January 24, 2020
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Binding Tariff Information (BTI) decision

Photo by Laura Crowe on Unsplash

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

  • Issued by national customs authorities in the EU.
  • Generally valid for 3 years throughout the EU, regardless of where it is issued.
  • Binding on: all EU customs administrations and the holder.

You can view all currently valid BTI decisions in the public BTI database.

Application

BTI correspondence between the economic operator and the customs authority is happening through the EU Trader Portal. Depending on the Member State an economic operator has to access either the EU Trader Portal or the national trader portal.

Important requirements. You must:

  • apply only if you are planning an import or export transaction;
  • make a separate application for each type of product;
  • give a detailed description of your goods, including images or samples, if possible;
  • ensure that all the information you provide is accurate and complete (any decisions based on incomplete or inaccurate information will be annulled).

Legal background

Articles 14, 15, 22 to 37 and 52 of the Union Customs Code (UCC) (Regulation (EU) No 952/2013); Articles 11 to 14, 19, 20, 22, 252 and Annex A of UCC Delegated Act (Regulation (EU) 2015/2446); Articles 8 to 23 and Annex A of UCC Implementing Act (Regulation (EU) 2015/2447).

Source

European Commision