News and Media
28/12/2011
January 1, 2012 Changes to the Harmonized System May Affect Existing Binding Rulings
As noted in paragraph 10(a) of the Tariff Classification Advance Rulings Regulations, an advance ruling is not binding if there has been a “… change in … the laws of Canada”. These tariff changes are the result of amendments to the Customs Tariff Act.
Thus, a ruling with a classification number that is impacted by these changes will expire as of January 1, 2012.
Customs Notice N11-026 is at:
To obtain a replacement ruling that will be effective on and after January 1, 2012, please contact our Senior Technical Staff.


