This notice cancels and replaces Notice 831 (December 2009).
What is this notice about?
- what a Binding Origin decision is
- how to get one
- it’s potential advantages
What has changed?
Section 1.5 has been updated to reflect changes to EU regulations, section 1.6 has been amended to give more information about non preferential origin contact and section 2.3 has been changed to give more help on how to apply for a Binding Origin Information decision.
What is Binding Origin Information?
Binding Origin Information (BOI) is a written origin decision for preferential and non-preferential goods which is legally binding throughout the European Union (EU). Subject to the provisions set out in paragraph 2.8, a BOI remains valid for 3 years from the date of issue.
Why does the country of origin of goods matter?
The country of origin is one of the main factors on which eligibility for preferential rates of Customs Duty, Common Agricultural Policy charges, liability to Anti-Dumping Duty (ADD), eligibility for some Tariff Quotas, amongst other things, are based. Origin is determined using specific rules of which there are 2 types arising from different legal frameworks:
Preferential origin – the EU has entered into reciprocal trade agreements with a number of countries under which goods satisfying certain rules of origin are entitled to preferential tariff treatment. The EU also offers reduced rates of Customs Duty on a non-reciprocal basis to goods originating in several countries under arrangements such as the Generalised System of Preferences (GSP).
A list of countries enjoying preferential tariff advantage can be found in the Tariff, Volume 1, Part 7. Preference procedures are explained in Notice 826: Tariff preferences imports and Notice 827: European Union preferences – export procedures.
Non-preferential origin – is the basis of all other Tariff measures. This includes ADD, eligibility for some Tariff Quotas and licensing requirements. Origin provisions are set out in EC Regulations 2913/92 and 2454/93.
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For more information, please contact Stephanie Warrington on email@example.com or 01254 356473