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Classification of goods from 2021

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HMRC has published new guidance Changes to legal rulings for the classification of goods from 1 January 2021. From that date, the way businesses apply for a legally binding decision on the commodity code to use for their goods will be different depending on where they are intended to be used. Businesses will need to apply for:

  • an advance tariff ruling (if they are importing into or exporting from Great Britain);
  • a binding tariff information decision (if they are importing into or exporting from Northern Ireland or the EU).
Issue: 1510
Categories: News