Tariff Classification Advance Rulings Regulations

Marginal note:Goods affected

• 13 (1) Subject to subsection (2), a modification or revocation of 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 modification or revocation.

• Marginal note:Goods affected

  (2) The modification or revocation also applies to goods imported before the effective date where the modification or revocation is

  • (a) to the detriment of the person to whom the advance ruling was given and that person has not acted in accordance with the advance ruling; or

  • (b) to the benefit of the person to whom the advance ruling was given.