MEMORANDUM D11-11-3

Ottawa, April 1, 2003

ADVANCE RULINGS FOR TARIFF CLASSIFICATION

This Memorandum outlines the Canada Customs and Revenue Agency's (CCRA) program for advance rulings for tariff classification issued under paragraph 43.1(1)(c) of the Customs Act, effective April 1, 2003.

Tariff classification rulings issued in response to a request by an importer, non-resident exporter or producer, or a person authorized to account for imported goods pursuant to paragraph 32(6)(a) or subsection 32(7) of the Customs Act are now covered by the Tariff Classification Advance Ruling Program and no longer fall within the scope of the National Customs Ruling (NCR) Program. Customs-initiated rulings on tariff classification remain in the NCR Program. Valid NCRs for tariff classification will continue to be honoured by the CCRA.

TABLE OF CONTENTS

• Guidelines and general information
• Definition
• Who May Request an Advance Ruling
• How to Apply for an Advance Ruling
• Acquiring an Advance Ruling for Goods on the Import Control List (ICL)
• Acquiring a Ruling for the Textile Reference
• Prohibited Goods
• Exclusions/Situations in Which Advance Rulings Will Not Be Issued
• Precedence
• Application of an Advance Ruling
• Modification or Revocation of an Advance Ruling
• Effect of Modification or Revocation of an Advance Ruling
• Disputes of Advance Rulings - General
• Disputing an Advance Ruling Under Subsection 60(2) of the Customs Act
• Disputing Both an Advance Ruling and a Re-determination
• Disputing an Advance Ruling and Submitting Refund Applications
• Appeals to the Canadian International Trade Tribunal (CITT)
• Reliance on Advance Rulings by Others
• Confidentiality
• Publication of Rulings
• Processing of Requests for Advance Rulings
• Appendix A - Legislation
• Appendix B - Proposed Tariff Classification Advance Rulings Regulations
• Appendix C - Content of Tariff Classification Advance Ruling Requests and Requests for Reviews
• Appendix D - Textile Input Samples
• Appendix E - Addresses of Customs Regional Offices
• References

GUIDELINES AND GENERAL INFORMATION

Definition

1. A tariff classification advance ruling is a written statement on the tariff classification of a product, issued to a person by the CCRA under paragraph 43.1(1)(c) of the Customs Act (the Act).

Who May Request an Advance Ruling

2. Pursuant to the proposed Tariff Classification Advance Rulings Regulations, an importer in Canada, a non-resident exporter or producer of the goods in question, or a person who is authorized to account for the imported goods in question pursuant to paragraph 32(6)(a) or subsection 32(7) of the Act, may apply for an advance ruling on those goods. For the purposes of this memorandum, the person who requested the ruling will be referred to as the client.

How to Apply for an Advance Ruling

3. Clients should apply for an advance ruling at least 120 days before the date of importation of the goods. Clients may also apply for an advance ruling for goods that are imported on an on-going basis.

4. An advance ruling request must be in the form of a letter and should contain all the information requested in Appendix C. It is the responsibility of the client to provide the CCRA with complete and accurate information. Failure to provide all the necessary information may result in a delay or the inability to issue an advance ruling. Misinformation will result in the cancellation of an advance ruling.

5. Each request should be restricted to an individual product. However, a tariff classification request involving a range of similar goods will be considered if it can be shown that the goods in question are so similar that a decision on goods of one kind applies to other kinds of goods. (i.e., a request on the classification of goods that are simple variations in colour, size, etc., where such variations do not affect the classification.) The decision to allow this type of advance ruling request will be at the discretion of the CCRA.

6. The advance ruling request should be delivered or sent by registered mail to the customs Client Services office in the appropriate customs region. If the client has an office in Canada, the request should be sent to the customs regional office in which the client's office is located. If the client does not have an office in Canada, the request should be sent to the customs regional office that serves the area where the importations will occur, or that serves the area where most of the importers or potential importers of the product are located. The CCRA will redirect the request if required and will inform the client of the office that will be handling the request. The addresses of the customs regions are listed in Appendix E. The letter should be marked "Attention: Tariff Classification Advance Ruling Request."

7. All requests for an advance ruling must be submitted in English or French and must be signed by the client or a person authorized by the client to make the request. The person who signs the request must have knowledge of the issues raised in the request. The CCRA retains the right to reject the request if these conditions are not fulfilled.

