December 01, 2021
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Binding Tariff Information decision (BTI)

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What is BTI?

Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their goods and can be sought before importing or exporting goods.

What is the purpose of BTI?

The BTI is not a mandatory document, but the one issued ensures the correct tariff classification of the goods. In turn, the correct classification of goods means the correct calculation of duties and taxes, as well as the correct application of EU import and export restrictions and prohibitions.

What are main features of BTI decision?

BTI decision is:

  • 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.

How to apply for a BTI decision?

EU Trader Portal is used for application and BTI-related correspondence. Please note that you should:

  • 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 rules are set out in the Union Customs Code.

Database

You can view all currently valid BTI decisions in the public database:
https://ec.europa.eu/taxation_customs/dds2/ebti/ebti_home.jsp?Lang=en 

Comments ()

lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification
image lt
Prekių tarifinio klasifikavimo pokyčiai nuo 2022.01.01
26-12-2021

Eglė Pučkuvienė

classification
image lt
Prekių tarifinio klasifikavimo pokyčiai nuo 2022.01.01
26-12-2021

Eglė Pučkuvienė

classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature applicable as from 1 January 2022 was adopted by Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are actually a lot.

Eglė Pučkuvienė

classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature applicable as from 1 January 2022 was adopted by Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are actually a lot.

Eglė Pučkuvienė

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case-law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case-law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification
image en, lt
Basics in customs: commodity code, origin and duties, customs value
30-11-2021

Muita UAB

classification
image en, lt
Basics in customs: commodity code, origin and duties, customs value
30-11-2021

Muita UAB

classification
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