PART 1Import duty
Administration etc
I124Rulings as to application of customs tariff or place of origin
1
HMRC Commissioners must by public notice make provision establishing a system under which persons apply for rulings given by HMRC officers for the purpose of—
a
determining any issue as to the code in the customs tariff applicable to any goods, or
b
determining the place of origin of any goods for the purposes of this Part.
2
Each of the following is an example of the kind of provision that may be made by the notice—
a
provision specifying cases in which rulings need not be given,
b
provision about the making of the applications (including their form, the information to be contained in them and any documents to accompany them),
c
provision requiring the applications to be determined within a specified period,
d
provision about the period for which, and other conditions subject to which, the rulings are to have effect,
e
provision about the form in which the rulings are to be given,
f
provision for the withdrawal or amendment of rulings,
g
provision determining the extent to which the rulings may be relied on by applicants, and
h
provision requiring any person to whom a ruling has been given to disclose that fact to HMRC.
3
The system established by the notice must secure that an application may be made for a ruling even if an HMRC officer considers that the ruling is not, or may not be, required to resolve a doubt as to the issue being determined.