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

Regulations are current to 2013-05-26

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)Footnote a of the Customs ActFootnote b, 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)Footnote a and (d)Footnote a of the Customs ActFootnote b, hereby makes the annexed Tariff Classification Advance Rulings Regulations.

INTERPRETATION

Marginal note:Definitions

1. 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

2. 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

3. 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

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

Marginal note:Supplementary information

5. 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

6. 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

7. 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

8. 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

9. 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.