Binding origin information and Application form
What is BOI?
Binding Origin Information (BOI) is a Community-wide system which enables traders to obtain a decision from an individual EU Member State on the origin of their goods which is legally binding throughout the EU. The BOI system is not mandatory but is available as an option for traders who may wish to have the origin of their goods clarified.
BOI decisions are issued at the trader’s request by the Customs administrations in the various Member States. The legislative provisions for these decisions are contained in Council Regulation (EEC) No. 2913/92 and Commission Regulation (EEC) No. 2454/93.
Benefits of BOI for Traders
- it gives traders greater certainty as to the origin of their goods and allows them to plan ahead on the basis of a legally binding decision,
- where a BOI is invalidated due, for example, to a change in Community legislation, traders may be entitled to a period of grace in order to complete any binding contracts entered into on the basis of that BOI,
- it promotes greater uniformity in the application of the rules of origin throughout the Community for traders regardless of the Member State in which they operate,
- traders will be informed if any origin changes occur which affect their BOI.
Types of BOI
Two types of BOI are available:
- Preferential BOI provides confirmation that goods qualify for a reduced or nil rate of duty under preferential agreements negotiated by the EU and including the Generalised System of Preferences (GSP).
- Non-preferential BOI provides confirmation that goods qualify for designation as EU or third country origin.
Obtaining BOI
An application for BOI should be made on the application form attached to this leaflet. Applications should be made only where an actual commercial transaction is proposed.
An application must be in respect of only one type of goods, e.g. goods, products or items relating to a single nomenclature code.
Information supplied for the purposes of obtaining BOI will be stored on a database of the Commission of the European Communities and may be used by Customs authorities throughout the Community to ensure uniform application on the rules of origin. However, any information in respect of which confidentiality is sought will not be included in the database.
If you disagree with the origin given on the BOI you may appeal the decision to the Revenue Commissioners.
Using BOI
BOI may be invoked only by the holder, or an agent on behalf of the holder, making a customs entry in respect of goods covered by that BOI.
Where the holder or agent wishes to invoke BOI, it should be declared on the Single Administrative Document (SAD) to which it relates by inserting code “C627” and the “BOI Reference No.” in Box 44. In addition, a copy of the BOI document should be attached to the hard copy of the SAD.
For persons using the paperless system the code “C627” should be transmitted in Box 44 and where the declaration is routed “orange” or “red”, a copy of the BOI should be presented to Customs. Where the declaration is routed “green”, a copy should be retained with the other supporting documents by the declarant.
The normal documentary proof of origin will also be required.
Validity of BOI
In the ordinary course, BOI will be valid for a period of three years from the date of issue. It may, however, be invalidated earlier in circumstances where, for example, it is affected by EU or international Customs rules of origin or by a judgement of the EU Court of Justice.
Where the validity of BOI is affected in this way, there is provision whereby it may continue to be invoked, for a period of up to six months, to take account of binding origin contracts entered into by the holder and for the duration of any import or export licence or advance-fixing certificate. Temporary extensions of application of BOI in such cases must be approved by the Revenue Commissioners.
A BOI will be treated as void if it is found that it was provided on the basis of inaccurate or incomplete data from the applicant.
Application Form
Application form for BOI (PDF, 51KB) together with notes on completion.
Further Information
Further information may be obtained from, and completed application form together with any accompanying samples, etc. should be sent to the following address :
Classification, Origin and Valuation Unit,
Customs Division,
Government Offices,
St. Conlon’s Road,
Nenagh,
Co. Tipperary.
Telephone: (067) 63260/63213
E-Mail Address: Origin&QuotaSection@revenue.ie
