Validation of Advance Rulings (AR) and National Customs Rulings (NCR) Under the January 1, 2022 Version of the Departmental Consolidation of the Customs Tariff
Customs Notice 21-20

1. The purpose of this notice is to advise how to request the validation of a tariff classification advance ruling, tariff classification national customs ruling, and advance ruling or national customs ruling for origin, should the tariff classification or origin of the ruling be impacted by changes in the January 1, 2022 Departmental Consolidation of the Customs Tariff.

2. Recipients of a ruling should review the Customs Tariff 2022 – Concordance, to determine if the tariff classification and/or the origin (when applicable) of the goods subject to the ruling may be impacted by changes to the January 1, 2022 Customs Tariff. The Concordance Table can be found at: https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2022/menu-eng.html.

3. Where the tariff classification and/or the origin (when applicable) of the goods subject to a ruling may be impacted, the Canada Border Services Agency (CBSA) strongly recommends that ruling recipients submit a request for validation of a ruling to the CBSA.

4. The CBSA recommends that Trade Chain Partners (TCPs) use the new CBSA Assessment and Revenue Management (CARM) Client Portal to submit a request for validation of a ruling to the CBSA. For more information on CARM, refer to: https://cbsa-asfc.gc.ca/services/carm-gcra/menu-eng.html.

5. For rulings that have been requested and issued via the CARM Client Portal, the request for validation of a ruling must be submitted by using the “Modify” function in the CARM Client Portal. For more information on how to proceed, refer to the User Guide – Managing Rulings – July 2021 available at https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation.

6. For rulings that have not been requested and issued via the CARM Client Portal, the request for validation of a ruling can be submitted as a “new application for an AR” via the CARM Client Portal if the ruling recipient is registered in CARM. For more information on how to proceed, refer to the User Guide – Managing Rulings – July 2021 available at https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation.

7. Alternatively, for rulings that have not been requested and issued via the CARM Client Portal and the ruling recipient is not registered in the CARM Client Portal, the request for validation of a ruling can be submitted by mail or e-mail to the office where the original ruling was issued and must be titled: "Request for validation of Ruling #XXXXXX (TRS or TCMS number) under the January 1, 2022 Version of the Departmental Consolidation of the Customs Tariff”. Please attach a copy of the original ruling.

8. The ruling recipient must advise the CBSA if the material facts or material circumstances (e.g., composition of the goods) upon which the initial ruling was based have changed.

9. If the material facts or material circumstances have changed since the original ruling was issued, the ruling recipient should clearly indicate this in their request for validation and provide all relevant details. The CBSA may require supplementary information to determine the tariff classification and/or origin of the goods subject to the request.

10. Following the receipt of a request for validation of a ruling, if the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods remains unchanged, a validation letter will be issued to the ruling recipient. If the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods has changed, a modified ruling will be issued to the ruling recipient.

11. If the tariff classification and/or the origin (when applicable) of the goods subject to a ruling changes following the issuance of the January 1, 2022 Departmental Consolidation of the Customs Tariff, and the ruling recipient has not submitted a request for validation of a ruling to the CBSA, the ruling may be revoked. The revocation of the ruling will take effect on the date the decision letter is issued.

12. If a ruling recipient does not request a validation of a ruling, that ruling remains valid and will be honoured by the CBSA unless it is formally modified or revoked.

13. When non-compliance is found after the effective date of the revocation of a ruling, importers may be subject to penalties levied under the CBSA’s Administrative Monetary Penalty System.

14. The CBSA recommends that importers request a ruling if they have any doubt as to the correct origin, tariff classification, or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1, National Customs Rulings (NCR), Memorandum D11-11-3, Advance Rulings for Tariff Classification, or Memorandum D11-4-16, Advance Rulings Under Free Trade Agreements.

15. For more information, call the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
Email: contact@cbsa-asfc.gc.ca

Contact Us at the CBSA website may also be accessed for information.

Date modified:

2021-11-09