Binding Tariff Information (BTI)

Overview

What is BTI?

BTI decisions are classification decisions issued by the customs administrations in the various Member States. They are legally binding throughout the European Union (EU).

Benefits of BTI

The following are the benefits of BTI for traders:

  • Legal certainty regarding tariff classification decisions.
  • Uniform application of the rules of classification throughout the European Union.
  • Revenue will advise traders if any classification changes occur that affect their BTI.
  • A BTI may be invalidated due, for example, to a change in European Union legislation. In such cases traders may be entitled to a 'period of grace'. If approved, this allows traders to complete any binding contracts entered into on the basis of that BTI.

Note

From 1 October 2019, all BTI processes will be web-based. You will receive BTI notifications and apply for your BTI electronically. You will need to register with ROS prior to the introduction of the new web-based system. You will find further information at how to register for ROS. You will find information on the new web-based BTI application system in AEP Notification 015/2019.

Next: Rules for obtaining Binding Tariff Information (BTI)