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, Chile, Costa Rica or Honduras in the application of a regional value content requirement under Chapter Four of NAFTA, Chapter D of CCFTA, Chapter IV of CCRFTA or Chapter Four of CHFTA, 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, Chile, Costa Rica, Peru, Colombia, Jordan, Panama or Honduras in the application of the rules for determining whether the goods that re-enter Canada after being exported from Canada to another NAFTA country, Chile, Costa Rica, Peru, Colombia, Jordan, Panama or Honduras for repair or alteration qualify for treatment that is free of customs duty under Article 307 of NAFTA, Article C-06 of CCFTA, Article III.6 of CCRFTA, Article 205 of CPFTA, Article 205 of CCOFTA, Article 2-4 of CJFTA, Article 2.07 of CPAFTA or Article 3.8 of CHFTA, as the case may be;

• (b) in the case of goods exported from a NAFTA country, Chile, Costa Rica, an EFTA state, Peru, Colombia, Jordan, Panama or Honduras, 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,

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

  • (iv) Canada and the EFTA states regarding Annex C to CEFTA,

  • (v) Canada and Peru regarding Chapter Two or Three of CPFTA,

  • (vi) Canada and Colombia regarding Chapter Two or Three of CCOFTA,

  • (vii) Canada and Jordan regarding Chapter 2 or 4 of CJFTA,

  • (viii) Canada and Panama regarding Chapter Two or Three of CPAFTA, or

  • (ix) Canada and Honduras regarding Chapter Three or Four of CHFTA;

• (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 under subsection 42.1(2) or (3) of the Act;

• (e) in the case of goods exported from a NAFTA country, Chile, Costa Rica or Honduras, 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, Chile, Costa Rica or Honduras, 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, Chile, Costa Rica or Honduras, 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,

  • (v) Chapter II or Annex C to CEFTA,

  • (vi) Chapter Two, Three or Four of CPFTA,

  • (vii) Chapter Two, Three or Four of CCOFTA,

  • (viii) Chapters 2, 4 and 5 of CJFTA,

  • (ix) Chapter Two, Three or Four of CPAFTA, or

  • (x) Chapter Three, Four or Five of CHFTA; or

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