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Rulings for tariff classification, valuation, origin, and marking: Who can apply and how

Who can apply

You may submit an application for a ruling if you fall into one of the following categories:

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:

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):

To benefit from the ruling, quote the ruling case number on the following documents:

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