This memorandum has been revised to include:
– updates on the policy regarding the postponement of the effective date of an advance ruling and situations where an advance ruling will not be issued and the request rejected;
– new policies on the retention, disposal and the returning period of the advance ruling request (and/or supporting literature and/or sample) to the applicant;
– clarification on the 120 day service standard when the CBSA requests samples for laboratory analysis;
– clarification on an advance ruling request for a conditional relief tariff item; and,
new procedures for the exchange of information by email between the applicant or their agent and the CBSA.