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: 

Describe and apply the Customs and Excise Act 
SAQA US ID UNIT STANDARD TITLE
252416  Describe and apply the Customs and Excise Act 
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  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 does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
The person credited with this Unit Standard will be able to find their way around the current Customs and Excise Act and describe the impact of Customs legislation on importing and exporting activities.

The qualifying learner is capable of:
  • Explaining and applying the rationale and scope of the current Customs and Excise Act.
  • Explaining the functions, responsibilities and powers of the Departments Customs and Excise and of Trade and Industry.
  • Explaining the key elements of the current Customs and Excise Act.
  • Explaining the consequences of non-compliance with Customs legislation. 

  • 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 
    The Customs and Excise Act (Act 91 of 1964 or any subsequent replacing Act). 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Explain and apply the rationale and scope of the current Customs and Excise Act. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The concepts, terms and definitions of international trade regulation are explained as they apply to the current Customs and Excise Act. 

    ASSESSMENT CRITERION 2 
    The major characteristics and requirements of the current Customs and Excise Act are explained in the context of international trade. 

    ASSESSMENT CRITERION 3 
    The structure and purpose of the current Customs and Excise Act are explained as specified in the definitions in the Act. 

    ASSESSMENT CRITERION 4 
    The provisions of the current Customs and Exercise Act are read, interpreted and applied in terms of laid down procedures. 

    ASSESSMENT CRITERION 5 
    Specific legislative provisions within the current Customs and Excise Act are located in terms of laid down procedures. 

    SPECIFIC OUTCOME 2 
    Explain the functions, responsibilities and powers of the Department of Trade and Industry in relation to Customs and Excise. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The general powers and duties of the Commissioner to administer the Act and delegate duties and powers are explained in terms of the relevant sections of the Act. 

    ASSESSMENT CRITERION 2 
    The duties and powers of the Director General of Trade and Industry and that of the Officers are explained in respect of the regulation of international trade. 

    ASSESSMENT CRITERION 3 
    The consequences of disregarding the powers and duties of officials tasked with enforcing the current Customs and Excise Act are explained with examples. 

    SPECIFIC OUTCOME 3 
    Explain the key elements of the current Customs and Excise Act. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The importance of timely and accurate accessing of relevant information is explained in terms of the operational requirements of a Customs Clearing function. 

    ASSESSMENT CRITERION 2 
    The purpose, rationale and key sections of legislation pertaining to the regulation of international trade are located and explained in terms of the current Customs and Excise Act. 
    ASSESSMENT CRITERION RANGE 
    Key sections may include but are not limited to:
  • Importation, exportation and transit and coastwise carriage of goods; Customs and Excise Warehouse and storage and manufacture of goods in Customs and Excise warehouse; clearance and origin of goods; liability for and payment of duties; the environmental levy; anti-dumping, countervailing and safeguard duties; amendments of duties; registration; rebates, refunds and drawbacks of duty; internal administration appeals, alternative dispute resolution, dispute settlements.
     

  • ASSESSMENT CRITERION 3 
    The provisions of the current Customs and Excise Act are explained with regard to the licensing and accreditation of parties and the clearance of imported and exported goods. 

    ASSESSMENT CRITERION 4 
    The rules for valuation and classification of internationally traded goods are explained in the context of the provisions of the current Customs and Excise Act. 

    SPECIFIC OUTCOME 4 
    Explain the consequences of non-compliance with Customs legislation. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The definitions of importer, exporter and remover are explained in the context of the provisions of the current Customs and Excise Act. 

    ASSESSMENT CRITERION 2 
    The liabilities of parties in respect of imported, exported and removed goods are explained in terms of the provisions of the current Customs and Excise Act. 

    ASSESSMENT CRITERION 3 
    The penal provisions of the current Customs and Excise Act are explained with examples pertaining to importers, exporters and clearing agents. 


    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 
  • Techniques and methods for reading, interpreting and applying the provisions of the Customs and Exercise Act.
  • Techniques for locating specific legislative provisions within the Customs and Excise Act. 

  • 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 implementation of the provisions of the Customs and Excise Act. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information pertaining to the purpose and structure of the Customs Act and Excise Act and its implementation. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems where the incorrect interpretation of the Customs and Excise Act could have a devastating effect on all parties involved in the process. 

    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 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  59365   National Certificate: Freight Forwarding and Customs Compliance  Level 3  NQF Level 03  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. Centre for Logistics Excellence (Pty) Ltd 
    4. College for Business and Maritime Studies 
    5. Global Maritime Legal Solutions Pty Ltd 
    6. Indub Trading c.c. 
    7. Innovative Shared Services 
    8. Learning Exchange Pty (Ltd) 
    9. Metro Minds 
    10. NOSA LOGISTICS PTY LTD 
    11. P and R Development and Training (Pty) Ltd 
    12. Phephani Learnerships cc 
    13. Robertsons Cargo Consultancy (Pty) Ltd 
    14. SA Maritime School and Transport College 
    15. School of Shipping 
    16. Skills Development Specialists 
    17. Y2K College 



    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.