BTI (Binding Tariff Information)
Tariff classificationArt. 33-37 – Regulation (EU) No 952/2013 (UCC)
PL: WIT (Wiążąca Informacja Taryfowa) | DE: vZTA (Verbindliche Zolltarifauskunft)
Definition
Binding Tariff Information (BTI) is an official administrative decision issued by a customs authority upon application, confirming the correct tariff classification of a specific product in the Combined Nomenclature (CN). BTI is legally binding — the issuing customs authority and all customs authorities in the EU are obliged to respect it during its validity period.
BTI is issued under Art. 33-34 UCC (Regulation 952/2013) and is valid for 3 years from the date of issue. The application is submitted to the competent customs authority in the Member State — in Poland, this is the Director of the Tax Administration Chamber in Warsaw. The application must include a detailed description of the goods, photographs, samples, or laboratory analyses.
BTI provides legal certainty regarding tariff classification, which is particularly important for goods whose classification is ambiguous or disputed. Holding a BTI protects the importer against potential claims by customs authorities for additional duties resulting from different classification. All BTI decisions are published in the EBTI (European Binding Tariff Information) database maintained by the European Commission.
BTI is issued under Art. 33-34 UCC (Regulation 952/2013) and is valid for 3 years from the date of issue. The application is submitted to the competent customs authority in the Member State — in Poland, this is the Director of the Tax Administration Chamber in Warsaw. The application must include a detailed description of the goods, photographs, samples, or laboratory analyses.
BTI provides legal certainty regarding tariff classification, which is particularly important for goods whose classification is ambiguous or disputed. Holding a BTI protects the importer against potential claims by customs authorities for additional duties resulting from different classification. All BTI decisions are published in the EBTI (European Binding Tariff Information) database maintained by the European Commission.