QUESTION 1

An importer is creating a Type 10 and 20 for a client looking to temporarily store their goods before being released. The Information for the transaction is described below:

Items being imported:

Lubricating oils for diesel engines (2710.19.91.20 U/M LTR MFN: 5%)

1 Sold @ $580 USD Propane containers (2711.12.10.00 U/M LTR MFN: 12.5%)

1 Sold @$920 USD

Duration of Time: 3 Years

Both items made in USA but NO CUSMA (MFN rates only, use the MFN rate provided for your calculations)

*1st transaction number going into warehouse: 26624-124512451

*2nd transaction number to get out of the warehouse: 26624-124512457

USexchange rate: 1.322 (D/S date of Jul 17)

US Port: 3241.... CBSA Office: 391....... Highway Mode of Trans.... warehouse 25

CCN: 7887 - 25984635

*****The Importer will process both items going into the warehouse, but will extract the propane container.

TASK:Using the information above,fill in the blanks in Type 10 & Type 20:

*****Be sure to label "blank" if the B3 field would normally have an empty space.

Type 10---- please fill in the blank following the same sequence, the format of each the blank is exact as B3 fields:

1. Total VFD (Field 9) ,

2. Currency (Field 17) ,

3. Time Limit (Field 18) (no space in between, e.g. 4 days should be 4D) ,

4. Lubricating Oils VFD (Field 37) ,

5. Lubricating Oils Customs Duties (Field 38) ,

6. Total (Field 51) ,

3 points

QUESTION 2

*****Be sure to label "blank" if the B3 field would normally have an empty space.

Type 20---- please fill in the blank following the same sequence, the format of each the blank is exact as B3 fields:

7. Total VFD (Field 9) ,

8. Direct Shipment Date (Field 16) ,

9. Currency (Field 17) ,

10. Propane Containers VFCC (Field 36) ,

11. Field 24 and 25 of the Propane Container ( use "/ " without space in between) ,

12. Propane Container GST (Field 42) ,

13. Warehouse No (Field 44) ,

14. Cargo Control No. (Field 45) ,

15. Total (Field 51)

4.5 points

QUESTION 3

Make a Canada Customs Coding Document B3 from the following information and the attached Canada Customs Invoice ci1_CCI_B3&B2 Exercise.pdf

Type: AB

Transaction # 13888435667549

Office: 480

Mode of Transport: 1

Date of Release: July 15th, 2022

Exchange Rate: 1.3037

Cargo Control # 057-123456789

No preferential Tariff treatment applies

France (FR) is a Most-Favored-Nation Country

The 2 parties involved with this transaction are related

TASK: Using the information above, answer the below B3 Form questions:

***(Keep two decimals, even if they are zeros)

1. F31 VFD Code ,

2. F36 VFCC ,

3. F37 VFD ,

4. F38 Duties ,

5. F42 GST ,

6. F45 Cargo Control Number ,

7. F46 Carrier Code ,

8. F51 Total Payable ,

4 points

QUESTION 4

Upon Review, the product received is Bird food instead of cat food. Therefore, the Harmonized Tariff number was incorrect. The proper HS # should have been 2309.90.39.35. The duty rate is free for this HS#. Make a Canada Customs Adjustment Request B2 to reflect the new Harmonized Tariff number.

B2 Transaction # 13888435667560

Date of Accounting: July 16^th, 2022

GST # of GDD Imports is 123456789RT0001

You work for:

Seneca Customs Brokers

1750 Finch Ave East

Toronto Ontario

M2J 2X5

416-291-5050

***This is conitinous B2 quesitons based on the previous B3.

9. F21 as claimed ,

10. F32 as accounted ,

11. F32 as claimed ,

12. F36 as accounted ,

13. F36 as claimed ,

14. F38 ,

15. F45 ,