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Customs duties are payable on imports/ exports and other related provisions. The rate that must be paid – and any related requirements, such as import/ export certificates – depends on the tariff classification applicable to the product.
To have legal certainty in advance that you are applying the correct classification to your goods, you should apply for a Binding Tariff Information (BTI) decision.
Features of a BTI
- Topic(s): tariff classification of goods (commodity code)
- Market(s): EU - European Union