8. If the client is aware of any request for re-determination (dispute) or advance ruling on an identical or similar good that the CCRA has not yet ruled on, the client must specifically inform the CCRA of this request or ruling.

Acquiring an Advance Ruling for Goods on the Import Control List (ICL)

9. The World Trade Organization (WTO) Agreement Implementation Act requires changes to previous quantitative restrictions on imports of certain agricultural goods, and textile and clothing products. Certain agricultural goods are subject to tariff rate quotas (TRQs). Quotas on textiles and apparel will be gradually phased out by January 1, 2005.

10. The WTO Agreement creates linkages between the Customs Tariff and the Import Control List (ICL). The Department of Foreign Affairs and International Trade (DFAIT) issues permits for goods on the ICL. The TRQ products on the ICL and the interpretation of these products are related to specified agricultural tariff items in the List of Tariff Provisions set out in the schedule to the Customs Tariff. The Customs Tariff is used to interpret the ICL and has a direct influence on goods subject to permits. As a result, clients are encouraged to obtain advance rulings for goods on the ICL. This will facilitate the acquisition of permits from DFAIT and the importation of the "first-come, first-served" TRQ agricultural items. Rulings on textiles and apparel will also assist importers in determining the status of these goods.

11. Since quota status/quota counts relative to particular customs transactions of agricultural products are not known at the time the advance ruling is issued, both the "within access" and "over access" tariff items will be referred to in the ruling.

Acquiring a Ruling for the Textile Reference

12. On July 14, 1994, the Canadian International Trade Tribunal (CITT) received terms of reference from the Minister of Finance to investigate requests from domestic producers for tariff relief on imported textile manufacturing inputs and to make recommendations in respect of those requests. The CITT will commence an investigation only after the samples (textile inputs) have been analyzed and classified by the CCRA.

13. Clients requesting textile tariff relief may obtain a ruling for their textile inputs prior to filing their request to the CITT. The application for this type of ruling must be forwarded to:

Director
Tariff Classification and International
Nomenclature Division
Trade Policy and Interpretation Directorate
Canada Customs and Revenue Agency
Ottawa ON  K1A 0L5

14. In addition to the information required for an advance ruling listed in Appendix C, clients must:

Prohibited Goods

15. Advance rulings will be issued for goods that may be classified under tariff item Nos. 9897.00.00 and 9898.00.00. The client will be advised that such goods are prohibited from importation into Canada. The complete text of these tariff items can be obtained from the Departmental Consolidation of the Customs Tariff, which is available on the CCRA Web site.

16. A separate program is offered for goods that may be classified as obscenity under tariff item No. 9899.00.00. Importers or exporters of goods that may be classified under tariff item No. 9899.00.00 may obtain an advance opinion prior to the importation of such material into Canada. In the case of an advance opinion, CCRA officials simply provide an opinion as to whether or not the goods that have been submitted to them as a sample may be classified under tariff item No. 9899.00.00 at the time of actual importation. For more information on advance opinions for goods that may be classified under tariff item No. 9899.00.00, please refer to Memorandum D9-1-1, Jurisprudence and Revenue Canada's Interpretative Policy for the Administration of Tariff Item No. 9899.00.00 on Goods Deemed to be Obscene Under Subsection 163(8) of the Criminal Code.

Exclusions/Situations in Which Advance Rulings Will Not Be Issued

17. There are circumstances where it is not appropriate to issue an advance ruling. These include situations:

18. Any written requests that do not meet the requirements of the advance rulings program will be returned to the client with an explanation as to why a ruling cannot be issued.

Precedence

19. Effective April 1, 2003, a request for a tariff classification ruling, as covered by the proposed Tariff Classification Advance Rulings Regulations, will be considered to be a request for an advance ruling rather than a request for a National Customs Ruling (NCR). Valid NCRs for tariff classification will continue to be honoured by the CCRA. However, they are not eligible for review under subsection 60(2) of the Act.

20. A tariff classification advance ruling will take precedence over any conflicting NCR, advice, opinion, etc., issued either before or after the advance ruling.

21. Every care will be taken to ensure that a ruling issued to a client does not conflict with previous unrevoked rulings issued to that client. In the unlikely circumstance that a client has been issued conflicting unrevoked advance rulings, the one bearing the earliest date will take precedence. In instances where conflicting advance rulings, NCRs, decisions, or advice come to the attention of the CCRA, officers will immediately undertake a review of the issue and will, upon conclusion of that review, issue, modify, or revoke an advance ruling or NCR to resolve the matter, as appropriate, as outlined in paragraph 31.

