Guidance

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

Find out what you'll need to get a legally binding decision on the commodity code to use when importing or exporting your goods.

• From: HM Revenue & Customs
• Published: 31 December 2020

A legally binding decision is a written tariff classification of your goods. It바카라 사이트檚 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

What you바카라 사이트檒l need

1. Get an EORI number.

2. Get a to register for an Advance Tariff Ruling decision.

3. Email the Tariff Classification Service tariff.classification@hmrc.gov.uk to get access to the European Union Gateway website for a Binding Tariff Information decision.

If you바카라 사이트檙e importing into or exporting from Great Britain

You바카라 사이트檒l 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 you바카라 사이트檙e importing into or exporting from Northern Ireland or the EU

You바카라 사이트檒l need to apply for a Binding Tariff Information decision.

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

• Northern Ireland
• any EU member states, if you바카라 사이트檙e established in Northern Ireland

If you바카라 사이트檙e not established in Northern Ireland and want a ruling on goods being moved in EU countries, you must apply in the country where that activity will take place.

Apply for a Binding Tariff Information decision.

Published 31 December 2020