Binding Tariff Information (BTI)
Commodity Code Changes 2014.
A number of code changes at all levels are due to be implemented on the 1st of January 2014. The BTI section will endeavour to contact BTI holders affected by the changes in advance of January however the onus is on each individual BTI holder to carry out checks to confirm whether or not their existing codes will be changing.
What is BTI?
Binding Tariff Information (BTI) decisions are classification decisions issued by the Customs administrations in the various Member States and they are legally binding throughout the EU.
BTI Database: This database contains classification decisions issued by European Union countries. Details on the composition of goods (excluding any confidential information) and the justifications for classifications are provided. It may be accessed at: BTI Database
Benefits of BTI for Traders
- Legal certainty regarding tariff classification decisions.
- Uniform application of the rules of classification throughout the Community.
- Traders will be informed if any classification changes occur which affect their BTI.
- Where a BTI is invalidated due, for example, to a change in Community legislation, traders may be entitled to a "period of grace" in order to complete any binding contracts entered into on the basis of that BTI.
- Applications should be made only if an import or export operation is envisaged.
- A BTI is only binding for imports/exports after the BTI's start of validity
- An application must be in respect of only one type of goods.
- Information supplied for the purposes of obtaining BTI will be stored on a database of the Commission of the European Communities and may be used by Customs authorities throughout the Community to ensure uniform application of the Customs Tariff.
- If you disagree with the classification given on the BTI you may appeal the decision.
- Insert code "C626" and the "BTI Reference No." in SAD Box 44 on importation of the product covered by a BTI.
Validity of BTI
- Normally valid for six years from the date of issue.
- May be invalidated where the classification code changes, it is affected by EU or international customs tariff measures or by a judgement of the European Court of Justice.
- "Period of grace" provision whereby BTI may continue to be invoked for a period of up to six months to take account of binding contracts entered into by the holder. "Period of grace" must be approved by Revenue.
- BTI will be void if it is based on inaccurate or incomplete data from the applicant.
Where to apply for BTI
Office of the Revenue Commissioners,
Phone : 353-67-63244