CTM107 - Transborder and Customs Procedures

Outline information
Semester
Schools offering this subject
Last revision date Feb 14, 2019 2:06:26 PM
Last review date Mar 18, 2019 12:15:00 AM

Subject Title
Transborder and Customs Procedures

Subject Description
This subject focuses on the rules and regulations of the Canada Border Services Agency. The main focus is on the principles of tariff classification, duties and taxes due on importations, as well as the documentation required to trade goods into Canada.

Credit Status
One full credit. (This subject replaces CTM103)

Learning Outcomes
Upon successful completion of this subject the student will be able to:

1. Describe the Canadian structure of the Harmonized System Code.
2. Compare the various tariff treatments and free trade agreements described under the Customs Tariff.
3. Apply the correct tariff treatment when NAFTA-eligible goods are crossing the border.
4. Explain methods used to determine value for duty based on the WTO modes of valuation.
5. Describe the appropriate use of the various forms, certificates and documentation required to present a customs entry by following the current procedures of the CBSA.
6. Complete the appropriate customs documentation required to import and export commercial goods outlined by the CBSA.
7. Explain the different methods to account for export goods and the forms and software available.
8. Describe the CBSA customs release methods available and the advantages of Customs Self Assessment (CSA).
9. Calculate the appropriate rates of customs duties and taxes using the Customs Tariff and Customs Tax Law.
10. Generate a Canada Customs Coding Form (B3) by applying the theory of Customs Tax Law using applicable software tools.
11. Analyze the various functions of a sufferance and bonded warehouse.
12. Explain the uses of a B2 form, E29B and Carnets, based on the type of importation.
13. Categorize restrictions applicable to imported goods based on the different Canadian agencies involved in the importation process.
14. Describe how the advantages of PIP affects traders and how the AMPS penalty system is administered by the CBSA.
15. Describe the different software systems approved by the CBSA, which are used by the importers, customs brokers and carriers.

Academic Integrity
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Please visit the Academic Integrity website http://open2.senecac.on.ca/sites/academic-integrity/for-students to understand and learn more about how to prepare and submit work so that it supports academic integrity, and to avoid academic misconduct.

Discrimination/Harassment
All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at student.conduct@senecacollege.ca.

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Accessibility Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.