D11-11-3, Advance Rulings for Tariff Classification

August 12, 2019

This memorandum outlines the Canada Border Services Agency’s (CBSA) program for issuing advance rulings for tariff classification under paragraph 43.1(1)(c) of the Customs Act.

In Brief

This memorandum has been revised to include:

updates on the policy regarding the postponement of the effective date of an advance ruling and situations where an advance ruling will not be issued and the request rejected;
new policies on the retention, disposal and the returning period of the advance ruling request (and/or supporting literature and/or sample) to the applicant;
clarification on the 120 day service standard when the CBSA requests samples for laboratory analysis;
clarification on an advance ruling request for a conditional relief tariff item; and,
new procedures for the exchange of information by email between the applicant or their agent and the CBSA.

This memorandum is available in its entirety on the CBSA website.

Topic(s)

Acts & Regulations

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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