Customs ====== Course length ====== This course is one-week long. ====== Marks overview ====== * Assignment 1 25% * Assignment 2 25% * Daily activities 10% * Final exam 40% ====== Textbook ====== * See [[textbooks#customs| Customs]] ====== Assignments ====== * A1 due on day 5 * Details of the [[customs_assignment_1 | assignment 1]] * A2 due on day 5 (yes, both are due on the same day) * Details of the [[customs_assignment_2 | assignment 2]] ====== Valuable resources ====== ++++These resources will help you with your course and your assignments| ===== Important resources directly related to Customs ===== * [[https://cbsa-asfc.gc.ca/publications/forms-formulaires/menu-eng.html | Forms]] * [[https://laws-lois.justice.gc.ca/eng/acts/ | Consolidated Acts]] * [[https://laws-lois.justice.gc.ca/eng/acts/E-14/index.html | Excise Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/E-14.1/index.html | Excise Act, 2001]] * [[https://laws-lois.justice.gc.ca/eng/acts/E-15/index.html | Excise Tax Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/C-52.6/index.html | Customs Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/C-54.011/index.html | Customs Tariff Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/e-19/|Export and Import Permits Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/S-15/index.html | Special Import Measures Act]] * [[https://cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2023/html/tblmod-7-eng.html | Customs Tariff T2023-7]] * [[https://cbsa-asfc.gc.ca/publications/dm-md/menu-eng.html | D Memoranda]] * [[https://laws-lois.justice.gc.ca/eng/regulations/SOR-2005-23/ | Reporting of Exported Goods Regulations]] * [[https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2022/html/admin-eng.html | List of abbreviations and symbols]] ===== Other resources ===== * For statistics, tools, country indicators, Project Mgmt tutorials and courses, etc. see **[[resources]]** * [[https://cbsa-asfc.gc.ca/services/cusma-aceum/menu-eng.html|CUSMA - The Canada-United States-Mexico Agreement: What importers need to know]] ++++ ---- ====== Day 1 ====== ===== Learning Objectives ===== * The roles of players in international trade (Chapter 1) * [[https://www.cbsa-asfc.gc.ca/menu-eng.html|Canada Border Services Agency (CBSA)]] - Government of Canada - (a portal) * [[https://www.cbsa-asfc.gc.ca/services/cb-cd/menu-eng.html|Licensed Customs Brokers]] - Government of Canada * The role of the Canada Border Service Agency * [[https://www.canada.ca/en/health-canada/services/consumer-product-safety/reports-publications/pesticides-pest-management/fact-sheets-other-resources/administrative-monetary-penalties.html | Administrative Monetary Penalties (AMPs)]] (Chapter 7) * Import and Export Permits (see [[https://www.international.gc.ca/controls-controles/index.aspx?lang=eng | Export and import controls]]) * [[https://www.cbsa-asfc.gc.ca/publications/dm-md/menu-eng.html|Customs Departmental Memoranda]] (D-memos) * [[https://cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html|Customs Notices]] Index: * Chapters 1, 6, 7, 10 ---- ====== Day 2 ====== ===== Learning Objectives ===== * [[https://laws-lois.justice.gc.ca/eng/acts/C-52.6/index.html | The Customs Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/E-14/index.html | The Excise Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/E-14.1/index.html | The Excise Act, 2001]] * [[https://laws-lois.justice.gc.ca/eng/acts/E-15/index.html | The Excise Tax Act]] * [[https://laws-lois.justice.gc.ca/eng/acts/S-15/index.html | Special Imports Measures Act]] * [[https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2019/html/countries-pays-eng.html | List of Countries and Applicable Tariff Treatments]] * [[https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/ldct-tpmd-eng.html | Guide to the Least Developed Country Tariff]] (LCDT). Specially note the [[https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/ldct-tpmd-eng.html#a3 | Definition]]. Thanks to Hala for pointing this out! 🤗 ==== De Minimis ==== * [[https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn20-18-eng.html | Implementation of the Canada-United States-Mexico Agreement (CUSMA) De Minimis Thresholds with Respect to Customs Duties and Taxes for Courier Imports]] - Government of Canada === Articles on de minimis rule === * [[https://www.retailcouncil.org/tariffs/de-minimis-ensure-a-level-playing-field-for-retailers-in-canada/|De Minimis: Ensure a level playing field for retailers in Canada]] * [[https://www.canada-usblog.com/2020/05/06/what-are-canadas-de-minimis-thresholds-for-courier-shipments/ | What are Canada’s de minimis thresholds for courier shipments?]] - (May 2020) * [[https://www.ghy.com/trade-talk/canadas-new-courier-de-minimis-thresholds-under-cusma/|Canada’s New Courier De Minimis Thresholds Under CUSMA]] ==== Direct Shipment vs. Transhipment ==== * [[https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-4-eng.html|Place of Direct Shipment]] - Government of Canada - Memorandum D13-3-4 * [[https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-876/page-1.html|Direct