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Questions
1. Explain all the methods accepted and proposed by the CBS to valuate the goods that are imported into Canada. Explain each of these methods and give at least one example for each one.
2. Where is explained how and in which cases each of the methods are applied mention the specific sections or chapters. Do the vendor or the importer have any additional rights, or is the CBSA decision final?
3. If the goods imported into Canada cannot be evaluated normally which will be the procedures that CBSA can adopt and why. Explain different procedures and give an example.
4. What is the purpose of GIR and CGIR? Explain GIR 5 (a) and (b). What is the norm that you need to apply if there is a difference between the Canadian description of the good and an international description of the same good? Which norm prevail?
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