Only headings and tariff items at the same level are:

Comparable.

Not comparable.

Comparable if they are in different chapters.

Capable of cancellation

Which of the following best describes the Administrative Monetary Penalty System?*

1 point

It is a civil penalty regime designed to encourage compliance with customs legislation through the application of monetary penalties.

It is a penalty scheme in the Criminal Code that imposes fines.

It is a system of computerized checks and balances that applies to CBSA officers inland to ensure their compliance with national directives.

It is an inter-provincial body that oversees the penalties applied under the various highway traffic acts.

Goods originating in North Korea are entitled to ______ duty rates.*

1 point

GT

MFN

MFN and ASEAN

MFN and GPT

MFN and LDCT

Which of the following best describes the hierarchical system?*

1 point

It is the structural basis for the application of the definitions of prohibited importation.

It is the structure of the tariff whereby goods are ranked from lowest to highest level of manufacture, from least to most.

It is a policy for creating arbitrary categories of goods to be differently applied by each WCO country.

It is the system whereby the development of classification is accomplished on a randomized basis.

Casual goods acquired in the United States are deemed to originate in the United States and entitled to the United States tariff treatment (UST).*

1 point

True

False

The New Zealand tariff applies to goods if these conditions are in place:*

1 point

Fifty per cent or more of the cost of production is Australian or Canadian-based, the goods were finished in Australia in the form in which they are imported into Canada, and the goods are directly shipped with or without transhipment.

The goods are of 100 percent Australian origin and are transhipped to Canada via the United States.

Seventy-five percent or more of the goods are of either Canadian or Australian origin and the goods were shipped directly from Australia or in transit through the United States.

The percentage of Australian content for the goods must be, by proportion, capable of being discerned from the non-