1. What is the difference between Customs duty and GST? 2. When will importers to use deductive value method. Please give one example on how you calculate the value of the imported goods by using deductive value method (you may make up numbers on all different costs). 3. During the import process, what should be included in the accounting information when submitting to CBSA? 4. What can a licensed Customer broker do for the client during importation into Canada? If the information prepared to CBSA has false statement, who will be responsible? 5. What is the Customs Tariff, what is Tariff classification number. How do you relate these with Customs Duties