NZQA registered unit standard
18634 version 2
Page 1 of 3
Title
Demonstrate knowledge of excisable goods and excise duty
assessments
Level
4
Credits
6
Purpose
People credited with this unit standard are able to: demonstrate
knowledge of excisable goods produced in a licensed
manufacturing area; identify and explain Customs requirements
for the manufacturers of excisable goods; and describe the
method for calculating excise duty for excisable goods in
accordance with organisational requirements.
Classification
Public Sector Services > Customs and Excise
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;
Rules Prescribed by the Chief Executive Pursuant to section 288 of the Customs and
Excise Act 1996 (Customs Rules);
Tariff Act 1988;
Alcohol Advisory Council Act 1976;
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
Excisable goods refers to goods on which excise duty is payable in accordance with
Part A of the Excise and Excise-equivalent Duties Table, Customs and Excise Act
1996.
Manufacturing area means an area used for the purpose of manufacturing goods or
classes of goods specified in section 2 of the Customs and Excise Act 1996.
Manufacture, in relation to goods specified in the Excise and Excise-equivalent
Duties Table means any process in the manufacture or production of goods.
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
18634 version 2
Page 2 of 3
Outcomes and evidence requirements
Outcome 1
Demonstrate knowledge of excisable goods produced in a licensed manufacturing area.
Range
alcohol, tobacco, petroleum products.
Evidence requirements
1.1
The principal materials and processes used to manufacture excisable goods are
identified.
1.2
The movement of excisable goods between manufacturing areas and the duty
liability applicable when moving such goods is explained in accordance with
Customs and Excise Regulations 1996.
Range
1.3
supply of services from another location, transportation, transfer of
materials and manufactured goods, goods for export, approved
purposes.
Areas of potential loss during the manufacturing process are identified.
Outcome 2
Identify and explain Customs requirements for the manufacturers of excisable goods.
Evidence requirements
2.1
The requirements for Customs permits and approvals for the use of duty free
ethyl alcohol and alcoholic beverages are identified and explained.
Range
purchase, possession, duty free use, records.
2.2
Excise duty on products defined by Part A of the Excise and Excise-equivalent
Duties Table, Customs and Excise Act 1996 is identified.
2.3
The requirement of a manufacturing area licence holder to provide payment
returns when due is explained.
Range
includes but is not limited to excise payment obligations.
2.4
The taking of samples for Customs purposes from a licensed manufacturing
area is explained.
2.5
The basis for drawbacks and refunds and the procedures involved in their
processing are identified.
Outcome 3
Describe the method for calculating excise duty for excisable goods in accordance with
organisational requirements.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18634 version 2
Page 3 of 3
Evidence requirements
3.1
The method for calculating the excise duty on alcohol is described.
3.2
The method for calculating the excise duty on tobacco products is explained.
Range
tobacco, cigarettes, cigars.
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