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

Regulations are current to 2020-05-17 and last amended on 2014-02-28. Previous Versions

Tariff Classification Advance Rulings Regulations

SOR/2005-256

CUSTOMS ACT

Registration 2005-08-31

Tariff Classification Advance Rulings Regulations

P.C. 2005-1497 2005-08-31

Whereas, pursuant to paragraph 167.1(b)Footnote a of the Customs ActFootnote b, the annexed Regulations give effect to a public announcement made on March 31, 2003 known as Customs Notice N-505;

Whereas Customs Notice N-505 provides that the annexed Regulations giving effect to that announcement are to be effective from April 1, 2003;

And whereas, pursuant to paragraph 167.1(d)a of the Customs Actb, the annexed Regulations give effect to an amendment to section 43.1 of that Act enacted by section 36 of An Act to amend the Customs Act and to make related amendments to other ActsFootnote c, which amendment came into force on April 1, 2003;

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, pursuant to section 43.1Footnote d and paragraphs 164(1)(i)Footnote e and (j) and 167.1(b)a and (d)a of the Customs Actb, hereby makes the annexed Tariff Classification Advance Rulings Regulations.

Interpretation

Marginal note:Definitions

 The following definitions apply in these Regulations.

Act

Act means the Customs Act. (Loi)

advance ruling

advance ruling means an advance ruling on the tariff classification of goods given under paragraph 43.1(1)(c) of the Act. (décision anticipée)

Application for an Advance Ruling

Marginal note:Who may apply

 An application for an advance ruling in respect of goods proposed to be imported may be made by any member of the following classes of persons:

  • (a) importers of goods in Canada;

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

  • (c) exporters or producers of those goods outside of Canada.

Marginal note:Time period

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

Marginal note:Language

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

Marginal note:Supplementary information

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

Advance Ruling

Marginal note:Consistency of rulings

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

Marginal note:Other requirements for ruling

 An officer shall give the applicant an advance ruling in writing, in the same language as the language of the application for the advance ruling, and shall provide the reasons for the advance ruling.

Marginal note:Goods affected

 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 advance ruling.

Marginal note:Effective date

 An advance ruling is effective on the date on which it is issued, or on such later date as may be specified in the advance ruling.

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)

Marginal note:Effective date

 Subject to a postponement under subsection 16(1), a modification or revocation of an advance ruling is effective on the date on which the modification or revocation is issued or on such later date as may be specified in the notice given under section 15.

Marginal note:Notice

 An officer shall give notice in writing of any modification or revocation of an advance ruling and of the effective date of the modification or revocation to the person to whom the advance ruling was given.

Marginal note:Postponement

  •  (1) An officer shall postpone the effective date of a modification or revocation of an advance ruling for a period not exceeding 90 days where the person to whom the advance ruling was given demonstrates that the person has relied in good faith on that advance ruling to the person's detriment.

  • Marginal note:Notice

    (2) An officer shall give, in writing, to the person to whom the advance ruling was given, notice of any postponement made under subsection (1).

Consequential Amendment

 [Amendment]

Coming into Force

Marginal note:Coming into force

 These Regulations are deemed to have come into force on April 1, 2003.

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