343 Cessation of Customs ruling, etc

(1)

A Customs ruling ceases to have effect on the earliest of the following:

(a)

the date on which any information on which the Customs ruling was made ceases to be correct in all material respects:

(b)

the date on which any of the information or facts on which the Customs ruling was made materially changes:

(c)

the date of a material change to the Tariff Act 1988, the Excise and Excise-equivalent Duties Table, or any applicable regulations made under this Act or the Tariff Act 1988, if that date occurs before the importation or manufacture of the relevant goods (as the case may be):

(d)

the date on which any of the conditions to which the Customs ruling was subject ceases to be met or complied with:

(e)

the date of a failure to satisfy the requirements of the chief executive under section 340:

(f)

3 years after the date on which notice of the Customs ruling, or any amendment to that Customs ruling, is given to the applicant.

(2)

A Customs ruling does not come into effect if—

(a)

information on which it was made was not correct in all material respects; or

(b)

a material change has occurred in any information or facts on which it was made.

Compare: 1996 No 27 s 125