Laws/Agencies
Who developed The Harmonized System of Tariff Classification?
The World Customs Organization
Tariff code ______ is used to identify goods that are entering Canada temporarily.
9993.00.00.00
Goods must be presented to the CBSA for examination within __________ of CBSA indicating that the goods will be examined.
Two hours
What does the CIRO stand for?
Courier Imports Remission Order
Two countries ____________, and _______________share tariff treatment code 24.
Switzerland/Liechtenstein
List three acts administered by CBSA that affect the importation of goods
The Customs Act
The Customs Tariff Act
The Special Import Measures Act
Find the tariff treatments for Panama and South Sudan.
MFN, PAT
MFN, GPT, LDCT
After an E44 Notice – Unclaimed Goods has been issued, the importer or customs broker has an additional ________ from the date of issue to request a release of goods.
30 days
Explain the de minimis rule.
A rule that allows a certain percentage of non-originating parts and materials from meeting the tariff-shift rule.
If the total value for duty on a shipment is $2759.61, what should be indicated in field 9 of the B3 accounting document?
2760
List the four ways in which an export report can be filed.
1. Canadian Automated Export Declaration/Canadian Export Reporting System;
2. G7 Electronic Data Interchange (EDI);
3. Form B13A, Export Declaration; and
4. Summary Reporting.
Find the 10-digit code for: White Phosphorus Matches
9897.00.00 00
The rate of duty on goods when using the General Tariff is usually _______%.
35%
What is PARS?
The Pre-Arrival Review System
A system by which an importer or customs broker provides information to CBSA, prior to the arrival of the goods, that allows CBSA to release the goods upon their arrival in Canada
What is the value for duty of goods that are sold to an importer in Canada for 93,000 euros with an exchange rate of 0.57?
53010 CAD
If a NAFTA tariff treatment is used on an accounting document and it is later determined that the MFN rate of duty applies, what section of the Customs Act is quoted on Form B2 if additional duty is owed?
Section 32.2(1) of the Customs Act
I want to import a coffee maker from Japan. What is the tariff code and the applicable preferential tariff?
8516.71.10.00
CPTPT: Free
For goods shipped by air, cargo and conveyance data must be transmitted to CBSA a minimum of _______ before their arrival.
4 hours
What is the difference between the Canada Customs Invoice and a commercial invoice?
CCI: The form that is completed with information about goods that are being shipped to Canada.
Commercial invoice: A document provided by the vendor to the customer that details the type of goods being shipped or sold; the value is usually included.
Based on the information from the question above, how much duty will be applicable if the duty rate is 5.5%?
53,010 CAD * 5.5% = 2915.55CAD
Which three tariff items cover goods that are prohibited from entering Canada?
9897.00.00.00
9898.00.00.00
9899.00.00.00
My dad is a cardiologist, and he needs an MRI sent from Germany. What is the correct tariff classification?
9018.13.00.00
What is the time limit in which a refund of duty must be requested when filing a claim under section 74(1)(e) of the Customs Act?
4 years after the date of accounting
(To request a refund of duty paid or overpaid as a result of an error in the (deemed) determination under section 58(2) of origin [other than in the circumstances described in paragraph (c.1) or (c.11)], tariff classification, or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61.)
Explain the Administrative Monetary Penalty System.
The CBSA’s penalty regime that encourages compli-ance by issuing monetary penalties when specific contraventions have occurred. Penalties may be issued to importers, exporters, customs brokers, warehouse and duty free shop operators, carriers, and freight forwarders.
Based on the information above, how much GST will be applicable?
Value for Tax: 53010.00+2915.55 = 55925.55
GST: 2796.28 CAD