What are Advanced Tariff and Origin Rulings?
- Advanced Tariff Rulings allow you to obtain a legally binding decision on the commodity code to use when importing into or exporting from the United Kingdom-Crown Dependencies Customs Union (the "Customs Union" comprises of the UK, the Bailiwick of Guernsey, Jersey and the Isle of Man). These decisions are issued by HM Revenue and Customs and are legally binding throughout the Customs Union.
- Advanced Origin Rulings allow you to obtain a legally binding decision on the origin of your goods. This may be useful if you need to get proof of origin because your goods meet the rules of origin. An Advance Origin Ruling will give you legal protection against a challenge of the origin of your product by a customs authority within the Customs Union. It can be helpful where an origin rule is difficult to interpret or where the circumstances of manufacture of a product make application of a rule difficult. These decisions are issued by HM Revenue and Customs and are legally binding throughout the Customs Union.
How to apply
- If you wish to apply for an Advanced Tariff and Origin Ruling you must apply to HM Revenue and Customs. The following links explain the procedures for doing this:
- · Apply for an Advance Tariff Ruling
- · Apply for an Advance Origin Ruling
Why do I have to apply to HM Revenue and Customs for the decisions?
- Paragraph 12 of the Customs Arrangement between the States of Guernsey and the Government of the United Kingdom states that HM Revenue and Customs will process applications for tariff information rulings and origin information rulings from persons intending to import goods from outside the Customs Union into Guernsey. This Paragraph further states that Guernsey Customs will treat these decisions as binding.
