Border Brokers

Advanced Rulings on Goods

Did you know that the CBSA publishes advance rulings to assist the importing community with the classification of goods? What are advanced rulings?

The CBSA has published a page explaining Advanced Rulings. On this page, you can apply for an Advanced Ruling via email.

These rulings, issued under paragraph 43.1(1)(c) of the Customs Act, provide information on the importation of particular goods, including their 10-digit tariff classification number under the Canadian Customs Tariff.

Advanced rulings can benefit anybody who is importing goods into Canada. Given the complex nature of tariff codes, an advance ruling can ensure that the tariff classification number used on the goods you are importing is deemed correct by the CBSA. This ruling is binding until it is revoked or amended. Advance rulings provide certainty to the importer regarding the classification of their goods and can simplify the documentation requirements for clearing goods at the border.

Who can request an advance ruling?

Importers of goods into Canada, person who are authorized to account for the goods, exporters or producers of those goods outside of Canada, and any person who is authorized as an agent of an importer or exporter on written authority may request an advanced ruling for their goods.

If you find yourself uncertain of how to classify goods that you’re importing into Canada, A.D. Rutherford can assist in obtaining an advanced ruling for you.

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