Binding tariff information
BTI and Brexit
The Commission has published a guidance note for the event that the United Kingdom withdraws from the EU without a withdrawal agreement. Section 2.2 of the guidance note concerns BTI decisions.
Binding tariff information (BTI) is a written decision on the commodity code applied to goods.
Binding tariff information can only be requested for import or export transactions actually planned regarding import to or export from the EU. Here, import and export also refer to special procedures.
A binding tariff information is valid from the day it is issued and cannot be used in an import or export transaction that has already taken place or where customs formalities have not yet been fully completed.
A BTI is valid for three years (decisions given before 1.5.2016 are valid for six years), but it may expire sooner e.g. due to a change in legislation.The decision is free of charge and valid throughout the EU.The decision is binding for both customs authorities and the holder of the decision.The holder of the decision is to enter document code C626 and the decision reference number in the customs declaration that is lodged for placing the goods referred to in the decision under the customs procedure.
How do I apply for a BTI?
1. Complete a separate application for each product.
Describe the product in enough detail so that it can be identified and classified according to the customs nomenclature. Provide the precise composition, method of production, purpose of use and trade name of the goods. It is mandatory to provide the EORI number in the application. More information on the EORI number and how to apply
The person who is to sign the application must be authorised to do so on behalf the company in question. The authorisation is verified with an extract from the Trade Register which is to be enclosed with the application.If the application is signed by another person, this person must enclose a power of attorney from the person authorised to sign for the company.
- Application for a BTI, Customs form 677s (in Finnish)
- Application for a BTI, Customs form 677s, instructions (in Finnish)
- Concise instructions for applying for a BTI from 1 October 2017 (in Finnish)
2. Send the completed application to the Customs registry office.
Enclose the trade register extract with the application, along with a power of attorney, when required. Enclose also a goods sample and some brochures etc. that give the customs authorities important additional information for classifying the goods. Send the application and the enclosures to:
In Finland, binding tariff information decisions are issued by the Customs Clearance Unit of Finnish Customs. The decision will state either the CN subheading (8 digits), the TARIC subheading (10 digits) or some other heading of a nomenclature based on the CN, depending on which heading you have requested (e.g. an export refund nomenclature heading).