Application of an Advance Ruling

22. An advance ruling will be honoured by the CCRA with regard to a particular importation of goods:

23. It is the responsibility of the client to notify the CCRA of changes in the material facts and circumstances surrounding the advance ruling. If, after an advance ruling is issued, there is a change in the material facts and circumstances on which the advance ruling was based, then the CCRA is not required to honour the advance ruling with respect to goods imported after that change (see paragraph 22). In these circumstances, the CCRA may retroactively revoke or modify the advance ruling, as outlined in paragraph 32, to reflect the change in material facts and circumstances.

24. The CCRA will honour an advance ruling when making a decision on any importation of goods covered by the advance ruling (see paragraph 22) that occurs while the advance ruling is in effect. If the CCRA determines that an applicable advance ruling favourable to the person importing the goods is incorrect, and none of the circumstances in paragraph 32 allowing retroactive issuance of a revocation or modification are applicable, then the CCRA must assess the goods, or otherwise deal with the goods, in accordance with the advance ruling. The CCRA will then issue a modification or revocation of the advance ruling, as outlined in paragraph 30, which will be effective with regard to goods imported after the date the modification or revocation is issued.

25. The CCRA may retroactively modify or revoke an advance ruling that is determined by the CCRA to be incorrect, as outlined in paragraph 32(b), if the retroactive modification or revocation would benefit the client. Such action can be taken by the CCRA as an alternative to having the client request a review of the advance ruling, in those situations where the CCRA is satisfied the advance ruling would be modified or revoked on review. In such a case, the retroactive modification or revocation would be issued, and then the goods would be dealt with according to the modification or revocation. The initial advance ruling would be considered modified or revoked, as appropriate, from the date of the importation of the goods being dealt with, or such earlier or later date as the modification or revocation may specify.

26. If an advance ruling is issued to an exporter or producer, then any goods covered by that advance ruling, imported by any importer from that exporter or producer, will be considered covered by the advance ruling. However, in these circumstances, the importer is not considered to have been issued an advance ruling and is therefore not entitled to appeal the advance ruling or to be given notice of a modification or revocation of the advance ruling, etc.

27. Advance rulings are in effect from the date of issue until such time as the CCRA issues a modification or revocation of the advance ruling to the client, or until the ruling is revised or reversed as a result of a dispute or an appeal. Some advance rulings, due to the nature of the request, may be qualified with a time limit. If so, this will be stated in the advance ruling. The date of issue of an advance ruling, or modification or revocation of an advance ruling, will be indicated in the letter containing the advance ruling, or modification or revocation of the advance ruling. The date the advance ruling is issued will be the date the ruling is given for the purposes of filing a request for a review of an advance ruling under subsection 60(2) of the Act. The effective date of the advance ruling or modification or revocation of the advance ruling will be the date of issue unless otherwise noted.

28. Importers should apply advance rulings to all relevant importations subsequent to the effective date of the ruling. If this is not done, retroactive reassessment will be considered for these goods. It is the responsibility of the client to advise the CCRA of any changes to the particulars with respect to an advance ruling.

29. To ensure receipt of the benefits of an advance ruling at the time of importation, importers should indicate the advance ruling number on the Canada Customs Invoice, Form CI 1, the commercial invoice, in the "description" field of Form B3, Canada Customs Coding Form or in the "input ruling reference number" field (KI60) for CADEX participants.

Modification or Revocation of an Advance Ruling

30. The CCRA may review an advance ruling at any time to establish its continued validity. An advance ruling may be revoked or modified if any of the circumstances listed in the proposed Tariff Classification Advance Rulings Regulations occur.

31. The advance ruling may be revoked or modified by customs headquarters or by the customs region that issued the advance ruling or by any other customs region, with the concurrence of the customs region that issued the advance ruling. The notice of the modification or revocation of an advance ruling, required by the proposed Tariff Classification Advance Rulings Regulations, will take the form of a further advance ruling. It will be issued to the person who requested the original ruling and will have an advance ruling number issued with it. On the date of issue of the modification or revocation, the advance ruling that is replaced ceases to be valid.

