A friend of yours has started a small workshop in Rwanda and asked you if she could send her handmade products to Canada. You agreed to help her out to figure out the taxes and tariffs that might apply to her products.

She is planning to export handmade footwear made out of leather. She has a farm in which she grows livestocks, processes all the products that are made from the farm, and prepares the leather. Everything happens in her workshop. If everything goes well, then she can package the finished products, label them according to the Canadian regulations, and ship them to Canada.

She wants to know how to calculate any applicable tariff and how to deal with the Canadian Customs.

Answer the following questions

1. Can she produce Certificate of Origin? How? What will her Certificate of Origin look like?
2. Explain the applications of the specific Rules of Origin that applies to her products (i.e. the tariff treatment that applies to her country and her particular product)
3. How much tariff does she need to pay for her products? Why?
4. Why does Canada have the Least Developed Country Tariff? What is LDCT supposed to achieve?
5. What if she later decides to export eggs to Canada on the side (fresh eggs: of the species Gallus domesticus for breaking purposes only)? Would her tariffs be the same as the footwear? Explain.