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Customs Automated Reference Library (CARL)

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(aussi disponible en français)

Customs Automated Reference Library (CARL) - This product is available in the following media types: Internet CollectionFor customs and trade professionals who do not require the Harmonized System Explanatory Notes issued by the World Customs Organization. Includes Commodity Tax News and TaxMatters@EY newsletters.

Customs Automated Reference Library (CARL) includes access to the following title(s):

ItemItem no.PriceQuantity
Internet CollectionAnnual Internet Subscription   
Initial Office License (3 users)
Additional User License (1 user)
add to cart   
Prices may change without notice. User license policies

View brochure

CARL 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

The only full-text searchable source of all customs-related CPA Canada Commodity Tax Symposium papers from 1991 to date.

Forms, publications, and rulings

  • Forms — All relevant customs forms released by CBSA, most available 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.


  • 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.

Store entry last updated: July 2019

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