D11-11-3 – Advance rulings for tariff classification
This memorandum has been revised to:
• better harmonize with the terminology of the Tariff Classification Advance Rulings Regulations
• advise of the advance ruling application and its process when made through the new CBSA Assessment and Revenue Management (CARM) Client Portal
• advise that the application for an advance ruling pertaining to origin (Most-Favored-Nation Tariff or non-Free Trade Agreement (FTA) Preferential Tariff Treatment), valuation, or marking is to be made as an application for a National Customs Ruling, pursuant to Memorandum D11-11-1, National Customs Ruling (NCR)
• advise that the application for an advance ruling on the origin of goods and their entitlement to a preferential tariff treatment under Canada’s FTAs, is to be made as an application for an advance ruling pursuant to Memorandum D11-4-16, Advance Rulings for Origin Under Free Trade Agreements
• advise that the reception date of the documents sent by e-mail is deemed to be the date when the e-mail is sent for the purposes of the calculation of the different prescribed periods found in this memorandum
• clarify that an advance ruling is a document containing specific information relating to the tariff classification of goods that gives an importer reason to believe that a declaration is incorrect and, for the purpose of the obligation to make corrections to incorrect declarations, the decision also applies to the tariff classification of goods that are similar to the goods that are the subject of the decision
• advise of the obligation to make a correction to all incorrect declarations on same and similar goods when specific information that gives reason to believe was available to the importer prior to the issuance of the advance ruling
• advise that the 120-day service standard applies to both requests for an application of an advance ruling and for a modification of an advance ruling
• clarify the effective date and goods affected in cases where the advance ruling is modified or revoked
• add that the modification or revocation of an advance ruling applies to goods that are the subject of the advance ruling and are imported on or after the effective date of the modification or revocation
• add that the modification or revocation also applies to goods imported before the effective date in specific situations
• clarify the procedure when goods may be classified as prohibited goods under tariff items 9897.00.00, 9898.00.00 or 9899.00.00
• delete the section entitled Processing of Request for Advance Ruling
This notice is available in its entirety on the Canada Border Services Agency website.