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customs > Part 3 > Flashcards

Part 3 Flashcards

1
Q

Under what authority does the Governor in council establish the import control list?

A

Section 5.(1) of the Export and Import Permits Act

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2
Q

Which of the following is not on the import control list? firearms weapons alcohol, textile and apparel items, argricultural products.

A

alcohol

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3
Q

Which form is used to apply for an import permit?

A

EXT1466

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4
Q

The use of preferential duty rates accorded under the Tariff Preference Level (TPL) is a benefit under.

A

North American Free Trade Agreement (NAFTA), Canada-Chile Free Trade Agreement (CCFTA) and the Canada-Costa Rica Free Tade Agreement (CCRFTA).
– CKFTA/CCRFTA/NAFTA

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5
Q

______ is responsible for allocating quota for goods under a TQR.

A

Foreign Affairs, Trade and Deveopment Canada (DFATD).

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6
Q

_____ provides for thye application of customs duty at a certain rate to imports of a particular good up to a specified quantity.

A

A Tariff Rate Quota (TRQ).

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7
Q

What is the billing period, in respect of commercial goods?

A

is the period that begins on the 25th day of a month and ends on the 24th day of the following month. It includes the day on which the goods are accounted for, and the last day that they are required to be accounted for.

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8
Q

when do goods that have been released under courier/low value shipment program accounted for.

A

no later then the 24th day of the month following the month in which the goods are released.

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9
Q

when do goods imported by mail and delivered by canada post, canada post will remit duties and taxes that they have collected from importers upon delivery of the goods.

A

no later then the last business day of the month following the month in which the release period ended.

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10
Q

what does section 33 of the customs act state?

A

Section 33 of the Customs Act states the following:

  1. (1) In prescribed circumstances, goods may be released prior to the payment of duties
    levied on them.
(2) If goods are released under this section, the person who accounted for the goods under
subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.

(3) In subsection (2), “duties” does not include the duties levied under
(a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with
subsection 21.1(2) of that Act; or
(b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in
accordance with subsection 21.2(3) of that Act.

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11
Q

. Under certain prescribed conditions section 32(2) of the Customs Act allows goods to be
released prior to their accounting. This process is otherwise known as ___________.

A

interim accounting

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12
Q

___________ provides for the application of customs duty at a certain rate to imports of a
particular good up to a specified quantity

A

A Tariff Rate Quota (TRQ)

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13
Q

What is the minimum amount of security required for a customs broker to transact business at
all CBSA offices in Canada?

A

$25,000 CAD

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14
Q

Who is responsible for administering the Export and Import Permits Act (EIPA)?

A

The Trade Controls & Technical Barriers Bureau

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15
Q

In which situation does the mode of transport field on a Voluntary B3 have to be completed?

A

When the goods in the shipment are valued at greater than $2500 CAD and exported
from the US

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16
Q

What is the minimum security requirement for an importer to transact business at one customs office.

A

$250

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17
Q

does an importer of unconditionally duty free and tax free goods (including GST) have to post security?

A

no

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18
Q

what is the minimum security requirement for an importer to transact business at all customs offices in CAnada?

A

$5000.00

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19
Q

For importers who are resident in Canada, security for the release of goods prior to the payment of duties and taxes is based on?

A

their average monthly duties and taxes (less the GST), up to a maximum of $10 million

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20
Q

For importers who are non-resident, security for the release of goods prior to payment of duties
and taxes is based on?

A

their average monthly duties and taxes (including GST), up to a maximum of $10 million.

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21
Q

For customs brokers, security for the release of goods prior to the payment of duties and taxes is based on?

A

average monthly duties and taxes (including GST) up to a maximum of $10 million.

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22
Q

The minimum security required for release of goods prior to the payment of duties and
taxes, by a customs broker transacting business at one customs office, is?

A

$5,000.00.

23
Q

Importers and customs brokers who wish to release goods at all ports in Canada must

A

have security for all customs offices in Canada. Once security has been issued, a five-digit security identification number is assigned by CBSA to the security holder. These digits are the first five.

24
Q

In order to reduce the amount of security required, customs brokers may choose to do one of the following:

A

– make interim payments throughout the month to reduce their outstanding monthly balance;

– arrange for some clients to obtain their own security and make their payments for duties
and taxes directly to the Receiver General; or,

– arrange for some clients to assume the responsibility of paying the GST, with the broker providing security and payment for the balance of the clients’ duties and taxes.

25
Q

In general, goods imported temporarily under tariff item 9993.00.00 must be exported from Canada within ______________ of the date of the reporting of the goods

A

18 months

26
Q

On a Canada Customs Invoice, field 23 (iii) is completed when _______________.

