Customs Act

Marginal note:Advance rulings

• 43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to

  • (a) whether the goods qualify as originating goods and are entitled to the benefit of preferential tariff treatment under a free trade agreement;

  • (b) in the case of goods  exported  from  a NAFTA country, from Chile, from Costa Rica, from an EFTA state, from Peru or from Colombia, any matter, other than those referred to in paragraphs (a) and (c), concerning those goods that is set out in paragraph 1 of Article 509 of NAFTA, in paragraph 1 of Article E-09 of CCFTA, in paragraph 1 of Article V.9 or paragraph 10 of Article IX.2 of CCRFTA, in Article 28(2) of Annex C of CEFTA, in paragraph 1 of Article 419 of CPFTA or in paragraph 1 of Article 419 of CCOFTA, as the case may be; and

  • (c) the tariff classification of the goods.

• Marginal note:Regulations

  (2) The Governor in Council may make regulations respecting advance rulings, including regulations respecting

  • (a) the application of an advance ruling;

  • (b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively;

  • (c) the authority to request supplementary information in respect of an application for an advance ruling; and

  • (d) the circumstances in which the issuance of advance rulings may be declined or postponed.