Effect of Modification or Revocation of an Advance Ruling

32. A modification or revocation of an advance ruling issued with respect to paragraph 30 may be retroactively applied to goods imported before the modification or revocation is issued in the following circumstances:

33. Generally, a revocation or modification of an advance ruling will be effective on the date it is issued. However, the CCRA may, upon application or on its own initiative, delay the effective date of such a modification or revocation for a period of up to 90 calendar days from the date of issue pursuant to the proposed Tariff Classification Advance Rulings Regulations. Such a delay will be granted to clients, upon application, provided they can demonstrate to the satisfaction of the CCRA that relying on the advance ruling was to their detriment. The delay will apply with respect to goods covered by the advance ruling that are imported by the client or any other person importing those goods from the client.

34. Evidence of reliance includes contracts, purchase orders, past importations, or other documentation tending to establish that contracts for, and production of goods to be imported after the modification or revocation, were arranged prior to the modification or revocation, with reliance on the prior ruling. It will specifically identify the advance ruling on which reliance is claimed.

35. All clients applying for a delay of the effective date of an advance ruling, as outlined in paragraphs 33 and 34, will be issued a separate ruling setting forth the period, if any, of the delay to be provided. In appropriate circumstances, the CCRA may decide to make its decision, with respect to a delay, applicable to all persons, irrespective of demonstrated reliance. In such a case, the CCRA will not reassess any importations of the goods in question that are imported during the period of the delay.

36. An application for postponement of the effective date of the modification or revocation should be made in writing, to the office that issued the modification or revocation, within 90 days from the issuance of the modification or revocation, or within 90 days of receipt of a reassessment of goods imported in the 90-day period after the issuance of a modification or revocation. This application should be directed to the attention of the Client Services Manager.

Disputes of Advance Rulings - General

37. Disputing an advance ruling may involve any of the following scenarios:

An explanation for each of these situations follows.

Disputing an Advance Ruling Under Subsection 60(2) of the Customs Act

38. A client who wishes to dispute an advance ruling for tariff classification made under paragraph 43.1(1)(c) of the Act may request a review of that ruling under subsection 60(2) within 90 days after it is given. When exceptional circumstances beyond the client's control prevented the filing of the dispute within that time, the client may apply for an extension of time to file the dispute, as provided for in section 60.1 of the Act. See Interim Memorandum D11-6-9, Applications to the Commissioner for an Extension of Time to File a Dispute Notice, for details.

39. To dispute an advance ruling, the client must file a dispute notice (request for review) under subsection 60(2) of the Act by letter. The client should attach a copy of the advance ruling being disputed and provide written arguments to support the dispute. The client should include any relevant information listed in Appendix C that was not provided in the original application, and any additional information to support the dispute.

40. Disputes must be sent by registered mail or delivered in person. We encourage clients to file disputes of advance rulings directly to the appeals office handling disputes for the Client Services office that issued the advance ruling (see Appendix E for addresses of appeals offices). Alternatively, clients may submit disputes to the Client Services office that issued the advance ruling by addressing it to the attention of the "CUSTOMS APPEALS DIVISION." Applications are to be submitted in English or French and signed by a person authorized by the requesting party to make the request and who has knowledge of the issues in dispute.

41. An appeals officer will provide the dispute decision by letter on behalf of the Commissioner under subsection 60(5) of the Act in accordance with paragraph 60(4)(b). This decision will replace the advance ruling issued under paragraph 43.1(1)(c) of the Act and can be used as supporting documentation when filing refund applications or dispute notices.

42. Disputing an advance ruling does not override the requirements or otherwise protect the time limits for filing a refund application or a dispute notice for related imported goods. When there is potential for re-determination of tariff classification on imported goods, the client will need to file the relevant adjustment under sections 74 or 60 of the Act within the legislated time limits. A pending dispute does not negate the client's obligation to self-adjust under the provisions of section 32.2 of the Act.

Disputing Both an Advance Ruling and a Re-determination

43. Sometimes the CCRA initiates verification activity and adjusts accounting documents of imported goods based on an advance ruling. Alternately, clients may have self-adjusted their importations to comply with an advance ruling.

44. The CCRA notifies the client when the accounting documents are adjusted either by the CCRA under subsections 58(1) or 59(1) of the Act, or as requested by the client under sections 32.2 or 74. This is done by giving a decision notice under subsection 59(2) of the Act, generally on Form B2-1, Canada Customs - Detailed Adjustment Statement (DAS).

