Sometimes you want to know which tariff code applies before you release your goods into free circulation. In that case, you can calculate the import duties owed in advance. If you want to determine the tariff codes in advance, you can ask local EU Customs to issue binding tariff information (BTI).
The BTI specifies which tariff code applies to the goods described in the BTI. The customs authorities of other Member States will subsequently be bound by that classification. For example, a BTI issued by the Italian customs authorities will also be binding for Customs in the Netherlands.
Applying for a BTI
IJS Global is able to apply for a BTI on your behalf. An application for BTI should be made on a standard application form. An application must be in respect of only one type of goods (one SKU/part number). The application including a brochure, datasheet and/or sample is sent to the local EU customs and depending on the type of product a laboratory research may be part of the investigation. The investigation may take 2-3 months and the result of the investigation will be announced on an official BTI document.
A BTI is valid for a 6-year period. A BTI will lose its validity prematurely if, for example:
- the tariff code is changed
- the EU, by regulation, prescribes a different classification
- the European Court rules differently in a decision