Customs automated reference library (CARL Plus): Canada’s leading comprehensive customs reference service
Experience the convenience of a complete, searchable library that helps you quickly classify goods, find applicable duty rates, establish correct value for duty and determine origin of imported goods.
CARL Plus provides importers and customs brokers with accurate, up-to-date customs information that’s easily searchable.
What will you find?
Canadian, U.S. and international materials, including:
- up-to-date Customs Tariff and other legislation
- case law
- D Memoranda and other government publications
- tariff classification rulings
- fillable forms
- CPA Canada Commodity Tax Symposium papers (exclusive)
- the World Customs Organization’s Harmonized System Explanatory Notes and Compendium of Classification Opinions
CARL Plus also includes the Commodity Tax News and TaxMatters@EY enewsletters.