45. The client has 90 days from the date of the subsection 59(2) notice to dispute the decision under subsection 60(1) of the Act by filing a B2 form requesting a re-determination of the tariff classification. The procedures for filing disputes under subsection 60(1) of the Act are provided in Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods.

46. Clients filing a dispute under subsection 60(1) of the Act should note in the explanation field of the B2 form if they are waiting for the outcome of an advance ruling dispute already filed under subsection 60(2). The client should also note the file number and advance ruling number in dispute, as well as any file number and advance ruling number provided to them by the appeals officer relating to the advance ruling dispute.

47. If an advance ruling dispute has not been filed under subsection 60(2) of the Act, there is no advantage to filing such a dispute if disputes under subsection 60(1) have already been filed.

48. An appeals officer makes a decision under subsection 60(5) of the Act on behalf of the Commissioner by issuing a DAS. That decision replaces the advance ruling. If the client has filed disputes under both subsections 60(1) and 60(2) of the Act, the appeals officer generally provides the advance ruling dispute decision by letter and makes a reference to the file number in any related subsection 60(1) DAS. A favourable dispute decision may apply to previous importations when used to support refund applications filed under section 74 of the Act within the appropriate time limits.

Disputing an Advance Ruling and Submitting Refund Applications

49. Clients may be in the process of disputing an advance ruling under subsection 60(2) of the Act and, while waiting for the outcome, have accounted for imported goods in accordance with an advance ruling. If no adjustments to the accounting documents were made resulting in subsection 59(2) notices, the client has up to four years after the goods are accounted for to file refund applications under section 74 of the Act. Filing refund applications allows the client to receive the benefits of a favourable decision on an advance ruling dispute for imported goods which are the same as those covered by the ruling.

50. To avoid unnecessary filing, the CCRA suggests that clients wait for the outcome of the advance ruling dispute before submitting refund applications. If the dispute is favourable, the client may submit refund applications under section 74 of the Act, supported by the decision. In the explanation field, the client should quote the advance ruling number provided on the decision notice. It is also helpful to provide a copy of the appeals officer's decision letter.

51. If the time limit for filing refund applications is approaching and a dispute decision is pending, the client should file the refund applications before the four-year time limit expires. Sometimes clients choose to file section 74 refund applications at the earliest opportunity, while waiting for a dispute decision. In both cases, the client should ask the CCRA to hold the refund applications in abeyance pending the outcome of the dispute of the advance ruling and indicate the following in the explanation field of the refund application: "Hold pending decision on subsection 60(2) dispute notice filed against advance ruling File No. XXX, Advance Ruling No. XXX."

52. Information for filing refund applications is provided in Memorandum D11-6-6, Self-Adjustments to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods.

Appeals to the Canadian International Trade Tribunal (CITT)

53. Clients may file an appeal to the CITT under section 67 of the Act in the usual manner within 90 days if they do not agree with the CCRA's decision on the dispute. This applies to decisions resulting from disputes filed either under subsection 60(1) or subsection 60(2) of the Act.

Reliance on Advance Rulings by Others

54. An advance ruling benefits only the client or persons importing the goods in question from the client (if the client is an exporter or producer). However, any importer may quote the advance ruling number on an importation, even if the advance ruling was issued to another importer, as long as it specifically covers the goods being imported. It is the responsibility of an importer who is quoting the advance ruling number to ascertain that the goods being imported are covered by the advance ruling and that the ruling is valid. Quoting an advance ruling number issued to another importer does not bind the CCRA to follow the ruling with regard to that importation, but will make the CCRA aware that there is an advance ruling on file which may be applicable to the goods in question.

55. Only the client may request a review of the advance ruling or any modification or revocation of the advance ruling, and only the client will be notified if the advance ruling is revoked or modified by the CCRA. In addition, only the client may apply for the delay of up to 90 days of the effective date of the modification or revocation of that advance ruling, as detailed in paragraph 33. For these reasons it is recommended that persons apply for their own advance ruling rather than rely on a ruling issued to another person.

Confidentiality

56. Any confidential business information contained in a request for an advance ruling or in a request for the review of an advance ruling will remain confidential. The only specific information with respect to an advance ruling that will be released, other than to the person to whom the ruling was issued, is whether a particular advance ruling number remains in effect or has been modified or revoked. Further information on the ruling must be obtained from the person to whom the ruling was issued. Alternately, if entitled to do so, a person may request that the CCRA issue them their own ruling on the subject. However, the CCRA will issue an advance ruling that contains confidential business information obtained by the CCRA from someone other than the client, only with the permission of the owner of the confidential business information.

