Section 5
of Customs (Customs Rulings) Regulations, 2013
Subsidiary LegislationIn forceProvision 5 of 12
Section 5
(1)
An application for a ruling shall
{a}
identify the applicant; and
(b}
disclose all relevant facts and documents relating to the matter in respect of which the ruling is sought.
(2)
The Controller may, at any time, request further information from an applicant for the purpose of making a ruling.
(3)
An applicant for a ruling shall provide the Controller with the information referred to in sub-regulation (2) within such time as the Controller may determine.
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Controller may make assumptions.