The Taxation (Cross-border Trade) Act 2018

 

1. The following text has the force of law by virtue of Paragraphs 4(a) and (b) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018

For electronic declarations into the Customs Declaration Service (CDS) specific data requirements and completion guidance relating to individual procedures are set out in the UK Trade Tariff: Volume 3 for CDS.

For electronic declarations into the Customs Handling of Import and Export Freight (CHIEF) system specific data requirements and completion guidance relating to individual procedures are set out in UK Trade Tariff: Volume 3 for CHIEF.

 

2. The following paragraph has the force of law, by virtue of schedule 1 paragraphs 4(a) and 7(1) of The Taxation (Cross border Trade) Act 2018

Where regulation 39(1)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018 applies the electronic form of Customs declaration is the Online Service for Passengers (electronic declaration) dated 31 December 2020 available on www.gov.uk.

Where an electronic declaration is made by a qualifying traveller in respect of non-commercial goods or personal gifts in accompanied baggage, the following information must be provided to HMRC:

• whether bringing goods from EU countries, Non-EU countries or Great Britain
• whether importing goods over allowances
• name of traveller (declarant)
• passport number or EU ID (or driving licence number or telephone number)
• whether the importer is a UK resident or not
• whether passenger has paid or will pay UK VAT or excise duty
• date and time of arrival into the UK
• place of arrival
• description of goods declared
• if the importer arrived in the UK by private aircraft or private boat, confirmation of that mode of transport
• country of purchase
• confirmation that the importer is over 17 years of age
• in the case of the importation of alcoholic beverages: the type of alcoholic beverages, the volume and purchase price
• in the case of the importation of tobacco products: the type of tobacco product, quantity and purchase price,
• in the case of the importation of any other goods: the description of goods, quantity and purchase price
• the currency used to purchase the goods

 

3. The following paragraphs have force of law under Paragraph 5(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018    

A customs declaration may be made in writing in either of the following cases:

• where there has been a temporary failure of HMRC or the declarant’s computerised system relevant to the making of a customs declaration
• a declaration of goods for the common transit procedure referred to in Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018, where the goods are transported by a traveller who has no direct access to the electronic transit system, as defined in the Convention on a common transit procedure done at Interlaken on 20 May 1987 (the Convention)

The specified form for a customs declaration made in writing, is as follows:

• in cases covered by (i) above, the declaration must be in a form that corresponds to the sample of the Single Administrative Document (form C88) at Annex A
• in cases covered by (ii) the traveller must draw up a paper-based declaration in accordance with Articles 5 and 6 and Annex B6 to Appendix III to the Convention

 

4. The following paragraph has the force of law by virtue of Paragraph 5(2) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018   

 

(i) A declaration may be made in writing by the presentation of the appropriate non-electronic, written form to an HMRC officer at a customs office.

 

(ii) Where a declaration in paper form is made because of a temporary failure of HMRC computerised system or an economic operator’s computerised system, the form must be submitted by e-mail to nchlap@hmrc.gov.uk

 

 

5. The following text has force of law under paragraph 7 of Schedule 1 of the Taxation (Cross border Trade) Act 2018  

 

For declarations of (non-excise/non-restricted) goods not exceeding £135 using CPC code 40 00 003  

 

The data set tables state whether the data element is mandatory in all cases, optional for the declarant or dependent on the circumstances being declared. Each data set table identifies the requirements for completion of the appropriate boxes on a customs declaration dependent on the individual declaration category. Notes are included to assist in the reading of the data set tables.

