To apply you’ll need to: Attach your application and documents. Send this to the tariff classification team, at this email address: tariffclassification@hmrc.gov.uk . You must submit your application at least one month before the expected date of arrival of the first import. If imports start before the application has been approved, you will not be able to import the goods in split consignments. HMRC will: review the information and documents you have sent tell you if you can import the goods in split consignments We may contact you for more information.