Plain meaning
A federal statute governing the importation and exportation of goods, customs reporting, valuation, accounting, enforcement, and appeals.
Key points
- The Act works with the Customs Tariff and related regulations.
- Importers generally must report goods, account for duties and taxes, and keep supporting records.
- The Act includes rules for valuation, origin, marking, verification, penalties, seizures, and appeals.
- Customs decisions can affect GST/HST on importation, surtaxes, anti-dumping duties, and business costs.
Why it comes up
The Customs Act is central to tariff collection, border administration, trade compliance, and disputes over imported goods.