Starpucks Canada Inc.

– B2 Exercise

“Starpucks Canada Inc” is a large importer of commercial grade coffee and tea brewing machines.
Starpucks Canada Inc is located in Vancouver, British Columbia. A purchase order for 100
industrial use coffee machines was issued to Starpuck’s primary American supplier - Cuisnhart
Grind & Brew. The shipment arrived in Canada and Caffie Pott, the Import Manager at College
Customs Brokers completed the accounting package.

An error was made on the original B3. The total air freight costs for this shipment was $1370.00
USD. Originally, it was believed that this cost was invoiced separately. Such was not the case. The
freight cost had been built into the final selling price of the coffee machines.

The currency conversion rates on the date of direct shipment was $1.00 USD = $1.345 CAD

Additional Information:

Customs Broker Address:

College Customs Brokers

Vancouver International Airport
113-5000 Miller Road,
Richmond, BC V7B 1K6

Legislative Authority: assigned by student

Task

You, an employee of College Customs Brokers, are required to complete a Canada Customs
Adjustment Request (B2) for this shipment using the below (page 2) original B3 and other
information provided.

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