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Binding origin information (BOI)

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Binding origin information (BOI) is a decision issued by customs authorities on the preferential or non-preferential origin of specific goods being imported to or exported from the EU. The decision is legally binding on all EU Member States' customs authorities and on the holder of the BOI decision. Internationally, BOI decisions are referred to as advance rulings on origin.

Benefits of BOI

  • clarity on the correct application of rules of origin for goods
  • clarity on applicable duty rates, trade policy measures, prohibitions and restrictions, and eligibility to participate in public procurement
  • ability to rely on the BOI when issuing certificates of origin, supplier's declarations, etc.
  • consistent application of rules of origin across the EU

Use and validity of BOI

BOI is used:

  • when declaring the origin of goods
  • in public procurement where origin requirements apply

Validity:

  • the decision is binding on both the BOI holder and customs authorities
  • valid for 3 years
  • ceases to be valid if the manufacturing process, value of raw materials, origin or composition of the goods changes
  • may cease to be valid earlier if EU legislation changes; in such cases, a transitional period of 6 months may be granted
  • applies to both imports and exports
  • a valid BOI decision may only be used throughout the customs territory of the Union by the holder of the decision or by a representative acting on their behalf

Who can apply for BOI and what information is needed

Any economic operator wishing to obtain an advance official determination of origin may submit an application. Applications are submitted to the Customs Department by email at [email protected].

The application documents must include information on:

  • the manufacturing process
  • the raw materials used, their origin and value
  • the tariff classification under the Harmonized System (HS)
  • the applicable rules of origin (e.g. change in tariff heading or added value, applicable operations or processes)
  • any other information needed to determine the origin of the specific goods

The decision is issued within 120 working days. This period may be extended by 30 days.

The holder of the decision has the right to appeal against an unfavourable decision.

Where circumstances change, a new decision is issued; a BOI decision cannot be amended.

Legal basis

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