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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 QUALIFICATION: |
| Advanced Occupational Certificate: Excise Officer |
| SAQA QUAL ID | QUALIFICATION TITLE | |||
| 122624 | Advanced Occupational Certificate: Excise Officer | |||
| ORIGINATOR | ||||
| Development Quality Partner - TETA | ||||
| PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY | NQF SUB-FRAMEWORK | |||
| QCTO - Quality Council for Trades and Occupations | OQSF - Occupational Qualifications Sub-framework | |||
| QUALIFICATION TYPE | FIELD | SUBFIELD | ||
| Advanced Occupational Cert | Field 07 - Human and Social Studies | Public Policy, Politics and Democratic Citizenship | ||
| ABET BAND | MINIMUM CREDITS | PRE-2009 NQF LEVEL | NQF LEVEL | QUAL CLASS |
| Undefined | 158 | Not Applicable | NQF Level 06 | Regular-ELOAC |
| REGISTRATION STATUS | SAQA DECISION NUMBER | REGISTRATION START DATE | REGISTRATION END DATE | |
| Registered | EXCO 0426/24 | 2024-08-22 | 2029-08-22 | |
| LAST DATE FOR ENROLMENT | LAST DATE FOR ACHIEVEMENT | |||
| 2030-08-22 | 2033-08-22 | |||
| 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 qualification does not replace any other qualification and is not replaced by any other qualification. |
| PURPOSE AND RATIONALE OF THE QUALIFICATION |
| Purpose:
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: Rationale: 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. |
| LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING |
| 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. |
| RECOGNISE PREVIOUS LEARNING? |
| Y |
| QUALIFICATION RULES |
| This qualification is made up of compulsory Knowledge, Practical and Work Experience Modules:
Knowledge Modules: Total number of credits for Knowledge Modules: 44 Practical Skill Modules: Total number of credits for Practical Skill Modules: 32 Work Experience Modules: Total number of credits for Work Experience Modules: 82 |
| EXIT LEVEL OUTCOMES |
| 1. Apply legislative and policy requirements to access and manage excise account submissions and payments.
2. Conduct pre-warehouse inspections and supervisions of excise processes and procedures applying legislative and policy requirements. 3. Audit excise accounts and diesel refunds and identify, analyse and solve problems applying appropriate legislative provisions. |
| ASSOCIATED ASSESSMENT CRITERIA |
| Associated Assessment Criteria for Exit Level Outcome 1:
ELO1: Apply legislative and policy requirements to access and manage excise account submissions and payments. Associated Assessment Criteria for Exit Level Outcome 2: ELO2: Conduct pre-warehouse inspections and supervisions of excise processes and procedures applying legislative and policy requirements. Associated Assessment Criteria for Exit Level Outcome 3: ELO3: Audit excise accounts and diesel refunds and identify, analyse and solve problems applying appropriate legislative provisions. Integrated Assessment: Formative Assessments Formative assessments are conducted throughout the training of learners. A range of formal, non-formal, and informal ongoing assessment activities are used to focus on teaching and learning outcomes to improve learner attainment. Formative assessments are conducted continuously by the facilitator to feed into further learning, to identify strengths and weakness, and to ensure the learner's ability to apply knowledge, skills and workplace experience gained. Formative Assessments are conducted by the accredited Skills Development Provider (SDP), and a variety of ongoing assessment methods may be used, for example, quizzes, assignments, tests, scenarios, role play, interviews. Continuous feedback must be provided. Summative Assessments Integrated Assessment involves all the different types of assessment tasks required for a particular qualification, part-qualification or occupational skills programme, such as written assessment of theory and practical demonstration of competence. To achieve this, the Internal Assessment Criteria (IAC) for all modules as found in the QCTO curriculum document must be followed. An accredited SDP should implement a well-designed, formal, relevant, final internal Summative Assessment strategy for all modules to prepare learners for the EISA. These assessments evaluate learning achievements relating to the achievement of each module of the relevant components of the qualification, part-qualification or skills programme. Internal Summative Assessments are developed, moderated and conducted by the SDP at the end of each module or after integration of relevant modules, e.g. applied knowledge tests, workplace tasks, practical demonstrations, simulated tasks/demonstrations, projects, case studies, etc. The results of these final formal summative assessments must be recorded. These results, which include the Statement of Work Experience results, where applicable, contribute to the Statement of Results (SoR) that is a requirement for admission to the EISA. An SoR, using the template provided by the Quality Partner, is issued by the accredited SDP for qualifications and part-qualifications. The SDP must