LEGALLY BINDING RULINGS

Legally Binding Rulings provide legal surety of tariff classification, i.e. they confirm which 10 digit commodity code should be applied to your imported or exported item. Clarity on which commodity code applies to your goods is key to understanding the tax measures that are applied and helps mitigate the risk of a customs authority disagreeing with where the business classifies its goods when they cross a customs border.

Avocet Consulting make the applications to HMRC or an EU Customs Authority on your behalf. In the UK these rulings are known as Advanced Tariff information Rulings and within the EU (in English) Binding Tariff Information Rulings.

These are issued to a UK company as the holder for a particular item and they are legally binding on both you as the importer/ exporter and also on the customs authorities, helping to smooth the passage of goods between customs territories and providing greater clarity on the duty measures applicable.