A Binding Tariff Information (BTI) is a legal decision issued by EU countries’ customs authorities on the tariff classification of a product. They are generally valid for 3 years throughout the EU, regardless of where they are issued, and are binding on all EU customs administrations and the holder of the decision.
The customs duties that must be paid on a product – and any related requirements, such as import/export certificates – depend on the tariff classification of the goods. BTI decisions therefore provide legal certainty and ensure the correct and uniform tariff classification of goods across the EU.
All valid and invalid BTI decisions are available in the public EBTI database. The decisions are made public for transparency reasons, but all confidential information is protected.
Validity
A BTI decision is generally valid for 3 years. BTI decisions cannot enter into effect or be issued retroactively. Although BTI decisions cannot be amended, they may under specific circumstances be annulled, cease to be valid or be revoked before the end of their 3-year validity period.
A BTI decision taken on the basis of inaccurate or incomplete information in the application will be annulled. The holder of the decision will be notified of this. The annulment takes effect from the start date of the initial decision.
More information in Article 34(4) Union Customs Code
A BTI that no longer complies with the legislation ceases to be valid. This can be due to one of the following cases:
- a change in the Combined Nomenclature (CN) or any other nomenclature which is based on it or which provides for further subdivisions to it (e.g., abolition of the tariff nomenclature code for which the BTI decision was issued)
- a Commission measure to determine the tariff classification of goods for which the BTI decision was issued
More information in Articles 34(1),(3),(9),(10) and 57(4) Union Customs Code
A BTI decision can be revoked in any of the following cases:
- it is no longer compatible with the interpretation of the Combined Nomenclature (CN) or any other nomenclature which is based on it or which provides for further subdivisions to it resulting from:
- amendments to the explanatory notes to the Harmonized Commodity Description and Coding System (HS) or to the Combined Nomenclature (CN)
- judgments by the Court of Justice of the European Union (CJEU)
- classification decisions or opinions by the World Customs Organization (WCO)
- the Commission issues a decision requesting an EU country to revoke a specific BTI decision
- there has been an administrative error (e.g., an error that does not affect the classification of the goods such as an error in the holder’s name or address)
More information inArticles 34(3),(5),(7),(9),(10),(11) Union Customs Code
If you do not agree with the classification provided in your BTI decision, you may appeal against it to the customs authority that has issued it. As appeals fall under national competence, details of the appeal procedure can be obtained from that authority.
Legal texts
The rules on Binding Tariff Information (BTI) can be found in Articles 22 to 37 of the Union Customs Code (UCC). The substantive provisions entered into force on 1 May 2016.
They are further clarified by:
- Articles 11 to 22 of the UCC Delegated Act
- Articles 8 to 23 of the UCC Implementing Act
Administrative guidance on the Binding Tariff Information process
The Administrative guidance on the BTI process, although not legally binding, serves the following objectives:
- Offers customs authorities and traders a global overview of the Binding Tariff Information (BTI) process under the EBTI system;
- Contributes to the harmonisation of national practices in the area of Binding Tariff Information; and
- Provides guidance to customs authorities on how to draft and issue BTI decisions, how to prevent BTI shopping and how to deal with divergent views and appeals.
Note: The guidelines have an explanatory and illustrative purpose only and do not in any way replace the relevant pieces of customs legislation, which always take precedence.
- the authentic texts of EU legal acts, published in the EU's Official Journal
- possibly supplemented by national instructions.
Applying for a BTI decision
Before applying, you are free to contact the customs authority in your country to ask for general information or advice on the applicable legislation, including the classification of goods. Such information will not be binding on the customs authority – only BTI decisions can provide binding information.
To apply for a BTI decision:
- Read the general information on applications for EBTI
- Connect to the EU Customs Trader Portal
- Fill in the BTI application form and send it to the customs authorities in the EU country:
- where you are legally established, or
- where you intend to import/export your goods
See: Customs authorities issuing BTIs
Important requirements:
- 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. This is to allow the goods to be recognised and help customs determine the correct classification.
- Ensure that all the information you provide is accurate and complete. Any decisions based on incomplete or inaccurate information will be annulled.
A BTI decision can only be used for goods for which customs formalities are completed after the start date of validity of the decision. The holder of a BTI decision must declare their BTI decision and use it for customs procedures when importing/exporting the goods concerned.
Trader portal
Since 1 October 2019, the EU Customs Trader Portal is the single point of access to interact with those EU customs systems that are connected to the portal. Depending on the EU country, an economic operator must access either the EU Customs Trader Portal or the national trader portal offered by the Member State.
All BTI correspondence between economic operators and customs authorities takes place electronically. This includes, among others, applications by economic operators for BTI decisions, requests by customs authorities for further information on the product being classified and economic operators’ replies to those questions.
Authentication to access the EU Customs Trader Portal takes place through the Uniform User Management & Digital Signature (UUM&DS) system.
The following EU countries host a national BTI system and offer a national trader portal – click on the country to access the portal:
eLearning
An eLearning course on the EU Customs Trader Portal is freely available online, with special attention paid to the specific functionalities for BTI applications and BTI decisions.
Upon completion of the course, you will be able to confidently work with the EU Customs Trader Portal and carry out all the traders’ actions within the EBTI process flow.
EU Customs Trader Portal for BTI eLearning
An eLearning course, providing fundamental knowledge in the domain of Binding Tariff Information and the related procedures, is also freely available online. The course is aimed to customs professionals in both the public and private sector to learn about the application and use of BTI.
Binding Tariff Information (BTI) eLearning