Job Description

Job Title: Technical Officer: Tariff ClassificationPosition Reports to: Manager: Interpretative Customs Legislative Policy TariffDivision: Taxpayer EngagementLocation: Gauteng (Head Office)Advert Closing Date: 09 September 2024About the PositionSARS is looking for a highly skilled, experienced, and results-driven Technical Officer: Tariff Classification with sound judgement and strong business acumen who will contribute towards fulfilling our higher purpose and living our service orientation. S/he will be responsible for Harmonised System Customs Tariff Classification of commodities.Job PurposeThe interpretation of the Harmonized Commodity Coding & Description System & Schedules to the Customs and Excise Act, 1964 (the Act) in accordance with the General Rules of Interpretation and other WCO classification tools: to determine the correct tariff heading and subheading on a national and international level applicable to all imported, exported or locally manufactured goods.Education and ExperienceMinimum Qualification & Experience RequiredRelevant Bachelor's Degree / Advanced Diploma (NQF 7) in Audit / Taxation AND 5-7 years' of experience in a Law / Customs Tariff Classification environment, of which 1 year at a supervisory level.#AlternativeSenior Certificate (NQF 4) AND 10 years of experience in a Law / Customs Tariff Classification environment, of which 1 year at a supervisory level.Minimum Functional RequirementsJob OutputsProcess

• Assist the legal division by providing technical input before, during and after litigation.
• Be observant and engage on possible violations of procedures and standards of conduct and escalate where necessary.
• Chair internal appeals committees when adjudicating appeals in accordance with Rule 77; and chair tariff committees and provide guidance with technical tariff related aspects.
• Conduct research in order to determine the classification based on technical specifications and international best practice.
• Determine technical tariff classifications in order to resolve disputes arising on branch office level.
• Develop and maintain productive working relationships with peers, SARS role players and third parties to achieve predefined objectives.
• Ensure that accurate statistics is kept of all applications for tariff determinations.
• Ensure trade facilitation by providing timeous and accurate, well-motivated and written tariff determinations.
• Ensure uniform interpretation and application of the customs tariff in accordance with international obligations, in particular the International Convention on the Harmonized Commodity Description and Coding System and its main instrument.
• Identify and resolve queries and problems timeously, apply discretion in line with process guidelines provided.
• Interact with SIOL in developing and planning training programmes, manuals and compliance guides to meet identified skills needs.
• Interpret legislation in order to provide specialist advice in area of specialty and provide legal interpretation reports with recommendation/determination.
• Liaise with internal and external stakeholders in obtaining professional or expert legal opinions and/or analysis of products.
• Monitor decisions of the technical tariff committees of the World Customs Organization and make recommendations regarding possible implementation.
• Monitor the implementation and application of legislative changes, including that of the Harmonized Commodity Description and Coding System.
• Participate in national, regional and international decision-making committees in complex tariff classification matters.
• Perform quality assurance functions on tariff research reports containing opinions on tariff determinations prepared by researchers.
• Plan and organise own work tasks within area of work.
• Prepare briefing documents with arguments and make representations at the technical tariff committees of the World Customs Organization in Brussels, Belgium.
• Provide technical assistance to the National Appeals Committee when adjudicating complex tariff related appeals.
• Represent SARS: Customs at the bi-annual meetings of the technical tariff committees of the members (mainly the customs administrations of other counties) of the World Customs Organization in Brussels, Belgium.
• Represent the organisation in appeals processes in resolving disputes between branch and traders on tariff determinations.
• Accumulate information to review work progress that provides input to reporting, decision making and the identification of improvement opportunities.
• Apply practical and applied knowledge and act authoritatively on methods, systems and procedures to identify trends and potential risks.
• Communication of situational interpretation and judgement of work outputs and queries in area of specialisation.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Draw on own knowledge and experience to diagnose symptoms, causes and possible effects in order to solve emerging problems.
• Initiate process and procedural change, implement the change and provide guidelines and support related to new requirements as a result of the change.
• Plan for value-added process improvements, initiatives and services to deliver on operational strategy and objectives.
• Provide specialist input through the investigation of opportunities for operational and process product and risk optimisation.

Governance

• Implement and provide input into the development of governance, compliance, integrity and ethics processes within area of specialisation

People

• Develop and maintain productive working relationships with peers and team members to achieve predefined objectives.
• Search for, integrate and share new knowledge attained through formal and informal learning opportunities in the execution of your job.

Finance

• Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

Client

• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.

• Provide authoritative, specialist services, expertise and advice to internal and external stakeholders.

Behavioural competencies

• Fairness and Transparency
• Analytical Thinking
• Accountability
• Conceptual Ability
• Attention to Detail
• Honesty and Integrity
• Trust
• Respect
• Problem Solving and Analysis
• Commitment to Continuous Learning
• Organisational Awareness
• Building Sustainability
• Resilience
• Influencing others

Technical competencies

• Functional Policies and Procedures
• Reporting
• Financial Accounting
• Business Knowledge
• Efficiency improvement
• Legal Advisory and Interpretation
• Legal Knowledge and knowledge of ethics
• Quality Management
• Legal Writing Skills
• Negotiation Skills
• Decision Making and Problem Solving
• Research
• Asset Valuation

Compliance Competency

• GOC Confidential
• Tariff Intermediate

Employment EquityThe Employment Equity policy of SARS will be considered as part of the recruitment and selection process and Persons with Disabilities are encouraged to apply. Successful candidates will be required to undertake an oath of secrecy, pre-employment screening, case study, pre-assessment, psychometric assessment and or vetting, and a declaration of private interest. The appointment is also subject to appropriate reference(s) and security clearance where applicable.

South African Revenue Service