What is Binding Tariff Information?
The European Union (EU) has created the Binding Tariff Information (BTI) system as a tool to assist any person to obtain the correct tariff classification for goods they intend to import or export.
Binding Tariff Information is issued on request (please see the BTI application form by following the link below) to applicants by the customs authorities of the Member States. It is valid throughout the European Union, regardless of the Member State which issued it. BTI decisions are binding on all EU customs administrations and on the holders of such decisions and must be declared when completing customs formalities at import or export.
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 3 years. However, in certain cases a BTI may cease to be valid earlier (e.g. the publication of a classification regulation, a change in the interpretation of the customs nomenclature at international level, or any other possibility laid down by the legislation). Please see the legal basis for BTI decisions by following the link below.
In certain circumstances, the holder of a BTI decision may request the customs authorities to allow him/her to continue using the BTI for a transitional period (a so-called "period of grace"). Such a request will be granted provided the conditions laid down in the law are met.
All BTI decisions issued by the national customs authorities are introduced into the European Binding Tariff Information database (EBTI-database) maintained by the European Commission.
- Articles 22 to 37 (inclusive) of Regulation (EU) No. 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (UCC).
- The above mentioned provisions are further clarified by:
- Articles 11 to 22 (inclusive) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No. 952/2013 as regards detailed rules concerning certain provisions of the UCC and
- Articles 8 to 23 (inclusive) of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of the UCC.
- The legal basis for the BTI application form is set out in Commission Delegated Regulation (EU) 2016/341 of 17 December supplementing Regulation (EU) No. 952/2013 as regards transitional rules for certain provision of the UCC where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) No. 2015/2446. There is also a corrigendum to that regulation.
Those regulations are available here. The BTI application form is available by following the link below.
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 the customs authorities of the Member State where you are established or intend to import or export your goods. Please see the addresses of the customs authorities by following the link below.
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 261 of 8 August 2015.
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.
Other information concerning BTI
Interim Administrative Guidelines on the European Binding Tariff Information (EBTI) system and its operation (effective from 1 May 2016)
eLearning module on Binding Tariff Information.