A Binding Tariff Information (BTI) decision is an official classification of goods issued by the Taxation and Customs Union of the European Union (EU). This written decision assigns a specific commodity or Harmonized System (HS) code to your product, ensuring consistent tariff treatment across all EU member states.
A BTI is valid for three years. It is legally binding on EU customs authorities and the applicant but only for the specific legal entity to which it was issued. Moreover, a binding tariff information provides legal certainty for importers and exporters by confirming the correct customs classification of goods. This classification directly affects duty rates, import VAT, and compliance during customs clearance.
- Ensure accurate product classification under the Combined Nomenclature or HS code.
- Avoid misclassification penalties and customs delays.
- Gain clarity on tariff rates before import or export.
- Receive consistent treatment from EU Customs across all member states.
- Reduce disputes during customs audits.
Important Note: While a BTI applies only to the entity that requests it, it also serves as guidance for classifying similar goods. You can search for issued BTI decisions via the EU BTI Database.
