McGill CustomsIssues.ppt [Mode de compatibilit ])

CUSTOMS ISSUES

THE ROYAL INSTITUTION FOR THE ADVANCEMENT OF LEARNING

MCGILL UNIVERSITY

Table of Contents

Introduction 1. Role and Services of the Customs Broker 2. Importer's Responsibilities

Declaration of the goods Description of the goods Import Permits/Licenses Temporary Imports Re-importation of exported goods

3. Customs Clearance ? Overview

HVS / LVS Penalties NAFTA

4. Exports ? Summary Conclusion | Questions

Training Session intended for McGill University

2

INTRODUCTION

Training Objectives Customs' Key Elements

3

Training Objectives

Provide you with :

A general overview of the main activities of the Customs Brokerage

An awareness of laws and regulations governing the importation of goods into Canada; and of exporting goods from Canada

A basic comprehension of the responsibilities that an importer and its Customs Broker must jointly assume in order to ensure compliant customs operations

Training Session intended for McGill University

4

Customs' Key Elements

Customs rests on 4 distinctive pillars -

Pillar 1

Pillar 2

Pillar 3

Pillar 4

Customs Tariff

Classification

(HS Codes)

Country Of

Origin

(Manufacturing)

Value

(VFD)

Audit Trail

(Proof of ...)

Training Session intended for McGill University

5

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download