CUS105 Introduction to Tariff Classification (8)

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

Subject Outlines
Current CSU students can view Subject Outlines for recent sessions. Please note that Subject Outlines and assessment tasks are updated each session.


Session 1 (30)
Canberra Campus
Session 2 (60)
Canberra Campus

Continuing students should consult the SAL for current offering details: CUS105. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System



One session


Centre for Customs and Excise Studies

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to demonstrate an indepth understanding of the aims and objectives of the Harmonized System Convention
  • be able to discuss and demonstrate their comprehension of the classification structure of the Harmonized System Convention
  • be able to classify goods and justify their classification decisions by reference to the provisions of Interpretative Rules and the Legal Notes.
  • be able to demonstrate a working knowledge of the functions of the committees that are responsible for the maintenance of the System.
  • be able to classify parts and accessories according to the terms of the classification descriptions and by certain Legal Notes


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


Current Students

For any enquiries about subject selection or course structure please contact Student Central or or phone on 1800 275 278.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 275 278 (free call within Australia) or enquire online.

The information contained in the 2018 CSU Handbook was accurate at the date of publication: August 2018. The University reserves the right to vary the information at any time without notice.