NZQA Unit Standard 2965 Version 5 Page 4 Of

nzqa unit standard 2965 version 5 page 4 of 4 title provide interpretations, assessments and advice on the tariff of new zeala

NZQA unit standard
2965 version 5
Page 4 of 4
Title
Provide interpretations, assessments and advice on the Tariff of New
Zealand
Level
6
Credits
10
Purpose
People credited with this unit standard are able to: demonstrate
knowledge of the structure, operation and legal basis of the Tariff of
New Zealand; demonstrate knowledge of trade agreements that
incorporate provisions for entitlement to tariff preference; interpret
tariff provisions and classify goods; provide advice on eligibility
for duty concessions; and complete valuations of goods for customs
duties.
Classification
Logistics > Freight Forwarding
Available grade
Achieved
Guidance Information
1 Assessment guidance
This unit standard can be assessed against in a work-based
environment, or in a training or education environment if simulated
import and export situations are able to be provided, or in a
combination of both environments.
2 Legal and formal requirements to be complied with include:
Customs and Excise Regulations 2018;
Goods and Services Tax Act 1985;
Dumping and Countervailing Duties Act 1988;
Tariff Act 1988;
Trade (Safeguard Measures) Act 2014;
Customs and Excise Act 2018.
3 Information relevant to this unit standard is available from:
Ministry of Business, Innovation and Employment
https://www.mbie.govt.nz/;
Ministry of Foreign Affairs and Trade http://www.mfat.govt.nz/;
New Zealand Legislation http://www.legislation.govt.nz/.
Outcomes and performance criteria
Outcome 1
Demonstrate knowledge of the structure, operation and legal basis of
the Tariff of New Zealand.
Performance criteria
1.1 Legislation that establishes the legal basis of the Tariff of New
Zealand is identified and legal provisions are outlined.
1.2 The method of protection applying to New Zealand through the
Tariff of New Zealand is determined.
1.3 The roles of the World Customs Organisation and the Harmonised
System of Customs procedures are defined in relation to the structure
of the Tariff of New Zealand.
1.4 The extent and operation of import licensing and import quota
controls are assessed in relation to the operation of the Tariff of
New Zealand.
1.5 A comparison is made of the structural outcomes of the Harmonised
System of Customs procedures and the Tariff of New Zealand.
Outcome 2
Demonstrate knowledge of trade agreements that incorporate provisions
for entitlement to tariff preference.
Performance criteria
2.1 Trade agreements that contain multilateral commitments, bilateral
commitments and a generalised system of preference are identified and
entitlement to preference is established.
2.2 Regulations governing entitlement to preference, including rules
of origin and certificates of origin, are outlined.
Outcome 3
Interpret tariff provisions and classify goods.
Performance criteria
3.1 Documentation of goods is considered, general rules and
explanatory notes for the interpretation of the tariff are applied,
and goods are classified in accordance with the provisions of the
Tariff of New Zealand.
3.2 Procedures and processes for obtaining a tariff classification
opinion through the New Zealand Customs Service are identified.
3.3 Avenues and procedures for appealing against tariff classification
opinions are identified.
Outcome 4
Provide advice on eligibility for duty concessions.
Performance criteria
4.1 The customs tariff list of concession approvals and decisions is
analysed and entitlements for products to concessions are assessed and
advised.
4.2 Procedures for making applications for duty concessions for
products not covered by the customs tariff list are identified and
advised.
4.3 The role of the Temporary Safeguard Authority is defined and
advised in terms of granting tariff relief.
Outcome 5
Complete valuations of goods for customs duties.
Performance criteria
5.1 The basis for valuation of goods on which customs duty is payable
is established.
5.2 Customs legislation and regulations are identified in relation to
valuation method, documentation, valuation appeals, rates of exchange,
compulsory purchase and exemptions.
5.3 Valuations are calculated on goods for customs duty and GST that
comply with the basis, legislation and regulations governing the
valuation of goods.
5.4 Advice is provided on legislation, regulations and the basis of
valuation of goods for customs duties and GST.
Planned review date
31 December 2025
Status information and last date for assessment for superseded
versions
Process
Version
Date
Last Date for Assessment
Registration
1
20 March 1995
31 December 2023
Revision
2
9 January 1998
31 December 2023
Revision
3
16 January 2001
31 December 2023
Rollover and Revision
4
21 May 2010
31 December 2023
Review
5
27 May 2021
N/A
Consent and Moderation Requirements (CMR) reference
0014
This CMR can be accessed at
http://www.nzqa.govt.nz/framework/search/index.do.
Comments on this unit standard
Please contact MITO New Zealand Incorporated [email protected] if you
wish to suggest changes to the content of this unit standard.
MITO New Zealand Incorporated
SSB Code 101542
Ó New Zealand Qualifications Authority 2021