### Lesson Plan: Customs and Excise Authority
#### Subject: Commerce
#### Level: Senior Secondary 1
#### Duration: 60 minutes
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#### Lesson Objectives:
By the end of the lesson, students will be able to:
1. Understand the role and functions of Customs and Excise Authorities.
2. Identify the types of duties imposed by Customs and Excise Authorities.
3. Discuss the importance of these authorities in international trade and revenue generation.
4. Explain the process of goods clearance through customs.
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#### Materials Needed:
- Whiteboard and markers
- Projector and laptop
- Presentation slides on Customs and Excise Authorities
- Printed handouts of key terms and definitions
- Case study materials
- Sample customs declaration forms
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#### Lesson Procedures:
**1. Introduction (10 minutes)**
- Begin with a short discussion to engage students. Ask:
- "What do you know about Customs Authorities?"
- "Have you or anyone you know ever had to pay customs duties?"
- Explain the significance of the day's topic and its relevance to both commerce and everyday life.
**2. Presentation (15 minutes)**
- Show slides detailing:
- Definition of Customs and Excise Authorities.
- Functions and responsibilities of these authorities.
- Types of duties: Import duty, Export duty, Excise duty.
- Importance in trade, security, and government revenue.
- Highlight key points and provide real-world examples.
**3. Interactive Activity: Case Study (15 minutes)**
- Divide students into small groups.
- Provide each group with a case study about a company importing goods.
- Each group will read the case study and answer questions related to:
- Applicable duties
- The process of clearing goods through customs
- The importance of compliance with customs regulations
**4. Practical Exercise (10 minutes)**
- Distribute sample customs declaration forms.
- Guide students through the process of filling out the forms.
- Address any questions or uncertainties.
**5. Group Discussion (5 minutes)**
- Bring the class back together.
- Discuss findings from the case studies.
- Emphasize the practical application of customs knowledge in business.
**6. Summary and Q&A (5 minutes)**
- Recap the lesson’s key points.
- Encourage students to ask questions and clarify any doubts.
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#### Assessment:
- Observe group interactions and participation.
- Review the accuracy of filled customs forms during the practical exercise.
- Conduct a quick quiz at the end of the class (either verbal or written) to assess understanding.
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#### Homework:
- Assign students to write a brief essay on the impact of customs duties on international trade.
- Include at least one real-world example or case study.
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#### Resources for Further Reading:
- Textbook chapters on international trade and government revenue.
- Online articles about customs procedures and regulations.
- Government websites with detailed customs guidelines.
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#### Reflection:
After the lesson, ask students for feedback on what they found most and least useful. Reflect on their engagement level and understanding to plan future lessons more effectively.
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This lesson plan aims to provide a comprehensive and interactive approach to understanding Customs and Excise Authorities, balancing theoretical knowledge with practical application to ensure student engagement and learning.