Border Services BRS 301 Assignment # 1
You are working as a Border Services Officer in the secondary inspection area. An Ontario plated vehicle is referred to secondary. The driver is a resident of Canada, 35 years of age, and has been absent 8 days. He has a female companion with him who is a resident of the USA. She is 30 years of age and is staying 1 week. The resident has declared the following:
1. two (2) bottles of alcohol (1 rum: 1.14 litres; 1 vodka: 1.14 liters)
2. 1.5 cartons of cigarettes (300 cigarettes)
3. 200 tobacco sticks
4. $1,200.00 television set as goods to follow
5. an antique farming implement for his personal collection, (not actual use) value $500.00
6. the 2015 Dodge Charger he is driving, value: $20,000.00
7. A stuffed monkey paw shaped into an ashtray.
The female declares the following:
1. a bouquet of cut flowers
2. 3 grams of medical marijuana for personal use (she has a USA permit exempting her for health reasons)
3. her Tabby cat, aged 3 years
4. 1 case of beer (24 cans)
5. an urn containing the ashes of her deceased mother (no death certificate).
6. a box of fireworks she will be using on Canada Day
7. a 30-day supply of the pain killer Percocet in an unmarked container
8. a $50 bottle of wine to be given as a gift.
Answer the following questions, elaborating on your answers (may be in point form):
1. For the purposes of personal exemptions what are the two tariff numbers that are applied in relation to the personal goods declared by the resident? (2 marks)
2. How much alcohol is the resident entitled to import duty-free? (1 mark)
3. Assume the car he is importing is admissible. What Government Department is this good enforced on behalf of? (1 mark)
4. Is the non-resident allowed to import her medical marijuana for her personal use? (1 mark? Which government department is this enforced on behalf of? (1 mark) Which D Memo covers this situation? (1 Marks)
6. Are cut flowers allowed into Canada? (1 mark). Why/Why not? (1 mark)
7. Can the traveler import the urn containing cremated remains? Why/Why not? (2 marks)
8. Is the non-resident allowed to bring in her cat? (1 mark) What are the requirements? (1 mark) Which government department is this enforced on behalf of? (1 mark).
9. Is the non-resident allowed to import her Percocet? (1 mark) What are the requirements? (4 marks)
10. If the non-resident was to have declared 1 carton of cigarettes and 1 case of beer, what would she be allowed to import duty free presuming it is for her own consumption? (2 mark)
11. How many cartons of cigarettes (200 cigarettes), can the resident import duty and tax free? (1 mark)
12. What is the name of the document used by CBSA to document goods to follow? (1 mark) When does the resident have to complete this document as part of his declaration? (1 mark)
13. If the resident only had the farming implement for use on his farm, can he use his exemption and why/why not? (2 marks)
14. Is the resident allowed to import the amount of tobacco he has declared duty-free? What is he allowed? (2 marks)
15. What are the options for any traveler who imports amounts over their personal exemption? (2 marks)
16. Is the ashtray imported by the traveler admissible into Canada? What options does the traveler have if it was declared? (2 marks)
17. If the non-resident traveler did not declare their alcohol or tobacco, what options would they have? (2 marks)
18. Which Section and Legislative Act allow provides the authority to:
• examine goods that have been imported (including conveyances) (1 mark)
• take samples (1 mark)
19. Which Section & Act requires a traveler to declare all articles acquired for importation into Canada whether purchased or received as gifts, or purchased at a duty-free shop, either abroad or in Canada on returning to Canada. (2 Marks)
20. How should the bottle of wine the non-resident be treated (dutiable status)? Is it allowed entry duty-free or not? Why? (2 Marks).
/40 (20% of final grade)
