Check what you'll need to get a legally binding decision on a commodity code

A legally binding decision is a written tariff classification of your goods. It’s not a legal requirement, but it provides assurance that your goods have the correct commodity code and:

• is legally binding
• is generally valid for 3 years
• helps calculate customs duties, export refunds, licensing requirements, quotas or other restrictions in advance
• alerts you to any import or export licensing requirements or if quotas or other quantitative restrictions apply to your goods

Before you start

You’ll need the sign in details you used when you registered for an EORI number.

Sign in to your business tax account to register for an Advance Tariff Ruling decision.

If you’re importing into or exporting from Great Britain

You’ll need to apply for an Advance Tariff Ruling. You can only get an advance ruling if you both:

• have an EORI number that starts with GB
• intend to import into or export from Great Britain

Apply for an Advance Tariff Ruling.

If you’re importing into or exporting from Northern Ireland or the EU

How you apply for a Binding Tariff Information decision will depend on whether you are established in Northern Ireland, and where the goods are being moved.

If you are established in Northern Ireland

Binding Tariff Information decisions can be issued by HMRC to traders or individuals that have an EORI number that starts XI for goods you’re intending to import into or export from:

• Northern Ireland
• any EU member states, if you’re established in Northern Ireland

Apply for a Binding Tariff Information decision.

If you are not established in Northern Ireland

If you are not established in Northern Ireland and want a ruling on goods being moved in:

• EU countries, you must apply for a Binding Tariff Information ruling from that country’s customs authority

• a country outside of the EU, you must apply for an equivalent ruling from that country’s customs authority