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