James has worked in the Australian Customs Service and Department of Home Affairs for tirty-one years. During this time his work was largely focused on the tariff and valuation areas where he managed a centralised function that provided Tariff, Valuation and Origin rulings. As a part of this role, James conducted reviews on rulings made by fellow officers; provided Tariff, Valuation and Origin Advanced Rulings, developed and conducted Training programs on Tariff and Valuation matters and provided expert witness evidence for court cases.