Guides / Advance Tariff Rulings · Updated 30 September 2026

Advance Tariff Rulings (ATaR): a UK guide

An Advance Tariff Ruling gives you HMRC's legally binding answer on the commodity code for your goods in Great Britain. Here is when it is worth applying, how the process works and where Binding Tariff Information still applies.

Why commodity codes cause so much trouble

Every import or export declaration needs a commodity code. According to GOV.UK, that code determines the rate of Customs Duty and import VAT you pay, whether a preferential rate may apply, and whether you need a licence to move the goods. Get it wrong and you can overpay, underpay or hold up a shipment while the classification is questioned.

For most products the code is obvious. For others, such as multi-function devices, kits, mixtures, parts or goods made from several materials, two or three headings can look plausible. GOV.UK itself acknowledges that finding the right code can be complicated. This is where an Advance Tariff Ruling helps.

What an Advance Tariff Ruling is

HMRC describes an Advance Tariff Ruling (ATaR) as a legally binding decision on the commodity code to use when importing into or exporting from Great Britain. Instead of relying on your own reading of the tariff, or on a supplier's invoice, you ask HMRC to classify the goods and it issues a written decision.

The ruling you receive includes:

• the commodity code HMRC has decided on
• a unique reference number
• the date the validity period starts
• the holder's name and address
• an explicit description of the goods
• the legal justification for the classification

Two features matter in practice. First, a ruling is non-transferable: it applies only to the holder named on it, so you cannot rely on a ruling issued to a competitor or to your supplier. Second, it is product-specific: it covers the goods as described, not everything that looks similar. The validity period is stated on the ruling itself, so check your own decision rather than assuming a standard term.

ATaR or BTI: which one applies

Before the UK left the EU, traders across the UK used Binding Tariff Information (BTI). Today the system is split by territory:

GOV.UK describes BTI as a legally binding decision on the commodity code to use when importing into or exporting from Northern Ireland or the EU. Like an ATaR, it is non-transferable and applies only to the named holder. When you use a BTI, HMRC says you declare its reference in Data Element 2/3 of the declaration and tell whoever prepares your customs documents which commodity code the ruling gives.

If you trade both with Great Britain and with Northern Ireland or the EU, you may need both kinds of ruling for the same product. Each covers its own territory. If you want a side-by-side explanation, see this overview of ATaR and BTI.

When it is worth applying

An ATaR is not needed for every shipment. It is most useful when:

• you import or export the same product regularly, so a wrong code would repeat on every declaration
• the goods could reasonably fall under more than one heading
• the duty rate, a licence requirement or preferential treatment depends on the code chosen
• you have had classification queries from HMRC or disagreements with a supplier or agent
• you want certainty before signing contracts or setting prices

When HMRC will refuse

Timing is critical. You must apply before the customs procedures for the goods are completed. HMRC will refuse an application if the goods have already been cleared through customs, and it will also refuse if you cannot supply the information it needs to classify them. A ruling therefore cannot be used to fix a classification after the event.

How to apply for an ATaR

HMRC takes ATaR applications online, either through your business tax account or directly through the Advance Tariff Rulings service. A typical application looks like this:

1. Gather detailed information about the goods: what they are made of, what they do, how they work and how they are presented or packaged.
2. Collect supporting material. GOV.UK mentions brochures, manuals and photographs, and HMRC may ask for samples.
3. Mark anything commercially sensitive as confidential.
4. Submit the application through the online service.
5. Wait for the decision. HMRC says it will reply in 30 to 120 days.

Because the answer can take up to four months, build that time into product launches or new supply routes. The more precise your description, the less likely HMRC is to come back with questions.

After you get the ruling

HMRC publishes rulings on its Search for Advance Tariff Rulings website, with personal and confidential details removed. That public database is also a useful research tool: searching it for similar products can show how HMRC approached comparable goods, although another holder's ruling does not bind you or HMRC for your goods.

Make sure the code from your ruling reaches whoever submits your declarations in CDS. If you use a customs agent, send them a copy of the ruling so every entry is consistent. Our guide to CDS import declarations and brokers explains how that hand-off usually works.

If you disagree with the decision

According to GOV.UK, you can ask HMRC for a review of the decision or appeal directly to the independent tribunal. Review requests go to HMRC's reviews team by email, as stated on the application guidance page.

How an ATaR fits with your wider customs set-up

A ruling solves one question only: the commodity code. You still need the rest of the basics in place, including an EORI number, a decision on whether to declare yourself or use a representative, and the correct procedure for the movement. If you are weighing up that last point, read do you need a customs broker?

Used well, an ATaR turns a recurring judgement call into a fixed, documented answer. For traders with borderline products, that certainty is often worth the wait.

Related guides

• How to use the UK Trade Tariff to find a commodity code and duty rate

• Goods that need an import licence in the UK

• Importing furniture from Poland to the UK: a business guide

Sources

• Apply for an Advance Tariff Ruling (GOV.UK)
• Apply for a Binding Tariff Information decision (GOV.UK)
• Finding commodity codes for imports or exports (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.