The Consolidated Customs Statutes and Regulations, 2023 contains the latest legislation to advise importers on new developments in customs law.

Help your clients maintain efficient import/export operations and avoid costly fees and penalties with Consolidated Customs Statutes and Regulations 2023.

This edition contains the following legislation (selected sections), regulations, and other contents:

• Customs Act, R.S.C. 1985, c. 1 (2nd Supp.),
• Customs Tariff, S.C. 1997, c. 36,
• Excise Tax Act, R.S.C. 1985, c. E-15,
• Cultural Property Export and Import Act, R.S.C. 1985, c. C-51,
• Canada Border Services Agency Act, S.C. 2005, c. 38,
• Canadian International Trade Tribunal Act, R.S.C., 1985, c. 47 (4th Supp.),
• Customs and Excise Offshore Application Act, R.S.C. 1985, c. C-53,
• Excise Act, 2001, S.C. 2002, c. 22,
• Export Act, R.S.C. 1985, c. E-18,
• Export and Import of Rough Diamonds Act, S.C. 2002, c. 25,
• Export and Import Permits Act, R.S.C. 1985, c. E-19,
• Importation of Intoxicating Liquors Act, R.S.C. 1985, c. I-3,
• Proceeds of Crime (Money Laundering) and Terrorist Financing Act, S.C. 2000, c. 17,
• Select Luxury Items Tax Act, S.C. 2022, c. 10
• Special Import Measures Act, R.S.C. 1985, c. S-15,
• Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure), Can. Reg. 2004-99; and
• 60+ Regulations under the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.), Cultural Property Export and Import Act, R.S.C. 1985, c. C-51, Customs and Excise Offshore Application Act, R.S.C. 1985, c. C-53, and the Export and Import Permits Act, R.S.C. 1985, c. E-19,
• Information Circular IC06-1, Income Tax Transfer Pricing and Customs Valuation
• Information Circular IC13-3, Customs Collection Policies

The following legislation, regulations, and contents in this publication have been updated for this edition:

• Customs Act, R.S.C. 1985, c. 1 (2nd Supp.) Amended by 2021, c. 3, s. 11; and 2021, c. 23, ss. 209-217;
• Customs Tariff, S.C. 1997, c. 36 Amended by 2019, c. 22, s 1(2); SOR/2021-198, SOR/2021-270, SOR/2022-35; and 2022, c. 10, ss. 94-96, 161
• Excise Tax Act, R.S.C. 1985, c. E-15 Amended by 2021, c. 23, ss. 65-71; 2022, c. 5, ss. 14-19; and 2022, c. 10, ss. 25, 52, 53, 82, 140-145, 173(4)-(9)
• Canada Border Services Agency Act, S.C. 2005, c. 38 Amended by 2022, c. 10, s. 167
• Canadian International Trade Tribunal Act, R.S.C., 1985, c. 47 (4th Supp.) Amended by 2019, c. 22, s. 2(2); and 2022, c. 10 ss. 212-215
• Excise Act, 2001, S.C. 2002, c. 22 Amended by 2021, c. 23, ss. 74-77; by 2021, c. 23, ss. 117-125.
• Export and Import of Rough Diamonds Act, S.C. 2002, c. 25 Amended by SOR/2022-115
• Export Permits Regulations, SOR/97-204 - Amended by SOR/2020-71 s 3
• Proceeds of Crime (Money Laundering) and Terrorist Financing Act, S.C. 2000, c. 17 Amended by 2021, c. 23, ss. 160-163, 166-169, 171-175, 182; 2021, c. 23, ss. 159, 164, 165, 170, 180, 181, 185.
• Special Import Measures Act, R.S.C. 1985, c. S-15 Amended by 2022 c. 10, ss. 191-206
• Special Import Measures Regulations, SOR/84-927 Amended by SOR/2022-160

Updates have also been made to the CBSA forms List.