At a glance
- What it is
- A decision by the customs authority that sets the classification code (CN or TARIC) of a specific product. It is binding throughout the European Union for three years.
- Who it is for
- Companies importing or exporting products whose classification is uncertain, and anyone who relies on the tariff code to calculate duties, analyse origin or check restrictive measures.
- How CSD helps
- We analyse the goods and their technical documentation, identify the correct classification, prepare the application and follow it until the decision is issued.
BTI decisions are administrative decisions of EU-wide relevance, designed to facilitate and harmonise the application of customs legislation. Through this tool, operators can ask the customs authorities of the Member States to rule on the classification of a specific product, with the assignment of the related CN or TARIC code, which the holder must then use in its customs operations.
Assigning the correct classification code is essential not only to calculate the exact amount of duties due on import, but also as the foundation for determining the preferential origin of exported goods. Indeed, within the origin protocols of the free trade agreements signed by the EU with non-EU countries, the rules on sufficient processing are organised by the classification code of the products.
An incorrect CN code could therefore lead to a wrong origin analysis and, as a result, to certificates being requested and/or declarations being issued that do not reflect reality. Classification codes are also used by EU legislation to identify non-preferential origin rules (Made in) and any restrictive measures applicable to import/export operations (for example, the sanctions regulations adopted after the Russia-Ukraine conflict).
In light of the above, it is clear how important it is for operators to identify the correct TARIC code and, consequently, how useful a BTI is: except in specific cases of revocation, annulment or expiry, it provides a decision by the authorities valid for three years (Article 33(3) of the Union Customs Code), which may be renewed and is binding on all customs authorities of the European Union.
BTI can be requested from the competent office of the Member State where the applicant is established or where the decision will be used. An operator established outside the EU can also apply for a BTI in the State where it intends to carry out customs operations, after obtaining an EORI number.
Finally, BTI decisions are issued free of charge by the customs authority, which may however charge the applicant for special chemical analyses or extraordinary expert assessments of the goods, or for returning the samples submitted with the application.