The 2022 Annotated Customs Act by Kiselbach 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 applied the legislation, and
- A comprehensive index of 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 preface with comments on the impact of the COVID-19 pandemic on Canada’s customs system
- An updated bibliography
- An updated list of Customs D Memoranda
- CUSMA Rules of Origin for Casual Goods Regulations, SOR/2020-156
- CUSMA Rules of Origin Regulations, SOR/2020-155
- CUSMA Tariff Preferences Regulations, SOR/2020-157
- Determination of Country of Origin to mark Goods (CUSMA Countries) Regulations, SOR/94-23
Additional case law, including
- R. v. Canfield, 2020 ABCA 383
- AGC v. Honey Fashions Ltd., 2020 FCA 64
- Fluor Canada Ltd. et al. v. Supreme Group LP et al., 2020 FCA 58
- Husteel Co. Ltd. v. AGC et al., 2020 FC 430
- Neptune Wellness Solutions v. CBSA, 2020 FCA 151
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
- Proceeds of Crime (Money Laundering) and Terrorist Financing Act, S.C. 2000, c. 17
- Excise Tax Act, R.S.C. 1985, c. E-15 (Selected sections)
Updates to the following regulations
- Cross-border Currency and Monetary Instruments Reporting Regulations, SOR/2002-412
- Export Allocations Regulations, SOR/2017-173
- Expert Permits Regulations (Non-strategic Products), SOR/2017-174
Regulations Defining “EU country or other CETA beneficiary,” SOR/2017-178