Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HM Revenue and Customs is taking to provide businesses with timely and definitive guidance on the tariff treatment of aluminised steel coil and tube originating in China; whether that guidance will specify the relevant commodity codes, tariff-rate quota order numbers and anti-dumping duties; and if he will take steps to introduce an expedited Advance Tariff Ruling process where delays could affect manufacturing operations and employment.

HM Revenue and Customs Online Trade Tariff (OTT) site provides support to customers to self-serve and identify the correct commodity code and applicable duty and measures. This is supported by an email enquiry service and a webchat service where customers can speak directly to a HMRC classification advisor if further support is required to confirm the commodity code.

Customers requiring a legally binding ruling, can apply for an Advance Tariff Ruling (ATaR) and decisions will be issued within 30 to 120 days.

HMRC does not have an ATaR fast track service. However, if representations were made where the timeline for issuing a ruling could materially affect manufacturing operations, supply chains, investment decisions or employment, steps would be taken to expedite the request.