[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.95]

[Page 386-387]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
                  Subpart I--Advance Ruling Procedures
 
Sec. 181.95  Oral discussion of issues.

    (a) General. A person submitting a request for an advance ruling and 
desiring an opportunity to orally discuss the issue or issues involved 
should indicate that desire in writing at the time the advance ruling 
request is filed. Such a discussion will only be scheduled when, in the 
opinion of the Customs personnel by whom the advance ruling request is 
under consideration, a conference will be helpful in deciding the issue 
or issues involved or when a determination or conclusion contrary to 
that advocated in the advance ruling request is contemplated. 
Conferences are scheduled for the purpose of affording the parties an 
opportunity to freely and openly discuss the matters set forth in the 
advance ruling request. Accordingly, the parties will not be bound by 
any argument or position advocated or agreed to, expressly or by 
implication, during the conference unless either party subsequently 
agrees to be so bound in writing. The conference will not conclude with 
the issuance of an advance ruling letter.
    (b) Time, place and number of conferences. If a request for a 
conference is granted, the person making the request will be notified of 
the time and place of the conference. No more than one conference with 
respect to the matters set forth in an advance ruling request will be 
scheduled, unless, in the opinion of the Customs personnel by whom the 
advance ruling request is under consideration, additional conferences 
are necessary.
    (c) Representation. A person whose request for a conference has been 
granted may be accompanied at that conference by counsel or other 
representatives, or may designate such persons to attend the conference 
in his or her place.
    (d) Additional information presented at conferences. It will be the 
responsibility of the person submitting the request

[[Page 387]]

for an advance ruling to provide for inclusion in the Customs file in 
the matter a written record setting forth any and all additional 
information, documents, and exhibits introduced during the conference to 
the extent that person considers such material relevant to the 
consideration of the advance ruling request. Such information, documents 
and exhibits shall be given consideration only if received by Customs 
within 30 calendar days following the conference.