DOCUMENTATION REQUIRED

1. Prepare a commercial invoice for the sale. The total value of the shipment must be greater than $2500. It is sold in US dollars. You can research a form online that you prefer.
2. Prepare a bill of lading. Use today as a ship date and estimate what you think the net and gross weight and dimensions for the shipment are. You can research a B/L form online that you prefer. (e.g. Day and Ross)
3. Complete a Canada Customs Invoice. opens in new window
4. Complete a Cargo Control Document A8A. opens in new window Search for document on site.

5. Complete a Canada Customs Coding Form B3. The US/CAN exchange rate will be based on an approximation of the current rate. Determine how many B3 forms you will need.

**Note you will need 1 B3 for each country of origin and each separate Tariff Treatment**

See course links for tariff tables and trade info.

Fill in the appropriate boxes and calculate the duty and taxes. Use the example on pg. 81 of text as a guide.

B3-3 - Canada Customs Coding Form opens in new window

Coding of B3 Documents for Tariff treatment and country codes

Memorandum D17-1-10 opens in new window

Answer the following regarding the Canada Customs Coding Form B3

1. Explain how your item fits the tariff classification you chose 2. Show all of your calculations regarding duty and taxes payable 3. Suggest to your client possible ways to reduce the amount of duty that is being charged

Complete a NAFTA certificate opens in new window for the one product of US origin.

7. In addition to the documents you created, respond to the following questions in your presentation:

1. Display all forms and documents that you produced for your shipment, for each go through each of the relevant fields you filled in.
2. Explain the purpose and importance of each one of these documents.
3. Why is it important for this process to be followed?
4. Explain several ways a customs broker can help an importer.