Section 45
Amendment, modification or revocation of customs ruling
(a)
the customs ruling 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 sales tax; or
(d)
there is a change in the material fact or circumstances on which the customs ruling was based.
(2)
The Director General shall, immediately after making the amendment, modification or revocation, give notice in writing to the applicant referred to in section 43 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 sales tax liability in respect of any taxable goods, and—
(a)
the taxable 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 taxable goods have left the place of manufacture or warehouse in the country from which the goods are being exported for direct shipment to Malaysia on the date the
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notice of the amendment, modification or revocation of the customs ruling is given; or
(c)
the taxable goods are imported on or before the date the notice of the amendment, modification or revocation is given but have not been released for home consumption, the customs ruling which was made prior to the amendment, modification or revocation under this section shall be applied to such taxable goods.
(4)
Notwithstanding subsection (2) and subject to section 39, if the amendment, modification or revocation of a customs ruling has the effect of decreasing any sales tax liability in respect of any taxable goods, any higher sales tax that has been paid shall be treated as if the higher sales tax has been paid in error.