revenue payable on imported goods.
Evidence requirements
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
3.1
Concessions applicable to the goods are applied in accordance with the
Customs and Excise Act 1996 and Tariff Act 1988.
Range
3.2
18627 version 2
Page 3 of 3
part II concessions.
Revenue payable is calculated in accordance with relevant legislation.
Range
duty, GST, levies, anti-dumping duty.
3.3
Processing requirements to claim revenue calculated are completed in
accordance with organisational requirements.
3.4
The de-minimis amount applying to revenue collection is defined in terms of the
Customs and Excise Act 1996 and Customs and Excise Regulations 1996.
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