Marginal note:Advance rulings
43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to
(a) whether the goods qualify as originating goods and are entitled to the benefit of preferential tariff treatment under a free trade agreement;
(b) in the case of goods exported from a country or territory set out in column 1 of Part 3 of the schedule, any matter, other than those referred to in paragraphs (a) and (c), concerning those goods that is set out in the provision set out in column 2; and
(c) the tariff classification of the goods.
(2) The Governor in Council may make regulations respecting advance rulings, including regulations respecting
(a) the application of an advance ruling;
(b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively;
(c) the authority to request supplementary information in respect of an application for an advance ruling; and
(d) the circumstances in which the issuance of advance rulings may be declined or postponed.
- 1993, c. 44, s. 87;
- 1996, c. 33, s. 33;
- 1997, c. 14, s. 39;
- 2001, c. 25, s. 36, c. 28, s. 28;
- 2004, c. 16, s. 6(F);
- 2005, c. 38, s. 71;
- 2009, c. 6, s. 26, c. 16, ss. 33, 56;
- 2010, c. 4, s. 27;
- 2012, c. 18, s. 28.
- Date modified: