Binding tariff information (BTI)
Binding tariff information (BTI) is a written decision you can apply for with Customs to obtain a commodity code for your goods that will remain the same for a certain period of time. As the tariff heading defines the taxes and charges to be levied, using binding tariff information you can better predict the costs of your export and import operations.
You can apply for binding tariff information only for coming and actually 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.
You cannot apply for binding tariff information regarding import and export transactions that have already taken place or where customs formalities have not yet been fully completed.
Valid for three years in the entire EU
The binding tariff information is valid for three years (decisions granted before 1 may 2016, valid for six years) but its validity can end before that time, for example due to changes in legislation. The decision is free of charge and is valid everywhere in the EU. The decision is binding both for customs authorities and for the holder. The holder must enter document code C626 and the reference number of the decision in the customs declaration with which the goods mentioned in the decision are placed under a customs procedure.
Apply for binding tariff information electronically in the BTI service, where Customs also delivers the decision regarding you application. The application must be done in Finnish or Swedish.
For example, you can ask about following subjects:
- commodity codes and taxes
- import and export restrictions
- help, if your company is only just starting an import and export business.