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HMRC internal manual

Import preference guidance notes

From
HM Revenue & Customs
Updated
, see all updates

General principles: Binding Origin Information (BOI)

The ECSM Customs Duty Liability Team based in Southend can check the authenticity of any BOI decision presented as they hold a list of all BOI decisions issued throughout the EU, contact details can be found at IPGN8000.

Note: As BOI decisions are issued on the basis of information supplied by the applicant, subsequent changes to manufacturing procedures, origin of materials etc could render a BOI decision invalid. Therefore, where doubts exist regarding the entitlement of goods to preference, the usual control procedures (ie examination) should continue to apply.