Binding Tariff Information (BTI)
What is Binding Tariff Information?
The European Community has created the Binding Tariff Information (BTI) system as a tool to assist economic operators to obtain the correct tariff classification for goods they intend to import or export.
Binding Tariff Information is issued on request (see BTI application form) to economic operators by the customs authorities of the Member States (see list of customs authorities). It is valid throughout the Community, regardless of the Member State which issued it.
The main benefit to the holder is legal certainty with regard to tariff classification. This is important as tariff classification is the basis for determining customs duties, export refunds and the application of other related legal provisions (e.g. import/export certificates).
A BTI is generally valid for 6 years. However, in certain cases (e.g. the publication of a classification regulation, a change in the interpretation of the nomenclature at international level or any other possibility laid down by the provisions for the implementation of the Customs Code) a BTI may cease to be valid.
In such circumstances, the economic operator may request the customs authorities to allow him to continue using the BTI for a transitional period (so-called "period of grace"). Such a request will be granted provided the conditions laid down in the law are met.
All BTIs issued by the national customs authorities are introduced into the European Binding Tariff Information database (EBTI-database) run by the European Commission.
See also the Reports of the first and second phases of the EBTI monitoring of Member States.
Where can I find the legal basis?
- Article 12 of the Customs Code sets out the specific provisions for Binding Tariff Information.
Articles 6-11 set out the general provisions concerning decisions and information obtained from customs authorities and have to be taken into account (Council Regulation (EEC) N° 2913/92 of 12 October 1992 establishing the Community Customs Code);
- The above mentioned provisions are further clarified by Articles 5 to 14 of the Implementing Provisions of the Community Customs Code (Commission Regulation (EEC) N° 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) N° 2913/92 establishing the Community Customs Code).
How can Binding Tariff Information (BTI) be obtained?
Please read the 'General information' before submitting an application for a BTI.
Full texts are available here .
Then complete a BTI application form and send it to one of the Member States' customs authorities listed.
Full texts are available here .
The list of customs authorities designated by Member States for the purposes of receiving applications for, or issuing, binding tariff information, can be found in Official Journal C 176 of 11 June 2014.
For any question concerning the issuing of BTI, please contact directly the customs authorities of the Member State of import or export.
Where can existing Binding Tariff Information (BTI) be consulted?
You can consult existing BTIs under the EBTI-database provided on our web-site.