Binding Tariff Information Decisions

***Update as at 30/3/22***

 Apply for an Advance Tariff Ruling has been updated with information on how to apply if you have a business tax account and if you do not have a business tax account. HMRC will reply to your application within 30 to 120 days.

***Update as at 13/5/21***

Apply for a Binding Tariff Information decision (applies to Northern Ireland import/exports only) and Apply for an Advance Tariff Ruling (applies to GB import/exports only) have been updated with details of  what information you will need to apply for a decision.

***Update as at 28 January 2021***

Apply for an Advance Tariff Ruling tells you how to get a legally binding decision on the commodity code to use when importing into or exporting from Great Britain.

***Update as at 4 January 2021***

HMRC have published Check what you'll need to get a legally binding decision on a commodity code which provides the separate  links to apply for a ruling for Great Britain and Northern Ireland***

***Update as at 10 December 2020***

Information that is  needed when applying for an Advance Tariff Ruling and Binding Tariff Information decision from Jan 1 2021 has been added.

For GB:

• have an EORI number that starts with GB
• be able to provide brochures, manuals, photographs and samples of your goods where appropriate
• intend to import into or export from Great Britain
• have a Government Gateway user ID and password - if you do not have a user ID, you can create one when you apply

For Northern Ireland:

• have an EORI number that starts XI
• be able to provide brochures, manuals, photographs and samples of your goods where appropriate
• intend to import into or export from Northern Ireland or any EU member states, if you’re established in Northern Ireland

***Update as at 19/11/20***

Some good news, HMRC has updated this guidance to explain how Binding Tariff Information decisions or Advance Tariff rulings can be obtained for post 1 Janaury 2021 movements of goods into GB or Northern Ireland - please note that there are differences.

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Those of you who were on any of the Customs course that we have run over the past few weeks, you will recall that David Miller explained the importance of declaring the correct Commodity Code when importing goods and how you can apply to HMRC for a "Binding Tariff Information decision" - which can takes a few weeks to get but HMRC will advise on or confirm the correct commodity code to use.  This decision can then be relied upon.

HMRC has issued the guidance entitled Changes to legal rulings for the classification of goods from 1 January 2021

This explains that post 1 January 2021, “Binding Tariff Information Decisions” will become “Advance Tariff rulings" - unless you are in Northern Ireland where you still need to apply for a Binding Tariff Information decision.

HMRC will update the guidance on how you apply for a post 31/12/20 Advance Tariff ruling in GB or Binding Tariff Information Decision in Northern Ireland "at a later date".