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Consolidated Customs Statutes and Regulations 2019
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The Consolidated Customs Statutes and Regulations 2019 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 2019.

New in this edition

This edition incorporates amendments made as part of cannabis legalization, including amendments under the Cannabis Act, S.C. 2018, c. 16 (Bill C-45); An Act to amend the Criminal Code […], S.C. 2018, c. 21 (Bill C-46); and the Budget Implementation Act, 2018, No. 1, S.C. 2018, c. 12 (Bill C-74).

For this edition, we have also added several additional pieces of legislation, including:

  • Canada Border Services Agency Act, S.C. 2005, c. 38
  • Canadian International Trade Tribunal Act, R.S.C. 1985, c. 47 (4th Supp.)
  • Excise Act, 2001, S.C. 2002, c. 22. (selected sections)
  • Proceeds of Crime (Money Laundering) and Terrorist Financing Act, S.C. 2000, c. 17
  • Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure), Can. Reg. 2004-99
  • Bill C-21, An Act to amend the Customs Act, as passed by the House of Commons June 20, 2018

 Also updated in the 2019 edition:

  • 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 (selected sections)
  • 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
  • Special Import Measures Act, R.S.C. 1985, c. S-15
  • Special Import Measures Regulations, SOR/84-927
  • List of Customs D Memoranda
  • List of Canada Border Services Agency Forms
  • CRA Information Circulars: 06-1 and 13-3 added
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