Advance Rulings for Tariff Classification Program

The Advance Rulings for Tariff Classification Program provides nationally binding tariff classification rulings on future imports of goods into Canada. Advance rulings are issued under section 43.1 of the Customs Act.

Eligibility Criteria

Resident commercial importers and foreign exporters and producers (or their agents) use this program.

Summary

The Canada Border Services Agency (CBSA) provides advance rulings for importers, foreign exporters and producers (or their agents) to let them know, up front, how the CBSA applies customs legislation to an import shipment.

These rulings are binding on both the CBSA and the client, and are honoured nationally, unless the advance ruling is modified or revoked. The importer has to advise the CBSA of any changes related to an advance ruling.

You can get advance rulings by contacting your nearest CBSA Customs Client Services office.

Guidelines

Advance rulings have to be based on complete and accurate information. Clients should not ask for hypothetical rulings, or for rulings on imports under appeal. Each request should be limited to an individual product.

CBSA tries to issue advance rulings within 120 days of a completed request. Applicants are notified if the CBSA needs more information and will be given a period of 30 days to supply the additional information.

Importers should either attach a copy of the ruling or should quote the ruling number in the "
" 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 ruling.

After the ruling is made, importers are expected to apply it to all relevant imports. Otherwise, the CBSA will consider retroactive reassessment.

Although anyone importing the goods covered can use the number and is encouraged to do so, the ruling is only binding for the person or persons to whom the ruling was issued. Since all information received is treated as confidential, the department will release details of the ruling only to the person to whom the ruling was issued.

An advance ruling may not be applied if imported goods differ materially from the goods that were the subject of the ruling.

An advance ruling may be modified, revoked or considered to be no longer valid in certain limited circumstances, such as:

• the person to whom the advance ruling was issued has not acted within the terms and conditions of that ruling;
• the modification or revocation benefits the person who requested the ruling;
• the facts upon which the advanced ruling was based and issued have changed or were found to be inaccurate.

A person who has received an advance ruling has the right to appeal that ruling.

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