National Customs Rulings Program

The Canada Border Services Agency (CBSA) has a National Customs Rulings Program for nationally consistent rulings announced by the Minister of National Revenue on September 16, 1992.

Eligibility Criteria

Resident commercial importers and their agents can use this program.

Summary

A National Customs Ruling (NCR) is a written statement by the Agency to an importer or the importer's agent outlining how it will apply provisions of existing customs legislation to an importation of a specific commodity. An NCR is issued for the value for duty, and marking of imported goods. As a component of the NCR program, the Agency will issue advance rulings relating to the origin of goods for non-preferential purposes to all countries accorded Most-Favoured-Nation tariff treatment. These rulings are also written statements provided by the Agency as a service for the convenience of exporters, importers, or any person with a justifiable cause.

These rulings are honoured nationally, unless they are modified or revoked. The importer has to advise the CBSA of any changes related to a ruling.

You can get an NCR by contacting your nearest CBSA Customs Client Services office.

Guidelines
NCRs have to be based on complete and accurate information. A ruling will not be issued if a request is hypothetical in nature. Clients can ask for NCRs covering a maximum of five products.

The CBSA has set a standard for issuing NCRs within 30 days of receipt of complete information. When laboratory or other complex analysis is required or if a verification audit is deemed necessary, the standard shall be 120 days. Applicants are notified if the CBSA needs more information or if there is a delay in issuing an NCR.

Importers should either attach a copy of the NCR or should quote the NCR number (Technical Reference System number) in the "Description" field of Form B3, Canada Customs Coding Form, or the input ruling reference number field (KI60) for Customs Automated Data Exchange-(CADEX) participants. This ensures that the importers get the benefits of the NCR.

After the ruling is made, importers are expected to apply NCRs to all relevant importations. Otherwise, the CBSA may consider retroactive reassessment.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html