Rulings for tariff classification, valuation, origin, and marking: Overview

From: Canada Border Services Agency

• Overview
• Who can apply and how
• Applying through the CARM Client Portal
• Applying by email or mail
• What to expect when applying
• Requesting a review
• Publishing rulings online

The Canada Border Services Agency (CBSA) issues two types of rulings to assist importers and exporters or producers outside of Canada, for the importation of commercial goods, as well as other members of the trade community.

With the ruling recipient’s consent, the CBSA publishes rulings online.

Advance rulings for tariff classification assign a 10-digit tariff classification number to imported commercial goods and include a rationale to explain why that number is the correct one to use. For origin, these rulings, in combination with the tariff classification number, help you determine whether imported commercial goods qualify as originating goods and are entitled to the benefits of preferential tariff treatment under a free trade agreement.

Furthermore, if your application deals with a good on the import control list, a CBSA issued advance ruling will help determine the tariff classification and define whether your good is subject to import controls under the Canadian supply managed regime.

Advance rulings can make the documentation process easier when clearing goods at the border. They also provide a binding decision between the CBSA and the person to whom the decision is issued.

National customs rulings describe which existing customs laws should apply to goods imported into Canada and how to apply them. You can request a ruling on:

• valuation, or how to determine the value of your goods
• the origin of your goods (non-free trade agreement preferential tariff treatment or Most-Favoured-Nation tariff treatment)
• country of origin marking of your goods

How long is the ruling good for

Rulings on the subject goods are valid from the date they are issued provided that all of the following conditions are met:

• the material facts and circumstances remain as originally presented
• the conditions or valuation scenario set out in the ruling have been met
• the ruling has not been modified or revoked
• the applicable legislation has not changed

Who can use the ruling

Rulings can be used by the ruling recipient or by persons importing the specified goods from the ruling recipient (if they are an exporter or producer outside of Canada).

Related links

• Canadian Customs Tariff
• Tariff Classification Advance Rulings Regulations
• Free Trade Agreement Advance Ruling Regulations
• Marking of Imported Goods Regulations
• Departmental Memoranda
  • D11-11-1: National Customs Rulings
  • D11-11-3: Advance Rulings for Tariff Classification
  • D11-4-16: Advance Rulings for Origin under Free Trade Agreements
  • D10 series: Tariff Classification: Commodities
  • D11 series: General Tariff Information
  • D13 series: Valuation
  • Valuation Handbook
• Want to quote a ruling in an accounting document? Refer to departmental memorandum D17-1-10: Coding of Customs Accounting Documents
• Import control list
• Customs Act

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