24Rulings 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.