How long is a BTI valid?

Three years from the date the decision takes effect — the same as an EU Binding Origin Information decision. UK advance tariff rulings are generally valid for 3 years too.

Can I get a ruling after the goods have been imported?

Not in the UK: you must apply before all customs procedures are completed, and decisions cannot be made retrospectively. US rulings likewise cover prospective transactions.

Do advance rulings cover origin and customs value?

Yes, in the EU and UK. The EU issues Binding Origin Information, and HMRC aims to decide advance origin rulings within 120 days and advance valuation rulings within 90.

Term

Advance ruling (BTI)

An advance ruling is a binding decision from customs, given before import, on how goods will be treated — most often their tariff classification, but also their origin or customs value. An EU Binding Tariff Information decision is valid for three years, a UK advance tariff ruling generally for three years, and a US ruling until it is modified or revoked.

Also called binding tariff information, BTI, advance tariff ruling, ATaR, binding ruling, advance origin ruling, binding origin informationUpdated 13 October 2026

Side by side

	EU	UK	US
Classification	Binding Tariff Information (BTI)	Advance tariff ruling	CBP binding ruling
Origin	Binding Origin Information (BOI)	Advance origin ruling	CBP ruling
Valid for	3 years	Generally 3 years	Until modified or revoked

A BTI is a legal decision by an EU country's customs on the tariff classification of a product; BOI is its origin counterpart, known internationally as an advance ruling on origin. Both are valid for three years from the date they take effect. HMRC replies to an advance tariff ruling application in 30 to 120 days, aims to decide advance origin rulings within 120 days and valuation rulings within 90 days, and applications must come before all customs procedures are completed — decisions cannot be retrospective.

In the US, a ruling is a written statement that applies customs law to a specific set of facts, and may generally be requested only for prospective transactions; it binds all customs personnel until modified or revoked. In the Gulf, Dubai Customs offers a goods classification service, but its decision applies only to the invoice submitted, and Saudi Arabia lists advance rulings among the benefits of its AEO programme.

Worked example: a UK tariff ruling timeline

Application accepted 1 March 2027 → HMRC reply within 30–120 days, by 29 June 2027 at the latest → ruling generally valid 3 years → plan to re-apply before mid-2030

Dates are illustrative; the reply window and validity are HMRC's.

The mistake people make

Describing the product too loosely. The European Commission says BTI decisions based on incomplete or inaccurate information will be annulled — a ruling protects only the goods it describes, so the application has to describe them fully and accurately.

FAQ