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
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