NZQA registered unit standard
18638 version 2
Page 1 of 4
Title
Demonstrate knowledge of the Customs Trade Assurance
programme
Level
4
Credits
4
Purpose
People credited with this unit standard are able to: demonstrate
knowledge of the Customs Trade Assurance programme;
describe the functions and requirements of Trade Assurance in
terms of the Customs and Excise Act 1996; outline the
Customs documentation audit method as a means for
assessing revenue compliance; explain the premises audit
method used by Customs to ascertain continued compliance
with Customs and Excise legislation; and explain company
systems audit methodology as a means for ensuring Customs
compliance and revenue assurance.
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;
Customs and Excise Rules;
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
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
18638 version 2
Page 2 of 4
Outcomes and evidence requirements
Outcome 1
Demonstrate knowledge of the Customs Trade Assurance programme.
Evidence requirements
1.1
The main compliance areas of the Customs Trade Assurance programme are
explained.
Range
origin, preference, valuation, dumping, concessions, Tariff
classification, Excise.
1.2
The purpose of Customs and Excise audit is described in terms of community
protection.
1.3
The contribution made by Trade Assurance to Customs strategic result areas is
described in accordance with organisational requirements.
1.4
The government revenue assurance requirements are explained in accordance
with organisational requirements.
Outcome 2
Describe the functions and requirements of Trade Assurance in terms of the Customs and
Excise Act 1996.
Evidence requirements
2.1
The focus of Customs Trade Assurance is explained in relation to the
government purchase agreement.
2.2
The environment in which the Customs Trade Assurance function operates is
explained.
2.3
The Customs audit function is explained in accordance with the aims of the
revenue assurance agreement.
Range
2.4
The role of the Intelligence business unit in setting Customs audit targets and
the techniques used are explained.
Range
2.5
level of revenue assurance that will be provided by Customs,
indications of strategic importance to the Government, issues of
strategic importance to Customs.
includes but is not limited to – statistical modelling, intelligence
information directing system alerts, cyclic programmes.
The audit process used by Customs is explained in accordance with
organisational requirements.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18638 version 2
Page 3 of 4
Outcome 3
Outline the Customs documentation audit method as a means for assessing revenue
compliance.
Evidence requirements
3.1
The objectives of a documentation audit are explained in accordance with
organisational requirements.
3.2
The process for carrying out a documentation audit is explained in accordance
with organisational requirements.
Outcome 4
Explain the premises audit method used by Customs to ascertain continued compliance
with Customs and Excise legislation.
Evidence requirements
4.1
The aim of a premises audit is explained in accordance with Customs and
Excise legislation.
4.2
The range of clients subjected to a premises audit is listed.
4.3
The process for applying premises audit methodology is explained in
accordance with Customs and Excise legislation.
Outcome 5
Explain company systems audit methodology as a means for ensuring Customs
compliance and revenue assurance.
Evidence requirements
5.1
The objectives of a company systems audit are explained in accordance with
legislative requirements.
5.2
The process for conducting a company systems audit procedure is explained 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.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18638 version 2
Page 4 of 4
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