 

Symbol	Description
A	Mandatory
C	Optional for economic operators: data that economic operators may decide to supply
D	Dependent on customs declaration scenario for example, procedure code, method of payment
X	Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned
Y	Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goods

 

SAD BOX NUMBER	DATA ELEMENT	DATA ELEMENT NAME	SYMBOL A, C OR D	SYMBOL X OR Y	NOTES
1	1/1, 1/2	Declaration type / Additional declaration type	A	Y	–
2	3/7, 3/24	Consignor or Seller	D	X, Y	00200 should be entered at Header level only   What goes in this field depends on the situation.   ·         For goods from single consignor/seller going to multiple consignees, consignor/seller name and address should be entered here.   ·         For goods from multiple consignors/sellers going to either single or multiple consignees the AI statement should be used and details of individual consignors/sellers and consignees should be kept in declarant’s records.
5	1/5	Total number of items (packages)	A	Y	This should be total number of packages covered by declaration item and likely to be the same as number of manifest items.
6	6/18	Total Packages	A	Y	–
8	3/9	Consignee	D	X, Y	00200 should be entered at Header level only   What goes in this field depends on the situation.   ·         For goods from single consignor/seller going to multiple consignees, consignor/seller name and address should be entered here.   ·         For goods from multiple consignors/sellers going to either single or multiple consignees the AI statement should be used and details of individual consignors/sellers and consignees should be kept in declarant’s records.
14	3/17, 3/19	Declarant / Representative	A	Y	–
15	5/14	Country of Dispatch	A	Y	Defined as country of loading transport unit.
30	5/23	Goods Location	A	Y	–
31	6/8	Goods Description	A	X	This can be described as “Bulked Consignments”
37	1/10	CPC	A	X	–
38	6/1 or 6/5	Gross Mass	A	X	–
40	2/1	Previous Document	A	X	–
42	4/10, 4/14	Item Price/Amount	D	X	Currency can only be entered in Box 22 (Total currency / invoice amount).
44	2/2	AI statement	D	X	AI Statement BULKD Enter the LVBI approval number

 

 

 

6. The following has force of law by virtue of paragraph 7(1) of Schedule 1 of the TCTA 

A Customs declaration made using the simple Merchandise in Baggage Online Declaration Service (MODS) dated 31 December 2020 must contain the following information:

 

• UK Port of entry
• country of Origin (the country from where the traveller has travelled from)
• Economic Operator Registration and Identification (EORI) Number
• name and address of the business moving the goods
• Vehicle Registration Number (if applicable)
• invoice number (if applicable)
• date of declaration
• date of scheduled arrival into the UK
• description of goods imported
• purchase price
• customs duty (pounds sterling)
• import VAT (pounds sterling)
• method of payment (debit card or corporate credit card payment)
• custom agent detail if used

 

 

7. The following text has the force of law by virtue of Paragraph 7(1)(a) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018  

A customs declaration must contain all the information needed for the customs procedure for which the goods are declared.

For declarations into the Customs Declaration Service (CDS) Specific data requirements and completion guidance relating to individual procedures are set out in the UK Trade Tariff: Volume 3 for CDS. This includes the following:

• Declaration for release for free circulation and authorised use
• Special procedure – storage – declaration for customs warehousing
• Special procedure – declaration for temporary admission
• Special procedure – processing – declaration for inward processing, and

 

Declaration for the introduction of goods in the context of trade with special fiscal territories   

 

For declarations into the CHIEF system specific data requirements and completion guidance relating to individual procedures are set out in UK Trader Tariff: Volume 3 for CHIEF.

Where:

• an individual makes a Customs declaration orally under regulation 20 or 21 of the Customs (Import Duty) (EU Exit) Regulations 2018; and
• for the purposes of Part 2 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 that oral declaration is to be treated as an application to declare goods for a temporary admission procedure

The individual making the oral declaration must also submit a completed Form C108 version 1.1 in respect of the goods to accompany their oral declaration. Form C108 can be obtained at: https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu

 

8. The following text has the force of law by virtue of Paragraphs 7(1)(b) and (2) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018  

The requirement that a Customs declaration must be accompanied by documents specified in a notice may be met by those documents being made available, at the time the Customs declaration is made, for inspection by an HMRC officer, in electronic or documentary form. The documents must include:

• evidence showing the correct value of the goods
• evidence showing the origin of the goods
• evidence showing the classification of the goods
• all orders, invoices and delivery notes relating to the goods
• all import documentation relating to the goods
• the bills of lading, airway bills, consignment notes and certificates of shipment relating to the goods being declared
• any required import licences, permits or certificates

Where the person making the declaration is the customs representative, then the representative must be able to provide the necessary accompanying documents.

