Advanced Tariff Ruling

Question 1

Advanced tariff ruling purpose

Answer 1

To give a definitive answer form the customs authority when a tariff choice is not apparent

Question 2

Advance tariff ruling 5 key points

Answer 2

1/ Applicant must have an EORI
2/ The decision is legally binding
3/ It must be declares in the customs declaration
4/ Valid for three years
5/ Decisions are listed in the ‘Search for advance tariff rulings’ website

Question 3

HMRC have to notify applicant within ? that application is accepted, refused or more info needed

Answer 3

30 days

Question 4

How may goods decision requests can go on a single application?

Answer 4

One application per item requiring an advanced ruling

Question 5

Once application is accepted, how long is decision making period?

Answer 5

120 days

Question 6

Once advanced ruling decision is issued - 3 points to note

Answer 6

1/ Applicant will be notified
2/Applicant becomes holder of BTI decision
3/ Decision published on Search For Advanced Ruling Website

Question 7

Can an Advance Tarif Ruling be amended?

Answer 7

Nope