Companies who are unsure about the origin of their goods, or who simply want legal certainty, may apply for a Binding Origin Information decision (BOI).

BOI decisions are binding on the holder and on the EU customs authorities.  They are valid – and binding – after their issue, provided the goods and the circumstances described when applying for a BOI decision are identical in every respect.  They are normally valid for three years from the date of issue.

How and where to apply for a BOI decision?

Applications should be made in writing to the competent authorities in the EU country in which a company is established or where it intends to use the BOI.  The authorities have 120 days from the date they registered the application to take a decision.

List of authorities responsible for issuing BOIs in each of the 28 EU countries (published in OJ C29 of 28.01.2017, p.19)

Note that the existence of a BOI does not exempt you from the requirement to provide proof of origin.

The legal basis for BOIs are Articles 33 and 34 of the Union Customs Code Regulation 952/2013.

See further Guidance on Binding Origin Information