Rulings for tariff classification, valuation, origin, and marking: Applying by email or mail
- 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
If you are not planning on applying through the CARM Client Portal, the CBSA also accepts applications submitted by email or mail.
You may send an application to the CBSA by email, mail or registered (traceable) mail, in English or in French. Your application must be supported by complete and accurate information on the goods, including the following non-exhaustive list:
- name
- email and mailing address of the applicant or authorized person
- business number (if applicable)
- a statement that you are the importer, exporter, producer, or authorized person
- the name and telephone number of a contact person who has full knowledge of the goods
- the principal port(s) of entry through which the goods will be imported
- a statement either giving or refusing to give consent to publish the ruling online
Any authorized person who wishes to handle business with the CBSA on behalf of another person is responsible for ensuring that the proper authority has been delegated to them, as per the requirements referenced in departmental memorandum D1-6-1: Authority to Act as an Agent, or departmental memorandum D1-8-1: Licensing of Customs Brokers.
You will also need to provide specific information depending on the type of ruling application and whether you choose to exchange information by email with the CBSA. For more information, please consult the relevant departmental memoranda:
- Advance Rulings for Tariff Classification: Appendix A of D11-11-3
- Advance Rulings for Origin under Free Trade Agreements: Appendix B of D11-4-16
- Valuation National Customs Rulings: Appendix A of D11-11-1
- Origin National Customs Rulings: Appendix B of D11-11-1
- Marking National Customs Rulings: Appendix C of D11-11-1
Signing the letter or email
The ruling application letter or email must be both:
- signed by the applicant or an authorized person
- marked ”Attention“ with the type of application, as follows:
- letter or email subject line: Attention: [type of application]
Where to send the letter or email
If you have an office in Canada, send your application to the CBSA Trade Operations Division office responsible for the region where your office is located. This also applies if you are a non-resident importer who has an office in Canada.
If you don’t have an office in Canada, send your application to the CBSA Trade Operations Division office responsible for the region where the majority of importations are expected to occur.
Please consult the list of mail and email addresses for the CBSA Trade Operations Divisions.
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