The particular documents and document codes required for each customs procedure are laid down:

• for declarations submitted on the Customs Declaration System (CDS): at Appendix 5 (A to C) of the documents and other reference codes which forms part of the UK Trade Tariff: volume 3 for CDS
• for declarations submitted on the Customs Handling of Import and Export Freight (CHIEF):  in the CHIEF document, certificate and authorisation codes  which forms part of the UK Trade Tariff: volume 3 for CHIEF

 

9. This notice has the force of law by virtue of Paragraph 8(1) of Schedule 1 to the Taxation (Cross-border) Trade Act 2018 

In this notice “fixed transport installation” has the same meaning as it has in paragraph (11) of regulation 37B of the Customs (Import Duty) (EU Exit) Regulations 2018.

A single Customs declaration for the free circulation procedure may be made for goods of a singular commodity code imported by a single fixed transport installation during a single calendar month provided that, before the first day of each month, a declaration has been made to HMRC systems with expected value and quantity during the calendar month.

 

10. The following text has the force of law by virtue of Paragraph 16(a) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018  

Time period for amending a customs declaration

A declarant may send a notification to HMRC asking to amend a declaration up to three years after a relevant event. 

Time period for withdrawing a customs declaration

A declarant may send a notification to HMRC asking to withdraw a declaration up to 90 days after the occurrence of a relevant event.

 

11. The following paragraphs have force of law by virtue of para 17(3)(b) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 (“TCTA”)  

Where goods are declared to the free-circulation procedure, HMRC is satisfied that the import duty relating to the goods will be paid where the person who has made a Customs declaration:

• has an approved duty deferment account in place; and
• that that duty deferment account is supported by a direct debit from a bank or financial institution

 

12. The following text has the force of Law by virtue of Section 18(3) of the Taxation (Cross-border Trade) Act 2018  

General Exchange Rate to be used

Where an amount relevant for calculating the value of chargeable goods for the purpose of Part 1 is expressed in a currency other than sterling, the exchange rate that must be used for the purposes of conversion, is the rate published by HMRC for the month in which the customs declaration is accepted.  This will be published electronically on the Exchange rates from HMRC in CSV and XML format page of GOV.UK.

The following exceptions apply:

1. when a contract of sale specified that a fixed rate of exchange is to be used to convert a foreign currency amount to sterling, (and the seller is to receive payment in sterling), then the fixed rate of exchange set by that contract can be used
2. if the invoices are in sterling at a fixed rate of exchange quoted in the contract of sale, that rate of exchange must be used to convert the sterling amount into the foreign currency.  The resulting foreign currency amount must then be reconverted to sterling at the customs rate of exchange applicable at the time the declaration is accepted
3. in the event that the rate applicable at the time the declaration was made has not been published, you should use the most recently published rate
4. if a parcel has been correctly determined at dispatch from the sending country as having a sterling equivalent value below the relevant threshold and import VAT therefore has been or will be accounted for under the provisions of the parcel scheme regulations, the exchange rate at the point of posting is to be used to convert the foreign currency amount to sterling for import purposes
5. if a parcel has been correctly determined at dispatch from the sending country as having a sterling equivalent value above the relevant threshold and import VAT therefore has not been and will not be accounted for under the provisions of the parcel scheme regulations, the exchange rate at the point of posting is to be used to convert the foreign currency amount to sterling for import purposes

In all cases, following conversion to sterling you must round to two decimal places.

 

Specified Period (section 18(4)(c) TCTA 2018)  

HMRC will publish the exchange rates at least seven days before the month in which they will take effect.  Those rates will then apply from the first to the last day of the following calendar month.

 

Adjustment to the Applicable Exchange Rate (section 18(4)(d) TCTA 2018)  

After publication of the monthly rate HMRC will continue to monitor the rates every Wednesday and, if the published rates differ by 5% or more from that applicable rate on that day, the applicable exchange rate will change to reflect the new rate.  The new rates will be published on the following Monday and will apply from the subsequent Wednesday until the end of the month, unless further changes of more than 5% require additional amendments to be made before the end of the month.

