Free Trade Agreement Advance Rulings Regulations

14 An officer may modify or revoke an advance ruling given in respect of goods that are the subject of the advance ruling

• (a) if the advance ruling is based on an error

  • (i) of fact,

  • (ii) in the tariff classification of the goods or of the materials used in the production of the goods,

  • (iii) in the case of goods exported from a NAFTA country, from Chile or from Costa Rica, in the application of a regional value content requirement under Chapter Four of NAFTA, Chapter D of CCFTA or Chapter IV of CCRFTA, as the case may be,

  • (iv) in the case of goods exported from a NAFTA country, in the application of the rules for determining whether goods qualify as goods of a NAFTA country under Annex 300-B or 302.2 or Chapter Seven of NAFTA,

  • (v) in the case of goods exported from a NAFTA country, in the application of the rules for determining whether the goods are qualifying goods under Chapter Seven of NAFTA, or

  • (vi) in the case of goods exported from a NAFTA country, from Chile or from Costa Rica, in the application of the rules for determining whether the goods that re-enter Canada after being exported from Canada to another NAFTA country, to Chile or to Costa Rica for repair or alteration qualify for treatment free of customs duty under Article 307 of NAFTA, Article C-06 of CCFTA, or Article III.6 of CCRFTA, as the case may be;

• (b) in the case of goods exported from a NAFTA country, from Chile or from Costa Rica, if the advance ruling is not in accordance with an interpretation agreed to by

  • (i) the NAFTA countries regarding Chapter Three or Four of NAFTA,

  • (ii) Canada and Chile regarding Chapter C or D of CCFTA, or

  • (iii) Canada and Costa Rica regarding Chapter III or IV of CCRFTA;

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

• (d) if preferential tariff treatment under a free trade agreement has been denied or withdrawn from the goods pursuant to subsection 42.1(2) of the Act;

• (e) in the case of goods exported from a NAFTA country, from Chile or from Costa Rica, if the exporter or producer of the goods has not complied with the terms and conditions of the advance ruling with regard to the regional value content of the goods or any other terms or conditions of the advance ruling;

• (f) in the case of goods exported from a NAFTA country, from Chile or from Costa Rica, if the operations of the exporter or producer of the goods are not consistent with the material facts and circumstances on which the advance ruling is based with regard to the regional value content of the goods;

• (g) in the case of goods exported from a NAFTA country, from Chile or from Costa Rica, if for the purposes of the application for the advance ruling the supporting data and computations used in applying the basis or method for calculating value or allocating cost were incorrect in any material respect with regard to the regional value content of the goods;

• (h) to conform with a modification of

  • (i) Chapter Three, Four, Five or Seven of NAFTA,

  • (ii) Chapter C, D or E of CCFTA,

  • (iii) Chapter Three of CIFTA,

  • (iv) Chapters III, IV and V of CCRFTA; or

• (i) to conform with a decision of a Canadian court or tribunal or a change in Canadian law.