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Effect of ‘no deal’ Brexit on binding tariff information

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HMRC has written to businesses across the UK that hold a current UK-issued binding tariff information (BTI) ruling, explaining how to apply for a new ruling, or renew an expired BTI, if the UK leaves the EU without a deal. Existing rulings will remain valid until the expiry date stated on the certificate.

A BTI is a written tariff classification of goods, which is legally binding on all EU customs administrations and on the holder for three years. Although not a legal requirement, a BTI provides businesses with assurance that their goods have the correct commodity code.

The letter explains that if the UK leaves the EU without a deal, HMRC will replace the current BTI service with a new digital service for BTI applications, which will be available via GOV.UK from 29 March 2019. Rulings given through the new service will be known as ‘advanced rulings’. Applications through the new service will require the same information as the existing service, namely:

  • government gateway user ID;
  • password; and
  • economic operator registration and identification (EORI) number.

HMRC is also inviting as many BTI ruling holders as possible to take part in user research to help test the new service. See

Issue: 1428
Categories: News , Indirect taxes , VAT