Legally Binding Rulings
Advanced Tariff Rulings (ATaR’s) and Binding Tariff information rulings BTI’S
Legally Binding Rulings provide legal surety of tariff classification, i.e. they confirm which 10 digit commodity code should be applied to your imported or exported item. Clarity on which commodity code applies to your goods is key to understanding the tax measures that are applied and helps mitigate the risk of a customs authority disagreeing with where the business classifies its goods when they cross a customs border.