Advanced Tariff Ruling

 An Advance Tariff Ruling is a binding decision issued by HMRC that confirms the correct commodity code (tariff classification) for specific goods before they are imported or exported. It provides legal certainty on how goods should be classified, ensuring the correct duty rates, VAT treatment, and any applicable restrictions or controls are applied. This helps traders avoid errors in customs declarations and reduces the risk of disputes, delays, or post-clearance adjustments. Advance Tariff Rulings are typically applied for in advance of shipments and remain valid for a set period, as long as the goods and relevant circumstances do not change.