Advance Tariff Ruling
Also called: ATaR · ATR (UK)
The UK's legally binding decision on the commodity code of specific goods, issued by HMRC on application. It replaced EU BTI for Great Britain from 2021, is normally valid for three years and is published in a searchable database. HMRC also issues advance origin and valuation rulings.
In practice
UK importers cannot rely on EU BTI for goods entering Great Britain, so products with disputed codes may need a separate ATaR.
Applies to: 
UK
Related terms
- Binding Tariff Information
- A written decision by a customs authority on the tariff classification of specific goods, issued on application. In the EU a BTI is valid for three…
- HMRC
- The UK tax and customs authority, responsible for collecting customs duty, import VAT and excise, issuing advance rulings and running CDS. Border…
- UK Global Tariff
- The United Kingdom's own MFN tariff, applied since 1 January 2021 after the UK left the EU customs union. It uses UK commodity codes and simplified…
- Commodity code
- A general name for the code that identifies goods in a customs tariff. In the UK it means the eight-digit export code or ten-digit import code in the…