Canadian Farm Machinery Ltd. entered into a contract with High Seas Transportation, which set out the responsibilities of High Seas in delivering 100 tractors to Argentine Produce Inc. Argentine has not yet paid for the tractors. This document will set out information by which customs officials will be able to set the tariff classification and the applicable rate.

Question

Quizplus · Accepted Answer

The document described seems to be a contract for the delivery of goods and not a customs declaration form, which is what customs officials would use to determine tariff classifications and applicable rates.