Changes to legal rulings for the classification of goods from 1 January 2021

• an Advance Tariff Ruling, if you’re importing into or exporting from Great Britain
• a Binding Tariff Information decision, if you’re importing into or exporting from Northern Ireland or the EU

If you have an existing Binding Tariff Information decision

If you have a Binding Tariff Information decision which would have been valid after 11pm on 31 December 2020, HMRC will change it to an Advance Tariff Ruling.

These will be valid for the remaining time of the original Binding Tariff Information decision – but the EU will not recognise them.

If any of the details of the original ruling have changed, the Advance Tariff Ruling will not cover your goods.

If you want your Binding Tariff Information decision to become an Advance Tariff Ruling

You do not need to do anything.

HMRC will not send out a new version of the ruling, so you must keep your existing Binding Tariff Information decision documentation as evidence.

If you do not want your Binding Tariff Information decision to become an Advance Tariff Ruling

If you do not need your Binding Tariff Information decision anymore, you should email the Binding Tariff Information decision reference number to: tariff.classification@hmrc.gov.uk and quote ‘BTI to ATaR transition’ in the subject box, by 7 December 2020.

We’ll email you to confirm that we’ve cancelled your Binding Tariff Information decision.

Applying before 1 January 2021

If you apply before 1 January 2021 for goods you intend to import or export from 1 January 2021, you should apply using the current Binding Tariff Information decision process.

You can use this for both types of rulings but you must tell us where you intend to use the ruling so HMRC can process the application correctly.

If you’re importing into or exporting from Great Britain

HMRC will process your application and depending on the processing time, we will then issue either:

• a resulting Binding Tariff Information decision, which we will change to an Advance Tariff Ruling on 31 December
• an Advance Tariff Ruling if we process it after 31 December 2020

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

After we’ve accepted your application, you must email: tariff.classification@hmrc.gov.uk to tell us:

• that you’re intending to import goods into or export them from Northern Ireland or the EU
• the Binding Tariff Information decision reference number

You’ll need to have an Economic Operator Registration and Identification (EORI) number that starts XI before we can issue the final decision.

HMRC will progress your Binding Tariff Information decision ruling application as far we can until you have an EORI number that starts XI.

Applying from 1 January 2021

If you’re importing into or exporting from Great Britain

You’ll need to apply for an Advance Tariff Ruling. To be ready to apply you must:

• 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

HMRC will update this guidance at a later date.

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

You’ll need to apply for a Binding Tariff Information decision.

Binding Tariff Information decisions can be issued by HMRC to traders or individuals. To be ready to apply you must:

• 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

If you’re 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.

HMRC will update this guidance at a later date.