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Binding Origin Information BOI

Binding Origin Information (BOI) | CUSTOMS ACRONYMS & GLOSSARY


Introduction


If you are unsure about the origin of your goods or simply want legal certainty, you may apply for Binding Origin Information. Binding Origin Information relates to a written decision that certifies the origin of your goods. BOI decisions are binding on the holder and on the UK customs authorities. They are normally valid for three years from the date of issue.


Advantages of BOI


  • it is legally binding on the UK, so you will have legal protection against any UK customs authority challenging the country of origin of the product.

  • it can be helpful where an origin rule is difficult to interpret or where the circumstances of manufacture of a product make application of a rule difficult

  • if a change in UK law makes a BOI invalid, you may be able to continue using it for up to 6 months provided you can show that the goods are subject to a binding commercial contract


Proving your origin


You must be able to prove, if asked, that the goods declared are identical in all respects to the goods detailed in the BOI, including the circumstances of their production as they affect origin. If you cannot prove this the BOI will have no legal effect.


Who can apply


To apply, you must:

  • have an EORI number that starts XI

  • be intending to import into or export from Northern Ireland

  • be established in Northern Ireland and intend to import into or export from any EU country

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