The new rates will be published on Exchange rates from HMRC in CSV and XML format page of GOV.UK.

 

13. The following paragraph has the force of law, by the virtue of schedule 1 paragraph 17(3)(b) of The Taxation (Cross-border Trade) Act 2018  

Where an electronic declaration is made by a qualifying traveller in respect of non-commercial goods or personal gifts in accompanied baggage, HMRC are satisfied that the import duty relating to the goods will be paid where payment is made through the use of the Online Service for Passengers.

 

14. The following text has force of law under Section 24(1) of the Taxation (Cross-border Trade) Act 2018   

Advance Rulings Determining the Goods Classification Code   

1. A qualifying person (‘the applicant’) may apply to HMRC for a ruling determining the goods classification code of any good (‘an Advance Tariff Ruling’) before the good is imported into the United Kingdom.

A qualifying person is any person who holds a valid Economic Operator Registration and Identification number (‘EORI’).

Application  

1. b. To apply for an Advance Tariff Ruling which is not a renewal of an existing ruling, a  qualifying person or their representative must provide the information set out below through the HMRC on-line service which can be accessed at https://www.gov.uk/log-in-register-hmrc-online-services–

• the full name of the applicant
• the address and contact details of the applicant;
• the EORI number of the applicant
• the full name, address, EORI number and evidence of empowerment to act of any agent or representative (if any)
• details of the person to contact regarding the application (if different from the applicant or agent)
• the purpose of the importation
• the envisaged goods classification code
• a detailed description of the goods permitting their identification
• commercial denomination
• additional information (if any)
• details of any samples, photographs, plans, catalogues or other documents accompanying the application which illustrate composition, constituent materials or the manufacturing process
• Where a sample is provided, whether that sample is to be returned to the applicant
• details of any other advance tariff rulings applied for or held by the applicant
• details of any Binding Tariff information (BTI) issued to the applicant by HMRC under the Union Customs Code (UCC)
• details of any advance tariff rulings issued to other holders for the same or similar goods, if aware of any
• details of any BTI to other holders of similar goods issued by HMRC under the Union Customs Code (UCC), if aware of any
• signature/authentication of the applicant; and
• the date of application

1. Where the application is a renewal of a previously issued tariff ruling, a qualifying person or their representative must provide the information set out below through the HMRC on-line service which can be accessed at https://www.gov.uk/log-in-register-hmrc-online-services 

• the full name of applicant
• the address, and contact details of the applicant
• the EORI number of the applicant
• the EORI number of the holder of the ruling seeking to be renewed if different from the applicant
• the full name, address, EORI number and evidence of empowerment to act of any agent or representative (if any)
• details of the person to contact regarding the application  (if different from the applicant or agent)
• all information requested in relation to the previous Ruling for which renewal is sought
• details of the purpose of the importation
• the envisaged classification
• a detailed description of the goods permitting their identification
• commercial denomination
• additional information (if any)
• details of any samples, photographs, plans, catalogues or other documents accompanying the application which illustrate composition, constituent materials or the manufacturing process
• Where a sample is provided, whether that sample is to be returned to the applicant
• details of any other advance tariff rulings applied for or held by the applicant,
• details of any BTI issued to the applicant by HMRC under the Union Customs Code (UCC)
• details of any advance tariff rulings issued to other holders for the same or similar goods, if aware of any
• details of any BTI issued by HMRC to other holders of the same or similar goods under the Union Customs Code (UCC) if aware of any
• signature/authentication of applicant; and
• date of application

A separate form must be completed for each product for which an Advance Tariff Ruling is required. Goods which have similar characteristics can be accepted as one product, provided any differences are irrelevant for the purposes of determining their classification.

