Rulings for tariff classification, valuation, origin, and marking: Requesting a review
- Overview
- Who can apply and how
- Applying through the CARM Client Portal
- Applying by email or mail
- What to expect when applying
- Requesting a review
- Publishing rulings online
The review process for all rulings is not accessible through the CARM Client Portal. Therefore, you will need to submit an application for review in writing by email, mail, or registered (traceable) mail.
Review of an advance ruling
If you disagree with the CBSA’s advance ruling, you can request a review of the ruling under subsection 60(2) of the Customs Act. Only the applicant or an authorized person thereof may file such a request.
To ask for a review, you must take the following steps:
- Write a letter with arguments to support your position
- include a copy of the advance ruling and any supporting documents or information
- Send the letter to the appropriate regional recourse office
- the request can be submitted by regular or registered mail, by courier, or in person
Important: You must file a request for a review of an advance ruling within 90 days after the advance ruling is given. You must still apply the advance ruling on all importations until a new decision has been issued.
For more information on how to request a review and where to send it, refer to the following departmental memoranda:
- D11-11-3: Advance Rulings for Tariff Classification
- D11-4-16: Advance Rulings for Origin under Free Trade Agreements
- D11-6-7 (Appendix B): Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency
Review of a national customs ruling
You can request an informal review of a national customs ruling if you disagree with any of the instructions contained within.
To request a review, you must:
- include a copy of the national customs ruling and any supporting documents or information
- specify the reason(s) for the request
Important: You must submit the request for review to the office that issued the ruling before the goods that are subject to the ruling are imported.
For more information on how to request a review or challenge a national customs ruling or informal review, refer to departmental memorandum D11-11-1: National Customs Rulings.
Appeal to the Canadian International Trade Tribunal
In the event that you disagree with the CBSA’s decision after the review of an advance ruling, you may file an appeal with the Canadian International Trade Tribunal under section 67 of the Customs Act. You must do so within 90 days of the date of issuance of the review decision.
More information
- CBSA service standards: Enforcement, trusted traveller and trade appeals
- Departmental memoranda:
- D11-11-1: National Customs Rulings
- D11-11-3: Advance Rulings for Tariff Classification
- D11-4-16: Advance Rulings for Origin under Free Trade Agreements
- Date modified: