V17.181 Information and decisions relating to the application of customs rules
Request for information
Any person may request information concerning the application of customs legislation from HMRC1, though the request may be refused if it does not relate to an import or export operation which is actually envisaged2. The information must be supplied to the applicant free of charge and legislation, administrative rulings and applications forms will be freely available and through the internet3.
Advance Ruling on Tariff and Origin
An 'Advance Tariff Ruling' or an 'Advance Origin Ruling' refers to a legally binding decision on HMRC where certain conditions are fulfilled4. HMRC must issue
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Web page updated on 17 Mar 2025 14:32