The 2020 Annotated Customs Act is a resource on which professionals rely for the full text of 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

• Updates to the Customs Act, R.S.C. 1985, c. 1 (Second Supp.)
• Updated commentary annotating the Customs Act
• An updated bibliography
• An updated list of Customs D Memoranda

• R. v. Heron, 2017 ONCA 441
• Volpak Inc. v. Canada (Border Services Agency), 2017 FCA 72
• R. v. Saikaley, 2017 ONCA 374
• Labelle v. Canada (Border Services Agency), 2016 ONCA 187
• BSH Home Appliances Ltd. v. Canada (Border Services Agency), 2016 FCA 135
• ContainerWest Manufacturing Ltd. v. Canada (President of Border Services Agency), 2016 FCA 110

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

The addition of the following new regulations

• CETA Export Allocations Regulations, SOR/2017-173
• CETA Rule of Origin Regulations, SOR/2017-175
• CETA Tariff Preference Regulations, SOR/2017-177
• Export Permits Regulations (Non-strategic Products), SOR/2017-174
• Regulations Defining "EU country or other CETA beneficiary", SOR/2017-178

Updates to the following regulations

• Certification of Origin of Goods Exported to a Free Trade Partner Regulations, SOR/97-332
• Designated Provisions (Customs) Regulations, SOR/2002-336
• Exporters' and Producers' Records Regulations, SOR/97-71
• Free Trade Agreement Advance Rulings Regulations, SOR/97-72
• Passenger Information (Customs) Regulations, SOR/2003-219
• Proof of Origin of Imported Goods Regulations, SOR/98-52
• Refund of Duties Regulations, SOR/98-48
• Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations, SOR/98-47

Biennial volumes supplied on standing order subscription.