Canada Border Services Agency (CBSA) recently updated their webpage to advise that you can now apply for an Advance Ruling and a National Customs Ruling (NCR) by email to the appropriate regional CBSA office.
Tariff classification can be very complex for certain goods. The advance ruling ensures that the tariff classification number used is deemed correct by the CBSA. The ruling is binding until it is revoked or amended.
The advance ruling provides certainty to the importer, or his or her representative, as to how goods are to be classified and thereby facilitates the documentation requirements for clearing goods at the border.
CBSA Memorandum D11-11-3 was recently updated 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.
Instructions on the application of an advance ruling request and required information can be found in D11-11-3. National Customs Ruling memorandum D11-11-1 recently revised to update the section as to whom may apply for a valuation, origin or marking NCR and who can sign consent statement.
The advance ruling request must be sent by mail or by email to the appropriate regional CBSA Trade Operations Divisions office.