Binding Tariff Information (BTI) is a crucial tool for companies that import or export products. It clarifies the tariff rules applied to products in a country before they are imported or exported. The BTI is an administrative procedure that provides a binding answer to tariff questions posed by businesses. By obtaining a BTI, companies can find out what tariffs are applicable to their products, allowing them to better plan their business activities.
The BTI application may cover several goods or even a whole range of goods, provided that the differences between them are not relevant to their classification. The application should be properly filled in and should include information such as the materials used in the product, their packaging, instructions for use, a detailed description of the goods and the different functions and uses of the goods. In case of doubt, the company can send a sample together with the BTI application.
The customs authorities then examine the application and carry out a thorough analysis of the legislation in force according to the applicable tariff rules. A written response is then provided to the company, which is binding on the customs authorities for a period of three years.
Indeed, the CDU, which came into force on 1ᵉʳ May 2016, changed the legal regime of the BTI:
the period of validity of the BTI is reduced from 6 to 3 years ;
the holder of a BTI is now obliged to mention its references in his declaration during customs clearance operations.
the BTI is always linked to an order.
The BTI is issued free of charge, only the transport costs of any samples remain at the company’s expense. Once issued, a BTI cannot be changed, but it can be revoked.
It should be noted that colour and design do not affect the tariff classification. It is therefore not useful to request a BTI for identical goods in different colours or patterns.
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