In Groups of 2 answer the 2 below questions. This should be completed on a word document and submitted by email. This assignment is worth 10% of your final grade. You will need to back each element/factor with relevant Customs legislation.

1. As a customs broker or customs consultant, please list and discuss ten elements or factors of advise you would give to an importer, with respect to importing commercial goods into Canada. (2 marks each - 1 for the element and 1 for your reasoning) 20 marks
2. Further, please list five most important sections of the Customs Act that your importer should be aware and be cognitive of while acting on behalf of an importer and explain why you feel this section is the most important.