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.


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


For further information about courses and subjects outlined in the CSU handbook please contact:

Current students

Future students

The information contained in the CSU Handbook was accurate at the date of publication: May 2019. The University reserves the right to vary the information at any time without notice.