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. Businesses who would like to confirm the tariff classification of a product may apply for an advanced ruling to the Canada Border Services Agency.

Eligibility Criteria

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

Summary

A tariff classification advance ruling is a written statement on the tariff classification of a product, issued to a person by the Canada Border Services Agency (CBSA).

Application for an advance ruling should be done at least 120 days before the date of importation of the goods.

An advance ruling request must be in the form of a letter and should contain all the information requested by the CBSA. 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.

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.

The advance ruling request should be delivered or sent by registered mail to the CBSA client services office in the appropriate customs region.

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.

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

• as long as the material facts and circumstances surrounding the importation of goods in question are the same as the material facts and circumstances presented in the application for the advance ruling;
• if all conditions in the ruling have been met and if the ruling has not been modified, revoked, revised, or cancelled; and
• if the importation of the goods is made by the client or a person importing the goods from the client.

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

For more information, please consult the Advance Ruling for Tariff Classification (Memorandum D11-11-3) or contact the CBSA.
 

Manitoba 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 (for calls outside Canada)
Toll-free (information): 1-800-461-9999 (for calls within Canada)
Web site: http://www.cbsa.gc.ca/menu-eng.html