Customs Automated Reference Library (CARL Plus) |  |
 | CARL Plus provides importers and customs brokers accurate, up-to-date customs information that’s easily searchable. Contains all relevant legislation, the complete Customs Tariff and schedules, administrative materials, case law and findings by Canadian courts and tribunals, selected US and international materials such as NAFTA legislation and US tariff and customs rulings, as well as the Compendium of Classification Opinions and the Harmonized System Explanatory Notes issued by the World Customs Organization. Includes TaxMatters@EY and Commodity Tax News newsletters. |
Customs Automated Reference Library (CARL Plus) includes access to the following title(s):
CARL Plus contains:
Case law
Full Text — All customs decisions from the Canadian International Trade Tribunal, the federal courts, and the Supreme Court of Canada, from 1989 to date. Also includes SIMA cases and findings.
CPA Canada Commodity Tax Symposium Papers
All customs-related CPA Canada Commodity Tax Symposium papers from 1991 to date. Presentations provide coverage on customs hot topics, policy and compliance initiatives, and case law and jurisprudence.
Forms, publications, and rulings
- Forms — All relevant customs forms released by CBSA, many in a fillable PDF format
- Publications — Current and historical customs notices, D Series memoranda, guides, and pamphlets
- Rulings — Advance rulings for tariff classification released by CBSA.
Legislation
- Customs Act
- Customs Act Regulations (including those relating to CCFTA, CIFTA, NAFTA, and other free trade agreements signed by Canada)
- Customs Tariff (including current and historical List of Tariff Provisions) — Future duty rates under the preferential tariff treatments have been added to the current List of Tariff Provisions.
- Customs Tariff Regulations
- Special Import Measures Act (SIMA) and Regulations.
Related legislation
- Canada Border Services Agency Act
- Canadian International Trade Tribunal Act
- Canadian International Trade Tribunal Regulations and Rules
- Charter of Rights and Freedoms
- Criminal Code
- Cultural Property Export and Import Act
- Customs and Excise Offshore Application Act
- Export Act
- Export and Import of Rough Diamonds Act
- Export and Import Permits Act
- Financial Administration Act (s. 23 only)
- Free trade agreement implementation acts
- Importation of Intoxicating Liquors Act
- Interpretation Act
- North American Free Trade Agreement Implementation Act
- Proceeds of Crime (Money Laundering) and Terrorist Financing Act
- Softwood Lumber Products Export Charge Act, 2006
- Tax Court of Canada Act
- World Trade Organization Agreement Implementation Act.
US and international materials
- Canadian free trade agreements — NAFTA, as well as all other free trade agreements signed by Canada.
- US Harmonized Tariff Schedule (current and historical)
- US Rulings from 1995 to date
- World Trade Organization Agreement
- EY Trade Watch — A quarterly newsletter prepared by EY’s Global Trade professionals that outlines key legislative and administrative developments for customs and trade around the world.
WCO materials (CARL Plus only)
Explanatory Notes — The Harmonized System forms the basis of the List of Tariff Provisions of the Canadian Tariff. The current version of the Harmonized System Explanatory Notes issued by the World Customs Organization (WCO) is particularly important considering the many changes introduced every five years with each new edition, as well as regular updates from the WCO. The Canadian International Trade Tribunal consults these explanatory notes for its decisions, and the federal court of appeal says the notes should be followed unless there is a sound reason to do otherwise. CARL Plus includes the most recent edition (2017) explanatory notes, as well as the archived notes (which can be useful when contesting a CBSA redetermination covering previous years).
Compendium of Classification Opinions — Tariff classification opinions adopted by the WCO and listed in harmonized system heading numerical order. The WCO's classification opinions must be taken into consideration when interpreting the headings and subheadings in the List of Tariff Provisions of the Canadian Tariff.
Store entry last updated: July 2019 |
