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Customs Legislation and Regulations

This section contains electronic copies of a consolidation of regulations made under the Customs Act and Customs Tariff for the importation and disposition of goods.

These documents have no official or legal sanction. They are intended solely for convenience of reference of CBSA officials or any person involved in the importation of goods. To interpret and apply the terms and conditions of a regulation, refer to the official copy in the Canada Gazette, Part II.




Last updated: 2005-06-03 Top of page
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Important notices