The Federal Government Gazette has recently published the Service Tax (Customs Ruling) (Amendment) Regulations 2023, which outlines significant modifications to the existing customs ruling framework.
These Regulations come into operation on 1 January 2024.
The key changes made to the application procedures in the Service Tax (Customs Ruling) Regulations include the following:
The amendment of regulation 2 now states that any person may apply for a customs ruling under section 42 of the Act to the Director General, and the application shall be made as determined by the Director General instead of using the form prescribed in the First Schedule.
The amendment of regulation 3 involves the substitution of the words "the form prescribed in the Second Schedule" with "the form and manner as determined by the Director General" in sub-regulation (3).
The amendment of regulation 7, where the words "in the form prescribed in the Third Schedule" have been replaced with "to the Director General in the form and manner as determined by the Director General".
The First, Second, and Third Schedules have also been deleted from the principal Regulations.
These amendments reflect a move towards a more flexible and potentially streamlined application process, where the Director General has the authority to determine the form and manner of applications for customs rulings.