NZQA registered unit standard 18637 version 2 Page 1 of 3

Title Demonstrate knowledge of the application of GST in the context of Customs and Excise requirements

Level 5 Credits 8

Purpose People credited with this unit standard are able to: explain the principles of GST legislation and its implication in a Customs and Excise context; explain the zero-rating for GST of goods under section 11 of the Goods and Services Tax Act 1985; and explain the imposition of GST on imported goods under section 12 of the Goods and Services Tax Act 1985.

Classification Public Sector Services > Customs and Excise

Available grade Achieved

Explanatory notes

1 Legislation, policies and procedures relevant to this unit standard include: Goods and Services Tax Act 1985; 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 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.

3 Demonstration of knowledge of all outcomes must, where applicable, be referenced to relevant legislation.

The Skills Organisation Ó New Zealand Qualifications Authority 2018 SSB Code 100401 NZQA registered unit standard 18637 version 2 Page 2 of 3

Outcomes and evidence requirements

Outcome 1

Explain the principles of GST legislation and its implication in a Customs and Excise context.

Evidence requirements

1.1 Concepts and features associated with a value added tax system are described and the distinction between Customs and IRD responsibilities are identified and explained.

Range examples of concepts and features may include but are not limited to – taxable activity, registration, returns, types of supplies, time of supply, tax invoices, output tax, input tax, adjustments.

1.2 The linkages between the Customs and Excise Act 1996 and the Goods and Services Tax Act 1985 are identified and explained.

1.3 GST processes as they apply to Customs activity are explained.

1.4 The liability, or otherwise, for GST is identified in terms of relevant legislation.

Range New Zealand returned goods, repaired goods, excisable goods that cannot be accounted for.

1.5 Exempt supplies are described in accordance with legislation.

Range includes but is not limited to – financial services, donated goods and services, fine metals, personal effects, concessions.

Outcome 2

Explain the zero-rating for GST of goods under section 11 of the Goods and Services Tax Act 1985.

Evidence requirements

2.1 Conditions where a zero rate GST applies to goods entered for export is explained.

2.2 Provisions for other goods that qualify for a zero rate of GST are explained.

Range sealed bag system, inbound and outbound travellers, repairs, renovations and modifications, other returned New Zealand goods, extent of zero rate.

2.3 Provisions for applying a zero rate to temporary import entries are explained.

Outcome 3

The Skills Organisation Ó New Zealand Qualifications Authority 2018 SSB Code 100401 NZQA registered unit standard 18637 version 2 Page 3 of 3

Explain the imposition of GST on imported goods under section 12 of the Goods and Services Tax Act 1985.

Evidence requirements

3.1 The range of imported goods on which Customs levies, collects, and receives GST are identified and explained.

3.2 The process for establishing the value of imported goods subject to GST is explained.

3.3 Provisions that apply to the collection, payment and enforcement of GST levied on imported goods are 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.

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 [email protected] if you wish to suggest changes to the content of this unit standard.

The Skills Organisation Ó New Zealand Qualifications Authority 2018 SSB Code 100401