This page is related to [[Customs]] ====== Assignment 1 ====== A friend of yours has started a small workshop in Rwanda and asked you if she could send her handmade products to Canada. You agreed to help her out to figure out the taxes and tariffs that might apply to her products. She is planning to export handmade footwear made out of leather. She has a farm in which she grows livestocks, processes all the products that are made from the farm, and prepares the leather. Everything happens in her workshop. If everything goes well, then she can package the finished products, label them according to the Canadian regulations, and ship them to Canada. She wants to know how to calculate any applicable tariff and how to deal with the Canadian Customs. ===== Answer the following questions ===== - Can she produce Certificate of Origin? How? What will her Certificate of Origin look like? - Explain the applications of the specific Rules of Origin that applies to her products (i.e. the tariff treatment that applies to her country and her particular product) - How much tariff does she need to pay for her products? Why? (Give the exact 10-digits tariff treatment classification number that applies to this case) - Why does Canada have the //Least Developed Country Tariff//? What is LDCT supposed to achieve? - What if she later decides to export eggs to Canada on the side (fresh eggs: of the species //Gallus domesticus// for breaking purposes only)? Would her tariffs be the same as the footwear? Explain (Give the exact 10-digits tariff treatment classification number that applies to this case) ====== Resources ====== You will need to read and understand, at least, the following sources: * [[https://cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2023/html/tblmod-7-eng.html | Customs Tariff T2023-7]] * [[https://cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/ldct-tpmd-eng.html | Guide to the Least Developed Country Tariff]] (for instance, to know about Proof of Origin, and etc.) * [[https://laws-lois.justice.gc.ca/eng/regulations/SOR-2013-165/FullText.html | General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations]] * [[https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2022/html/countries-pays-eng.html | List of countries and applicable tariff treatments]] * [[https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2022/html/admin-eng.html | List of abbreviations and symbols]] * [[https://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 Memorandum D11-4-4]] * [[https://cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/ldct-tpmd-eng.html | Guide to the Least Developed Country Tariff]] ++++ Extras | Helpful hints and clues: * Customs Tariff 2023 * Section I, Chapter 4: Eggs * Section VIII, Chapter 42: leather * Section XII, Chapter 64: Footwear * [[https://inspection.canada.ca/importing-food-plants-or-animals/food-imports/food-specific-requirements/eggs-or-processed-egg-products/eng/1541610726574/1541610726802 | Overview: importing eggs or processed egg products]] * [[https://cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html | Memorandum D10-18-6]] subsection 12: “within access commitment” vs. “over access commitment” * [[https://laws-lois.justice.gc.ca/eng/acts/E-19/page-5.html#docCont | Permits and Certificates]] subsection 8.3: the import permit for intergovernmental arrangement or commitment * [[https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html | Memorandum D10-18-1]] subsection 135: Eggs and Egg Products ++++ ====== Your checklist before you submit ====== ++++Pre-flight checklist | * No coloured-text * No cover image * Cover page must include: * course name; * assignment number and title; * instructor’s name; * student’s First and Last name; * student number; * date; and * word-count. * Address all 5 questions * Answer all questions in detailed paragraphs (no one-liners; detailed explanations are needed) * Table of Contents must be included * Paper’s length range: min 600, max 1000 words, excluding the covers, TOC, repeated questions, block-quotes, and the bibliography (out-of-range papers will lose at least 10 marks) * Use headings and subheadings (do NOT rewrite each question in the “Headings.” That is not what headings are for). Heading numbers **must** correspond to the question numbers * Citations: [[https://www.zotero.org/styles?q=annotated|APA annotated bibliography]], in-line citations, and an [[citation#annotate_your_bibliography_references | annotated bibliography]] (the paper will be rejected if these are incorrect or incomplete) * Page numbers ++++ ====== Written Report Marking Scheme ====== ++++The marking scheme | ^ Criteria ^ Marks ^ | Cover-page includes assignment title, instructor’s name, course & assignment name, student’s first and last name, student number, date, word count, subheading numbers correspond to the questions and Table of Contents is included | 2 | | Response to Q1 | 8 | | Response to Q2 | 18 | | Response to Q3 | 28 | | Response to Q4 | 8 | | Response to Q5 | 18 | | Extensive, valid, literature/library research from reliable sources in addition to the textbook (‘Google search’ is not a source, no Wikipedia articles), [[https://www.zotero.org/styles?q=annotated|APA annotated biblio. style]] in-line citations, an [[citation#annotate_your_bibliography_references | annotated bibliography]], correct format and structure followed (read [[citation]] for more info.) | 14 | | Correct spelling / proper grammar | 4 | | TOTAL POSSIBLE MARKS | 100 | | ANY form of plagiarism (e.g. any text from a not-credited source, any uncited block-quote, any uncited paraphrase, any text borrowed from your classmate’s paper, etc.) Maximum amount of quotes in your paper must not exceed 70%. Violations will be reported to the campus director immediately. | -100 | | Late submission (penalty; mark deduction per day) | -20% | ++++ ====== Submitting Your Written Report ====== * Share a digital copy of your final paper with me via Google Docs (use my gmail address) * Day 5 is the last day for this assignment (there will be a penalty for late submissions)