119A.00
| (a) | These rules provide for the adaptation of sections as contemplated in section 119A and rules made thereunder. |
| (b) | The administration of all customs and excise laws and procedures relating to any section adapted under the provisions of section 119A as stated in these rules shall, unless otherwise specified— |
| (i) | be subject to compliance with the adapted section and the rules made thereunder; and |
| (ii) | if any other rule is in conflict with any adapted section and the rules made thereunder, the provisions of such adapted section and rules shall prevail over the provisions of such other rule. |
(c)
| (i) | In these rules, any meaning ascribed to any word or expression in the Act, shall bear the meaning so ascribed and unless the context otherwise indicates— |
"customs and excise laws and procedures" shall have the meaning assigned thereto in rule 59A.01.
| (ii) | In the numbers of the rules— |
| (aa) | the letter "S" after "119A" followed by digits and letters, as may be applicable, specifies the section adapted; and |
| (bb) | the letter "R" after "119A" followed by digits and letters, as may be be applicable, specifies the rule made for the section adapted. |
