Section 7
of Customs (Customs Rulings) Regulations, 2013
Section 7
(1)
A ruling made by the Controller shall state-
(a)
that it is a ruling made under section 22A;
(b)
the identity of the person or class of persons to whom, and the particulars of the matters to which, the ruling applies;
(c)
any material assumptions about the future events or other matters made by the Controller; and
(d)
the conditions (if any) applicable to the ruling.
(2)
The Controller shall notify the person to whom the ruling applies of the making of the ruling by sending him a copy of the ruling.
(3)
Where there is any Free Trade Agreement applicable to the matter to which a ruling applies, and the Free Trade Agreement specifies the period within which the ruling shall be made, the Controller shall make the ruling within that period.
(4)
The Controller may make a ruling notwithstanding that no application has been made under sub-regulation 1.
Modification or withdrawal of ruling.