1. The purpose of this notice is to advise that the different format files for the January 1, 2019 Departmental Consolidation of the Customs Tariff (Tariff) are now available on the Customs Tariff page of the CBSA website.
2. The 2019 Tariff reflects description and structural simplification changes from Finance Canada and Statistics Canada as well as scheduled rate reductions contained within the legislation of individual free trade agreements.
3. Changes to the classification numbers are identified in the Tariff (PDF format) on the CBSA website by a change bar in the left margin. Please note there are no change bar indicators in the HTML version. For the Access files the changes are indicated with the number 1 in the change column.
4. All changes will be active in the Customs Commercial System (CCS) beginning January 1, 2019.
5. A concordance table at the 8-digit level prepared by Finance Canada and one at the 10-digit level prepared by Statistics Canada is provided for your convenience.
6. Departmental Memoranda that may be affected by the Finance Canada changes will be reviewed and updated. To note, Memorandum D10-14-51, Tariff Classification Policy: Tariff Item 9948.00.00, will be revised to reflect the changes.
7. For further information regarding the 8-digit level changes prepared by Finance please see Part 4, Division 1, Customs Tariff Simplification of Budget Implementation Act, 2018 No.2 (Bill C-86).
8. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on submitting a request for an advance ruling can be found in the Memorandum D11-11-3, Advance Rulings for Tariff Classification.
9. Importers who are in possession of a tariff classification advance ruling should review the changes in Tariff Amendment T2019 to determine if the tariff classification number of the goods under their existing ruling is still valid. Where the tariff classification of a good under a ruling letter is no longer valid, importers may submit a request to the CBSA office where the original ruling was issued for an affirmation of the ruling. Should the Advance Ruling no longer be valid, a modified ruling will be issued by the CBSA confirming the correct tariff classification number.
10. For more information, within Canada, call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except statutory holidays). TTY is also available within Canada: 1-866-335-3237.
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