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Customs and Excise Act 2018

Administrative provisions - Customs rulings

339: Effect of Customs ruling

You could also call this:

"What a Customs ruling means for your goods"

Illustration for Customs and Excise Act 2018

If you get a Customs ruling about some goods, it is conclusive evidence for the purposes of the Customs and Excise Act 2018 and the Tariff Act 1988. This means the ruling decides things like what Tariff classification the goods have, or if they have a particular excise classification. The ruling can also decide if the goods come from a particular country or group of countries, or if they are subject to a specified duty concession, as outlined in the Tariff Act 1988.

You can get a Customs ruling about how regulations apply to a particular matter, and this ruling is also conclusive evidence. This type of ruling can be about things like the application of regulations made for the purposes of section 407. There is another type of Customs ruling that decides how a provision of Schedule 4 applies to a particular set of facts or circumstances, and this ruling is conclusive evidence as well.

These Customs rulings are subject to sections 341 and 343, which means there may be some exceptions or additional rules that apply.

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Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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"The boss of Customs must tell you in writing what they decide about your application."

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340: Confirmation of basis of Customs ruling, or

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Part 5Administrative provisions
Customs rulings

339Effect of Customs ruling

  1. A Customs ruling under section 336(1)(a) in respect of particular goods is conclusive evidence for the purposes of this Act and, where applicable, the Tariff Act 1988 that the goods—

  2. have a particular Tariff classification under Part 1 of the Tariff; or
    1. have a particular excise classification under the Excise and Excise-equivalent Duties Table; or
      1. in accordance with any applicable regulations made for the purposes of section 407 are, or are not, for the purposes of the Tariff Act 1988, the produce or manufacture of a particular country or group of countries; or
        1. are or are not subject to a specified duty concession under Part 2 of the Tariff.

          1. A Customs ruling under section 336(1)(b) as to the application, in respect of a particular matter, of any regulations made for the purposes of section 407 is conclusive evidence for the purposes of this Act and, where applicable, the Tariff Act 1988 of the application of those regulations in respect of that matter.

          2. A Customs ruling under section 336(1)(c) as to the application, in respect of a particular set of facts or circumstances, of a provision of Schedule 4 is conclusive evidence for the purposes of this Act and, where applicable, the Tariff Act 1988 of the application of that provision in respect of that set of facts or circumstances.

          3. This section is subject to sections 341 and 343.

          Compare