Program Overview

Introduction to CUS105 Introduction to Tariff Classification

This subject provides students with a practical grounding in the Harmonized System Convention, which offers a common international method for coding, describing, and classifying goods. The convention is used by all bodies involved in the movement of goods, including freight forwarders, insurance institutions, transport associations, importers, and exporters.

Subject Outlines

The subject outlines and assessment tasks are updated each session. Students can view the subject outlines for recent sessions.

Availability

The subject is available in the following sessions:

• Session 1 (30): Online and Canberra Campus
• Session 2 (60): Online and Canberra Campus

Subject Information

Grading System

The grading system for this subject is HD/FL.

Duration

The duration of this subject is one session.

School

The subject is offered by the Centre for Customs and Excise Studies.

Learning Outcomes

Upon successful completion of this subject, students should be able to:

• Demonstrate an in-depth understanding of the aims and objectives of the Harmonized System Convention
• Discuss and demonstrate their comprehension of the classification structure of the Harmonized System Convention
• Classify goods and justify their classification decisions by reference to the provisions of Interpretative Rules and the Legal Notes
• Demonstrate a working knowledge of the functions of the committees responsible for the maintenance of the System
• Classify parts and accessories according to the terms of the classification descriptions and by certain Legal Notes

Syllabus

This subject will cover the following topics:

• Harmonized System - An International Overview
• The Classification Structure
• The Classification Process
• Interpretative Rules 2 to 5
• Classification of Parts and Accessories
• Legal Notes

Disclaimer

The information contained in the university handbook was accurate at the date of publication. The University reserves the right to vary the information at any time without notice.