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.


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

Grading System



One session


Centre 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.


This 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

Indicative Assessment

The following table summarises the assessment tasks for the online offering of CUS103 in Session 2 2021. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Value %
On-line participation
Fact sheet
Catdom time release study

The information contained in the CSU Handbook was accurate at the date of publication: May 2022. The University reserves the right to vary the information at any time without notice.