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Rulings for tariff classification, valuation, origin, and marking: Requesting a review

Review of an advance ruling

If you disagree with the CBSA’s advance ruling, you can request a review of the ruling under subsection 60(2) of the Customs Act through the CARM Client Portal or via e-form or mail. Only the applicant or an authorized person thereof may file such a request.

Applying through the CARM Client Portal

  1. Click on the Appeal icon beside the ruling you wish to appeal
  2. Fill out the “Appeal details” page and provide arguments to support your position as per the instructions
  3. Fill out the “Contact information” page
  4. Click on “Submit and add attachments”
  5. Accept the Terms and Conditions
  6. Add any supporting documents or information

Applying via CBSA e-appeal form

You can submit your request using the e-appeal form. Please complete each field accordingly and ensure your submissions are factual, relevant and appropriate.

Applying by mail

  1. Include a letter that provides a detailed rationale to support your reasons for dispute, along with a letter of authorization from your representative
    • attach a copy of the advance ruling and any additional supporting documents or information
  2. Mail letter to the Recourse Directorate office
    • the request can be submitted by regular or registered mail, or by courier

For more information on how to request a review and where to send it refer to departmental memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency.

Note: You must file a request for a review of an advance ruling within 90 days after the advance ruling is given. You must still apply the advance ruling on all importations until a new decision has been issued.

If your request is beyond the 90 days, you may be eligible to file an extension of time to file a request under section 60 of the Customs Act. For more information, refer to D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act.

Review of a national customs ruling

You can request an informal review of a national customs ruling in writing if you disagree with any of the instructions contained within.

To request a review, you must:

  • include a copy of the national customs ruling and any supporting documents or information
  • specify the reason(s) for the request

Important: You must submit the request for review to the CBSA office that issued the ruling before the goods that are subject to the ruling are imported.

For more information on how to request a review or challenge a national customs ruling or informal review, refer to departmental memorandum D11-11-1: National Customs Rulings.

Appeal to the Canadian International Trade Tribunal

In the event that you disagree with the CBSA President’s decision after the review of an advance ruling, you may file an appeal with the Canadian International Trade Tribunal under section 67 of the Customs Act. You must do so within 90 days of the date of issuance of the review decision. If requiring an extension of time, please refer to D11-6-9 for more information.

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