Ensuring the correct commodity code for goods in a ‘no deal’ Brexit

If you currently trade with organisations in the European Union, you may have additional responsibilities for customs duties in the event of a no deal Brexit on 29 March 2019.

If you have not done so already, you can apply for a legally binding decision that the commodity code you are using is correct by asking HMRC to issue your business with a Binding Tariff Information (BTI) decision. Once issued, this gives you an assurance that you are using the correct commodity code. It is generally valid for 3 years.

You can find out more information and apply by clicking here and following the instructions. You will need:

1. Government Gateway user ID;
2. Password; and
3. Economic Operator Registration and Identification (EORI) number.

If you already have a UK-issued BTI ruling, it will be valid until the earlier of the expiry date stated on your certificate or until it is revoked.

Electronic application process
If the UK does leave the EU without a deal on 29 March 2019, HMRC will replace the current BTI service with a new and improved digital service which will be available via GOV.UK.

BTI rulings will be renamed ‘advanced rulings’.

Testing of New Digital Service
Existing holders of BTIs have been invited by HMRC to road-test the new digital service.

You can Register your interest by contacting the HMRC Digital User Research Team at HMRC-DDCY-team-bindingtariff-g@digital.hmrc.gov.uk Please include ‘BTI Application – user research’ in the subject line.

What to do next
If you do not already have a BTI, consider applying for one now to facilitate as smooth a transfer as possible in the event of a no-deal Brexit.

If you need to renew your current BTI or would like to apply for a BTI ruling now, you can follow the link above and use the existing BTI service.
Alternatively, if you wish to renew or apply for a BTI ruling following 29 March 2019, you can use the new service.