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Tariff classification advance rulings can provide certainty

August 25, 2016

Tariff classification can be very complex for certain goods. In order to help the importing community determine the proper tariff classification of such goods, the Canada Border Services Agency (CBSA) offers advance rulings. The rulings are issued, usually within 120 calendar days, following the receipt of properly documented requests.

Issued under the Customs Act, the rulings provide information on the importation of particular goods, including their 10-digit tariff classification number under the Canadian Customs Tariff.

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.

An 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.

Link: Memorandum D11-11-3 Advance Rulings for Tariff Classification

Do not hesitate to contact our offices, should you require assistance or information on advance rulings.

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