Professional Development Modules

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• Canadian Harmonized System of Tariff Classification
• Understanding NAFTA
• Valuation
• Refunds
• AMPS (Administrative Monetary Penalty System) - UPDATED!
• Export Documentation and Regulations
• Tax on Imported Goods and Services - NEW!

A certificate of completion will be sent to the student upon completing any four of the seven modules.

For CCS designates, successful completion of one module is worth 20 CCS points.

Course Descriptions

All courses are offered online. Interactive quizzes are included in the courses. Enrolment is on a continuous intake basis and access to course material is provided for a maximum of 90 days, during which time the course and final examination must be completed.

Canadian Harmonized System of Tariff Classification

Students will:

• review the structure of the customs tariff;
• learn how tariff treatments affect the rate of duty;
• study and become familiar with the General Interpretive Rules; and
• learn how to determine the correct tariff classification for goods entering Canada.

Understanding NAFTA

Students will:

• receive detailed instruction on how to complete a Certificate of Origin;
• learn how to determine which origin criterion applies;
• learn how to determine the correct tariff treatment; and
• become familiar with the tariff shift and regional value content rules.

Valuation

Students will:

• review the six methods of valuation;
• learn how to apply the value for duty codes; and,
• receive detailed instruction on how to determine the correct value for duty.

Refunds

Students will:

• receive detailed instruction on how to complete form B2;
• become familiar with the time limits for filing refund claims;
• learn the self-adjustment process; and
• review the difference between a refund and a correction.

AMPS (Administrative Monetary Penalty System)

Students will:

• learn why AMPS was developed;
• learn how to appeal a penalty;
• receive information on how to prevent penalties; and
• become familiar with other enforcement measures.

Export Documentation and Regulations

Students will:

• understand what documentation may be needed prior to export and why;
• understand the exporter and carriers legal obligation to report exports to the CBSA;
• determine if an export permit is required; and
• be aware of penalties for non-compliance on exports.

Tax on Imported Goods and Services

Students will:

• understand the application of GST, HST, PST, and Excise Tax on imported goods;
• be able to assess the correct amount of tax on imported goods;
• become familiar with the application of tax on services associated with imported goods; and
• learn about the application of tax on goods imported by non-resident importers.

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