Attention: Tariff Classification Rulings Affected by the New Canadian Customs Tariff Are No Longer Valid
Following the implementation of the new 2012 Customs Tariff in effect since January 1, 2012, Canada Border Services Agency (CBSA) released customs notice 11-026 announcing that Advance Rulings for Tariff Classification and National Customs Rulings (NCR) are affected by amendments to the Customs Tariff.
Consequently, the classification numbers shown on current Advance Rulings for Tariff Classification and NCRs may no longer be valid effective January 1, 2012. Indeed, where the legislation upon which an NCR or Advance ruling was based is amended, the NCR or Advance ruling ceases to be valid from the effective date of the amendment.
As an importer, you should review the customs rulings issued prior to January 1, 2012 that apply to your products, if any, and identify which are affected by the new Customs Tariff technical changes.
It is strongly recommended to request a replacement ruling to CBSA, where applicable, unless you have stopped importing the products subject to the original rulings or similar products.
UPS can help you identify the specific rulings in your import profile that have been affected by the amendments to the Canada Customs Tariff and request an NCR or Advance Ruling for tariff classification on your behalf (rates and conditions apply).
For further information, please contact us at email@example.com.
To read the complete CBSA Customs Notice 11-026, please visit: http://www.cbsa-asfc.gc.ca/publications/cn-ad/cn11-026-eng.html.