Binding Tariff Information decision (BTI)

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 

  • Market: EU - European Union

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