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November 12, 2021

Validation of Customs rulings under the 2022 version of the Customs Tariff

Changes to the World Customs Organization’s Harmonized System will be reflected in the customs tariff of most countries in 2022. This includes Canada’s Customs Tariff.

The changes could affect the classification, or the origin determination under a free trade agreement, of certain goods for which a Customs ruling was issued by the Canada Border Services Agency (CBSA).

The Agency issued a Customs Notice to advise on how to verify if rulings are impacted and, if required, how to request the validation of a tariff classification advance ruling, tariff classification national customs ruling, and advance ruling or national customs ruling for origin.

Link: Customs Notice 21-20 Validation of Advance Rulings (AR) and National Customs Rulings (NCR) Under the January 1, 2022 Version of the Departmental Consolidation of the Customs Tariff

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