Section 42
Customs ruling
Any person may apply to the Director General, in the form and manner as determined by the Director General together with the prescribed fee, for a customs ruling in respect of any one or more of the following matters:
(a)
the determination of a taxable service;
(b)
the determination of a taxable person;
(c)
the principles to be adopted for the purposes of determination of value of taxable service;
(d)
any other matters as determined by the Director General.
(2)
An application for a customs ruling under subsection (1) may be made—
(a)
at any time before any service is provided; or
(b)
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.
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