 

Acceptance of the application  

• an application for an Advance Tariff Ruling is accepted when HMRC receive all the information required in order to determine the goods classification code of the goods
• HMRC must notify the applicant that the application is either accepted, refused, or that further information is required within 30 days of HMRC’s receipt of the application
• where the applicant fails to provide any further information requested by HMRC within 30 days from notification the application is treated as withdrawn
• if HMRC does not notify the applicant within 30 days of receipt of the application that the application is accepted, refused, or further information is required, the application will be deemed as accepted
•  the deemed date of acceptance is the date at which the application was received
• where an applicant provides further information required by HMRC within the 30 days HMRC must notify the applicant that the application is either accepted or refused within 30 days of receipt of the further information.  If HMRC fails to notify the applicant of refusal or acceptance within 30 days of receipt of the application, the application is deemed as accepted. The date of deemed acceptance is the date when HMRC received the further information

 

Time limits for issuing a ruling  

Where an application has been accepted, the following time limits apply:

• a ruling will be issued within 120 days of the application being accepted, or
• if it is not possible to issue a ruling within 120 days of the application being accepted, HMRC will write to the applicant before the end of that period explaining why no ruling has been provided and giving a revised date. The revised date will be no longer than 30 days after the original deadline, unless HMRC considers that it is not possible to complete the necessary analysis required to issue the ruling within that period

 

Provision specifying cases in which rulings need not be given

An application for an Advance Tariff Ruling will be refused in the following circumstances:

• where an application is made in respect of the same goods by the same holder of a previous ruling (unless in the case of the renewal of a ruling);
• where the application does not relate to any intended use
• where there is insufficient information to allow HMRC to issue a ruling
• where a Customs declaration for the goods has been accepted by HMRC
• where insufficient evidence has been supplied to satisfy HMRC the information provided is correct.

 

Validity and use of a ruling  

An Advance Tariff Ruling:

• is a relevant decision for the purposes of section 13A of the Finance Act 1994, and becomes valid on the day that the ruling is received or deemed to be received by the applicant. Deemed receipt is to be taken to be two days after posting;
• may not be used or relied upon for any declarations that have already been accepted by HMRC;
• may only be relied on by the person named in the ruling (the holder of the ruling);
• is legally binding on HMRC and the holder of the ruling for a period of three years from the date of the ruling and must be used on all declarations in relation to the relevant goods;
• shall relate only to goods which have similar characteristics which the differences are irrelevant for the purposes of their determination of their tariff classification.

HMRC may require the holder of a ruling to prove that, in respect of any declarations made using the Advance Tariff Ruling, the goods correspond in every relevant respect to those covered by the Advance Tariff Ruling.

The holder of the ruling must inform HMRC, without delay, of any factor within their knowledge arising after the issue of the Advance Tariff Ruling that may influence the continuation or content of the ruling.

Continued validity, amendment, revocation and annulment of an Advance Tariff Ruling     

An Advance Tariff Ruling will cease to be valid before the end of the period of validity where:

• a regulation is adopted or an agreement is concluded by the United Kingdom and the Advance Tariff Ruling no longer conforms to the law.  This will occur with effect from the date of application of that regulation or agreement;
• the terms of the subheading or commodity code number changes which alters the classification of the goods.

An Advance Tariff Ruling shall not cease with retroactive effect.

An Advance Tariff Ruling cannot be amended.

HMRC may revoke an Advance Tariff Ruling in the following circumstances:

• where the ruling no longer conforms to the customs tariff as established and maintained by regulations made under s8 of the Taxation (Cross-border Trade) Act 2018;
• where an administrative review identifies that one or more of the conditions for issuing the ruling are found not to be met;
• where the composition of the goods subsequently changes;
• where there is a change of wording of the Harmonised System Explanatory Notes which affects interpretation of the UK goods classification system;
• in cases of administrative error (i.e. errors that do not affect the classification of the goods, such as errors in holder’s name or address or errors or omission in the description of the goods)
• where a judgment of a court of the United Kingdom affects the interpretation of the goods classification system and is relevant to the ruling;
• where classification decisions and opinions of the World Customs Organisation affect the interpretation of the UK goods classification system and are relevant to the ruling.
• Where the holder of the ruling has failed to inform HMRC of any factor within their knowledge arising after the issue of the Advance Tariff Ruling that may influence the continuation or content of the ruling.

