The 2024 Annotated Customs Act is a resource on which professionals rely for the full text of the 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

Additional case law including

Updates to the following statutes

Canada Border Services Agency Act, S.C. 2005, c. 38
Canada Revenue Agency Act, S.C. 1999, c. 17
Customs and Excise Offshore Application Act, R.S.C. 1985, c. C-53
Proceeds of Crime (Money Laundering) and Terrorist Financing Act, S.C. 200, c. 17
Mutual Legal Assistance in Criminal Matters Act, R.S.C. 1985, c. 30 (4^th Supp.)
Special Economic Measures Act, S.C. 1992, c. 17
Select Luxury Items Tax Act, S.C. 2022, c. 10, s. 135

Updates to the following regulations

Certification of Origin of Goods Exported to a Free Trade Partner Regulation (SOR/97-332)
Cross-border Currency and Monetary Instruments Reporting Regulations, (SOR/2002-412)
Customs Sufferance Warehouses Regulations (SOR/86-1065)
Exporters’ and Producers’ Records Regulation (SOR/97-71)
Free Trade Agreement Advance Rulings Regulations (SOR/97-72)
Proof of Origin of Imported Goods Regulations (SOR/98-52)
Refund of Duties Regulations (SOR/98-48)
Storage of Goods Regulations (SOR/86-991)
Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations (SOR/98-47)
Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure) (SOR/2004-99)

Books

The 2024 Annotated Customs Act