NZQA registered unit standard
18622 version 2
Page 1 of 3
Title
Interpret the tariff and classify imported, exported and excisable
goods
Level
5
Purpose
Credits
5
This unit standard applies to those people who are required to
interpret the Working Tariff document of New Zealand (The
Tariff) to make a classification as part of their regular job role.
People credited with this unit standard are able to demonstrate
knowledge of the Tariff; and interpret the Tariff and classify
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;
The Working Tariff Document of New Zealand (available from New Zealand Customs
Service, Private Bag 1928, Dunedin, www.customs.govt.nz).
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 6140, www.customs.govt.nz).
2
Definitions
Goods refer to all kinds of moveable property including animals.
Harmonised System is the common term used to refer to the International
Harmonised Commodity Description and Coding System (HCDCS).
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
18622 version 2
Page 2 of 3
Outcomes and evidence requirements
Outcome 1
Demonstrate knowledge of the Tariff.
Evidence requirements
1.1
The structure and divisions of the Tariff are described.
Range
1.2
Types of duty rates used in the Tariff are described.
Range
1.3
section, chapter, sub-chapter, heading, subheading, tariff item,
statistical key, part 2.
ad valorem, specific, compound, excise, excise equivalent.
General rules of interpretation are explained.
Range
rules 1-6.
1.4
The standard questions that guide the classification process are explained.
1.5
The purpose of legal notes is explained.
1.6
Application of preferential tariff rates is explained.
1.7
Additional information and supporting notes used in making a classification are
explained.
Range
1.8
explanatory notes, alphabetical index nomenclature and
explanatory notes, compendium of classification decisions,
previous binding rulings.
International basis of the Harmonised System and its uses are described.
Range
duty rates, trade statistics, trade agreements, international
comparisons.
Outcome 2
Interpret the Tariff and classify goods.
Range
six classifications.
Evidence requirements
2.1
Goods are identified in terms of use, composition, and key features.
2.2
All relevant information applicable to the goods being classified is explained.
Range
The Skills Organisation
SSB Code 100401
explanatory notes, legal notes, definitions, possible options.
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18622 version 2
Page 3 of 3
2.3
The Rules of Interpretation stated in the Tariff are applied to the goods being
classified.
2.4
Appropriate tariff item for being classified is determined using the Tariff.
2.5
The reasoning behind the classification is stated, explained and reported in
accordance with organisational requirements.
Range
description of goods, heading, sub-heading, item, statistical key,
rules used, legal notes.
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