Taxation and Customs Union

Legal basis

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:

Transitional period until 31 December 2020

To fully implement the legal requirements, there will be a transitional period, mainly to develop or upgrade IT systems.

During this period, the rules for some parts of the UCC are set out in the UCC Transitional Delegated Act.

Changes from the previous rules

A list of the main changes arising from the UCC can be found in the Administrative guidance on the BTI process.

The guidelines have an explanatory and illustrative purpose only and do not in any way replace the relevant customs legislation, which always takes precedence:
  • the authentic texts of EU legal acts, published in the EU's Official Journal
  • possibly supplemented by national instructions.

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