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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Calculate Duties and Tax payable on internationally traded goods 
SAQA US ID UNIT STANDARD TITLE
11229  Calculate Duties and Tax payable on internationally traded goods 
ORIGINATOR
SGB Procurement, Logistics and Supply Chain Mngt 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Procurement 
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
Passed the End Date -
Status was "Reregistered" 
2005-09-13  2007-11-28  SAQA 0160/05 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2008-11-28   2011-11-28  

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 is replaced by: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
252421  Calculate duties on tax payable on internationally traded goods  Level 3  NQF Level 03  Complete 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is intended for people who are required to prepare Customs entries at Schedules 1 and 2 levels.

Individuals who are credited with this Unit Standard will be able to demonstrate the ability to calculate the duties and taxes payable on goods imported under Schedules 1 and 2 of the Customs Act. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
NQF 4 for Numeracy and Literacy,
INTRO 2 Display an understanding of the International Trading Environment,
INTRO 3 Understand the basic concepts of Importing and Exporting,
Keyboard skills meeting organisational/industry requirements 

UNIT STANDARD RANGE 
Learners are expected to perform the specific outcomes, as expressed in this Unit Standard, within a highly regulated and structured work environment. Learners are able to select and implement the most effective solution/s to familiar problems, guided by clearly defined industry and legislative practices.

The specific outcomes as reflected in this unit standard are performed in a structured work context with supervision that allows for learners to engage in self-directed activities. Learners are expected to have access to the relevant regulations and legislative rules, guidelines etc...Due to the highly regulated and prescriptive nature of the industry, learners chose responses and solutions to problems from a range of familiar options.

The meeting of time deadlines is critical in the demonstration of outcomes in accordance with assessment criteria, and all assessment criteria must be performed at the required standard, within the time parameter specified. 

Specific Outcomes and Assessment Criteria: 

SPECIFIC OUTCOME 1 
The learner must demonstrate the ability to consider a range of options. 
OUTCOME NOTES 
The learner must demonstrate the ability to consider a range of options, make decisions about and evidence performance around each of the specific outcomes. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Identify type of duties to be applied based on the characteristics of mass, area and volume. 

ASSESSMENT CRITERION 2 
2. Apply types of duties to different commodity classifications. 

ASSESSMENT CRITERION 3 
3. Calculate different types of duties and other statutory charges i.e. V.A.T., Levies etc. 


UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
1. Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA.
2. Any institution offering learning that will enable achievement of this unit standard must be accredited by the relevant ETQA.
3. Moderation of assessment will be done by the relevant ETQA at its discretion. 

UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
ESSENTIAL EMBEDDED KNOWLEDGE:

The learners can understand, explain and apply:

1. Schedule 1 Part 1 duties:
! Free
! Ad valorem
! Specific, or rated duties
! Alternative or compound duties
! Formula or maximum duties
2. Schedule 1 Part 2A and 2B duties
3. Schedule 1, Parts 5 and 8
4. Schedule 2 duties
5. VAT (ATV) Taxes
6. Statistical units - weight, area, volume etc
7. Dumping duties
8. Countervailing duties 


Critical Cross-field Outcomes (CCFO): 

UNIT STANDARD CCFO IDENTIFYING 
1. Identify and solve problems in which responses display that responsible decisions, using critical thinking, have been made,eg,
! Identify and apply the knowledge of Duties and Tax Calculation methods in calculating accurate duties, taxes and other statutory charges payable on imported goods. 

UNIT STANDARD CCFO WORKING 
2. Work effectively with others as a member of a team, group, organisation or community,eg,
Appreciate that:
* since the Forwarding Industry is practised in an international environment at the micro, meso and macro levels it operates in systems which are reliant on others and which address the processing of data,
* the processing systems approach as well as the productivity orientation of Forwarding companies demands high levels of teamwork and the understanding, reaction and maintenance of team coherence and co- operation,
* the level of competency is largely dependent on the individual`s ability and capacity to operate effectively with peers, supervisors, internal and external customers 

UNIT STANDARD CCFO ORGANISING 
3. Organise and manage oneself and one`s activities responsibly and effectively
! Prioritise and blend daily activities in such a way as to enable the working process to run effectively and efficiently. 

UNIT STANDARD CCFO COLLECTING 
4. Collect, analyse, organise and critically evaluate information,eg,
! Collect, organise and analyse information received to arrive at rational decisions with regard to Duties and Tax Calculations in order to enhance the professionalism of service to customers.
! The ability to prioritise and blend daily activities in such a way as to enable the working process to run effectively and efficiently. 

UNIT STANDARD CCFO COMMUNICATING 
5. Communicate effectively using visual, mathematical, and/or language skills in the modes of written and/or oral presentation,eg,
! Identify from written material and verbal interaction the specific requirements and needs of the existing and potential clients, communicate the resulting outcome of each selection decision to the affected parties by written and oral persuasion 

UNIT STANDARD ASSESSOR CRITERIA 
ASSESSMENT CRITERIA

A composite statement of outcomes which expresses applied competence in the particular component of practice

Outcomes will be judged by whether the learner can:

1. Correctly identify the different types of duty payable on a commodity from that commodity`s tariff classification.
2. Correctly identify the duty calculation requirement based on the characteristics of mass, area and volume
Range: in relation to the type of duty payable on an imported commodity from that commodity`s tariff classification.
3. Accurately apply the different formulae applicable to all duty calculations including the VPB.
4. Accurately calculate ATV & VAT on imported goods. 

UNIT STANDARD NOTES 
This unit standard has been replaced by unit standard 252421, which is "Calculate duties on 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
Core  22440   National Certificate: Customs Clearing  Level 3  NQF Level 03  Passed the End Date -
Status was "Reregistered" 
2008-09-13  Was TETA until Last Date for Achievement 
Core  22442   National Certificate: Freight Forwarding  Level 3  NQF Level 03  Passed the End Date -
Status was "Reregistered" 
2008-09-13  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. Makwedeng Training 
3. Phephani Learnerships cc 
4. 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.