NZQA Expiring unit standard / 18267 version 3
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Title / Demonstrate knowledge of processing goods accompanying persons crossing the border
Level / 3 / Credits / 5
Purpose / People credited with this unit standard are able to demonstrate knowledge of concessions applicable to persons entering New Zealand; describe the procedures for processing commercial goods accompanying persons crossing the border; explain temporary import entries and explain the use of Private Import Declaration entries.
Classification / Public Sector Services > Border Management
Available grade / Achieved

Guidance Information

1Legislation, policies and procedures relevant to this unit standard include:

Customs and Excise Act 1996;

Customs and Excise Regulations 1996;

Health and Safety in Employment Act 1992;

The State Services Code of Conduct, Standards of Integrity and Conduct (available from

New Zealand Customs Service Code of Conduct (available from NZ Customs Service, PO Box 2218, Wellington,

The Working Tariff Document of New Zealand (available from New Zealand Customs Service, Private Bag 1928, Dunedin,

2This unit standard applies only to goods accompanying persons crossing the border.

Outcomes and performance criteria

Outcome 1

Demonstrate knowledge of concessions applicable to persons entering New Zealand.

Performance criteria

1.1Concessions applying to persons entering New Zealand are described in terms of the Working Tariff Document of New Zealand 2008.

Rangeconcessions applying to - wearing apparel, personal effects, other, tobacco, alcohol;

persons include - returning residents, crew, students, visitors.

1.2The use of the declaration form is explained in terms of the Customs and Excise Regulations 1996.

1.3The de-minimis amount is explained in terms of the Customs and Excise Regulations 1996.

Outcome 2

Describe the procedures for processing commercial goods accompanying persons crossing the border.

Performance criteria

2.1The purpose and processing of a carnet is described.

2.2The procedure for processing goods is explained terms of the Customs and Excise Act 1996.

Outcome 3

Explain temporary import entries.

Performance criteria

3.1The use of temporary import entries is explained in terms of the Customs and Excise Act 1996.

3.2The procedure for processing goods temporarily imported is explained in terms of the Customs and Excise Act 1996.

Rangeterm of temporary import, sale of goods whilst under temporary import entry, extension of temporary entry.

Outcome 4

Explain the use of Private Import Declaration (PID) entries.

Performance criteria

4.1The use of a PID is explained in accordance with the organisational requirements.

4.2The procedure for processing goods using a PID is explained in accordance with organisational requirements.

This unit standard is expiring. Assessment against the standard must take place by the last date for assessment set out below.

Status information and last date for assessment for superseded versions

Process / Version / Date / Last Date for Assessment
Registration / 1 / 23 May 2001 / 31 December 2020
Review / 2 / 16 July 2010 / 31 December 2020
Review / 3 / 30 August 2018 / 31 December 2020
Consent and Moderation Requirements (CMR) reference / 0121

This CMR can be accessed at

The Skills Organisation
SSB Code 100401 / New Zealand Qualifications Authority 2018