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Advanced Tariff and Origin Rulings

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  • What are Advanced Tariff and Origin Rulings?

    • Advanced Tariff Rulings allow you to obtain a legally binding decision on the commodity code to use when importing into or exporting from the United Kingdom-Crown Dependencies Customs Union (the "Customs Union" comprises of the UK, the Bailiwick of Guernsey, Jersey and the Isle of Man). These decisions are issued by HM Revenue and Customs and are legally binding throughout the Customs Union.
    • Advanced Origin Rulings allow you to obtain a legally binding decision on the origin of your goods. This may be useful if you need to get proof of origin because your goods meet the rules of origin. An Advance Origin Ruling will give you legal protection against a challenge of the origin of your product by a customs authority within the Customs Union. It can be helpful where an origin rule is difficult to interpret or where the circumstances of manufacture of a product make application of a rule difficult. These decisions are issued by HM Revenue and Customs and are legally binding throughout the Customs Union.
  • Why do I have to apply to HM Revenue and Customs for the decisions?

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