Free Trade Agreement Advance Rulings Regulations (SOR/97-72)

Regulations are current to 2013-05-20

Free Trade Agreement Advance Rulings Regulations

SOR/97-72

CUSTOMS ACT

Registration 1996-12-30

Free Trade Agreement Advance Rulings Regulations

P.C. 1996-2084 1996-12-30

Whereas the proposed NAFTA and CIFTA Advance Rulings Regulations implement a provision of CIFTA and otherwise make no material substantive change in an existing regulation and are therefore, by virtue of paragraphs 164(4)(a.03) Footnote a and (d) of the Customs ActFootnote b, not required to be published under subsection 164(3) of that Act;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 43.1 Footnote c, paragraphs 164(1)(i) Footnote d and (j) and subsection 164(1.1) Footnote e of the Customs ActFootnote b, hereby makes the annexed NAFTA and CIFTA Advance Rulings Regulations.

INTERPRETATION

1. The definitions in this section apply in these Regulations.

“Act”

“Act” means the Customs Act. (Loi)

“advance ruling”

“advance ruling” means an advance ruling given under paragraph 43.1(1)(a) or (b) of the Act. (décision anticipée)

“material”

“material” means a good that is used in the production of another good, and includes a part or an ingredient. (matière)

  • SOR/2005-256, s. 17.

CLASSES OF PERSONS ELIGIBLE TO APPLY FOR AN ADVANCE RULING

2. An application for an advance ruling in respect of goods proposed to be imported from a free trade partner may be made by any member of the following classes of persons:

  • (a) importers of those goods in Canada;

  • (b) persons who are authorized to account for those goods under paragraph 32(6)(a) or subsection 32(7) of the Act;

  • (c) exporters and producers of those goods in a free trade partner other than Canada;

  • (d) where the goods are produced in a NAFTA country other than Canada, in Chile or in Costa Rica, producers in a NAFTA country other than Canada, in Chile or in Costa Rica, of a material that is used in the production of those goods; and

  • (e) where the goods are produced in Israel or another CIFTA beneficiary, producers in Israel or another CIFTA beneficiary or in the United States of a material that is used in the production of those goods.

  • SOR/97-331, s. 3;
  • SOR/2004-124, s.1.

3. [Repealed, SOR/97-331, s. 4]

APPLICATION FOR AN ADVANCE RULING

4. An application for an advance ruling in respect of goods shall be made not less than 120 days before the date of importation of the goods.

5. An application for an advance ruling shall be made in English or French.

6. Where, during the course of an evaluation of an application for an advance ruling, an officer determines that the information contained in the application is insufficient to make a ruling, the officer may request supplemental information from the applicant and shall specify a period of not less than 30 days within which the information shall be provided.

  • SOR/97-331, s. 5(E).

ADVANCE RULING

General

7. An officer shall give consistent advance rulings with respect to applications for advance rulings that are based on facts and circumstances that are identical in all material respects.

8. An officer shall provide the applicant with a full explanation of the reasons for an advance ruling.

  • SOR/2004-124, s. 2.