CTM107 - Transborder and Customs Procedures

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 (HS).

2. Compare the various tariff treatments and free trade agreements (FTAs) described under the Canadian Customs Tariff.

3. Understand and apply the preferential treatment under the different free trade agreements (FTAs) Canada has in force.

4. Explain the six methods of customs valuation (GRIs) and describe the value for duty codes.

5. Describe the appropriate use of the various customs forms, certificates and documentation required to prepare a complete customs entry by following the current procedures of the Canada Border Service Agency (CBSA).

6. Complete the appropriate customs documentation required to import and export of commercial goods outlined by the Canada Border Service Agency (CBSA).

7. Explain the methods to complete and submit export declarations (CERS and G7 EDI).

8. Describe the various shipment release options and customs programs for trusted importers and exporters including RMD (Release on Minimum Documentation) , PARS (Pre Arrival Release System), IID (Single Window Initiative), CSA (Customs Self-Assessment) and FAST (Free and Secure Trade).

9. Determine applicable tariff treatment, rate of duty, goods and services tax (GST), excise tax or excise duty, for goods traded based on the current customs law.

10. Understand the basic features of Canada Border Service Agency's Customs Assessment Revenue Management (CARM) project during the importing process.

11. Analyze the various functions of a sufferance and bonded warehouse and the different customs programs.

12. Understand the process of Commercial and Accounting Declaration (CAD) to code and request customs accounting adjustments (CARM 2.0).

13. Categorize restrictions applicable to imported goods based on the different Canadian agencies involved in the importation process.

14. Describe how the advantages of secure trading programs such as Partners in Protection (PIP) for Canada and Free and Secure Trade (FAST) for the USA and how the Administrative Monetary Penalty System (AMPS) penalty system is administered by the CBSA.

15. Describe the different software systems approved by the CBSA, which are used by the importers, exporters, customs brokers and carriers.

16. Explain the procedures for temporary importations by describing the differences between the use of E29B form versus an ATA Carnet.

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
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Accommodation for Students with Disabilities
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Camera Use and Recordings - Synchronous (Live) Classes
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