More on Customs Notice N - 413
24 June 2002
More on Customs Notice N - 413
Customs Notice N-413 states that, once paragraph 43.1(1)(c) of the Customs Act comes into effect, Advance Rulings will replace National Customs Rulings on issues of tariff classification. National Customs Rulings will continue to be issued by customs in cases where a request for tariff classification has not been made by an importer or his agent.
As members are aware, National Customs Rulings are currently published in D11-11-2. The CSCB has asked if Advance Rulings will be made available to the public once the new program comes into effect. The CCRA has advised that Advance Rulings will indeed be published, but National Customs Rulings will not. However, the format for publication of the Advance Notices has not yet been decided upon.