24 Rulings as to application of customs tariff[, valuation method] or place of origin
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

24  Rulings as to application of customs tariff[, valuation method] 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,

[(aa)     determining the value of any goods for the

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