Malaysia legislation
Section 10A
Section 10A
Application for customs ruling
(a)
the classification of goods;
(aa) the origin of goods;
(b)
the principles to be adopted for the purposes of determination of value of goods; or
(c)
on any other matters to be prescribed by the Director
General.
(2)
An application under subsection (1) may be made—
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(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