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).
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).
