SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD: 

Analyse and solve complex customs tariff classification problems 
SAQA US ID UNIT STANDARD TITLE
252254  Analyse and solve complex customs tariff classification problems 
ORIGINATOR
SGB Transport and Logistics Operations 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 11 - Services Transport, Operations and Logistics 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  12 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard replaces: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
11222  Analyse and solve complex customs tariffs classification problems  Level 5  Level TBA: Pre-2009 was L5  Complete 
11214  Analyse and solve complex Customs problems  Level 4  NQF Level 04  Complete 
11217  Apply for and obtain Refunds and Drawbacks of Customs Duty  Level 4  NQF Level 04  Complete 
11219  Formulate, submit and negotiate applications in respect of Tariff Protection and Relief  Level 5  Level TBA: Pre-2009 was L5  14  Complete 

PURPOSE OF THE UNIT STANDARD 
The person credited with this unit standard is able to formulate, submit and negotiate tariff classification problems for the necessary statutory body for, and against the imposition removal of tariff protection measures and other faculties for relief from, or refunds of, duties and other statutory charges.

The qualifying learner is capable of:
  • Reporting on incorrect payments of customs duties.
  • Resolving customs tariff classification disputes.
  • Appealing against a customs tariff determination.
  • Resolving customs disputes.
  • Applying for and obtaining refunds and drawbacks of customs duty. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this qualification will be assumed competent in:
  • Communication at NQF Level 4 or equivalent.
  • Mathematical Literacy at NQF Level 4 or equivalent. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Report on incorrect payments of customs duties. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Shipping documents and product literature are analysed to identify over and/or under payments of customs duties. 

    ASSESSMENT CRITERION 2 
    A report is compiled summarising variances. 

    ASSESSMENT CRITERION 3 
    An action plan is submitted to bring correct duties to account and to amend Customs tariff classifications. 

    SPECIFIC OUTCOME 2 
    Resolve customs tariff classification disputes. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Product samples and/or descriptive literature are obtained for purpose of locating the product in the Customs tariff. 
    ASSESSMENT CRITERION RANGE 
    Descriptive literature may include but is not limited to chemical analysis, end use and application, composition, material safety data sheet, advertising material, technical specifications, bills of material.
     

    ASSESSMENT CRITERION 2 
    The rules of classification and harmonised system notes are applied in motivating a particular tariff heading. 

    ASSESSMENT CRITERION 3 
    Previous tariff determinations are researched in order to establish precedents. 
    ASSESSMENT CRITERION RANGE 
    Previous tariff determinations may include but is not limited to local tariff determinations, the determinations of other countries, the determinations of the World Customs Organisation.
     

    ASSESSMENT CRITERION 4 
    The recommended customs tariff is presented and motivated for determination by customs. 

    ASSESSMENT CRITERION 5 
    The consequences of failing to properly compile and motivate customs tariff determination recommendations are explained in terms of the effects on importer/exporter/agent. 

    SPECIFIC OUTCOME 3 
    Appeal against a customs tariff determination. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Original determination is studied in order to establish a way forward. 

    ASSESSMENT CRITERION 2 
    Further evidence is obtained in support of previous submission. 
    ASSESSMENT CRITERION RANGE 
    Further evidence may include but is not limited to chemical analysis, end use and application, composition, material safety data sheet, advertising material, technical specifications, bills of material, previous tariff determinations.
     

    ASSESSMENT CRITERION 3 
    Relevant information and evidence is presented to authorised parties for consideration. 

    ASSESSMENT CRITERION 4 
    Recommendations are made to the effected parties as to extent of legal assistance and professional advice. 

    ASSESSMENT CRITERION 5 
    The appeal process is followed in terms of the agreed way forward. 
    ASSESSMENT CRITERION RANGE 
    The appeal process may include but is not limited to local Customs appeal, litigation, World Customs Organisation.
     

