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Rulings for tariff classification, valuation, origin, and marking: Publishing rulings online

The CBSA keeps an online repository (established in 2014) of its rulings to help importers properly report and account for goods. Publishing them supports the uniform and transparent administration of the CBSA’s trade programs.

If you are applying for a ruling through the CARM Client Portal, the consent to publish statements are a mandatory part of the application process. If you don’t check the box indicating your choice, you will not be able to complete and submit your application.

When applying for a ruling by email or mail, you must include a statement either giving or refusing to give consent to publish the ruling online. The consent statement must be signed by either:

  • the importer of the goods in Canada
  • the exporter or producer of those goods outside of Canada


  • their authorized person

If you don’t provide a consent statement when applying for a ruling, your application will be declined.

You will find the relevant consent statements for each type of ruling in the following departmental memoranda:

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