Publication of Rulings

57. The policy content of advance rulings that set a precedent may be incorporated into the D Memoranda series or published in some other manner (e.g., on the Internet). Products will be clearly identified by name (including brand names) and model numbers. Clients must advise the CCRA of any confidential information contained in a request for an advance ruling or in a request for the review of an advance ruling to ensure that this information is not published. No information that would directly identify the client will be published.

Processing of Requests for Advance Rulings

58. A person submitting a request for an advance ruling that does not comply with all of the provisions of this Memorandum will be notified in writing, and the requirements that have not been met will be pointed out. Furthermore, the CCRA may, at any time during the course of an evaluation of an application for an advance ruling, request additional information from the client. The client will be given a period of 30 calendar days from the date of the notice (or such longer period as the notice may provide) to supply any additional information that is requested or, otherwise, to comply with the requirements referred to in the notice. If no response to the notice is received within the time allotted, the advance ruling request will be closed administratively and considered withdrawn.

59. The CCRA has set a standard for issuing advance rulings within 120 days of receipt of all necessary information, and will seek to issue rulings within a shorter period if possible. This time standard should be taken into consideration when submitting an advance ruling request. If a request with complete information is submitted less than 120 days before the importation in question, the CCRA cannot guarantee that an advance ruling will be issued before the importation date. If all necessary information is not received with the application, further information will be requested and the time standard of 120 days will commence with the receipt of the additional information.

60. The CCRA will provide to any person requesting an advance ruling, the same treatment as it provided to any other person to whom it issued an advance ruling, provided that the facts and circumstances are identical.

61. Any request for an advance ruling may be withdrawn by the client at any time before an advance ruling is issued on the matter. However, the CCRA may inform its officers of the CCRA's views in regard to the issue involved in the application.

62. The CCRA will provide a full explanation of the reasons for the ruling in the letter containing the advance ruling.

63. For further information on the tariff classification advance ruling program, call the customs Client Services office in the nearest customs regional office. Alternatively, clients can call the Automated Client Information Service (ACIS) number, 1-800-461-9999, and be directed to the nearest regional office.

APPENDIX A

Legislation

Sections 43.1 and 60 of the Customs Act

ADVANCE RULINGS

43.1 (1) Any officer, or any officer within a class of officers, designated by the Minister for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to

REGULATIONS

(2) The Governor in Council may make regulations respecting advance rulings, including regulations respecting

REQUEST FOR REVIEW

60. (2) A person may request a review of an advance ruling made under section 43.1 within ninety days after it is given to the person.

HOW REQUEST TO BE MADE

(3) A request under this section must be made to the Commissioner in the prescribed form and manner, with the prescribed information.

COMMISSIONER'S DUTY ON RECEIPT OF REQUEST

(4) On receipt of a request under this section, the Commissioner shall, without delay,

NOTICE REQUIREMENT

(5) The Commissioner shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.

APPENDIX B

Regulations

TARIFF CLASSIFICATION ADVANCE RULINGS REGULATIONS (PROPOSED)

This section will be completed when the proposed Tariff Classification Advance Rulings Regulations come into force.

APPENDIX C

CONTENT OF TARIFF CLASSIFICATION ADVANCE RULING REQUESTS AND REQUESTS FOR REVIEWS

1. Ruling requests must be submitted in writing and must contain a complete statement of all relevant information related to the request.

2. Requests must be limited to a single product. However, the CCRA will consider issuing a ruling covering a product line containing different models of the same generic goods if a ruling on one model will clearly apply to all other models. The CCRA reserves the right to allow such an application or not, and to split such requests into separate advance ruling requests.

3. The information requirements detailed below are set out so that a person requesting an advance ruling is aware of the extent of the specific information. In any specific case, the CCRA may be able to issue a ruling with less than all the indicated information. However, the CCRA retains the right to request any of the information detailed below or other additional information before issuing an advance ruling.

4. If the request is for a review of an advance ruling under subsection 60(2) of the Customs Act, state, "This is a request for a review of advance ruling number ______ (state the advance ruling number)." The client should attach a copy of the advance ruling being disputed and provide written arguments to support the dispute.

