CUS504 Border Revenue (16)

This subject will provide an in-depth study of the international legal instruments which guide the tariff classification and the determination of origin and value of internationally traded merchandise and is aimed at providing students with a strong appreciation of the principles and practices relating to border revenue determination and collection in a constantly changing cross border trade environment.


Session 1 (30)
Canberra Campus
Session 2 (60)
Canberra Campus
Session 3 (90)
Canberra Campus

Continuing students should consult the SAL for current offering details: CUS504. 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 explain and commentate critically on the fundamental principles, policy objectives and role of border agencies collecting revenue on cross border trade in an increasing globalised and/or regionalised context;
  • be able to identify and critically assess the practical impact of international trade obligations relating to border revenue collection and to apply those obligations to both theoretical and practical situations/scenarios in respect of tariff classification, customs valuation and rules of origin.
  • be able to solve complex problems addressing the border management interactions of revenue collection, control and facilitation on the movement of goods across borders and to be able to communicate those solutions to others.
  • be able to locate and use relevant sources of information concerning tariff classification, customs valuation and the determination of origin of goods; and
  • be able to use relevant sources, analyse critically the practical and legal aspects of the key elements of calculating border revenue and the attendant impact on international trade flows and border regulation.


This subject will cover the following topics:
  • Border revenue - background and principles.
  • The relevant international instruments:
  • General Agreement on Tariffs and Trade (GATT).
  • WCO Harmonized Commodity Description and Coding System Convention.
  • WTO Agreement on Rules of Origin.
  • WCO Revised Kyoto Convention. Specific Annex K.
  • WTO Customs Valuation Agreement.
  • Tariff Structure and the classification process.
  • Transaction value and adjustments.
  • Rules of Origin and regionalization - "The spaghetti bowl".
  • Border taxation.
  • Best practice/modernization and reform.
  • Topical and emerging issues such as "green customs" in the context of tariff and transfer pricing in customs valuation.

The information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.