This course focuses on cultivating cross-border e-commerce customs officers with strong vocational ability, professional knowledge and good professional quality. Through the study of this course, students can inquire the codes of specific cross-border e-commerce commodities according to the rules of cross-border e-commerce commodity categorization, so as to declare correctly and improve the quality of law-abiding, patriotic and professional customs declaration. The course follows the curriculum design concept of “school-enterprise cooperation and work-university integration”, adopts the vocational standards for cross-border e-commerce customs personnel positions as the basis, student-centered, competency-based, work process as the main line, school-enterprise cooperation as the path, and integrates the “teaching, learning, testing and doing” mode of online open course construction. It is an online open course construction model that integrates “teaching, learning, examining and doing”. The teaching content is divided into five items: Harmonized System and Import and Export Tariff Rules, General Rules of Commodity Classification, Commodities from Class 1 to Class 7, Commodities from Class 8 to Class 15, and Commodities from Class 16 to Class 23.