Guide to tariff classification for Canadian imports: Resources
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Advance rulings for tariff classification
Advance rulings provide information about specific imported goods, along with their correct 10-digit tariff classification number. We issue advance rulings under paragraph 43.1(1)(c) of the Customs Act.
An advance ruling tells an importer how to classify goods. A ruling provides certainty on the classification of a good and makes it easier to import and account for goods arriving into Canada. Advance rulings are binding until revoked or modified.
- To request an advance ruling:
- Follow the instructions to draft and submit a request letter
- Make sure your request meets the requirements listed in Memorandum D11-11-3, Advance Rulings for Tariff Classification, Appendix A
- Check the advance rulings issued by the CBSA to see if there is already a published ruling that covers same/similar goods that you want to import for guidance related to classification
The CBSA publishes policies and procedures in the form of departmental memoranda (d-memoranda). They provide information about legislative and regulatory requirements you must follow.
The D-10 series of memoranda relates to the tariff classification of commodities.
Each number in the D-10 series is subdivided by topic like this:
- D10-0: Applies throughout the Canadian Customs Tariff
- D10-2: Sampling and testing of goods
- D10-13: Interpretation
- D10-14: Tariff classification of specific goods
- D10-15: Chapter 99 tariff items
- D10-17: Tariff information and classification about certain natural products
- D10-18: Tariff rate quotas
The D-11 series of memoranda contains other relevant information where the Canadian Customs Tariff has a role, but the main subject matter is not commodity specific.
Each number in the D-11 series is subdivided by topic like this:
- D11-3: Marking of goods
- D11-4: Origin
- D11-5: Free trade agreements
- D11-6: Compliance
- D11-8: Conditional relief
- D11-10: Customs and Excise Offshore Application Act
- D11-11: Rulings
The Canadian International Trade Tribunal (CITT) hears and decides appeals from decisions issued by the CBSA. These are decisions made under the Customs Act that relate to the tariff classification of specific imported goods.
The Federal Court of Canada and the Supreme Court of Canada are further avenues of appeal for decisions made by the CITT. You can also refer to these decisions when contemplating the tariff classification for same/similar goods.
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