Section 5C — AKTA EKSAIS 1976

(a)

it contains an error which needs to be corrected;

(b)

the customs ruling was based on an error of fact or law;

(c)

there is a change in law relating to excise; or

(d)

there is a change in the material fact or circumstances on which the ruling was based.

(2)

The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.

(3)

Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any duty liability in respect of any goods, and—

(a)

the goods are imported within three months of the date the notice of the amendment, modification or revocation is given pursuant to a binding contract entered into before that date;

(b)

the goods have left the place of manufacture or warehouse in the country from which they are being exported for direct shipment to Malaysia on the date the notice of the amendment, modification or revocation of the ruling is given;

or

Excise 27

(c)

the goods are imported on or before the date the notice of the amendment, modification or revocation is given but have not been released for the home consumption, then the customs ruling which was made prior to the amendment, modification or revocation under this section shall be applied to such goods.

(4)

Notwithstanding subsection (2), and subject to section 13, if the amendment, modification or revocation to a customs ruling has the effect of decreasing any duty liability in respect of any goods, any higher duty that has been paid shall be treated as if the higher duty paid in error.

Director General to declare rulings to be null, etc.