    ASSESSMENT CRITERION 6 
    The financial consequences of successful and unsuccessful tariff determination appeals are explained for the affected parties. 

    SPECIFIC OUTCOME 4 
    Resolve customs disputes. 
    OUTCOME RANGE 
    Customs disputes may include but are not limited to Customs audit queries, schedules, detentions, stops and seizures. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The nature of the dispute is analysed to determine Customs requirements. 

    ASSESSMENT CRITERION 2 
    Evidence is assembled to satisfy Customs requirements. 
    ASSESSMENT CRITERION RANGE 
    Evidence may include but is not limited to Customs declarations, supplier commercial invoices, packing lists and transport documentation, product descriptive literature, certificates of origin, clearing instructions, sales and/or purchase agreements, Customs determinations (valuation or tariff).
     

    ASSESSMENT CRITERION 3 
    Rebuttal of the provisions of the Customs dispute is motivated and presented in order to have the matter resolved. 

    ASSESSMENT CRITERION 4 
    The appeal process is initiated in liaison with affected parties. 

    ASSESSMENT CRITERION 5 
    The consequences of not resolving Customs disputes are explained in terms of their effects on the organisation. 

    ASSESSMENT CRITERION 6 
    Goods are released or penalties waived in terms of the way in which the matter has been resolved. 

    SPECIFIC OUTCOME 5 
    Apply for and obtain refunds and drawbacks of customs duty. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Importers are advised of the available facilities for tariff protection and/or relief. 

    ASSESSMENT CRITERION 2 
    Import and export operations and transactions are identified which qualify for refunds or drawbacks. 

    ASSESSMENT CRITERION 3 
    Importers and exporters are registered for drawbacks with relevant parties. 

    ASSESSMENT CRITERION 4 
    Applications for refunds or drawbacks are prepared and submitted in terms of Customs regulations. 

    ASSESSMENT CRITERION 5 
    The refund process is administered for the purposes of monitoring and reporting of progress. 

    ASSESSMENT CRITERION 6 
    Penalties for false or incorrect applications for refunds and drawbacks are explained in terms of the relevant provisions of the Customs Act. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA.
  • Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Functions of customs.
  • The concept of tariff protection in the promotion of South African economic development.
  • The role of statutory bodies in the regulation of South Africa's international trade.
  • Systems, policies and procedures for filing customs duty increases and decreases.
  • Systems, policies and procedures for filing other statutory duties increases and decreases. 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems related to the analysis and rectification of customs tariff classification problems. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others to analyse and solve complex customs tariff classification problems. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities in order prioritise and blend daily activities in such a way as to be able to allow the working process to run effectively and efficiently. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information pertaining to the analysis and rectification of customs tariff classification problems. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively with any verbal or written interaction regarding the customs tariff classification. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology to record, process and calculate customs tariff amounts and related classification issues. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems where the incorrect tariff classification has an impact on both the organisation and client. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    This unit standard replaces the following:
  • ID 11214: Analyse and solve complex Customs problems, NQF Level 4, 4 credits.
  • ID 11217: Apply for and obtain Refunds and Drawbacks of Customs Duty, NQF Level 4, 8 credits.
  • ID 11219: Formulate, submit and negotiate applications in respect of Tariff Protection and Relief, NQF Level 5, 14 credits.
  • ID 11222: Analyse and solve complex customs tariffs classification problems, NQF Level 5, 7 credits. 

  • QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  59298   Further Education and Training Certificate: Freight Forwarding and Customs Compliance  Level 4  NQF Level 04  Reregistered  2023-06-30  TETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. Aldabri 106 Institute for Quality Pty Ltd 
    2. BPL Academy 
    3. Global Maritime Legal Solutions Pty Ltd 
    4. Learning Exchange Pty Ltd 
    5. Metro Minds 
    6. Robertsons Cargo Consultancy (Pty) Ltd 
    7. School of Shipping 



    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.