Binding Tariff Information (BTI)
Official tariff classification decision issued by customs, legally binding for 3 years throughout the EU.
Binding Tariff Information (BTI) is a written decision issued by the customs authority of a Member State, establishing the tariff classification of a specific product in the Combined Nomenclature. This decision is legally binding on all EU customs authorities for a period of 3 years from its effective date.
BTI provides essential legal certainty to operators: it guarantees that tariff classification will not be challenged during customs clearance, regardless of the EU border through which goods transit. It protects the operator against post-clearance adjustments on classification, provided the goods correspond exactly to the BTI description.
A BTI application is lodged with customs in any Member State via the CDS-BTI system (BTI component of the Customs Decision System). It must contain a detailed goods description, composition, technical characteristics, and ideally a sample. The customs authority has 120 days to issue its decision.
Issued BTIs are recorded in the EBTI (European Binding Tariff Information) database, accessible to the public. This database is a valuable tool for operators and their advisors, enabling them to search for existing BTIs for goods similar to theirs and anticipate the likely classification.