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: 

Calculate customs values 
SAQA US ID UNIT STANDARD TITLE
252414  Calculate customs values 
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 3  NQF Level 03 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2015-07-01  2018-06-30  SAQA 10105/14 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2019-06-30   2022-06-30  

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
11415  Calculate Customs Values  Level 3  NQF Level 03  Complete 

PURPOSE OF THE UNIT STANDARD 
The person credited with this Unit Standard is able to use information contained in source documents to calculate an accurate value for customs purposes, as defined in the customs Act.

The qualifying learner is capable of:
  • Identifying the point of valuation, currency and correct rates of exchange.
  • Calculating the value for customs purposes as defined in the customs act.
  • Calculating and converting multi lined values to South African Rand.
  • Calculating added tax value and value for ad valorem purposes (schedule 1 part 2b to the Customs and Act). 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this qualification will be assumed competent in:
  • Communication at NQF Level 2 or equivalent.
  • Mathematical Literacy at NQF Level 2 or equivalent. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identifying the point of valuation, currency and correct rates of exchange. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The currency is identified in accordance in accordance with the international standards organisations codes. 

    ASSESSMENT CRITERION 2 
    The customs valuation guide is used to determine the point of valuation and currency conversion. 
    ASSESSMENT CRITERION RANGE 
    The customs valuation guide must include date and rate.
     

    ASSESSMENT CRITERION 3 
    The relevant sections of the customs Act and Rules are identified and explained in terms of the uses for the point of valuation and exchange rate. 

    SPECIFIC OUTCOME 2 
    Calculate the value for customs purposes as defined in the Customs Act. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The elements are identified which must be included and/or excluded for customs purposes. 

    ASSESSMENT CRITERION 2 
    The inclusions and exclusions are either added or deducted from the value of the invoice. 

    ASSESSMENT CRITERION 3 
    The customs rate or exchange is applied to the calculated value in order to obtain the rand value for customs purposes. 

    SPECIFIC OUTCOME 3 
    Calculate and convert multi lined values to South African Rand. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The principles of factorisation are explained with examples. 

    ASSESSMENT CRITERION 2 
    The principles of factorisation are applied to an invoice in order to calculate the customs value per line. 

    ASSESSMENT CRITERION 3 
    The principles of rounding off are explained and applied to an invoice in order to ascertain the customs value. 

    SPECIFIC OUTCOME 4 
    Calculate added tax value and value for ad valorem purposes (schedule 1 part 2b to the Customs and Act). 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The formulae for added tax value and value for ad valorem purposes are explained in order to establish the relative value. 

    ASSESSMENT CRITERION 2 
    The formulae are applied to calculate the respective values. 

    ASSESSMENT CRITERION 3 
    The principles of rounding off are applied in order to ascertain the final values. 
    ASSESSMENT CRITERION RANGE 
    Values include valued added tax (vat) and schedule 1, part 2b.
     


    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 
  • Importer/exporter source documentation.
  • Importer's indent/purchase order.
  • Importer's Clearing Instructions.
  • Transport documents.
  • Commercial invoices.
  • Packing lists.
  • Certificates of origin.
  • The concepts of mass, area and volume as they apply to Customs Valuation.
  • The relevant sections of the Customs Act and Rules relating to Customs Valuation and currency conversion.
  • The Principles of factorisation.
  • International currency symbols and abbreviations.
  • Customs Guide to valuation.
  • Current version of INCOTERMS as the cost appropriations apply to Customs Valuation. 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems in the calculation of customs values for internationally traded goods. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information pertaining to the calculation of customs values for internationally traded goods. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology to calculate customs values of internationally traded goods. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems where the correct and accurate calculation of customs values has a positive impact on the organisation. 

    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 unit standard 11415, "Calculate Customs Values", Level 3, 6 credits. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  59365   National Certificate: Freight Forwarding and Customs Compliance  Level 3  NQF Level 03  Reregistered  2018-06-30  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. College for Business and Maritime Studies 
    2. Global Maritime Legal Solutions (Pty) Ltd 
    3. Institute for Quality cc 
    4. Learning Exchange Pty (Ltd) 
    5. Makwedeng Training 
    6. METRO MINDS 
    7. NOSA LOGISTICS (PTY) LTD 
    8. P and R Development and Training (Pty) Ltd 
    9. Phephani Learnerships cc 
    10. SA Maritime School and Transport College 
    11. School of Shipping 
    12. Skills Development Specialists 



    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.