CN 16-33, Affirmation of Advance Rulings and National Customs Rulings (NCR) Under the January 1, 2017 Version of the Departmental Consolidation of the Customs Tariff

Submitted by admin on Sun, 01/22/2017 - 15:31

1. The purpose of this notice is to advise how to affirm an existing tariff classification advance ruling should the tariff classification of the existing ruling be impacted by changes in the January 1, 2017 Departmental Consolidation of the Customs Tariff (Tariff).

2. Importers who are in possession of a tariff classification ruling letter should review the Customs Tariff 2017 – Concordance Table to determine if the tariff classification of the goods under an existing ruling letter may be impacted by changes in the January 1, 2017 Tariff.

3. Where the tariff classification of a good under a ruling letter is impacted, the Canada Border Services Agency (CBSA) encourages importers to submit a request for an affirmation of the ruling to the CBSA office where the original ruling was issued. A new letter will be issued by the CBSA confirming the correct tariff classification number for 2017 and going forward.

4. A request for an affirmation of the ruling must be titled: "Request for an Affirmation of Ruling #XXXXXX under the January 1, 2017 Version of the Departmental Consolidation of the Customs Tariff.

5. Attach a copy of the original ruling letter issued by the CBSA.

6. The importer must also clearly advise if the facts and circumstances (e.g., composition of the goods) upon which the original ruling was based have changed, and provide all relevant details.

7. If the facts or circumstances of have changed from the original ruling request, importers should clearly indicate this in their request for an affirmation. The CBSA may require additional documentation to confirm the tariff classification of the subject goods.

8. Details on submitting a request for an advance ruling or NCR can be found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification or D11-11-1, National Customs Rulings (NCR).

9. It is important to note that, unless the facts and circumstances upon which the original ruling was based have changed, or if the tariff classification of the goods covered by a ruling letter has changed following the January 1, 2017 Departmental Consolidation of the Customs Tariff, the ruling letter remains valid and binding, upon both the importer and CBSA. A new ruling will not be issued.

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.

This notice is available on the CBSA website at: http://www.cbsa-asfc.gc.ca/publications/cn-ad/cn16-33-eng.html