An Advance Tariff Ruling is a written decision from HMRC on the commodity code for a specific product, and it binds both HMRC and the holder for three years from the date of the ruling. You apply online before the goods are cleared, HMRC must issue it within 120 days of accepting the application, and only the named holder can rely on it. It cannot be backdated to imports already declared, and it can end early if the tariff or the goods change.

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What is an Advance Tariff Ruling and why get one?

Every import declaration needs a commodity code, and the code decides the duty rate, any trade preference and whether licences or quotas apply. Our guide to customs duty and commodity codes explains how classification works. Where the right code is genuinely uncertain, an Advance Tariff Ruling takes the guesswork out: HMRC states the code in writing and is bound by it.

HMRC’s guidance describes a legally binding decision as not a legal requirement, but something that gives assurance the code is correct, is generally valid for 3 years, and helps you work out duty, licensing and quota restrictions in advance. That certainty is most valuable when the product sits between two headings with different rates, when a large volume is planned, or when a customer contract has been priced on a particular duty rate.

The power comes from section 24 of the Taxation (Cross border Trade) Act 2018, which requires HMRC to set up a rulings system by public notice. The detailed rules below are in that notice, which has force of law.

Who can apply, and for which goods?

The notice says any person holding a valid EORI number can apply for a ruling on goods before they are imported into the UK. HMRC’s guidance adds that for an Advance Tariff Ruling you need an EORI number starting GB and an intention to import into or export from Great Britain. For goods moving into or out of Northern Ireland or the EU, the equivalent is a Binding Tariff Information decision: HMRC issues these to holders of an XI EORI number, and a business not established in Northern Ireland moving goods in the EU must apply to the relevant EU customs authority.

A separate application is needed for each product. Goods with similar characteristics can be treated as one product if the differences are irrelevant to classification, such as the same garment in different colours.

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How do you apply?

Applications are made online, through the business tax account if you have one. The notice lists what must be supplied, including:

  • the applicant’s name, address, contact details and EORI number, and the details and authority of any agent
  • the purpose of the import and the commodity code you think applies
  • a detailed description of the goods and their commercial name
  • samples, photographs, plans, catalogues or other documents showing composition, materials or the manufacturing process
  • details of other rulings you hold or have applied for, and any rulings issued to others for the same or similar goods that you know about

Parts of the application may be published if attachments are not marked confidential, so mark commercially sensitive material. HMRC asks anyone requesting 10 or more decisions in a week to tell the Tariff Classification Service first.

How long does HMRC take?

The notice sets two clocks:

  1. Within 30 days of receiving the application, HMRC must say whether it is accepted, refused or needs more information. If HMRC says nothing in that time, the application is treated as accepted from the date it was received. If HMRC asks for more information and you do not provide it within 30 days, the application is treated as withdrawn.
  2. Once accepted, the ruling must be issued within 120 days. If that is not possible, HMRC must write before the deadline explaining why and giving a revised date, normally no more than 30 days later.

HMRC’s guidance summarises this as a reply within 30 to 120 days. The practical point is to apply well before the first shipment, because a ruling cannot help with a declaration already accepted.

When will HMRC refuse?

The notice says an application will be refused where the same holder already has a ruling for the same goods (unless it is a renewal), where there is no intended use, where there is not enough information or evidence, or where a customs declaration for the goods has already been accepted.

How long does a ruling last and who can rely on it?

Under the notice, a ruling is valid from the day it is received or deemed received, which is two days after posting. It is then legally binding on HMRC and the holder for three years from the date of the ruling, and it must be used on all declarations for the goods it covers. It is a relevant decision for the purposes of section 13A of the Finance Act 1994, which brings in the review and appeal rights.

The limits on reliance are strict:

  • only the person named in the ruling can rely on it; it cannot be transferred to a customer, supplier or group company
  • it cannot be used for declarations HMRC has already accepted, so there is no retrospective benefit
  • it covers only goods that match the description, and HMRC can ask the holder to prove that goods declared under it correspond in every relevant respect
  • the holder must tell HMRC without delay about anything arising after issue that might affect the ruling

When you use it, the ruling reference goes on the declaration and whoever completes your customs entries must be told the ruling exists and which code to use. Published rulings, with confidential details removed, can be searched on HMRC’s Search for Advance Tariff Rulings service, a useful source of classification examples even without your own ruling.

When can a ruling end early?

A ruling cannot be amended. Under the notice it ceases to be valid early if new legislation or a UK trade agreement means it no longer conforms to the law, or if the wording of the relevant subheading or commodity code changes in a way that alters the classification. It never ceases retrospectively.

HMRC may also revoke a ruling, for example where it no longer conforms to the tariff, the composition of the goods changes, the Harmonised System Explanatory Notes change, a UK court judgment or a World Customs Organisation classification decision affects it, there was an administrative error, or the holder failed to report a relevant change. Revocation takes effect from the date in HMRC’s notification, or on receipt if no date is given.

After revocation or expiry, a ruling may still be used for up to 6 months for binding contracts based on it and concluded before it ended. The holder must ask HMRC in writing within 30 days, stating the quantities involved. Separately, a ruling can be annulled, treated as never granted, where it was based on incorrect or incomplete information that the holder knew or ought to have known about and the ruling would otherwise have been different.

Illustration only. A retailer obtains a ruling in March 2027 that classifies a heated jacket under a code with a lower duty rate than its supplier used. In June 2028 the retailer adds a removable battery pack, so the composition changes. The retailer should tell HMRC; the old ruling may be revoked and does not cover the new version, which needs its own application.

What if you disagree with the ruling?

HMRC’s guidance offers a review by email, or an appeal directly to the independent tribunal, and you can still go to the tribunal after a review. The decision notice explains how. Until the ruling is changed it binds you, so the code in it must be used even while a challenge is under way.

What are the common mistakes?

  • Applying after the goods have been cleared. HMRC will refuse, and nothing can be backdated.
  • Assuming a supplier’s or customer’s ruling covers you. It binds only the named holder.
  • Describing the goods loosely. The ruling covers what was described, so vague descriptions invite disputes at the border and annulment risk.
  • Forgetting the three year expiry or changes in the tariff. Diary the end date and watch for changes to the tariff that affect your code.
  • Treating a ruling as covering origin or value. Those need separate Advance Origin or Advance Valuation Rulings under the same section 24 system.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.