Binding tariff information 

Binding tariff information (BTI) is a written decision applied for from Customs on the commodity code to be used for an item during a certain period of time. As the commodity code defines the taxes and charges to be levied, a BTI decision makes it easier for you to anticipate the costs of your export or import transactions.

BTI can only be applied for planned imports from outside the EU or for exports outside the EU. Imports and exports refer here also to the special procedures, that is, inward and outward processing, end use and temporary admission.

Binding tariff information cannot be applied for import and export transactions that have already taken place or where customs formalities have not yet been fully completed.

Valid for three years throughout the EU

The binding tariff information is valid for three years, but it may cease to be valid before that time, for example due to changes in legislation.

The BTI decision is free of charge and valid throughout the EU. The BTI decision is binding for both customs authorities and the decision holder. The decision holder must provide the decision reference number, the commodity code given in field 6 of the decision as well as the document code C626 in the customs declaration submitted for placing the goods referred to in the decision under the customs procedure.

Apply for binding tariff information in the BTI service

Apply for a binding tariff information decision electronically in the EU’s BTI service. To use the service, your company must have an EORI number. Customs’ binding tariff information decision will be available in the BTI service.