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Learning Exercise 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, labels 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.


You will need to read and understand, at least, the following sources:

Thanks to Shima and Swati:

Answer the following questions

  1. Can she produce Certificate of Origin? How? What will her Certificate of Origin look like?
  2. Explain the applications of the specific Rules of Origin that applies to her products
  3. How much tariff does she need to pay for her products? Why?
  4. Why does Canada have the Least Developed Country Tariff? What is LDCT supposed to achieve?
  5. 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.

Your checklist before you submit

  • 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: IEEE format, in-line citations, and a bibliography
  • Page numbers

Written Report 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 Consents 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, library research from reliable sources in addition to the textbook (no ‘Google search’, no Wikipedia articles), IEEE style in-line citations, IEEE style bibliography, correct format and structure followed 14
Correct spelling / proper grammar 4
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 10%, cited or not. 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 3 is the last day for this assignment (there will be a penalty for late submissions)
customs_learning_exercise_1.txt · Last modified: 2021/07/10 17:46 by Eric Bright