Canadian Customs Law provides an overview of the laws, cases, and policies that govern customs in Canada. It features an overview of the fundamental Canadian requirements relating to the importation and exportation of goods. Extensive references to legislation, cases, and policies are set out in footnotes, checklists, and appendices.

Strategies and precedents for dealing with practical matters such as investigations, audits, verifications, voluntary disclosures, and appeals are also discussed.

Topics in this work include:

• Customs laws relating to duties and taxes
• Civil enforcement, penalties, and appeals
• Customs Act offences and Non-Customs Act offences
• Jurisdiction of the Canada Border Services Agency (CBSA) and Royal Canadian Mounted Police (RCMP)
• Anti-money laundering legislation
• Verifications and audits and verifications and investigations
• Intellectual property and international trade
• Imported goods and GST
• Acts related to exports
• Corruption of Foreign Public Officials Act
• Softwood Lumber Products Export Charge Act, 2006