Classification of Goods and Binding Tariff Information (BTI)

Classification of Goods

All goods imported into or exported from the EU must be classified for Customs purposes. Each separate product is assigned a particular classification code. These codes may be viewed at:

http://ec.europa.eu/taxation_customs/dds/tarhome_en.htmExternal link

Binding Tariff Information (BTI)

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.

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.

Obtaining BTI

pdfApplication for BTI (PDF, 202KB)

  • Applications should be made only if an import or export operation is envisaged.
  • An application must be in respect of only one type of goods.
  • Public Information leaflet TCU1 Rev 2 also contains the application form.
  • 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.

Using BTI

  • Insert code "C626" and the "BTI Reference No." in SAD Box 44.

Validity of BTI

  • Normally valid for six years from the date of issue.
  • May be invalidated where the classification code changes.
  • "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 and classification advice

Classification Unit,
Office of the Revenue Commissioners,
Government Offices,
Nenagh,
Co Tipperary.

Phone :

  • Agricultural Goods: 353-67-63437
  • Textiles: 353-67-63241
  • Chemicals: 353-67-63240
  • Mechanical, Electrical and Other Goods:353-67-63469

Fax: 353-67 32385

E-mail: tarclass@revenue.ie

Further information:


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