Apply for an Advance Origin Ruling
If you import into or export from Great Britain you can apply to get a decision on the origin of your goods.
Applies to England, Scotland and Wales
If you need to prove the origin of your goods because your goods meet the rules of origin, an Advance Origin Ruling can offer some advantages:
- it is legally binding in the UK, so you will have legal protection against any UK customs authority challenging the country of origin of the product, provided the production arrangements remain unchanged in so far as they relate to the origin rules
- it can be helpful where an origin rule is difficult to interpret or where the circumstances of manufacture of a product make application of a rule difficult
- if a change in UK law makes an Advance Origin Ruling invalid, you may be able to continue using it for up to 6 months provided you can show that the goods are subject to a binding commercial contract
You must be able to prove, if asked, that the goods declared are identical in all respects to the goods detailed in the Advance Origin Ruling, including the circumstances of their production as they affect origin. If you cannot prove this, the Advance Origin Ruling will have no legal effect.
If you have an Advance Origin Ruling decision you will still need to prove the origin of your goods on importation and exportation.
The decision is valid for 3 years from the date of issue.
Who can apply
To apply, you must:
- have an EORI number starting GB
- intend to import into or export from Great Britain (England, Scotland and Wales)
If you need a decision on goods imported into or exported from Northern Ireland you should ask for a Binding Origin Information decision.
HMRC will consult the Department for Business and Trade (DBT) about applications for non-preferential decisions.
Before you start
You must apply for a decision before all customs procedures have been completed — decisions cannot be made retrospectively. You can apply for an Advance Origin Ruling for an actual import or export transaction where you have a valid interest in the origin of the goods to be imported or exported.
HMRC can refuse an application if you are:
- not planning to import or export the goods
- unable to supply all the necessary information about your goods
To apply you’ll need:
- the commodity code for the product and its ex-works price, if this is featured in the origin rule you think is met
- an EORI number
- detailed information about your goods
- to provide brochures, manuals, photographs and samples where appropriate
- to include what you believe to be the country of origin for the goods and the particular rule of origin which you think is met
- to explain to us how the rule of origin is met
- to provide all the production or manufacturing procedures
- to provide details of all the materials used to manufacture the goods, including:
- their country of origin
- tariff classification
- cost
- a description of the operation or process undertaken and the value added
If you need to supply samples
We may ask you to provide samples in exceptional circumstances, on a case by case basis.
If a sample of your goods is needed, you’ll need to post them to the Customs Duty Liability Team. If your samples are hazardous, you must email the team first because we may not accept the sample for health and safety reasons.
We can return samples by post if you include return postage, or you can collect your sample from our London office. You’ll need to give 24 hours notice so we can make sure your sample is ready for collection. Samples are automatically destroyed after 60 working days.
How to apply
-
You need to open and complete this form online. As you cannot save your progress, you may want to get all your information together before you start.
-
Fill in the application for an Advance Origin Ruling.
-
Email it to dutyliability.policy@hmrc.gov.uk.
This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
HMRC will reply to the email address on the Advance Origin Ruling application, however you will need to confirm you are happy to receive a reply by email and accept the risks associated with electronic communication.
When sending your application, you must include details of where you intend to use the ruling in your email.
You must complete a separate application for each type of goods which need a decision.
What happens after you’ve applied
We aim to issue Advance Origin Ruling decisions within 120 days from the date when the application was accepted.
We consider an application to be accepted when we have all the necessary information to allow us to issue the decision.
If your application is approved and a ruling is made, HMRC will send a legal document informing you of:
- the origin of your goods
- the date the decision applies from
- the name and address of the person who holds the information — this is the person legally entitled to use it (decisions are non-transferable)
- an explanation as to how the decision is legally justified
How to use the ruling
When you receive a ruling decision, you must:
- declare this in Box 44 if you’re using the Customs Handling of Import and Export Freight (CHIEF) system or in data element 2/3 if you’re using the Customs Declaration Service
- advise the person completing your customs documents that your goods have been given an Advance Origin Ruling
Appeal a ruling decision
If you do not agree with the decision or your ruling is revoked, you can either ask for a review by HMRC or appeal directly to the tax tribunal.
Last updated 4 July 2023 + show all updates
-
The section 'Appeal a ruling decision' has been updated to make clear that you do not have to ask for a review before appealing to the tax tribunal.
-
Department for International Trade (DIT) has now changed to the Department for Business and Trade (DBT).
-
The address to write to the Customs Duty Liability Team has been updated.
-
The information about what happens after you’ve applied has been updated.
-
Due to coronavirus (COVID-19) HMRC is temporarily unable to process Advance Origin Ruling applications sent through the post.
-
First published.