Applying for a decision

Information on getting a legal decision from HMRC.

If you need to get a legal decision from HMRC you must have an EORI before you apply for your decision for example:

  • Advance Tariff Ruling (ATR)
  • Advance Origin Ruling (AOR)
  • authorisations

If your decision is in relation to customs activities in Northern Ireland, you must have an XI EORI.