[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR181.95]



[Page 391]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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 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.