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Memorandum D11-11-3
Advance Rulings for Tariff Classification
A revision to the Atlantic region’s address in Appendix B of the English version was made to Memorandum D11-11-3, Advance Rulings for Tariff Classification, dated April 23, 2010.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (754Kb) [help with PDF files]
Last modified: 2010-05-27
Summary
This memorandum outlines the Canada Border Services Agency (CBSA) program for advance rulings for tariff classification issued under paragraph 43.1(1)(c) of the Customs Act, effective April 1, 2003.
Tariff classification rulings issued in response to a request by an importer, non-resident exporter or producer, or a person authorized to account for imported goods pursuant to paragraph 32(6)(a) or subsection 32(7) of the Customs Act are now covered by the Tariff Classification Advance Ruling Program and no longer fall within the scope of the National Customs Ruling (NCR) Program. Customs-initiated rulings on tariff classification remain in the NCR Program. Valid NCRs for tariff classification will continue to be honoured by the CBSA.
References
| Issuing office |
Tariff Division Post-Border Programs Directorate Programs Branch |
| Headquarters file | n/a |
| Legislative references | Customs Act, sections 43.1 and 60 |
| Other references | n/a |
| Superseded memoranda D | D11-11-3, November 26, 2009 |