INFORMATION REQUIRED IN LETTER OF APPLICATION

5. The name and address of the applicant. If applicable, the business number assigned to the applicant must be given.

6. A statement as to whether the applicant is an importer (a Canadian person importing goods), a producer (the producer of the goods in question, and if so, whether the producer directly exports the goods to Canada) or an exporter (a person exporting goods to Canada who is not the producer of those goods).

7. Where the request is made on behalf of an importer, exporter or producer, the name and address of the person requesting the advance ruling, and a written statement from the person requesting the advance ruling that indicates that the person is duly authorized to transact business as the agent of the importer, exporter or producer. The ruling will be issued in the name of the importer, exporter or producer.

8. Name and telephone number of a contact person. This person should be someone to whom the CCRA may refer who has full knowledge of the basis and rationale for the request.

9. If the applicant is the importer, name and address of the exporter and/or producer. If the applicant is the exporter, name and address of the producer (if not the same person) and importer(s). If the applicant is the producer, name and address of the exporter (if not the same person) and importer(s).

10. Principal ports of entry through which it is anticipated the goods under the requested ruling will be imported.

11. A statement, on the basis of the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been, the subject of:

and if so, a brief statement setting forth the status or disposition of the matter.

12. A statement, on the basis of the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into Canada.

13. A statement that the information presented is accurate and complete.

14. To issue a tariff classification advance ruling, the CCRA must first be able to accurately identify the goods. Requests should provide sufficient information, including, whenever relevant:

15. If an applicant/agent has difficulty providing proprietary information, he/she can request the manufacturer/exporter send the information directly to the CCRA.

16. Descriptions consisting only of part numbers, trade names, and the like are not satisfactory and would result in the request being rejected.

17. To determine the proper classification, a laboratory analysis or a visit to the importer's premises may be required.

18. The request should also include, where possible, the classification the importer believes to be correct and the reasons for this belief.

APPENDIX D

TEXTILE INPUT SAMPLES

Samples of the textile input(s) for which tariff relief is being sought must be provided. In the case of fabrics, provide three full-width samples, each measuring one metre in length; in the case of yarns, two samples of 250 linear metres on the original spool; and, in the case of fibres, one sample of 150 grams.

As well, the product information that is requested in question 5 of the Requester's Questionnaire in the CITT's Textile Reference Guide (as follows) must be provided. Provide a detailed description of the physical characteristics of the textile input(s) for which tariff relief is being sought. In the case of fabrics, include the fibre type, fibre content, yarn type, yarn size, yarn weight, yarn twist factor, fabric construction, fabric width, and fabric weight; in the case of yarns, include the fibre type, fibre content, yarn construction, yarn type, yarn size, yarn weight, and yarn twist factor; and, in the case of fibres, include the fibre type, fibre construction, fibre content, and fibre weight. Also, specify the production process used, e.g., carding, combing, dry forming, wet forming, bonding, needlepunching, ring spinning, open-end spinning, and other special characteristics, such as finishing, design, colour combinations, and washability.

1. For FABRICS, provide:

2. For YARNS, provide:

3. For FIBRES, provide:

Provide the current tariff item or classification number under which the textile input(s) is/are classified and the country of origin of the textile input(s) for which you are requesting tariff relief.

APPENDIX E

ADDRESSES OF CUSTOMS REGIONAL OFFICES

1. The advance ruling request should be delivered or sent by registered mail to customs Client Services, in the customs region in which the bulk of the importations is expected to occur. If this cannot be determined, the request should be sent to the region where most of the importers or potential importers for the product are located. The CCRA will redirect the request if required. The letter should be marked "Attention: Tariff Classification Advance Ruling Request."

2. Requests for a review of an advance ruling under subsection 60(2) of the Customs Act should be delivered or sent by registered mail to the corresponding Customs Appeals Division. The letter should be marked "Attention: Tariff Classification Advance Ruling Dispute."

REFERENCES

ISSUING OFFICE -

Trade Policy and Interpretation Directorate

HEADQUARTERS FILE -

N/A

LEGISLATIVE REFERENCES -

Customs Act, sections 43.1 and 60

OTHER REFERENCES -

N/A

SUPERSEDED MEMORANDA "D" -

N/A

Services provided by the Canada Customs and Revenue Agency are available in both official languages.

This Memorandum is issued under the authority of the Commissioner of Customs and Revenue.