SAQA

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SOUTH AFRICAN QUALIFICATIONS AUTHORITY

REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE:

Apply for and obtain Refunds and Drawbacks of Customs Duty

SAQA US ID	UNIT STANDARD TITLE
11217	Apply for and obtain Refunds and Drawbacks of Customs Duty
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 4	NQF Level 04	8
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
252254	Analyse and solve complex customs tariff classification problems	Level 5	Level TBA: Pre-2009 was L5	12
252425	Frame and submit customs declarations and carrier release documentation	Level 3	NQF Level 03	8

PURPOSE OF THE UNIT STANDARD

This Unit Standard is intended for people who are involved in, or contemplating involvement in, the pursuit and consideration of claims for refunds and drawbacks of duty and tax.

Individuals who are credited with this Unit Standard will be able to identify import and export operations in which refunds and drawbacks of duty and taxes apply, and apply the relevant provisions of the Customs Act, Rules and Schedules in the obtaining and considering of refunds and drawbacks of duty and tax.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

CUS15 Analyse and solve complex Customs problems
AND EITHER :
CUS10 Frame & Submit Airfreight Export Documents
OR
CUS11 Frame & Submit Surface Export Documents

UNIT STANDARD RANGE

Learners are expected to perform the specific outcomes, as expressed in this Unit Standard, within a structured work environment, regulated by the conditions as set out in the relevant legislation.

The specific outcomes as reflected in this unit standard are performed in a structured work context with minimal supervision, that allows for learners to operate under self-direction and take full responsibility for all expected outcomes.

Learners are expected to have access to the relevant regulations and legislative rules, guidelines etc..Learners, in performing the specific outcomes at the level expressed in this unit standard, are expected to generate a range of responses, a limited number of which are innovative, to well defined but often previously unencountered problems. Performance must be guided at all times by organisational processes, policies, procedures and systems, and legislative requirements.

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 import and export operations and transactions which qualify for refunds or drawbacks of duty and taxes.

ASSESSMENT CRITERION 2

2. Register importers and exporters for rebates and drawbacks of duty, and apply for the necessary permits to initiate the process.

ASSESSMENT CRITERION 3

3. Prepare and submit applications and Bills of Entry for refunds or drawbacks of duty and tax, adhering to legislative requirements.

ASSESSMENT CRITERION RANGE

Including those for substitution

ASSESSMENT CRITERION 4

4. Produce progress reports of refund submissions.

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. Relevant sections and schedules of the Customs and Excise Act
2. Relevant sections of the Customs and Excise Rules
3. Relevant sections of V.A.T. legislation
4. Guidelines issued by Customs and Excise
5. Claims procedures
6. Applications for substitution
7. Export Bills of Entry where refunds or drawbacks are contemplated
8. Manual and computerised Management Reports in respect of refunds

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 the processes and procedures applicable to Refunds and Drawbacks of Customs Duty in order to efficiently and effectively minimise importers exposure to duties and taxes

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,
! Identify refund and drawback opportunities from import and export operations, prepare, submit and analyse applications for refunds and drawbacks using a comprehension of the principles, processes and procedures used in the Forwarding and SARS environments.
! Collect, organise and analyse information received to arrive at rational decisions with regard to Refunds and Drawbacks of Customs Duty for imported and exported goods in order to enhance the professionalism of service to customers.

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

Outcomes will be judged by whether the learner can:

1. Identify opportunities for reductions in duties and taxes
2. Formulate and submit applications for refunds timeously
3. Prepare and submit periodic progress reports to management.
4. Apply knowledge of the relevant Sections, Schedules of the Customs Act and Rules and Schedule 1 of the VAT Act to meet the outcomes expressed

UNIT STANDARD NOTES

This unit standard has been replaced by unit standard 252425, which is "Frame and submit customs declarations and carrier release documentation", Level 3, 8 credits.

This unit standard has been replaced by unit standard 252254, which is "Analyse and solve complex customs tariff classification problems", Level 5, 12 credits.

QUALIFICATIONS UTILISING THIS UNIT STANDARD:

	ID	QUALIFICATION TITLE	PRE-2009 NQF LEVEL	NQF LEVEL	STATUS	END DATE	PRIMARY OR DELEGATED QA FUNCTIONARY
Core	22441	National Certificate: Customs Clearing	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2007-11-28	Was TETA until Last Date for Achievement

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.

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