Section 2

Subject to sub-regulation (3), any person concerned in the importation of any goods may apply to the Controller for a ruling on one or more of the following matters

{a}

the classification of goods;

{b}

the country of origin of the goods;

{c}

the application of a provision of the Customs (Valuation of

Imported Goods) Rules, 2001 (S 53/2001) to the goods.

(21

Where any goods are the subject of any Free Trade Agreement to which

Brunei Darussalam is a party, and that Free Trade Agreement identifies the person who may apply for a ruling in relation those goods, only that person may apply under sub-regulation (l~·or (2) for a ruling in relation to those goods.

An application for a ruling shall

{a}

be made in such form as the Controller may determine;

(b}

comply with the disclosure requirements of regulation 5; and

{c}

be made at such time as the Controller may determine.

Controller may decline to make ruling.