custom issues & procedures

Question 23 (1 point) Duty paid goods returned to Canada are: Not subjected to duty and taxes because they have been transhipped into Canada via a third-party country that has a trade agreement with Canada. Subject to full duty and taxes. Not subject to duty because they are Canadian origin goods. O Not subject to duty because they were imported previously into Canada, provided they are not advanced in value or improved. Question 24 (1 point) The Harmonized System was developed by the following international organization