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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD: 

Calculate duties on tax payable on internationally traded goods 
SAQA US ID UNIT STANDARD TITLE
252421  Calculate duties on tax payable on internationally traded goods 
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
11229  Calculate Duties and Tax payable on internationally traded goods  Level 3  NQF Level 03  Complete 

PURPOSE OF THE UNIT STANDARD 
The person credited with this unit standard is able to calculate the duties payable in terms of the formulae and principles contained in the harmonised tariff book.

The qualifying learner is capable of:
  • Identifying and explaining the different types of duties payable on commodities from the harmonised classification in the South African tariff.
  • Calculating the duty payable in terms of the first schedule of the harmonised tariff.
  • Calculating the duty in terms of schedule two.
  • Calculating the rebates in schedule three and four. 

  • 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.
  • The Unit Standard: Perform international trade calculations. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify and explain the different types of duties payable on commodities from the harmonised classification in the South African tariff. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The various duty structures are explained with an example of each. 
    ASSESSMENT CRITERION RANGE 
    Structures include Advalorem, complex, rated.
     

    ASSESSMENT CRITERION 2 
    The different duties are identified relevant to the different parts of schedule one. 

    SPECIFIC OUTCOME 2 
    Calculate the duty payable in terms of the first schedule of the harmonised tariff. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The different duty structures and types are identified relevant to different commodities. 

    ASSESSMENT CRITERION 2 
    Various calculations are applied indicating the understanding of the various duty structures and duty types (one of each duty structure must be done). 

    SPECIFIC OUTCOME 3 
    Calculate the duty in terms of schedule two. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The duty types applicable are identified in schedule two. 

    ASSESSMENT CRITERION 2 
    The commodities are identified in accordance with schedule two. 

    ASSESSMENT CRITERION 3 
    The duties are worked out for schedule two goods. 

    SPECIFIC OUTCOME 4 
    Calculate the rebates in schedule three and four. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The extent of the rebate is explained in accordance with the different rebates stated in schedule three and four. 

    ASSESSMENT CRITERION 2 
    The different rebates are worked out as per the extent of rebate. 


    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 
  • Schedule 1 Part 1 duties.
  • Free.
  • Advalorem.
  • Specific, or rated duties.
  • Alternative or compound duties.
  • Formula or maximum duties.
  • Schedule 1 Part 2A and 2B duties.
  • Schedule 1 Parts 5 and 8.
  • Schedule 2 duties.
  • VAT (ATV) Taxes.
  • Statistical units: Weight, area, volume etc.
  • Dumping duties.
  • Countervailing duties. 

  • 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 calculation of duties on tax payable on internationally traded goods. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities to ensure the correct and up-to-date schedules for duties payable. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information which is required to calculate the duties payable on internationally traded goods. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology to assist in the calculation of duties payable on tax on internationally traded goods. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems where the incorrect or inaccurate calculation of duties payable on tax has a negative impact on all parties. 

    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 11229, "Calculate Duties and Tax payable on internationally traded goods", Level 3, 4 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. Centre for Logistics Excellence (Pty) Ltd 
    2. College for Business and Maritime Studies 
    3. Global Maritime Legal Solutions (Pty) Ltd 
    4. Institute for Quality cc 
    5. Learning Exchange Pty (Ltd) 
    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.