You may apply for a binding ruling on the consequences of something that you intend to do or something that you have already done.
You may apply for a binding ruling on the consequences for yourself, your business, organisation or a party that you represent.
You may also submit an application for a binding ruling for other parties if you intend to carry out a transaction that will have tax and duty consequences for those parties.
You cannot apply for a binding ruling on customs-related matters
You cannot apply for a binding ruling on the tax effects of customs legislation.