CUSTOMS SPECIALIST QUESTIONS AND ANSWERS
GRADED A+
✔✔C271 - ✔✔CUSTOMS BROKER FAILED TO KEEP COPIES OF ALL DOCUMENTS
RELATING TO THEIR BUSINESS.
✔✔ACCOUNT IDENTIFIER: CORPORATE INCOME TAX - ✔✔RC
✔✔ACCOUNT IDENTIFIER: IMPORT/EXPORT - ✔✔RM
✔✔ACCOUNT IDENTIFIER: PAYROLL DEDUCTIONS - ✔✔RP
✔✔ACCOUNT IDENTIFIER: CHARITY - ✔✔RR
✔✔ACCOUNT IDENTIFIER: GST - ✔✔RT
✔✔ACCOUNT IDENTIFIER: INFORMATION RETURN - ✔✔RZ
✔✔A COMPANY ISSUED CHEQUE MAY BE USED AS A FORM OF SECURITY FOR
A CUSTOMS BROKER LICENSE:
TRUE OR FALSE? - ✔✔FALSE
✔✔A CORPORATION IS ELEGIBLE TO APPLY FOR A CUSTOMS BROKERS
LICENSE IF THEY INCORPORATED IN EITHER CANADA OR THE USA:
TRUE OR FALSE? - ✔✔FALSE - THEY MUST BE INCORPORATED IN CANADA
✔✔THE CBSA MAY REFUSE TO ALLOW A CUSTOMS BROKER TO TRANSACT
BUSINESS ON BEHALF OF AN IMPORTER IF THE PROOF OF AUTHORITY IS NOT
PRODUCED WITHIN ________ DAYS. - ✔✔5
✔✔AN IMPORTER OR EXPORTER MAY ONLY HAVE ONE ACCOUNT IDENTIFIER
UNDER EACH CRA PROGRAM:
TRUE OR FALSE? - ✔✔FALSE - THEY MAY HAVE MULTIPLE ACCOUNT
IDENTIFIERS.
✔✔AN INDIVIDUAL IS ELIGIBLE FOR A CUSTOMS BROKERS LICENSE IF THEY
ARE AT LEAST _________ YEARS OF AGE - ✔✔18
✔✔THE _________ AUTHORIZES A CUSTOMS BROKER TO UNDERTAKE
SPECIFIC WORK ON BEHALF OF A CLIENT AT THE REQUEST OF THAT CLIENT. -
✔✔GAA
, ✔✔A CUSTOMS BROKER WHO IS NOT LICENSED AT A CUSTOMS AREA MAY
USE THE ELECTRONIC LONGROOM SERVICES TO SUBMIT PAPER ENTRIES IN
THAT AREA:
TRUE OR FALSE? - ✔✔FALSE
✔✔ A CCS IS NOT (2 ANSWERS) - ✔✔A LICENSED CUSTOMS BROKER OR
REGULATED BY THE GOVERNMENT
✔✔CCS - ✔✔CERTIFIED CUSTOMS SPECIALIST
✔✔CSCB - ✔✔CANADIAN SOCIETY OF CUSTOMS BROKERS
✔✔GAA - ✔✔GENERAL AGENCY AGREEMENT
✔✔STC - ✔✔STANDARD TRADING CONDITIONS
✔✔ACCOUNT IDENTIFIER: RC - ✔✔CORPORATE INCOME TAX
✔✔ACCOUNT IDENTIFIER: RM - ✔✔IMPORT/EXPORT
✔✔ACCOUNT IDENTIFIER: RP - ✔✔PAYROLL DEDUCTIONS
✔✔ACCOUNT IDENTIFIER: RR - ✔✔CHARITY
✔✔ACCOUNT IDENTIFIER: RT - ✔✔GST
✔✔ACCOUNT IDENTIFIER: RZ - ✔✔INFORMATION RETURN
✔✔A COMPLETE BUSINESS NUMBER (BN) HAS _____ CHARACTERS - ✔✔15
✔✔CRA - ✔✔CANADA REVENUE AGENCY
✔✔CARM - ✔✔CBSA ASSESMENT AND REVENUE MANAGEMENT
✔✔CBSA - ✔✔CANADA BORDER SERVICES AGENCY
✔✔ONLY A CUSTOMS BROKER MAY ACT ON BEHALF OF MORE THAN ONE
IMPORTER: TRUE OR FALSE? - ✔✔TRUE
✔✔HOW DO YOU BECOME A CCS? (2 ANSWERS) - ✔✔1. COMPLETE THE CCS
COURSE AND PASS THE FINAL EXAM
2. CHALLENGE THE CCS EXAM
GRADED A+
✔✔C271 - ✔✔CUSTOMS BROKER FAILED TO KEEP COPIES OF ALL DOCUMENTS
RELATING TO THEIR BUSINESS.
