1.01 Purpose of the Handbook -

This is a Canadian Customs Compliance Handbook, intended to provide the reader with an overview of legal and administrative issues addressed on a day-by-basis by customs compliance professionals.

The Handbook focuses exclusively on Canadian customs compliance issues, and therefore does not address any foreign customs compliance issues.

The Handbook contains material dealing with the regulation of imports into, and exports from, Canada. It does not deal with Canadian export control issues except in a very summary fashion.

It has been drafted with forethought that the reader may make use of all or parts of it but, in any event, will not treat the Handbook as necessarily comprehensive for all Canadian customs compliance needs. Rather, the astute compliance professional will prepare, or have prepared, a companion Customs Compliance Manual and/or Standard Operating Procedure Manual tailored to the particular business and administrative processes of the importer/exporter.

The Handbook is not intended to be legal advice or a substitute for legal advice. The compliance professional who utilizes this Handbook should consult specialized Canadian legal advisors, such as the authors, should questions arise from a review of the contents of this Handbook, and/or to ensure the professional is equipped with the most up-to-date information available.

This Handbook is up to date as of the date of its publication. It is the intention of the authors to offer an annual update to the marketplace.