Disagreements, reviews and appeals

Filing a Request for Review or for an Appeal

Advance rulings on the origin or tariff classification of goods under the Customs Act

This redress process is used if the following applies:

• you have received an advance ruling on the origin or tariff classification of goods; and
• you believe the CBSA has misunderstood the facts or has applied the law incorrectly.

In some cases, the issuing office may modify or revoke an advance ruling.

• Request a review
• Extension of time
• Review process
• Related information
• External appeals

This information does not apply to disputes of advance rulings classifying goods as obscene material or hate literature.

Request a review

You must file a dispute notice with the CBSA within 90 days of the date stated on the advance ruling that you are contesting. You can file it by submitting a letter quoting the advance ruling number and including information to support your position.

To ensure efficient processing, please send your dispute notice to the closest regional recourse division (see Appendix H of Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods) or you may send it to any CBSA office.

For further details, please consult Memorandum D11-4-16, Advance Rulings Under Free Trade Agreements, or Memorandum D11-11-3, Advance Rulings for Tariff Classification.

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Extension of time

In exceptional circumstances, you may apply for an extension of time to file a dispute notice.

Review process

Regional recourse divisions perform a full and impartial review of disputes on advance rulings of origin or tariff classification (other than for obscene material and hate propaganda).

Within 30 days of filing your dispute notice, you will receive a letter containing the name and contact details of the recourse officer responsible for your file.

The officer will consider your position and the reasons for the decision under review. The officer may contact you for additional information and will advise you if there are unexpected delays or if the CBSA is unable to process your request.

The recourse officer has the delegated authority to make a decision on behalf of the CBSA. To make a decision, the recourse officer will consider all the evidence and arguments provided and the relevant law and policy.

A decision letter will be mailed to you once the decision has been made. If the recourse officer agrees with your position, you will receive a notice of decision reversing or revising the advance ruling. However, if the officer's research does not support your position, the officer will advise you in writing of the proposed decision and reasons. You will have an opportunity to respond to this proposal before the officer reaches a final decision.

Related information

Impact on imported goods

The review of an advance ruling does not override the requirements or otherwise protect your time limits for filing a dispute, for filing self-corrections or for applying for a refund on imported goods. You need to deal with such situations by following the procedures in Memorandum D11-6-6, Self-Adjustment to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods, or Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods, whichever applies to your situation.

For reviews of disputes on NAFTA origin

If your dispute involves a claim for North American Free Trade Agreement (NAFTA) tariff treatment, the CBSA will share the full text of the report setting out the results of your dispute with U.S. Customs and Border Protection.

External appeals

If you disagree with the decision made, you have the right to file an appeal to the Canadian International Trade Tribunal. Please refer to the decision letter for information regarding time limits for external appeals.