IPGN2100 - General principles: Binding Origin Information (BOI) Northern Ireland and Advance Origin Rulings (AOR) UK
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The Customs Duty Liability Team based in Stratford can check the authenticity of any AOR/BOI decision presented as they hold a list of all AOR/BOI decisions issued throughout the UK/EU, contact details can be found at IPGN8000.
Note: As AOR/BOI decisions are issued on the basis of information supplied by the applicant, subsequent changes to manufacturing procedures, origin of materials etc could render an AOR/BOI decision invalid. Therefore, where doubts exist regarding the entitlement of goods to preference, the usual control procedures (ie examination) should continue to apply.
Apply for an Advance Origin Ruling - GOV.UK (www.gov.uk)
Apply for a Binding Origin Information decision - GOV.UK (www.gov.uk)