(1) Any per son 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 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-

(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.

(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 10A 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.

(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 customs; 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 duty liability in respect of any goods, and-

(a) the goods are imported within 3 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 home consumption, then the customs ruling which was made prior to the amendment, modification or revocation under this section shall be applied to such goods.

(4) Notwithstanding subsection (2), and subject to section 16, if the amendment, modification or revocation to a customs ruling has the effect of decreasing any duty liability in respect of any goods, any higher duty that has been paid shall been treated as if it has been paid in error.

The Director General shall by a notice declare a customs ruling made under section 10B 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.

Where an applicant receives two or more different customs ruling 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 the notification, issue a new customs ruling.