CTM107 - Transborder and Customs Procedures

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Last revision date Jun 3, 2019 12:28:25 AM
Last review date Jul 15, 2019 12:15:04 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.

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Accommodation for Students with Disabilities
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