Rulings issued by Canada Border Services Agency (CBSA) are published at

https://www.cbsa-asfc.gc.ca/recourse-recours/decisions-eng.html

 

These rulings apply to Advanced Rulings on tariff classification and National Customs Rulings on origin, valuation or marking programs.

Specifics about these rulings and how to apply can be found in  CBSA D Memorandum D11-11-1for NCR and D11-11-3 for Advance Rulings.

 

A NCR provides instruction concerning the CBSA’s origin (Most – Favored Nation Tariff or non-Free Trade Agreement (FTA) Preferential Tariff Treatment) valuation, or marking programs. These rulings provide guidance to importers.

Requests concerning Tariff classification of goods are to be submitted as requests for Advance Rulings.

 

Importers are best advised to review these rulings from time to time to assist with tariff classification, origin or valuation of goods. It is however important to note that rulings are binding only between the CBSA and the applicant so review of these rulings are for reference only

 

In 2014 CBSA began to request that for Advance Rulings and NCRs that the applicant consent or not consent to the CBSA publishing its ruling letter in its entirety so that the decision rendered can be used as reference to the entire importing community.

 

It is wise to note that published rulings in respect of the same or similar goods or circumstances may assist an importer but it cannot be relied upon as a formal “reason to believe” for import purposes as the ruling was issued to a specific importer.  

 

These published rulings bring greater certainty to the importing community and assist in compliance. Contact the experts at Pacific Customs Brokers  Trade Advisory for assistance in applying for a Advance Ruling or NCR or interpreting one that has been published.

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About Author
Jan Brock

Jan Brock joined Pacific Customs Brokers in 2015 as a Senior Trade Advisor. She retired from Canada Border Services Agency (CBSA) in 2015 after serving more than 37 years. Jan started her career with CBSA as a summer student in 1976 and worked part-time until she graduated from U.B.C. with a Bachelor of Education Degree in 1980 . Shortly after graduating from U.B.C. Jan worked full time as an inspector with CBSA and within three years was promoted to Superintendent. She served some time in the Regional Operations office as an Operations Review Officer before she was promoted to Chief of Operations first at the Customs Mail Centre, then in the Metro District as the Commercial Chief and ending her career as a Chief at Pacific Highway Commercial Operations where she served as Chief from 1992 to 2015. During her career she was a member of the Customs Drug Team and a trainer in the National Enforcement Program. Jan also served as the Regional Coordinator Officer Powers and Use of Force for the Pacific Region. Jan served on many Commercial Program Reviews and committees both national and regional during her career and possesses an expansive knowledge of importing and exporting into and from Canada.

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While we strive for accuracy in all our communications, as the Importer of Record it is incumbent upon your company to ensure that you are aware of the requirements under the new regulations so that you maintain compliance as always.