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