Customs (Customs Rulings) Regulations, 2013 · s 3

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3.
( 1)
The Controller may decline to make a ruling if
{a}
the application for the ruling would require the Controller to determine any question of fact;
248

{bf the Controller considers that the correctness of the ruling would depend on the making of assumptions, whether in respect of a future event or any other matter;
{cf the application is frivolous or vexatious;
{d)
the matter on which the ruling is sought involves the interpretation of any foreign law;
{e}
after the Controller has requested further information
(i)
the applicant fails to provide the information within the time specified by the Controller for the provision of the information; or
(ii) in the Controller's opm10n, the applicant has not provided sufficient information in relation..to the application;
{f} an appeal under these Regulations involving the subject-matter referred to in the application is pending.
(2)
The Controller shall, where he has declined to make a ruling, notify the applicant in writing of his decision and the reasons therefor.
Duration of ruling.

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s 3( 1)

The Controller may decline to make a ruling if

{a}

the application for the ruling would require the Controller to determine any question of fact;

248

{bf the Controller considers that the correctness of the ruling would depend on the making of assumptions, whether in respect of a future event or any other matter;

{cf the application is frivolous or vexatious;

{d)

the matter on which the ruling is sought involves the interpretation of any foreign law;

{e}

after the Controller has requested further information

(i)

the applicant fails to provide the information within the time specified by the Controller for the provision of the information; or

(ii)

in the Controller's opm10n, the applicant has not provided sufficient information in relation..to the application;

{f} an appeal under these Regulations involving the subject-matter referred to in the application is pending.

(2)

The Controller shall, where he has declined to make a ruling, notify the applicant in writing of his decision and the reasons therefor.

Duration of ruling.