*PRE-ORDER, APPROX 4-6 BUSINESS DAYS* The 2026 Annotated Customs Act by Daniel Kiselbach 9781038205148 [ZZ]

Paperback, Thomson Reuters

The 2026 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

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

Additional case law including

• B. Erickson Manufacturing Ltd. V. Canada (Border Services Agency), 2023 FCA 37
• CBSA v. Danson Décor Inc., [2023] ETC 4500
• Charoen Pokphand Foods Canada Inc. v. CBSA, [2023] ETC 4506
• Prairies Tubulars (2015) Inc. v. Canada (Border Services Agency), 2022 FCA 38
• Michaels of Canada, ULC v. Canada (Attorney General), 2022 FC 1498
• Thompson v. Canada (Attorney General), 2022 FC 1739
• Coalision Inc. v. CBSA, [2022] ETC 4520
• Kilgour et al. v. AGC et al., [2022] ETC 4522
• N. Reshetnyak v. CBSA, 2023 ETC 509
• Nanoleaf Canada Limited v. CBSA, 2022 ETC 4527
• Rainbow Net & Rigging Limited v. CBSA, 2022 ETC 4538

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)