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UK: How to apply for an Advance Tariff Ruling

United Kingdom: A Comprehensive Guide on the Application Process for an Advanced Tariff Ruling (ATR)



Contents

  1. Before you start

  2. Apply for an Advance Tariff Ruling

  3. What happens after you’ve applied

  4. Find examples of ruling decisions

  5. How to use the ruling

  6. Appeal a ruling decision

  7. Contact the Tariff Classification Service

Before you start To classify your goods with an Advance Tariff Ruling, you must apply before all customs procedures have been completed — decisions cannot be made retrospectively. Parts of your application may be made public if your attachments are not marked as confidential. HMRC can refuse an application if you:

  • are not planning to import the goods

  • are unable to supply all the necessary information about your goods

  • have already cleared your goods through Customs Import Procedures

What you need to apply

To apply you’ll need:

  • a Government Gateway user ID and password — if you do not have a user ID, you can create one when you apply

  • detailed information about your goods, which can vary depending on what your goods are

  • to provide brochures, manuals, photographs and samples where appropriate (you must tell us if you want this information to remain confidential)

You can also tell us what you think the commodity code should be.

If you need multiple decisions You should avoid applying for multiple decisions wherever possible because it may cause delays. When requesting 10 or more decisions in a week, tell the Tariff Classification Service first by emailing: tariff.classification@hmrc.gov.uk.


Apply for an Advance Tariff Ruling You must complete a separate application for each type of goods needing a decision. If you have a business tax account You can sign in to your business tax account to apply for an Advance Tariff Ruling. You must apply using the Government Gateway user ID and password you created to set up your business tax account. Choose ‘get online access to a tax, duty or scheme’ from the top of your business tax account homepage to apply.

If you do not have a business tax account You can apply for an Advance Tariff Ruling using your Government Gateway user ID. Apply now Online services may be slow during busy times. Check if there are any problems with this service. If you’re importing into or exporting from Northern Ireland or the EU you’ll need to apply for a Binding Tariff Information decision for a legal ruling.

What happens after you’ve applied HMRC will reply to your application in 30 to 120 days. You’ll be given:

  • a ruling decision

  • the correct commodity code for your goods

  • the start date for the period of validity of the information

  • a reference number that uniquely identifies your goods

  • the name and address of the person who holds the information — this is the person legally entitled to use it (decisions are non-transferable)

  • an explicit description of your goods (including any specific marks and numbers) which can be used to easily identify your goods at the frontier

  • an explanation as to how the decision is legally justified

Find examples of ruling decisions Your ruling decision will be posted on the ‘Search for Advance Tariff Rulings’ website. Your personal information and confidential goods details will not be posted. You can use the service to find examples of the correct commodity code to help classify your goods.

How to use the ruling When you receive a ruling decision you must:

  • declare the Advance Tariff Ruling reference in Box 44

  • advise the person completing your customs documents:

    • that your goods have been given an Advance Tariff Ruling

    • of the correct commodity code to use


Appeal a ruling decision If you do not agree with the decision, you can request a review by writing to the Tariff Classification Service. Alternatively, you can appeal directly to the tribunal service, who are independent of HMRC. If you disagree with the outcome of an HMRC review, you can still appeal to the tribunal.

Contact the Tariff Classification Service Email the Tariff Classification Service: tariff.classification@hmrc.gov.uk

Contact the Tariff Classification Service by post: Tariff Classification Service HMRC Customs Policy & Strategy 3rd Floor, Stratford RC 14 Westfield Avenue Stratford E20 1HZ


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