(1) A person may object to the following decisions by the Commissioner-General:

(a) the assessment of duty, including underlying findings and determinations as to

(i) the customs value of the goods;

(ii) the tariff classification of the goods;

(iii) the country of origin of the goods;

(iv) the rate and amount of duty assessed; and

(v) the person liable to pay the amount charged or the amount of that person’s liability;

(b) the exclusion of goods from the country as prohibited goods;

(c) the refusal to pay a claim for drawback;

(d) the refusal to refund or remit duty; or

(e) a customs advance ruling which is binding.

(2) The following persons may submit an objection under subsection (1):

(a) the importer or exporter of the goods in question;

(b) a person whose liability to pay or right to receive a refund will be affected by the decision;

(c) a person filing a claim for drawback or other refund; or

(d) an authorised agent of a person specified in subparagraphs (a), (b) or (c).

(3) An objection shall include the following:

(a) the name and address of the person filing the objection;

(b) the number and date of the entry of the goods involved;

(c) the date and nature of the decision being objected; and

(d) a description of the merchandise.

(4) The procedure for filing an objection shall be in accordance with the law governing revenue administration in the country.