Binding Tariff Information

 Binding Tariff Information (BTI) is a legally binding decision issued by EU customs authorities that confirms the correct commodity code (tariff classification) for specific goods. A BTI provides certainty on how goods should be classified for customs purposes, ensuring the correct duty rates, VAT treatment, and any applicable restrictions or controls are applied. Once issued, the decision is binding on both the trader and the customs authority, provided the goods and circumstances remain the same. BTI rulings are typically valid for a set period (usually up to 3 years) and must be quoted on customs declarations where applicable. Using a BTI helps reduce the risk of classification errors, delays, or disputes with customs authorities.