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Memorandum D11-11-3
Advance Rulings for Tariff Classification
This memorandum supersedes Memorandum D11-11-3, Advance Rulings for Tariff Classification, dated April 1, 2003. This memorandum has been revised in accordance with the Government of Canada’s Paper Burden Reduction Initiative. The revisions are aimed at eliminating obsolete and duplicated requirements and modifying complex policies
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (160 Kb) [help with PDF files]
Last modified: 2009-11-26
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 | Trade Policy and Interpretation Directorate |
| Headquarters file | n/a |
| Legislative references | Customs Act, sections 43.1 and 60 |
| Other references | n/a |
| Superseded memoranda D | n/a |
