Application for customs ruling
Open ↗(1) Any person may apply, in the prescribed form together with the prescribed fee, to the Director General for a customs ruling in respect of any one or more of the following matters: ________________________________________________________
(a) the classification of goods;
(b) the determination of a taxable person;
(c) the principles to be adopted for the purposes of determination of value of goods; or
(d) 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.
*NOTE—see section 7 of Sales Tax (Amendment) Act 2007 [Act A1283].
Making of customs ruling
Open ↗(1) Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 11A and such ruling shall bind the applicant.
(2) Any such customs ruling may be subject to such conditions as the Director General may deem fit to impose.
(3) The Director General may decline to make a customs ruling if, in his opinion—
(a) the information given by the applicant is insufficient to do so;
(b) the application is for a hypothetical situation; or
(c) an appeal under this Act is pending involving the subject matter referred to in the application.
Amendment, modification or revocation of customs ruling
Open ↗(1) A customs ruling may be amended, modified or revoked by the Director General if—
(a) it 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 ruling was based.
(2) The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant 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 tax liability in respect of any goods, and—
(a) the 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 goods have left the place of manufacture or warehouse in the country from which they are being exported for direct shipment to Malaysia on the date the notice of the amendment, modification or revocation of the ruling is given; or
(c) the goods are imported on or before the date the notice of the amendment, modification or revocation is given but have not been released for the home consumption,
then the customs ruling which was made prior to amendment, modification or revocation under this section shall be applied to such goods.
(4) Notwithstanding subsection (2), and subject to section 32, if the amendment, modification or revocation to a customs ruling has the effect of decreasing any tax liability in respect of any goods, any higher tax that has been paid shall be treated as if the higher tax paid in error.
Director General to declare rulings to be null, etc.
Open ↗The Director General shall by a notice declare a customs ruling made under section 11B to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.
Receiving of two customs rulings
Open ↗Where an applicant receives two or more different customs rulings on the same subject matter, such rulings shall be treated as being null and void and such applicant shall immediately notify the Director General who shall, within thirty days from the date of notification, issue a new customs ruling.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