A

export packing has been included in the amount shown in field 17

27
Q

The ___________ is the weight of goods excluding the packaging or the container.

A

net weight

28
Q

Goods released under the courier/low value shipment program are accounted for no later then the ____ day of the month following the month in which the goods were released.

A

24th

29
Q

section 19 of the customs tariff requires that goods be marked with their country of origin. – true - fales

A

true

30
Q

requests for changes to RMD information are made on form?

A

A48

31
Q

if goods values at an amount greater tan $2500 cad are released in error under the courier/lvs program, form b3, type V must be submitted within ____ days of the release.

A

five

32
Q

b3 ______ is used to voluntarily account for goods that have been released and reported but not accounted.

A

type H

33
Q

for high value shipments accounting data must be to CBSA within _____ days and in what format?

A

For high value shipments, accounting data must be presented in hard copy or transmitted electronically, and accepted by CBSA, within five business days of the date the goods were released. The accounting period starts on the first business day after release and does not include Saturdays, Sundays, and federal and provincial holidays.

34
Q

There are several (5) types of B3 accounting documents.

A

Type AB – Final accounting for goods that have been released

Type C – Final accounting for:

(a) release of goods prior to the payment of duties and taxes (if security has been posted); or
(b) release of goods and payment of duties and taxes.

Type F –
Consolidated entry for goods that were released under the Courier/LVS Program.

Type H –
Supplementary B3. Used to voluntarily account for goods that have been released and reported, but not accounted for at time of final accounting. For example, a line may have been inadvertently omitted from the original B3 accounting document.

Type V –
Voluntary B3. Used to voluntarily account for goods that were delivered without having been released.

35
Q

______ of the customs act provides the legislative requirement to account for imported googds.

A

Section 32

36
Q

Tariff item __________ applies to commercial samples imported from a NAFTA country, chile, colombia, costa rica, honduras, korea, panama or peru.

A

9990.00.00

37
Q

If an E29B is completed by hand, it can be submitted on legal or letter sized paper. true/False

A

false

38
Q

in general all goods being temporarily imported as long as they are not being imported for sale, lease, further manufacturing or processing, will qualify for duty free entry under tariff item _____.

A

9993.00.00

39
Q

The courier imports remission order applies to goods with a value that does not exceed ______.

A

$20.00 cad

40
Q

a B3 _____ is used to request release, account for goods, and pay duty, all at the same time.

A

type C

41
Q

Importers or customs brokers who do not pay duties and taxes owing by the date they are due are subject to contravention number ______ under the administrative monetary penalty system.

A

C336

42
Q

for customs brokers, security for the release of goods prior to the payment of duties and taxes is based on average monthly duties and taxes (including GST) up to a maximum of ____

A

$10 million

43
Q

air carriers and freight fwders where applicable are required to transmit cargo conveyance and supplementary data to CBSA at least _____ hours prior to arrival at the first point of arrival in canada

A

4 hours

44
Q

AMPS contravention _______ applies to marking infractions.

A

C377

45
Q

AMPS contravention _____ applies when an impoort permit is not provided for goods which require a permit.

A

C071

46
Q

Which process takes place when EXCAPS is not available/

A

Importers and brokers may submit a paper copy of the release request to obtain release of the goods.

47
Q

in order to have the goods marked at their premises and if the premises are not already an existing warehouse the importer must fill out form _____

A

E401

48
Q

In order to determine whether a general import permit is required you must consult the?

A

handbook of export and import commodity codes.

49
Q

what automated system is used by DFATD to transport permit information to CBSA?

A

An automated system called EXCAPS (Foreign Affairs/Customs Automated Permit System) is in place to allow the transmission of permit information directly from DFATD to CBSA This eliminates the need for importers or brokers to present hard copy permits to CBSA when requesting release of goods requiring a permit.

50
Q

For commercial goods, either the importer or his customs broker must post security to allow the release of goods prior to the payment of duties, Security can be in the form of:

A

cash
a certified cheque

a transferable bond issued by the Government of Canada

a bond issued by

    • company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada
    • a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act
    • a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established
    • a credit union as defined in subsection 137(6) of the Income Tax Act, or
    • a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province, or
    • a credit card
51
Q

____ of the customs act allows for goods to be released prior to the payment of duties and taxes.

A

section 33

52
Q

the accounting period for high value shipments includes federal and provincial holidays. true/false

A

false

53
Q

an E29B can be submiteed to CBSA electronically

A

false

54
Q

an export and importer act (eipa) file number can be transferred from one person to another truce/false

A

false

customs (5 decks)

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