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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
1Legislation, 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
New Zealand Customs Service Code of Conduct (available from NZ Customs Service, PO Box 2218, Wellington 6140,
2Definitions
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.
3Documentation 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.
Rangeclients include – licensee of a Customs controlled area, importer, exporter, permit holders.
Evidence requirements
1.1The requirement to verify the correctness of an entry is explained.
1.2The requirement to verify the custody or movement of goods subject to Customs control is explained.
1.3The obligation to verify records supporting the manufacture, retention, use and removal of any goods subject to excise duty is explained.
1.4The need for clients to retain business records for Customs purposes is explained.
Outcome 2
Identify business records used to verify goods compliance.
Rangeshipping, importation, exportation, transportation, storage.
Evidence requirements
2.1Business records used to verify goods compliance are identified and their purpose explained in accordance with organisational requirements.
Rangeten documents.
Outcome 3
Identify and explain documentation used to verify goods compliance in a Customs Controlled Area licensed for manufacturing excisable goods.
Rangein accordance with organisational requirements.
Evidence requirements
3.1Records used to track inward goods and stock are identified and explained.
3.2Records to support sales are identified and explained.
3.3The use of production records is explained.
Outcome 4
Explain the range of financial and accounting information required for Customs purposes.
Evidence requirements
4.1Documentation associated with bank dealings is explained.
Rangeletters of credit, documentary bills of exchange, bank drafts.
4.2Documents that show revenue payments are explained.
Rangedocuments include but are not limited to
revenue – remittance advice, cash book, receipts, bank statements, inter-company accounts.
4.3Documents that show expense payments are explained.
Rangedocuments 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.
4.4Information that companies are required to provide on their financial system for verifying goods compliance is explained.
Status and review information
Registration date / 16 July 2010Date 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
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 if you wish to suggest changes to the content of this unit standard.
The Skills OrganisationSSB Code 100401 / New Zealand Qualifications Authority 2018