Rulings for tariff classification, valuation, origin, and marking: Who can apply and how
- 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
Who can apply
You may submit an application for a ruling if you fall into one of the following categories:
- importers of goods in Canada
- exporters or producers of those goods outside of Canada
- authorized person thereof (with proper delegated authority)
- producers of a material in certain free trade agreement countries (outside of Canada) requesting an origin advance ruling of that material used in the production of goods, which will then be exported to Canada. For more information, refer to departmental memorandum D11-4-16: Advance ruling for origin under Free Trade Agreements
- producers of a material in Israel or another Canada Israel Free Trade Agreement (CIFTA) beneficiary or producers of a material in one of the countries or member states listed in paragraph 11(d) of D11-4-16 requesting an origin advance ruling of that material used in the production of goods, which will then be exported from Israel or another CIFTA beneficiary to Canada.
Note: In the CARM (CBSA Management and Revenue Management) Client Portal, if an authorized person (with proper delegated authority) wishes to submit an application for a ruling on behalf of a Trade Chain Partner (TCP), they must submit through the TCP's portal. Refer to section 2.1 of the Managing Rulings user guide available in the onboarding documentation located on the CARM Client Portal webpage.
How to apply
If you have a business number (BN9) and program identifier (RM), you may use one of the following 3 options to submit your application:
- CARM Client Portal
If you do not have a BN9 and RM, you may still submit your application for a ruling by email, mail, or registered (traceable) mail.
To get a BN9 and RM, you must register with the Canada Revenue Agency.
How to use rulings
The ruling may include the following information (if applicable):
- the tariff classification number and the rationale
- valuation method or element
- country of origin or country of origin marking requirement, and applicable tariff treatment
To benefit from the ruling, quote the ruling case number on the following documents:
- form CI1, Canada Customs Invoice
- the commercial invoice
- in the description field of Form B3-3, Canada Customs Coding Form, and
- in the "Input ruling reference number" field (KI60) for CADEX (Customs Automated Data Exchange) participants
Want to quote a ruling in an accounting document? Refer to departmental memorandum D17-1-10: Coding of Customs Accounting Documents.
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