Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



Canada Border Services Agency Issues Revised D-Memo on Tariff Classification Rulings

On April 23, 2010, the Canada Border Services Agency (CBSA) reissued D-Memo 11-11-3 "Advance Rulings for Tariff Classifications". Please go to the following link for a copy of the revised D-memo - http://www.cbsa.gc.ca/publications/dm-md/d11/d11-11-3-eng.pdf

The CBSA states that the reason for the revised D-Memo is "to update contact information and to reflect the new organizational structure of the Canada Border Services Agency." The CBSA has recently restructured its operations.

We have reviewed the D-Memo and there are few substantive changes. Advance tariff classification rulings are helpful to importers who identify more than one possible tariff classification number that could apply to an imported good and wish to avoid AMPS penalties or disputes with the CBSA in the future.

Recently, we had a file where the CBSA visited a client who had an advance tariff classification ruling. That ruling was never revoked. The CBSA officer used a different tariff classification number during the verification (with a higher duty rate) and issued detailed adjustment statements covering the last 4 years of imports. Unfortunately, the client contacted us after the detailed adjustment statements were issued. We quickly filed a request for a redetermination on the basis of the advance tariff classification ruling and the DASs were successfully reversed.

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