Changes to legal rulings for the origin of goods from 1 January 2021

Guide

Binding Origin Information decisions issued by the UK or for EORI numbers starting GB will not be valid in the EU from 1 January 2021.

New rules for January 2021

The way you apply for a legally binding decision on the origin of your goods will be different depending on where you intend to use it. You’ll apply for:

  • an Advance Origin Ruling, if you’re importing into or exporting from Great Britain
  • a Binding Origin Information decision, if you’re importing into or exporting from Northern Ireland or the EU

If you have an existing Binding Origin Information (BOI) decision

If you have a UK issued preferential BOI ruling for imports into Northern Ireland where the UK has signed an international agreement that reproduces the relevant effects or a non-preferential BOI ruling for imports into Northern Ireland

If you have one of the above rulings, which would have been valid after 11pm on 31 December 2020, your decision will remain a BOI ruling, but will no longer be recognised by the EU.

If you have a UK issued preferential BOI ruling for imports into Great Britain where the UK has signed an international agreement that reproduces the relevant effects or a non-preferential BOI ruling for imports into Great Britain

If you have one of the above rulings which would have been valid after 11pm on 31 December 2020, HMRC will change it to an Advance Origin Ruling.

These will be valid for the remaining time of the original Binding Origin Information decision, but the EU will not recognise them.

If any of the details of the original ruling have changed, the Advance Origin Ruling will not cover your goods.

If you have a UK issued preferential BOI ruling for imports where the UK has not signed an international agreement that reproduces the relevant effects or a BOI issued for exports

These rulings will not be transitioned and you should consider whether you need a replacement ruling to provide certainty of the origin.

If you want your Binding Origin Information decision to become an Advance Origin Ruling

You do not need to do anything.

HMRC will not send out a new version of the ruling, so you must keep your existing Binding Origin Information decision documentation as evidence.

If you do not want your Binding Origin Information decision to become an Advance Origin Ruling

If you do not need your Binding Origin Information decision anymore, you should email the Binding Origin Information decision reference number to: dutyliability.policy@hmrc.gov.uk and quote ‘BOI to AOR transition’ in the subject box, by 23 December 2020.

HMRC will email you to confirm that they have cancelled your Binding Origin Information decision.

Applying before 1 January 2021

If you apply before 1 January 2021 for goods you intend to import or export from 1 January 2021, you should apply using the current Binding Origin Information decision process.

You can use this for both types of rulings but you must tell HMRC where you intend to use the ruling so they can process the application correctly.

If you’re importing into or exporting from Northern Ireland or the EU

You’ll need to have an Economic Operator Registration and Identification (EORI) number that starts XI before HMRC can issue the final decision.

HMRC will progress your Binding Origin Information decision ruling application as far they can until you have an EORI number that starts XI.

If you’re importing into or exporting from Great Britain

HMRC will process your application and they will then issue a decision once the legislation is in place to do so.

Applying from 1 January 2021

If you’re importing into or exporting from Northern Ireland or the EU

You will need to apply for a Binding Origin Information decision.

Binding Origin Information decisions can be issued by HMRC to traders or individuals that have an EORI number that starts XI for goods you’re intending to import into or export from:

  • Northern Ireland
  • any EU member states, if you’re established in Northern Ireland

If you’re not established in Northern Ireland and want a ruling on goods being moved in EU countries, you must apply in the country where that activity will take place.

If you’re importing into or exporting from Great Britain

You’ll need to apply for an Advance Origin Ruling. You can only get an advance ruling if you both:

  • have an EORI number that starts with GB
  • intend to import into or export from Great Britain

HMRC will be able to issue rulings concerning preferential origin only in cases where the UK has either signed a new trade agreement with the country, or group of countries from 1 January 2021, or has signed an agreement that reproduces the effects of an existing EU agreement to ensure continuity of trading from 1 January 2021.