CUS103 Customs Procedures (8)


This subject introduces students to the range of procedures used by customs to regulate and facilitate trade flows across national borders.  The subject addresses the range of regulatory activities and procedures which must be carried out by the trading community and by Customs in order to comply with the Customs law.

+ Subject Availability Modes and Location

Session 1
DistanceCanberra Campus
Session 2
DistanceCanberra Campus
Continuing students should consult the SAL for current offering details: CUS103
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject information

Duration Grading System School:
One sessionHD/FLCentre for Customs and Excise Studies

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to demonstrate a knowledge of the key border management concepts of control and release, including documentary and physical controls
  • be able to demonstrate an understanding of the broad range of Customs procedures and evaluate the procedures used in different operational settings.
  • be able to evaluate critically various operational approaches to the clearance of international consignments and identify good practice, including the use of information technology.
  • be able to demonstrate an understanding of the roles and responsibilities of the various members of the international trading community relating to customs formalities, including private sector organisations and international organisations such as the UPU
  • be able to evaluate the WCO's methodology for measuring clearance times
  • be able to formulate practical solutions to mitigate potential bottlenecks in trade flows resulting from customs procedures.


The subject will cover the following topics:
  • Customs Declarations: Imports/Exports Goods, Cargo Control and Release Declarants, roles and responsibilities, declaration processing, supporting documents
  • Examination of goods
  • WCO Time Release Study
  • Application of information technology
  • Relationship between Customs and Third Parties Information, decisions and rulings
  • Postal Traffic / the Universal Postal Unions (UPU)
  • The range of Customs Procedures: Warehouses and depots, Home use, ATA carnets and temporary admission procedures, transit and Transhipment, inward and outward processing, outright exportation, payments and refunds of duties and taxes, abandoned goods, means of transport and stores, duty free shops, Customs appeals, investigations and offences


The information contained in the 2016 CSU Handbook was accurate at the date of publication: 06 September 2016. The University reserves the right to vary the information at any time without notice.