Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Act current to 2017-01-31 and last amended on 2015-08-01. Previous Versions

Marginal note:Advance rulings
  •  (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.

  • Marginal note:Regulations

    (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: