This course is one-week long.

• Assignment 1 25%
• Assignment 2 25%
• Daily activities 10%
• Final exam 40%

• See Customs

• A1 due on day 5
• Details of the assignment 1

• A2 due on day 5 (yes, both are due on the same day)
• Details of the assignment 2

These resources will help you with your course and your assignments

• The roles of players in international trade (Chapter 1)
  • Canada Border Services Agency (CBSA) - Government of Canada - (a portal)
  • Licensed Customs Brokers - Government of Canada
• The role of the Canada Border Service Agency

• Administrative Monetary Penalties (AMPs) (Chapter 7)
• Import and Export Permits (see Export and import controls)

• Customs Departmental Memoranda (D-memos)
• Customs Notices

Index:

• Chapters 1, 6, 7, 10

• The Customs Act
• The Excise Act
• The Excise Act, 2001
• The Excise Tax Act
• Special Imports Measures Act

• List of Countries and Applicable Tariff Treatments
• Guide to the Least Developed Country Tariff (LCDT). Specially note the Definition. Thanks to Hala for pointing this out! 🤗

• 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

• De Minimis: Ensure a level playing field for retailers in Canada
• What are Canada’s de minimis thresholds for courier shipments? - (May 2020)
• Canada’s New Courier De Minimis Thresholds Under CUSMA

• Place of Direct Shipment - Government of Canada - Memorandum D13-3-4
• Direct Shipment of Goods Regulations - Government of Canada

• Origin of goods - Government of Canada
• 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)
  • Certificate of origin - Wikipedia
  • Proof of Origin of Imported Goods - Government of Canada
  • Proof of Origin of Imported Goods Regulations - Government of Canada
  • Guidelines of Certificate of Origin (PDF). An excellent, detailed explanation of CO that applies to Canada as well as other countries around the world

• B239 - Free Trade Agreement – Certificate of Origin
• The Canada-United States-Mexico Agreement: What importers need to know – Certifying the origin of goods
• Origin procedure under CUSMA
• Canadian Chamber of Commerce for CO document certification when exporting from Canada

• A Self-signed CO Template for importing to Canada when applicable

Index:

• Chapters 1, 5

• The steps in importation (pp. 28-33)
• The various methods for reporting (pp. 192-6)

• Importing goods into Canada - Government of Canada - (a portal)
• Importing commercial goods into Canada - Government of Canada - (a step by step guide)
  1. Preparing to import
  2. Classifying your goods
  3. Determining duties and taxes
  4. Shipping and reporting your goods
  5. Getting your goods released
  6. After your goods are released
  • More information
• Release on minimum documentation (RMD) - Government of Canada

• Exporting commercial goods - Government of Canada - (a portal)
• Exporting commercial goods - Government of Canada - (a portal to Canadian Export Reporting System (CERS))
• Exporters’ guide to reporting - Government of Canada - (a step by step guide to exporting goods)
• Area control list (revoked?!)
• Export control list (p. 102, 197)

• General and individual export permits (p. 102)
• Export permits and restrictions - Government of Canada
• General Export Permit No. 12 — United States Origin Goods - Government of Canada

Index:

• Ch. 1, 2, 6, 7, 10

• Bill of lading (p. 22)
  • Bills of Lading Act
• CCI (Canada Customs Invoice, pp. 22-77) and CC (Commercial Invoice, p. 27)
  • CI1 – Canada Customs Invoice
  • CBSA Invoice Requirements
• Form B3-3 accounting document (pp. 129-141)
• B2 form (p. 165)

• Seizures (p. 127)
• Sufferance Warehouses (pp. 40-1)

Index:

• Ch. 2, 7, 8

• Final exam
• Assignment 1 and 2 are due today