produce a valid Statement of Results for each learner, indicating the final result and the date on which the competence in each module, of each component, was achieved. Learners are required to produce this SoR, together with their ID document or alternative ID document, at the point of the EISA. External Integrated Summative Assessment (EISA) The Quality Partner is responsible for the management, conduct and implementation of the External Integrated Summative Assessment (EISA), in accordance with QCTO set standards. Competence in the EISA is a requirement for certificating a learner. For entrance into the EISA, the learner requires a valid Statement of Results issued by the accredited institution indicating the attainment of all modules for the Knowledge, Practical and Work Experience modules. |
| INTERNATIONAL COMPARABILITY |
| As excise functions and processes are country specific with no associated international standards or obligations and always related to specific legislation, training for Excise Officers is always conducted inhouse by the relevant Government Department responsible for excise legislation. Available information on the content of the training is therefore not available. Both India and Bangladesh have established agencies to offer customs and excise training according to country Standards and was therefore selected.
India The National Academy of Customs, Indirect Taxes & Narcotics (NACIN), under the administrative control of Central Board of Indirect Taxes & Customs (CBIC), Department of Revenue, Ministry of Finance, is the apex institution of Government of India for capacity building in the field of Customs, Indirect Taxes and Narcotics. NACIN offers Induction Training to Customs and Customs & Excise probationers according to the CIBC standards. Initial training is about one-year whereafter they are placed in field formations for "On Job training" (OJT). The duration of OJT is about 9 months and is monitored by jurisdictional Zonal/Regional Campuses. On completion of OJT the probationers report back at NACIN Headquarters for undergoing a Furbisher Course (4-weeks) which culminates into end of training with a Passing-out-Parade (PoP). Initial training covers: During the training period, probationers are sent on short-term attachments (1-2 weeks) to National Police Academy, Wildlife Institute, Coast Guard etc., besides international attachments, for training in specialised areas. Similarities The Indian training is similar to the South African qualification in terms of duration (approximately two years) and approach as it also includes a work experience component. The focus of the initial training is also similar to the content of the knowledge component of the South African Advanced Occupational Certificate. Differences The Indian training is not recorded on a qualifications framework, is not pitched at a specific level or include specific entry requirements. Bangladesh Bangladesh Customs, Excise and VAT Training Academy was established in 1981 under the National Board of Revenue (NBR) for the purpose of providing Departmental Foundation training to the officers and other staffs of the Customs & VAT department and improving their skills. The foundational training relates to NBR standards and covers Bangladesh excise rules, regulations, instructions and manuals. Similarities The Bangladesh foundational training is similar to the South African Advanced Occupational Certificate in terms of the focus on national excise legislation and procedures. Differences The Bangladesh training is not recorded on a qualifications framework, is not pitched at a specific level or include specific entry requirements and duration is not specified. Conclusion The Advanced Occupational Certificate: Excise Officer can be seen as comparing well with the NACIN Initial training standards and the Bangladesh foundational training standards in terms of overall emphasis and approach. |
| ARTICULATION OPTIONS |
| This qualification allows for the following articulation options.
Horizontal Articulation: Vertical Articulation: Diagonal Articulation: |
| NOTES |
| Qualifying for External Assessment:
To qualify for an external assessment, learners must provide proof of completion of all required modules by means of a statement of results and statement of work experience as well as proof of successful completion of the following subjects and modules or alternative programmes where applicable including Foundational Learning Competence. Additional Legal or Physical Entry Requirements: None. Criteria for the Accreditation of Providers: Accreditation of providers will be done against the criteria as reflected in the relevant curriculum on the QCTO website. The curriculum title and code: Excise Officer: 335101-003-00-00. Encompassed Trades: None. Assessment Quality Partner: Public Sector Education and Training Authority (PSETA). |
| LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: |
| NONE |
| PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: |
| 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. |
| NONE |
| 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. |