Excise Officer

The purpose of this qualification is to prepare a learner to function as an Excise Officer. An Excise Officer ensures that excise duties are levied from entities licensed to manufacture excisable goods, carries out inspections in warehouses, and inspects the premises of manufacturers of goods to ensure that the correct excise duties are being paid. A qualified learner will demonstrate the following key attributes: problem solving, ethical decision making, interpreting, and communicating information and applying essential methods and procedures. A qualified learner will be able to: • Manage excise account returns in terms of submissions and payments. • Conduct inspections and supervisions with regards to excise processes and procedures. • Conduct excise audits and diesel refund audits.

The Customs and Excise Amendment Act 2014 was published in the Government Gazette (no 37863) in July 2014. This Act (already signed) will come into effect on a date yet to be determined by the President. Systems and capacity need to be in place prior to this Act being affected. The training of Excise Officers is crucial in this regard and required to ensure readiness and compliance to this Act in terms of excise related activities. The need for this qualification is because currently there is not a registered qualification on the NQF for Excise Officers. In South Africa, excise resides under the South African Revenue Services (SARS). Since the Act was published in the Government Gazette, extensive work has been taking place around drafting the Rules under the new Act to ensure excise procedures are efficient, predictable, and transparent. Excise duties and levies are imposed on certain categories of products to ensure a constant stream of revenue for the State, with a secondary function of discouraging consumption of certain products considered harmful to human health or to the environment. The revenue generated by these duties and levies amount to approximately ten per cent of the total revenue received by SARS. This qualification will therefore benefit society and the economy as well as the Public Sector by providing Excise Officers working for SARS with the skills and knowledge to ensure the correct levies and duties are determined and paid. Typical learners are SARS employees and recruits or employees of the other members of the Southern African Customs Union (SACU), i.e. the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia and the Kingdom of Eswatini, working in excise. SARS is the only employer of Excise Officers in South Africa. Learners entering this qualification will exit with an NQF Level 6 qualification which will also enable them to work for the other members of the Southern African Customs Union (SACU). Professional registration is not a requirement for this occupation. This qualification will contribute to the full development of the learner by providing recognition, further mobility, and transportability within the Southern African Customs Union (SACU) and to further specialise in a specific specialised area of excise.

Recognition of Prior Learning (RPL): RPL for Access to Training Learners may use the RPL process to gain access to training opportunities for a programme of learning, qualification, part-qualification or skills programme if they do not meet the formal, minimum entry requirements for admission. RPL assessment provides an alternative access route into a programme of learning, qualification, part-qualification, or skills programme. Such an RPL assessment may be developed, moderated and conducted by the accredited Skills Development Provider which offers that specific qualification/part qualification/skills programme. Such an assessment must ensure that the learner is able to display the equivalent level of competencies required for access, based on the NQF level descriptors. RPL for Exemption For exemption from modules through RPL, learners who have gained the stipulated competencies of the modules of a programme of learning, qualification, part-qualification or skills programme through any means of formal, informal or non-formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. RPL for Access to the External Integrated Summative Assessment (EISA): A valid Statement of Results is required for admission to the EISA in which confirmation of achievement is provided that all internal assessment criteria for all modules in the related curriculum document have been achieved. Upon successful completion of the EISA/FISA, RPL learners will be issued with the QCTO certificate for the qualification, part-qualification or skills programme. Quality Partners are responsible for ensuring the RPL mechanism and process for qualifications and part-qualification is approved by the QCTO. Entry Requirements: An NQF Level 4 qualification.

• Apply legislative and policy requirements to access and manage excise account submissions and payments.
• Conduct pre-warehouse inspections and supervisions of excise processes and procedures applying legislative and policy requirements.
• Audit excise accounts and diesel refunds and identify, analyse and solve problems applying appropriate legislative provisions.