Customs Act

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 NAFTA country, from Chile, from Costa Rica or from an EFTA state, any other matter concerning those goods that is set out in paragraph 1 of Article 509 of NAFTA, in paragraph 1 of Article E-09 of CCFTA, in paragraph 1 of Article V.9 or paragraph 10 of Article IX.2 of CCRFTA or in Article 28(2) of Annex C of CEFTA, as the case may be; 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.