Advance Rulings for Tariff Classification
D11-11-3, Advance Rulings for Tariff Classification
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.
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.