Affirmation of Advance Rulings and National Customs Rulings (NCR)

CN 16-33, Affirmation of Advance Rulings and National Customs Rulings (NCR) Under the January 1, 2017 Version of the Departmental Consolidation of the Customs Tariff

This notice is available in its entirety on the Canada Border Services Agency website.

Importers who are in possession of a tariff classification ruling letter should review the Customs Tariff 2017 – Concordance Table to determine if the tariff classification of the goods under an existing ruling letter may be impacted by changes in the January 1, 2017 Tariff.

Where the tariff classification of a good under a ruling letter is impacted, the Canada Border Services Agency (CBSA) encourages importers to submit a request for an affirmation of the ruling to the CBSA office where the original ruling was issued. A new letter will be issued by the CBSA confirming the correct tariff classification number for 2017 and going forward.

A request for an affirmation of the ruling must be titled: “Request for an Affirmation of Ruling #XXXXXX under the January 1, 2017 Version of the Departmental Consolidation of the Customs Tariff.

The importer must also clearly advise if the facts and circumstances (e.g., composition of the goods) upon which the original ruling was based have changed, and provide all relevant details.

If the facts or circumstances of have changed from the original ruling request, importers should clearly indicate this in their request for an affirmation. The CBSA may require additional documentation to confirm the tariff classification of the subject goods.