Section 19B: Rulings
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
19B. Rulings
(1) Any person may make an application to the Director-General for a ruling on the classification or origin of goods.
[Issue 6] C62 – 20
Revised Laws of Mauritius
(2) An application under subsection (1) shall be in writing and shall—
(a) include the full description of the goods, the production process,
their composition and in the case of an application for a ruling on
the origin of goods, the country from which the goods are
imported, the country in which the goods are manufactured, a
certificate of costing, together with all documents relevant to
the goods;
(b) specify precisely the question as to which the ruling is required;
(c) give a full statement setting out the opinion of that person on
the goods as to the application of the customs laws relating to
classification or origin of goods; and
(d) be accompanied by such fee as may be prescribed.
(3) The Director-General shall, in respect of an application under subsection (1), in the case of—
(a) classification of goods, within 45 days; or
(b) origin of goods, within 150 days,
of the date of receipt of the application, give a ruling, in writing, on the
question to the applicant.
(4) Subject to subsection (5), a ruling under this section shall be binding
on the Director-General.
(5) Where there is any material difference between the actual facts relating to the goods and the details contained in the application, the ruling shall
not be binding on the Director-General.
(6) A ruling under this section shall be published by the Director-General
in such manner as he may determine, except that the identity of the person
to whom the ruling relates shall not be indicated in the publication.
(7) Subject to subsection (8), any person may rely on a ruling published
under subsection (6) as a statement binding on the Director-General with
respect to the application of this Act to the facts set out in that ruling.
(8) The Director-General may publish a notice in the Gazette to the effect
that a ruling which he has previously published shall cease to be binding with
effect from a date which shall not be earlier than the date of the notice.
[S. 19B inserted by s. 5 (e) of Act 26 of 2012 w.e.f. 1 January 2013.]