Such a revocation will be notified to the holder of the Advance Tariff Ruling and will take effect from the date set out in the notification. Where there is no date in the notification, the revocation will take effect from the date on which the applicant receives the notification, or is deemed to have received it, whichever is earlier. Deemed receipt is to be taken to be two days after posting.

Where an Advance Tariff Ruling is revoked, it may still be used, for a maximum period of 6 months, in respect of binding contracts which were based on that ruling and were concluded before the ruling was revoked. In the case of products for which an import or export certificate is submitted when customs formalities are carried out, the 6 month period shall be replaced by the period of validity of the certificate.

Where the holder of an Advance Tariff Ruling wishes to benefit from extended use of the ruling following its revocation or it ceases to be valid, they must lodge a request in writing to HMRC at:

HM Revenue and Customs
Tariff Classification Service
10th Floor SE
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

The request must be made within 30 days of the date of the revocation or the date on which the Advance Tariff Ruling ceased to become valid. The request must indicate the quantities of goods for which a period of extended use is required. HMRC will take a decision on the extended use and notify the holder within 30 days of receiving all the information required for the decision to be made.

An Advance Tariff Ruling can be treated as if it had never been granted (annulled) where:

• the decision granting the Advance Tariff Ruling was taken on the basis of incorrect or incomplete information provided by the applicant;
• the holder of the Advance Tariff Ruling knew or ought to reasonably have known that the information was incorrect or incomplete; and,
• if the information had been correct and complete, the ruling would have been different.

In such cases the holder of the ruling shall be notified of its annulment and the annulment will take effect from the date on which the initial ruling was issued.

 

15. The following text has force of law under Section 24(1) of the Taxation (Cross-border Trade) Act 2018   

Advance Rulings Determining the Place of Origin

1. A qualifying person (‘the applicant’) may apply to HMRC for a ruling determining the place of origin of any good (‘an Advance Origin Ruling’) before the goods are imported into the United Kingdom.

A qualifying person is any person who holds a valid Economic Operator Registration and Identification number (‘EORI’).

Application

2. To apply for an Advance Origin Ruling the qualifying person must complete the form titled “Applications for Advance Origin Ruling CE1900 v 2.1”, available from https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_A/1.0/CE1900&template=CE1900.xdp (‘the form’).
3. The application must include the information required by the form.

A separate form must be completed for each type of good and circumstances for which an Advance Origin Ruling is required.

Acceptance of the application

• an application for an Advance Origin Ruling is accepted when HMRC receive from the applicant all the information required in order to determine the origin of the goods. HMRC must notify the applicant that the application is either accepted, refused, or that further information is required within 30 days of HMRC’s receipt of the application
• where the applicant fails to provide any further information requested by HMRC within 30 days from notification the application is treated as withdrawn
• if HMRC does not notify the applicant within 30 days of receipt of the application that the application is accepted, refused, or further information is required, the application will be deemed as accepted
• the deemed date of acceptance is the date at which the application was received by HMRC
• where an applicant provides further information required by HMRC within the 30 days HMRC must notify the applicant that the application is either accepted or refused within 30 days of receipt of the further information.  If HMRC fails to notify the applicant of refusal or acceptance within 30 days of receipt of the application, the application is deemed as accepted. The date of deemed acceptance is the date when HMRC received the further information

 

Time limits for issuing a ruling

Where an application has been accepted, the following time limits apply:

• a ruling will be issued within 120 days of the application being accepted, or,
• if it is not possible to issue a ruling within 120 days of the application being accepted, HMRC will write to the applicant before the end of that period explaining why no ruling has been provided and giving a revised date. The revised date will be no longer than 30 days after the original deadline, unless HMRC considers that it is not possible to complete the necessary analysis required to issue the ruling within that period

 

Provision specifying cases in which rulings need not be given

An application for an Advance Origin Ruling will be refused in the following circumstances:

• where an application is made in respect of the same goods by the same holder of a previous ruling (unless in the case of the renewal of a ruling)
• where the application does not relate to any intended use
• where there is insufficient information to allow HMRC to issue a ruling
•  where a customs declaration for the goods has been accepted by HMRC where insufficient evidence has been supplied to satisfy HMRC the information provided is correct

