Customs Chapter VB

Definitions

Defines applicant, advance ruling and other expressions used in the advance-ruling chapter.

Customs Authority for Advance Rulings

Establishes the Customs Authority for Advance Rulings and its institutional framework.

Authority for advance rulings

Contains the institutional or transitional architecture for the advance-ruling authority.

Omitted provision

The provision is retained in the concordance only for historical research.

Application for advance ruling

Governs filing of an advance-ruling application, including the applicant, question, form, fee and accompanying material under the current rules.

Procedure on receipt of application

Controls admission, hearing, information requests and pronouncement of the ruling.

Applicability of advance ruling

Defines the persons and circumstances for which an advance ruling is binding and addresses the effect of changes in law or facts.

Advance ruling to be void in certain circumstances

Permits a ruling obtained through fraud or material misrepresentation to be treated as void, with consequential application of ordinary law.

Appeal

Provides the statutory appeal route against specified advance-ruling orders.

Powers of Authority

Confers specified procedural and civil-court-like powers on the authority.

Procedure for Authority

Allows the authority to regulate its procedure subject to the Act and rules.