The 2020 Annotated Customs Act

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Details and specs

The 2020 Annotated Customs Act is a resource on which professionals rely for the full text of Customs Act and regulations.

Written by experienced practitioners in the field, this convenient work contains:

  • Full text of the Customs Act and regulations, along with miscellaneous related legislation
  • Section-by-section commentary explaining the meaning of each provision and how it operates in practice
  • Concise digests for several cases providing summaries of how court and Tribunal decisions have interpreted and/or applied the legislation, and
  • A comprehensive index to the legislation, making the Act and regulations easily accessible.

Highlights in this work include the following case law, statutes and new regulations

  • Updates to the Customs Act, R.S.C. 1985, c. 1 (Second Supp.)
  • Updated commentary annotating the Customs Act
  • An updated bibliography
  • An updated list of Customs D Memoranda
Additional case law including
  • R. v. Heron, 2017 ONCA 441
  • Volpak Inc. v. Canada (Border Services Agency), 2017 FCA 72
  • R. v. Saikaley, 2017 ONCA 374
  • Labelle v. Canada (Border Services Agency), 2016 ONCA 187
  • BSH Home Appliances Ltd. v. Canada (Border Services Agency), 2016 FCA 135
  • ContainerWest Manufacturing Ltd. v. Canada (President of Border Services Agency), 2016 FCA 110

Updates to the following statutes

  • Canada Revenue Agency Act, S.C. 1999, c. 17
  • Export and Import Permits Act, R.S.C. 1985, c. E-19
  • Export and Import of Rough Diamonds Act, S.C. 2002, c. 25
  • Importation of Intoxicating Liquors Act, R.S.C. 1985, c. I-3

The addition of the following new regulations

  • CETA Export Allocations Regulations, SOR/2017-173
  • CETA Rule of Origin Regulations, SOR/2017-175
  • CETA Tariff Preference Regulations, SOR/2017-177
  • Export Permits Regulations (Non-strategic Products), SOR/2017-174
  • Regulations Defining "EU country or other CETA beneficiary", SOR/2017-178

Updates to the following regulations

  • Certification of Origin of Goods Exported to a Free Trade Partner Regulations, SOR/97-332
  • Designated Provisions (Customs) Regulations, SOR/2002-336
  • Exporters' and Producers' Records Regulations, SOR/97-71
  • Free Trade Agreement Advance Rulings Regulations, SOR/97-72
  • Passenger Information (Customs) Regulations, SOR/2003-219
  • Proof of Origin of Imported Goods Regulations, SOR/98-52
  • Refund of Duties Regulations, SOR/98-48
  • Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations, SOR/98-47

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