Section 43
Customs ruling
(a)
the classification of taxable goods;
(b)
the determination of a taxable person;
(c)
the principles to be adopted for the purposes of determination of sale value of taxable goods; or
(d)
any other matters as determined by the Director General.
(2)
An application for a customs ruling under subsection (1) may be made—
Sales Tax 59
(a)
in respect of imported goods—
(i)
at any time before the goods, that are the subject matter of the application, are to be imported or intended to be imported into Malaysia; or
(ii)
at any later time, if permitted by the Director General;
or
(b)
in respect of manufactured goods—
(i)
at any time before the goods, that are the subject matter of the application, are to be manufactured; or
(ii)
at any later time, if permitted by the Director General.
(3)
An applicant may withdraw his application at any time before a customs ruling is made and any payment made relating to the application for the customs ruling shall be forfeited by the Director
General.