M4.7 Advance Rulings

Question 1

What is an Advanced Ruling ?

Answer 1

an advance ruling is a written statement issued by the CBSA pursuant to paragraphs 43.1(1)(a), (b) and (c) of the Customs Act;

Question 2

What can a ruling be issued for?

Answer 2

a ruling can be issued with respect to the tariff classification, marking, valuation or origin of an imported item;
even with a ruling for origin, proof of origin is required;

Question 3

What is an NCR National Customs Ruling?

Answer 3

an NCR is a ruling , regarding origin, marking and valuation, for goods from countries that are not party to a preferential trade agreement with Canada.

Question 4

Who can apply for a ruling?

Answer 4

importers in Canada or persons with delegated authority;
exporters or producers of the goods;

Question 5

a ruling is applicable only to the party to whom it was issued

Answer 5

True

Question 6

Which Act stipulates that when “reason to believe” exists, you have 90 days to correct past errors to origin, classification or valuation issues;

Answer 6

Section 32.2(2) of the Customs Act

Question 7

What Demo contains examples of other means by which the CBSA can establish “reason to believe”.

Answer 7

D11-6-6

Question 8

How many days to respond to a request for additional information from the CBSA. Indicate your answer numerically

Answer 8

30

Question 9

Any error pertaining to origin, tariff and valuation must be corrected within how many days from the time “reason to believe” exists. Indicate your answer numerically.

Answer 9

90

Question 10

Section 43.1(1)(a) of the Customs Act can be used to request a determination on origin marking from an LDCT beneficiary.

Answer 10

False: A national ruling would be used to request a determination on origin marking from an LDCT beneficiary.

Question 11

Section 32.2(1) of the Customs Act is specific to tariff classification, valuation and origin from a country with a preferential trade agreement.

Answer 11

False ; Section 32.2(1) of the Customs Act is specific to origin from countries with preferential trade agreements

Question 12

As per the Customs Tariff Act, an importer shall make a correction to a declaration within 90 days of having reason to believe.

Answer 12

False: The Customs Act governs “reason to believe”

Question 13

D11-6-6 provides the explanation of “reason to believe”

Answer 13

True

Question 14

An appeal to a ruling must be filed a minimum of how many days of the effective date of the ruling.

Answer 14

90

Question 15

Reason to believe” is defined in the Customs Act.

Answer 15

False: reason to believe is defined in the Demo 11-6-6

Question 16

The term “prima facie” is an important inclusion in the explanation of “reason to believe”.

Answer 16

True: Without the inclusion of “prima facie”, a subjective interpretation could be applied.

Question 17

As a CCS, an importer may rely on your work to help keep them compliant.

Answer 17

True