The learning outcomes for this specific assignment is:

• Discuss the existing customs tariffs structure and the forms used for declarations of goods received.
• Review the SACU customs agreement
• Discuss the classification of goods for customs
• Discuss the importance of Ports operations and development in the global supply chains and economic development
• Understand the essential factors in Developing successful logistics hubs

QUESTION 1 (25 MARKS)

Visit a clearing agency of your choice, and advise on the below.

a) The suppliers of Protea flowers in South Africa gave CJ Flowers Company an option to choose between CIP and CPT Incoterms to include in the shipping contract.

CJ Flowers Company approached you for advice regarding these terms. Evaluate these two terms and recommend the best term to use in the shipping contract? [5 marks]

b) CJ Flowers Co. opts to transport the goods with the truck. The manager of CJ Flowers Co. is required by the customs authority to submit documents for the declaration and customs clearance process. However, he does not know the types of documents to submit. Advice the CJ Flowers Co. manager on six primary documents appropriate for the customs clearance process of this shipping transaction. [5 marks]

c) Easy-track freight forwarding services have a licensed to clear goods for customs purposes. One of their customer Tek wholesalers has declared their clothing consignments as shoes to reduce duties. They also negotiated with their suppliers to falsify their invoices for a lower value. Upon investigation, the customs official has established the above facts are accurate. Discuss the consequences? [8 marks]

d) Mention any three international organizations (regulating bodies) and discuss how each organization directly impacts the trading activities in Namibia? [7 marks]