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Advance Ruling

Canada

Last updated on 21 Jan 2020


A document providing a binding confirmation for the correct tariff classification of goods.

May be helpful for customs clearance.

The Advance Ruling may be applied for by the importer, exporter, producer or person who accounts for the imported goods at a client services regional office of the Canada Border Services Agency (CBSA), e.g. in case of the Northern Ontario Region at the CBSA, Trade Compliance Division, 1st floor, 2270 St. Laurent Boulevard, CA-Ottawa, Ontario, K1G 6C4; for more information, please call the Border Information Service at: +1 204 9833500, 506 6365064.

No specific form required.

The application is to be prepared as a letter of request in English or French.

To be submitted in one copy in person or by mail.

The processing time is usually 120 days.

There is no processing fee.

The issued Advance Ruling is valid for an unlimited time and may be applied to all relevant importations as long as no modifications, cancellations or reversions occur.

Please note:

For each product, an individual request is to be made.

Besides the tariff classification, the CBSA also issues an Advance Ruling number, which may be stated on the related commercial documents, e.g. on the Canadian Customs Invoice or the Commercial Invoice.

Similar to the ruling as regards the tariff classification of goods, rulings may also be applied for at the CBSA as regards the preferential origin of goods.

  1. Minimum content:

    • reference to: "Attention: Tariff Classification Advance Ruling Request"

    • applicant's name and address

    • Business Number (BN), if applicable

    • statement of being the importer, exporter, producer or authorised representative

    • name and phone number of the contact person

    • principal ports of entry

    • statement on whether the good has been subject to a tariff verification, an administrative or judicial review, a request for a customs or advance ruling

    • statement on whether the good has previously been imported into Canada

    • detailed description of the good, including trade, commercial, common and/or technical name and composition, if applicable

    • description of the manufacturing process

    • description of the packaging

    • intended use

    • recommended tariff classification

    • applicant's signature

  2. Material to be enclosed:

    • literature on the product by the manufacturer

    • drawings, photographs

    • schematics