NZQA registered unit standard
18635 version 2
Page 1 of 4
Title
Demonstrate knowledge of documentation required to verify goods
compliance with Customs legislation
Level
4
Credits
6
Purpose
People credited with this unit standard are able to: explain the
purpose for Customs requiring access to records from clients in
accordance with organisational requirements; identify business
records used to verify goods compliance; identify and explain
documentation used to verify goods compliance in a Customs
Controlled Area licensed for manufacturing excisable goods;
and explain the range of financial and accounting information
required for Customs purposes.
Classification
Public Sector Services > Customs and Excise
Available grade
Achieved
Entry information
Recommended skills
and knowledge
Recommended: Unit 18643, Demonstrate knowledge of the
powers of a Customs Officer, or demonstrate equivalent
knowledge and skills.
Explanatory notes
1
Legislation, policies and procedures relevant to this unit standard include:
Customs and Excise Act 1996;
Customs and Excise Regulations 1996;
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.
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
3
18635 version 2
Page 2 of 4
Documentation and records referred to in this unit standard include – paper, books,
registers, computer diskettes, films, tapes, sound tracks, and other devices or things
in or on which information contained in records and/or documentation are recorded
and stored.
Outcomes and evidence requirements
Outcome 1
Explain the purpose for Customs requiring access to records from clients in accordance
with organisational requirements.
Range
clients include – licensee of a Customs controlled area, importer, exporter,
permit holders.
Evidence requirements
1.1
The requirement to verify the correctness of an entry is explained.
1.2
The requirement to verify the custody or movement of goods subject to
Customs control is explained.
1.3
The obligation to verify records supporting the manufacture, retention, use and
removal of any goods subject to excise duty is explained.
1.4
The need for clients to retain business records for Customs purposes is
explained.
Outcome 2
Identify business records used to verify goods compliance.
Range
shipping, importation, exportation, transportation, storage.
Evidence requirements
2.1
Business records used to verify goods compliance are identified and their
purpose explained in accordance with organisational requirements.
Range
ten documents.
Outcome 3
Identify and explain documentation used to verify goods compliance in a Customs
Controlled Area licensed for manufacturing excisable goods.
Range
in accordance with organisational requirements.
Evidence requirements
3.1
Records used to track inward goods and stock are identified and explained.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18635 version 2
Page 3 of 4
3.2
Records to support sales are identified and explained.
3.3
The use of production records is explained.
Outcome 4
Explain the range of financial and accounting information required for Customs purposes.
Evidence requirements
4.1
Documentation associated with bank dealings is explained.
Range
4.2
Documents that show revenue payments are explained.
Range
4.3
documents include but are not limited to
revenue – remittance advice, cash book, receipts, bank
statements, inter-company accounts.
Documents that show expense payments are explained.
Range
4.4
letters of credit, documentary bills of exchange, bank drafts.
documents includes but are not limited to – credit card
transactions, telegraphic money transfers, off-shore monetary
transfers, cheque payment records, payments by other means
including non-cash compensation transactions.
Information that companies are required to provide on their financial system for
verifying goods compliance is explained.
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.
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
18635 version 2
Page 4 of 4
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