The Guidance on the Binding Tariff Information process serves the following purpose:
- To offer a global overview to customs authorities and to traders of the Binding Tariff Information process under the European Binding Tariff Information (EBTI) system;
- To contribute to the harmonisation of national practices in the area of Binding Tariff Information; and
- To provide 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.
This update is the result of extensive collaboration with Member States and reflects the European Commission’s commitment to enhancing clarity and efficiency in customs procedures.
The most notable update comes from introducing the Electronic Binding Tariff Information (EBTI) Specific Trader Portal.
Additionally, the European Commission has clarified certain legal provisions within the customs legislation to ensure transparency and understanding.
Background
Binding Tariff Information (BTI) is a legal decision issued by national customs authorities on the tariff classification of a product. It provides legal certainty and ensures the correct and uniform tariff classification of goods across the EU. On average, the EU Member States issue approximately 40,000 – 45,000 decisions per year. The Online Binding Tariff Information consultation database is one of the most consulted information sources on classification, with almost 50 million site visits per year.
You can download the updated guidelines on the Administrative guidance on the BTI process webpage.
Details
- Publication date
- 14 February 2025
- Author
- Directorate-General for Taxation and Customs Union