: LEGISLATION

Course Code: CAP $1019$

Course Name: Customs Administration and Procedures

In$-$Class Activity: Legislation

ACTIVITY RATIONALE & DESCRIPTION:

$1.$ The main acts administered by the CBSA that affect the importation of goods are:

$2.$ Customs Act

$3.$ Customs Tariff

$4.$ The Excise Act, $2001$

$5.$ The Excise Act

$6.$ The Excise Tax Act

$7.$ The Special Import Measures Act

Please focus on a small piece of the legislation as the scope of these documents can be quite lengthy.

ACTIVITY STEPS: $/30$

$1.$ Choose one of the topics listed above.

$2.$ Provide an overview of the act. Briefly highlight the key points. $(10$ Marks$).$

$3.$ Explain why the act was introduced. $(10$ Marks$).$

$4.$ Who does this act impact? $(10$ Marks$).$

$5.$ Prepare a $5-$minute PowerPoint presentation to be presented at the end of class.

$6.$ Submit your presentation to Moodle for grading. Each student in the group must upload the presentation.