Malaysia legislation
Section 5A
Section 5A
(a)
the classification of goods;
(b)
the principles to be adopted for the purposes of determination of value of goods; or
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(c)
any other matters to be prescribed by the Director General.
(2)
An application under subsection (1) may be made—
(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 the Director General may in his discretion permit; 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 the Director General may in his discretion permit.
(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.
Making of customs ruling