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Rulings for tariff classification, valuation, origin, and marking: What to expect when applying

The CBSA issues advance rulings under paragraph 43.1(1) of the Customs Act. The CBSA also offers national customs rulings as an administrative service.

How long does it takes for an application to be processed

The CBSA’s standard processing time for issuing a ruling is within 120 calendar days of receiving all necessary information related to your application. The CBSA aims to issue rulings within a shorter period.

Information missing from the application

At any time during the course of reviewing an application, the CBSA may ask for additional information if there is anything missing from the application. The CBSA will contact you in the same way in which you chose to communicate with the agency (via the CARM Client Portal, email or mail).

You will have no less than 30 calendar days from the date of CBSA’s notice to provide the additional information.

The need for more information may cause a delay in issuing your ruling. The 120-day service standard will begin after the CBSA has received the additional information, as long as all necessary information to issue a ruling has been submitted.

If the CBSA does not receive a response within the prescribed period (no less than 30 days), or if the information provided is insufficient, the CBSA may decline to issue the ruling.

An applicant may withdraw their application for a ruling at any time before the ruling is issued either by mail, email, or through the CARM Client Portal.

When the CBSA will decline to issue a ruling

The CBSA will decline to issue a ruling in certain situations. For example:

  • the application pertains to hypothetical goods
  • there are multiple goods on the tariff classification ruling application (not within a range of similar goods)
  • it is not possible to determine all the material facts
  • the additional information requested was not provided in time

If your application is not accepted, the CBSA will provide you with its reasons as to why it has declined to issue a ruling in the same way in which you chose to communicate with the CBSA (via the CARM Client Portal, email or mail).

Even if the CBSA declines your application, you can submit a new application after the issue(s) are no longer applicable.

When the CBSA will postpone the issuance of a ruling

A ruling will be postponed under certain circumstances. For example:

  • a request for re-determination or further re-determination for similar goods has been made
  • similar goods are subject to a verification, and the outcome may affect the ruling request
  • the request involves a matter that is before the courts (for example, the Canadian International Trade Tribunal or Federal Court)

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