A BOI is a written decision certifying the origin of your goods and is binding within the European Union. Both the holder and the EU customs authorities are obliged to comply with BOI decisions, which are normally valid for three years from the date of issue. To apply for a BOI, a written application must be submitted to the competent authorities in the EU country where your company is established or where you intend to use the BOI. It is important to ensure that the description of the goods on the BOI accurately matches the goods being exported or imported. This process provides clarity and legal certainty regarding the origin of goods within the European Union.