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 e 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 an electronically provided written decision on the commodity code applied to goods. As of 1 October 2019, the entire process starting from the application to the delivery of a decision to the decision holder will take place electronically through the eBTI service. In Finland, decisions on binding tariff information are issued by the Customs Clearance Unit.

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.

Read more

  • EBTI database (decisions on binding tariff information by Member States)

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