CTM107 - Transborder and Customs Procedures

Outline info
Last revision date 2018-06-14 10:41:54.644
Last review date 2018-07-16 00:15:00.699

Subject Title
Transborder and Customs Procedures

Subject Description
This subject focuses on the rules and regulations of the Canada Border Services Agency. The main focus is on the principles of tariff classification, duties and taxes due on importations, as well as the documentation required to trade goods into Canada.

Credit Status
One full credit. (This subject replaces CTM103)

Learning Outcomes
Upon successful completion of this subject the student will be able to:

1. Describe the Canadian structure of the Harmonized System Code.
2. Compare the various tariff treatments and free trade agreements described under the Customs Tariff.
3. Apply the correct tariff treatment when NAFTA-eligible goods are crossing the border.
4. Explain methods used to determine value for duty based on the WTO modes of valuation.
5. Describe the appropriate use of the various forms, certificates and documentation required to present a customs entry by following the current procedures of the CBSA.
6. Complete the appropriate customs documentation required to import and export commercial goods outlined by the CBSA.
7. Explain the different methods to account for export goods and the forms and software available.
8. Describe the CBSA customs release methods available and the advantages of Customs Self Assessment (CSA).
9. Calculate the appropriate rates of customs duties and taxes using the Customs Tariff and Customs Tax Law.
10. Generate a Canada Customs Coding Form (B3) by applying the theory of Customs Tax Law using applicable software tools.
11. Analyze the various functions of a sufferance and bonded warehouse.
12. Explain the uses of a B2 form, E29B and Carnets, based on the type of importation.
13. Categorize restrictions applicable to imported goods based on the different Canadian agencies involved in the importation process.
14. Describe how the advantages of PIP affects traders and how the AMPS penalty system is administered by the CBSA.
15. Describe the different software systems approved by the CBSA, which are used by the importers, customs brokers and carriers.

Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.

To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on http://library.senecacollege.ca for further information regarding cheating and plagiarism policies and procedures.

All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at student.conduct@senecacollege.ca.

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.


Topic Outline

  • Customs and Excise Law
  • Customs Tariff
  • General Rules of Interpretation
  • Valuation and the importance of product origin and reporting
  • Canadian Free Trade Agreements
  • Customs Release Systems
  • Consumption Entries
  • Bonded and Sufferance Warehouse Entries
  • Temporary Importations: E29B’s and Carnets
  • Invoicing (Canada Customs Invoice) and B3 coding form
  • Adjustments (Refunds and Drawbacks)
  • Enforcement and Other Government Departments
  • Export Reporting and Logistics processes

Mode of Instruction
A combination of teaching methods will be utilized which may include lectures, case studies, discussions, group and individual work.

This subject is delivered online. This may involve the use of digital materials and/or a text, group discussions, interaction with your instructor and online activities.

Prescribed Texts
Traditional Classroom and Online Delivery:
Instructor Hand-outs  

Reference Material

Required Supplies
Online Delivery: 
Adobe Reader

Promotion Policy

Grading Policy
A+ 90%  to  100%
A 80%  to  89%
B+ 75%  to  79%
B 70%  to  74%
C+ 65%  to  69%
C 60%  to  64%
D+ 55%  to  59%
D 50%  to  54%
F 0%    to  49% (Not a Pass)
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online (http://www.senecacollege.ca/academic-policy) or at Seneca's Registrar's Offices.

Modes of Evaluation
Assignments are due on the dates specified. Should extenuating circumstances arise, please contact your instructor prior to the assignment due date so that an appropriate course of action can be established. Late assignments may be subject to a penalty of up to 10% per week and will not generally be accepted beyond two weeks from the due date.

In cases of cheating or plagiarism, the College Academic Policy will prevail. Please ensure that all assignments and reports are properly documented.

Students are referred to the following website for Seneca College Library style guides, Academic Honesty Policy and Copyright guidelines:  http:/senecacollege.ca/library

Dates for evaluations are specified in the weekly schedule addendum to this outline. The evaluation process may include, but is not limited to, tests, exams, assignments or presentations. Any absences or missed submissions due to medical or other reasons must be supported by medical or other appropriate documentation within one (1) week of the due date. The faculty and program area must be notified immediately in the event of a missed evaluation. Upon acceptance of the documentation, the weighting of the missed deliverable will normally be applied to the final exam.

English Competency
The ability to communicate effectively is essential for success in business. Therefore, you must demonstrate English competency in this course in both oral and written work. Ensure your written work includes correct sentence structure, spelling and punctuation. Always spell check, edit and proofread your work.

Grading is based on the following marking scheme:

In-Class (amended fall 2014)

Quiz (2) @ 15% each 30%
Mid Term Test 30%
Final Exam 40%

Discussion Assignments - 4 @ 5% 20%
Assignment #1 20%
Assignment #2 20%
Final Exam* 40%

*Final Exam for Online Delivery:  The final exam must be written at the Test Centre of the College at which you registered.  If you are unable to do so, please make alternative arrangements through the College at which you registered.  All the academic policies of the College at which you registered apply.  This includes, but is not limited to policies related to grading, supplemental exams, deferred exams and accommodations.


Program Manager:
Danielle Mercier

Approved by: Jeff McCarthy