Now is the Time to Apply for UK Advanced Tariff Ruling

With EU BTI rulings no longer valid, now is the time to replace them

Since Brexit, your business may have lost the protection of EU BTI’s leaving you exposed to HMRC’s interpretation as to how your goods are classified.  This could leave you exposed where potential duty liability is high.  The process of tariff classification is challenging due to its complexity and subjective judgments.  Barbourne Brook can assist you in applying for Advance Tariff Rulings and help you gain legal certainly about the correct classification in advance of import.

Why obtain ATaR

As well as BTIs, ATaRs are limited to a single type of goods. They are legally binding on HMRC and the holder of the ruling for three years. They will cover all consignments of identical goods traded by your business and must be used on all declarations relating to the relevant goods in Box 44.

Why now

If another member state issued the rulings before Brexit, they are no longer binding meaning your business has lost its protection and should seek to replace this. If your company holds any rulings originally made by EU BTIs that expire soon, apply for the UK ruling as well.

Applying for ATaR

To apply for ATaR, you should obtain information to enable substantiated decision, and submit a completed application in the UK.  HMRC will notify you if the application is accepted, refused or that further information is required within 30 days of receipt, or it will be deemed as accepted.  ATaR decision is generally taken within 120 days.

Barbourne Brook provides a wealth of experience and expertise gained from working with large multinational companies and regulatory bodies and will help you navigate this complex and challenging process.   We can help you navigate the complex process and gain legal certainty about the correct classification of your goods prior to import.