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