Publication Year


ISBN: 9781552213612-01

Categories: , ,

The Customs Act

From: Canada's Laws on Import and Export


Description of the important provisions of the Customs Act governing the basic obligations to report goods to customs, to make due entry of them, and to pay applicable duties and taxes.



Mohan Prabhu

Mohan Prabhu worked as a senior counsel with the Canadian Department of Justice prior to his retirement, and in that capacity gained experience in regulatory matters, especially in the fields of bankruptcy, environment, and customs and excise. He was the architect of the federal administrative monetary penalties system adopted in 1995, first by Agriculture and Agri-Food Canada and subsequently by Revenue Canada (Customs and Excise), Environment Canada, and other federal departments.