✔✔ACCOUNT IDENTIFIER: CORPORATE INCOME TAX - ✔✔RC
✔✔ACCOUNT IDENTIFIER: IMPORT/EXPORT - ✔✔RM
✔✔ACCOUNT IDENTIFIER: PAYROLL DEDUCTIONS - ✔✔RP
✔✔ACCOUNT IDENTIFIER: CHARITY - ✔✔RR
✔✔ACCOUNT IDENTIFIER: GST - ✔✔RT
✔✔ACCOUNT IDENTIFIER: INFORMATION RETURN - ✔✔RZ
✔✔A COMPANY ISSUED CHEQUE MAY BE USED AS A FORM OF SECURITY FOR
A CUSTOMS BROKER LICENSE:
TRUE OR FALSE? - ✔✔FALSE
✔✔A CORPORATION IS ELEGIBLE TO APPLY FOR A CUSTOMS BROKERS
LICENSE IF THEY INCORPORATED IN EITHER CANADA OR THE USA:
TRUE OR FALSE? - ✔✔FALSE - THEY MUST BE INCORPORATED IN CANADA
✔✔THE CBSA MAY REFUSE TO ALLOW A CUSTOMS BROKER TO TRANSACT
BUSINESS ON BEHALF OF AN IMPORTER IF THE PROOF OF AUTHORITY IS NOT
PRODUCED WITHIN ________ DAYS. - ✔✔5
✔✔AN IMPORTER OR EXPORTER MAY ONLY HAVE ONE ACCOUNT IDENTIFIER
UNDER EACH CRA PROGRAM:
TRUE OR FALSE? - ✔✔FALSE - THEY MAY HAVE MULTIPLE ACCOUNT
IDENTIFIERS.
✔✔AN INDIVIDUAL IS ELIGIBLE FOR A CUSTOMS BROKERS LICENSE IF THEY
ARE AT LEAST _________ YEARS OF AGE - ✔✔18
✔✔THE _________ AUTHORIZES A CUSTOMS BROKER TO UNDERTAKE
SPECIFIC WORK ON BEHALF OF A CLIENT AT THE REQUEST OF THAT CLIENT. -
✔✔GAA
, ✔✔A CUSTOMS BROKER WHO IS NOT LICENSED AT A CUSTOMS AREA MAY
USE THE ELECTRONIC LONGROOM SERVICES TO SUBMIT PAPER ENTRIES IN
THAT AREA:
TRUE OR FALSE? - ✔✔FALSE
✔✔ A CCS IS NOT (2 ANSWERS) - ✔✔A LICENSED CUSTOMS BROKER OR
REGULATED BY THE GOVERNMENT
✔✔CCS - ✔✔CERTIFIED CUSTOMS SPECIALIST
✔✔CSCB - ✔✔CANADIAN SOCIETY OF CUSTOMS BROKERS
✔✔GAA - ✔✔GENERAL AGENCY AGREEMENT
✔✔STC - ✔✔STANDARD TRADING CONDITIONS
✔✔ACCOUNT IDENTIFIER: RC - ✔✔CORPORATE INCOME TAX
✔✔ACCOUNT IDENTIFIER: RM - ✔✔IMPORT/EXPORT
✔✔ACCOUNT IDENTIFIER: RP - ✔✔PAYROLL DEDUCTIONS
✔✔ACCOUNT IDENTIFIER: RR - ✔✔CHARITY
✔✔ACCOUNT IDENTIFIER: RT - ✔✔GST
✔✔ACCOUNT IDENTIFIER: RZ - ✔✔INFORMATION RETURN
✔✔A COMPLETE BUSINESS NUMBER (BN) HAS _____ CHARACTERS - ✔✔15
✔✔CRA - ✔✔CANADA REVENUE AGENCY
✔✔CARM - ✔✔CBSA ASSESMENT AND REVENUE MANAGEMENT
✔✔CBSA - ✔✔CANADA BORDER SERVICES AGENCY
✔✔ONLY A CUSTOMS BROKER MAY ACT ON BEHALF OF MORE THAN ONE
IMPORTER: TRUE OR FALSE? - ✔✔TRUE
✔✔HOW DO YOU BECOME A CCS? (2 ANSWERS) - ✔✔1. COMPLETE THE CCS
COURSE AND PASS THE FINAL EXAM
2. CHALLENGE THE CCS EXAM