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Validity period of BTI decisions

A BTI decision is generally valid for 3 years.
Although BTI decisions can't be amended, under certain circumstances, they may:

  • be annulled
  • cease to be valid or
  • be revoked

before the end of their 3-year validity period.

Exception - BTI decisions issued before May 2016 are valid for 6 years.
This is a transitional measure.

Annulling BTIs

  • Any BTI decisions taken on the basis of inaccurate or incomplete information in the application will be annulled.
  • The decision holder will be notified of this.
  • The annulment takes effect from the start date of the initial decision.

Details – UCC article 34(4)

BTIs ceasing to be valid

Any 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.

Details:
UCC articles 34(1),(3),(9) and (10)
UCC article 57(4)

Revoking BTIs

A BTI can be revoked in any of the following cases:

  • it is no longer compatible with 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 explanatory notes to the Harmonized Commodity Description and Coding System (HS) or to the Combined Nomenclature (CN)
    • judgments by the Court of Justice
    • 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.

Details:
UCC articles 34(3),(5),(7),(9),(10) and (11)

Appeals

If you do not agree with the classification in your BTI decision, you may appeal against it to the customs authority that has issued it. Details of the appeal procedure can be obtained from that authority.

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