 

Validity and use of a ruling

An Advance Origin Ruling:

• is a relevant decision for the purposes of section 13A of the Finance Act 1994, and becomes valid on the day stated in the decision
• may only be relied on by the person named in the ruling (‘the holder of the ruling’)
• may not be used or relied upon for any declarations that have already been accepted by HMRC
• is legally binding on HMRC and the holder of the ruling for a period of three years from the date of the ruling and must be used on all declarations in relation to the relevant goods
• relates only to goods which have similar characteristics and between which the differences are irrelevant for the purposes of their determination of origin

HMRC may require the holder of a ruling to prove that, in respect of any declarations made using the Advance Origin Ruling, the goods correspond in every relevant respect to those covered by the Advance Origin Ruling.

The holder of the ruling must inform HMRC, without delay, of any factor within their knowledge arising after the issue of the Advance Origin Ruling that may influence the continuation or content of the ruling

 

Continued validity, amendment, revocation and annulment of an Advance Origin Ruling 

An Advance Origin Ruling will cease to be valid before the end of the period of validity where:

• a regulation is adopted or an agreement is concluded by the United Kingdom and the Advance Origin Ruling no longer conforms to the law.  This will occur with effect from the date of application of that regulation or agreement
• it is not considered compatible with the Agreement on Rules of Origin established in the World Trade Organization (WTO) or with the explanatory notes; or an origin opinion adopted for the interpretation of that Agreement with effect from the date it is made public

An Advance Origin Ruling shall not cease with retroactive effect.

An Advance Origin Ruling cannot be amended.

HMRC may revoke an Advance Origin Ruling in the following circumstances:

• where the ruling no longer conforms to the rules of origin set out by Section 17 of the Taxation (Cross-border Trade) Act 2018 and the regulations made under that section
• where an administrative review identifies that one or more of the conditions for issuing the ruling are found not to be met
• where the composition of the goods subsequently changes in a manner that affects the determination of origin
• in cases of administrative error (ie, errors that do not affect the origin of the goods, such as errors in the holder’s name or address, or errors or omissions in the description of the goods)
• where a judgment of a court of the United Kingdom affects the interpretation of the rules of origin set out by s 17 of the Taxation (Cross-border Trade) Act 2018 and the regulations made under that section, which changes how the rules apply to the ruling.
• where the holder of the ruling has failed to inform HMRC, without delay, of any factor within their knowledge arising after the issue of an Advanced Origin Ruling that may influence the continuation or content of the ruling

Such a revocation will be notified to the holder of the Advance Origin Ruling and will take effect from the date set out in the notification. Where there is no date in the notification, the revocation will take effect from the date on which the applicant receives the notification, or is deemed to have received it, whichever is earlier. Deemed receipt is to be taken to be two days after posting

Where an Advance Origin Ruling, other than one relating to a decision for goods to be exported, is revoked, it may still be used, for a maximum period of 6 months, in respect of binding contracts which were based on that ruling and were concluded before the ruling was revoked. In the case of products for which an import or export certificate is submitted when customs formalities are carried out, the 6 months period shall be replaced by the period of validity of the certificate.

Where the holder of a ruling wishes to benefit from extended use of the ruling following its revocation or it ceases to be valid, they must lodge a request with HMRC, by writing to the following address:

HM Revenue and Customs
Customs Duty Liability (Origin)
10th Floor, Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

The request must be made within 30 days of the date of the revocation or the date on which the Advance Origin Ruling ceased to become valid. The request must indicate the quantities of goods for which a period of extended use is required. HMRC will take a decision on the extended use and notify the holder within 30 days of receiving all the information required for the decision to be made.

An Advance Origin Ruling can be treated as if it had never been granted (annulled) where:

• the decision granting the Advance Origin Ruling was taken on the basis of incorrect or incomplete information provided by the applicant
• the applicant knew or ought to reasonably have known that the information was incorrect or incomplete; and
• if the information had been correct and complete, the ruling would have been different

In such cases the holder of the ruling shall be notified of its annulment and the annulment will take effect from the date on which the initial ruling was issued.