Shipment of Goods Regulations]] - Government of Canada ==== Rules of Origin ==== * [[https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html | Origin of goods]] - Government of Canada * [[https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html|Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff]] - Government of Canada - Memorandum D11-4-4 * Certificate of Origin (pp. 105-6, 115-6) * [[https://en.wikipedia.org/wiki/Certificate_of_origin | Certificate of origin]] - Wikipedia * [[https://cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html | Proof of Origin of Imported Goods]] - Government of Canada * [[https://laws.justice.gc.ca/eng/regulations/SOR-98-52/FullText.html | Proof of Origin of Imported Goods Regulations]] - Government of Canada * [[https://sophy.ca/scm/wiki/_media/guidelines-on-certification.pdf|Guidelines of Certificate of Origin]] (PDF). An excellent, detailed explanation of CO that applies to Canada as well as other countries around the world === Examples === * [[https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b239-eng.html | B239 - Free Trade Agreement – Certificate of Origin]] * [[https://cbsa-asfc.gc.ca/services/cusma-aceum/cog-com-eng.html | The Canada-United States-Mexico Agreement: What importers need to know – Certifying the origin of goods]] * [[https://cbsa-asfc.gc.ca/services/cusma-aceum/overview-survol-eng.html#_s1 | Origin procedure]] under CUSMA * [[https://chamber.ca/service/import-export-services/document-certification/|Canadian Chamber of Commerce for CO document certification]] when exporting from Canada === Template === * [[https://sophy.ca/scm/wiki/_media/certificate_origin_template.pdf|A Self-signed CO Template]] for importing to Canada when applicable Index: * Chapters 1, 5 ---- ====== Day 3 ====== ===== Learning Objectives ===== ==== Import ==== * The steps in importation (pp. 28-33) * The various methods for reporting (pp. 192-6) * [[https://www.cbsa-asfc.gc.ca/import/menu-eng.html|Importing goods into Canada]] - Government of Canada - (a portal) * [[https://www.cbsa-asfc.gc.ca/import/guide-eng.html|Importing commercial goods into Canada]] - Government of Canada - (a step by step guide) - Preparing to import - [[https://www.cbsa-asfc.gc.ca/import/guide-2-eng.html|Classifying your goods]] - [[https://www.cbsa-asfc.gc.ca/import/guide-3-eng.html|Determining duties and taxes]] - [[https://www.cbsa-asfc.gc.ca/import/guide-4-eng.html|Shipping and reporting your goods]] - [[https://www.cbsa-asfc.gc.ca/import/guide-5-eng.html|Getting your goods released]] - [[https://www.cbsa-asfc.gc.ca/import/guide-6-eng.html|After your goods are released]] * [[https://www.cbsa-asfc.gc.ca/import/guide-7-eng.html|More information]] * [[https://www.cbsa-asfc.gc.ca/import/release-dedouanement-eng.html#p214_17746|Release on minimum documentation (RMD)]] - Government of Canada ==== Export ==== * [[https://www.cbsa-asfc.gc.ca/services/export/menu-eng.html|Exporting commercial goods]] - Government of Canada - (a portal) * [[https://www.cbsa-asfc.gc.ca/services/cers-scde/get-started-intro-eng.html | Exporting commercial goods]] - Government of Canada - (a portal to Canadian Export Reporting System (CERS)) * [[https://www.cbsa-asfc.gc.ca/services/export/guide-eng.html|Exporters’ guide to reporting]] - Government of Canada - (a step by step guide to exporting goods) * [[https://laws-lois.justice.gc.ca/eng/regulations/SOR-81-543/page-1.html | Area control list (revoked?!)]] * [[https://laws-lois.justice.gc.ca/eng/regulations/SOR-89-202/page-2.html#h-918672 | Export control list]] (p. 102, 197) === Export Permits === * General and individual export permits (p. 102) * [[https://www.canada.ca/en/services/business/permits/federallyregulatedbusinessactivities/exportpermitsrestrictions.html|Export permits and restrictions]] - Government of Canada * [[https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-107/FullText.html | General Export Permit No. 12 — United States Origin Goods]] - Government of Canada Index: * Ch. 1, 2, 6, 7, 10 ---- ====== Day 4 ====== ===== Learning Objectives ===== ==== Documents ==== * Bill of lading (p. 22) * [[https://laws-lois.justice.gc.ca/eng/acts/B-5/index.html | Bills of Lading Act]] * CCI (Canada Customs Invoice, pp. 22-77) and CC (Commercial Invoice, p. 27) * [[https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/ci1-eng.html | CI1 – Canada Customs Invoice]] * [[https://cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html|CBSA Invoice Requirements]] * [[https://cbsa-asfc.gc.ca/publications/forms-formulaires/b3-3-eng.html | Form B3-3]] accounting document (pp. 129-141) * [[https://cbsa-asfc.gc.ca/publications/forms-formulaires/b2-eng.html | B2 form]] (p. 165) ==== Terminology ==== * [[https://www.cbsa-asfc.gc.ca/security-securite/seizure-saisie-eng.html|Seizures]] (p. 127) * [[https://www.cbsa-asfc.gc.ca/import/codes/menu-eng.html|Sufferance Warehouses]] (pp. 40-1) Index: * Ch. 2, 7, 8 ---- ====== Day 5 ====== * Final exam * Assignment 1 and 2 are due today