CUS304 Duty Suspension Regimes (8)

In this subject students examine the range of Duty relief programs provided by governments as part of their cross border trade policy. Duty suspension regimes are designed to remove or reduce the tariff burden to give exporters access to required inputs at world prices and, as a consequence, improve the competitiveness of the country's exports. Students will examine the consistency of such suspension regimes with World Trade Organization (WTO) rules, the various types of schemes, policy imperatives, best practice as set out in the Revised Kyoto Convention and compliance aspects and issues.


Session 1 (30)
Canberra Campus

Continuing students should consult the SAL for current offering details: CUS304. 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 in-depth understanding of the concepts and characteristics of duty suspension schemes
  • be able to demonstrate an in-depth understanding of the principles and practices associated with temporary admission
  • be able to articulate and examine the procedural requirements surrounding the issue and use of an ATA Carnet
  • be able to identify sources guiding the practical application of duty suspension schemes, particularly recommended and best practice approaches, and apply these sources to specific customs procedures
  • be able assess and discuss critically the differences between the operation of duty suspension schemes in respect of inward processing, outward processing, manufacturing in bond and drawback
  • be able to discuss and evaluate critically the way these schemes are designed and administered
  • be able to assess critically the advantages and disadvantages in the operation of duty suspension schemes in particular contexts, particularly in respect of bonded warehouses and free zones


This subject will cover the following topics:
  • Duty suspension: Basic concepts, Scope, The Revised Kyoto Convention
  • Temporary Importation: Re-exportation in the same state, ATA Carnets, Istanbul Convention
  • Drawback of duty: Inward processing, Manufacturing in Bond
  • Bonded warehousing
  • Free zones and export processing zones

Indicative Assessment

The following table summarises the assessment tasks for the online offering of CUS304 in Session 1 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
International law
International airport case 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.