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.

Share this post
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.

Author's Posts
Preclearance Agreement To Improve Travel And Trade
CBSA Can Help Protect Your Intellectual Property Rights
What Is The Status Of The NAFTA Agreement And USMCA
CBSA Mandates Electronic Reporting For Exporters
CBSA Releases Results Of ACI Audit In The Air Mode
Canadian Customs Tariff And The Harmonized System
How International Trade Correlates To Gross Domestic Product
Tsawwassen’s New Container Examination Facility Now Operational
CBSA Announces Manifest Changes To Paper Cargo Control Document
Audit Reveals CBSA Must Improve Marine Mode Commercial Program
U.S. Lifts Tariffs On Steel And Aluminum
Importing Cosmetics Into Canada
CBSA Targeted Verifications
Brexit – What’s Next?
AMPs: Increasing April 1, 2019
Do Not Overpay Duties For Your Imports Into Canada
Canada Border Services Agency Published Rulings
CBSA Integrated Import Declaration And Single Window Initiative
CPTPP: Trade In The Pacific Rim Is About To Open Up | PCB Blog
USMCA Effective Date | Is The Deal Done?
USMCA Details | United States Mexico Canada Agreement | NAFTA 2.0
Your Tsawwassen Container Examination Facility Update
Is Duty And Surtax The Same Thing?
International Trade For Ecommerce Business
Possible Trade War: U.S. and Canada
CBSA Releases 2018 Departmental Plan
How To Become A Trusted Trader To Improve Your Customs Clearances
The Push For A NAFTA Agreement | April 20 2018
Canada Customs Focus To Improve Tariff Rate Quota Enforcement
Deadline Of Single Window Initiative Extended By CBSA
Expect CBSA To Increase Monetary Penalties In 2018
Import Misconception #25: Customs Inspections End At The Border
Will CPTPP Impact NAFTA Negotiations?
Returning Online Goods? You Are Eligible For A Refund From CBSA
The Issues And Solutions Of Container Exams At The Port Of Vancouver
How NAFTA Negotiations Affect You
Attn Online Shoppers, A De Minimis Increase Means More Duty-Free Importing
Moving Personal Goods Back To Canada
What Is The Single Window Initiative?
CEF Exams | What Is An Importer To Do?
How To Avoid ACI eManifest Penalties Triggered By Voluntary Entries
Should Commercial Carriers Crossing Into Canada Have A Carrier Code?
ACI eManifest Reporting For Hand-Carried Goods
Bonded Carrier vs. Non-Bonded Carrier
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.