Ottawa, November 1, 2023
Memorandum D11-11-3 – Advance Rulings for Tariff Classification:
This memorandum has been revised to:
Provide more information regarding the postponement of the effective date of a modification or revocation of an advance ruling and how an applicant can make such a request to the CBSA.
Applications for an Advance Ruling for Tariff Classification:
– Via the CARM Client Portal
– By e-mail or by mail
Publication of advance rulings relating to the tariff classification of goods benefits the trade community by establishing a comprehensive online repository of advance rulings, thus providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the trade programs. Although there is no obligation to do so, the CBSA encourages the applicant or their authorized agent to consent to the publication of the advance ruling, which will allow the CBSA to publish it on its website.