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What is an Advance Tariff Ruling (ATR)?

Advance Tariff Rulings (UK) explained
An Advanced Tariff Ruling is the UK-version of a BTI.

ATRs or Advanced Tariff Rulings, are classification decisions by the UK Customs Authorities. If you are unsure about the correct classification of a commodity, or if you would like certainty on how customs would classify a product, you can contact UK Customs and apply for an ATR. Note that you will need a UK EORI number. 

ATRs have been issued by UK Customs since Brexit, that is, from January 1st, 2021. Before that date, the UK, like other EU member states, issued similar classification decisions, called BTIs (Binding Tariff Information).

A BTI is a decission by EU customs authorities on the applicable Combined Nomenclature (CN) commodity code for the goods. Until Brexit, BTIs were also used in the UK. Since then, the UK uses Advance Tariff Rulings.

New ATRs and historical ATRs in Taric Support

Taric Support has added all iATRs issued by UK Cusotms to its database. In addition to being the only platform where you can find all BTIs from 2009 onwards, Taric Support now also includes all ATRs. This makes it even easier to look back at previous decisions by customs authorities on the classification of goods. This is a great help in determining the correct commodity codes.


Please note that the abbreviation ATR has two meanings: it is an abbreviation for Advance Tariff Ruling, the UK’s replacement for BTI, but also a certificate (Admission Temporaire Roulette) proving that industrial products have been in free circulation in the EU or Turkey. As Turkey and the EU form a customs union, these goods can therefore be imported from Turkey and exported to Turkey duty free.

October 112023

At Taric Support, we’re obsessed by customs data.

As customs information experts ourselves, we love to dive into the nitty-gritty details. We feel that seeking out complex legislative information is a thrill. We love to study all possible data sources meticulously so that we can assure that all information for a commodity code is complete and up-to-date. And so we also know what it takes to meet all customs formalities.

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