Tariff Classification Advance Rulings Regulations (SOR/2005-256)

Regulations are current to 2014-12-08 and last amended on 2014-02-28. Previous Versions

Marginal note:Minister bound

 An advance ruling shall remain in effect and shall bind the Minister if:

  • (a) there is no change in the material facts, material circumstances or laws of Canada on which the ruling is based;

  • (b) the person to whom the advance ruling was given has acted in accordance with the ruling; and

  • (c) it has not been revoked.

  • SOR/2014-40, s. 1.
Marginal note:Postponing
  •  (1) An officer may postpone the issuance of an advance ruling in respect of goods where goods, other than those for which an application for an advance ruling was made, are the subject of one of the following processes, the result of which is likely to affect the advance ruling:

    • (a) a verification under section 42.01 of the Act;

    • (b) a review, re-determination or further re-determination of tariff classification under section 59, 60 or 61 of the Act, as the case may be; or

    • (c) a hearing before the Canadian International Trade Tribunal or any court.

  • Marginal note:Declining or postponing

    (2) An officer may decline or postpone the issuance of an advance ruling where the applicant fails to provide supplementary information requested under section 5 within the period specified.

  • Marginal note:Declining

    (3) An officer may decline the issuance of an advance ruling where it is impractical or unreasonable to provide a ruling prior to the proposed date of importation.

MODIFICATION OR REVOCATION OF AN ADVANCE RULING

Marginal note:Grounds

 An officer may modify or revoke an advance ruling given in respect of goods

  • (a) if the advance ruling is based on an error of fact or in the tariff classification of the goods;

  • (b) to conform with a decision of a Canadian court or tribunal or a change in the laws of Canada;

  • (c) if there is a change in the material facts or material circumstances on which the advance ruling is based;

  • (d) if the Commissioner revises an advance ruling under paragraph 60(4)(b) of the Act.

  • SOR/2014-40, s. 2.
Marginal note:Goods affected
  •  (1) Subject to subsection (2), a modification or revocation of an advance ruling applies to goods that are the subject of the advance ruling and are imported on or after the effective date of the modification or revocation.

  • Marginal note:Goods affected

    (2) The modification or revocation also applies to goods imported before the effective date where the modification or revocation is

    • (a) to the detriment of the person to whom the advance ruling was given and that person has not acted in accordance with the advance ruling; or

    • (b) to the benefit of the person to whom the advance ruling was given.

  • SOR/2014-40, s. 3(F).