IPGN2100 - General principles: Binding Origin Information (BOI) Northern Ireland and Advance Origin Rulings (AOR) UK

The Customs Duty Liability Team based in Stratford can check the authenticity of any AOR/BOI decision presented as they hold a list of all AOR/BOI decisions issued throughout the UK/EU, contact details can be found at IPGN8000.

Note: As AOR/BOI decisions are issued on the basis of information supplied by the applicant, subsequent changes to manufacturing procedures, origin of materials etc could render an AOR/BOI decision invalid. Therefore, where doubts exist regarding the entitlement of goods to preference, the usual control procedures (ie examination) should continue to apply.

Apply for an Advance Origin Ruling - GOV.UK (www.gov.uk)

Apply for a Binding Origin Information decision - GOV.UK (www.gov.uk)