Binding Tariff Information

Binding Tariff Information is a decision certifying the Customs classification of a given type of goods.

BTI decisions are classification decisions issued by the customs administrations in the various Member States. They are legally binding throughout the European Union (EU) .

The rate that must be paid – and any related requirements, such as import/export certificates – depends on the tariff classification applicable to the product.

To have legal certainty in advance that you are applying the correct classification to your goods, you should apply for a Binding Tariff Information (BTI) decision

How BTI is used ?

BTI is valid for a period of six years from the date of issue all over the EU Customs territory. Each application should concern only one type of goods. The aim of BTI is to simplify and harmonize import and export operations regarding that kind of product. Therefore, before starting Customs formalities, the holder of a BTI decision may inform the Customs Authorities that he/she holds a BTI decision for the goods which are to be released. BTI can be used only after having been issued by the Customs authority and not for procedures started before that date.

Benefits of BTI

The following are the benefits of BTI for traders:

• Legal certainty regarding tariff classification decisions.
• Uniform application of the rules of classification throughout the European Union.
• Revenue will advise traders if any classification changes occur that affect their BTI.
• A BTI may be invalidated due, for example, to a change in European Union legislation. In such cases traders may be entitled to a ‘period of grace’. If approved, this allows traders to complete any binding contracts entered into on the basis of that BTI.

Rules for obtaining Binding Tariff Information (BTI)

The following rules must be followed when obtaining a BTI:

• You should only apply for BTI if you plan an import or export operation.
• A BTI is only binding for imports or exports after the BTI's start of validity.
• An application must be in respect of only one type of product.
• Information you supply to obtain BTI will be stored on a database of the Commission of the European Union . Customs authorities throughout the Union may use this information to ensure uniform application of the customs tariff.
• If you disagree with the classification given on the BTI, you may appeal the decision.

How to apply for Binding Tariff Information (BTI)

You should submit your BTI applications electronically on the eBTI system. You can access the eBTI system through the EU Trader Portal .

Before you apply for BTI, you must have:

• a?Revenue Online Service (ROS) Digital Certificate to access the EU Trader Portal. You will find information about obtaining a ROS certificate in Guide to ROS .
• an Economic Operator Registration and Identifier (EORI) Number .
• a?full description of your product. This should give enough information to identify the product being classified for customs purposes.
• and
• be registered for Customs and Excise on ROS

Validity of BTI

A BTI is normally valid for three years from the date?of issue.

A BTI may be invalidated when:

• the classification code changes
• it is affected by European Union (EU) or international customs tariff measures
• or
• it is affected by a judgement of the?Court of Justice of the European Union (CJEU).

Revenue may approve a ‘period of grace’ of up to six months. This allows you to continue to use a BTI to take account of binding contracts you have entered into.

BTI will be void if it is based on inaccurate or incomplete data from the applicant.

BTI database

This database contains classification decisions issued by EU countries. It provides details on the composition of goods (excluding any confidential information) and the justifications for the classifications. It may be accessed at BTI database .