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Binding Tariff Information (BTI)

Last update 01.10.2019

The European Union (EU) has created a Binding Tariff Information system (BTI) in order to help economic operators obtain the correct tariff classification for goods that they intend to import or export.

The Binding Tariff Information (BTI) enables businesses to obtain a guaranteed tariff classification from the customs authorities that is valid throughout the EU, regardless of the Member State which issued it.

In Luxembourg, BTI applications should be submitted to the Customs and Excise Agency (Administration des douanes et accises).

Since 1 October 2019, all procedures in relation with the BTI must be carried out online using the EU portal (EU Customs Trader Portal). Economic operators need to submit all new applications electronically. Applications in paper format will no longer be accepted.

Any business involved in international trade activities from and to Luxembourg can apply for a BTI.

Since 1 October 2019, the EU portal must be used by all economic operators who:

have received a BTI decision;
intend to apply for a BTI decision;
represent a company:
- which has applied for a BTI decision; or
- which has received a BTI decision.

Preliminary steps

Before the online application can be submitted, the applicant must:

request an Economic Operator Registration and Identification number (EORI) from to the Customs and Excise Agency if they do not already have one;
request a user account and password from the Customs and Excise Agency for the identification and authorisation service of the EU Customs Trader Portal.

Since 1 October 2019, operators who wish to apply for a BTI must be registered in a Central Uniform User Management and Digital Signature System (UUM&DS).

Submitting the BTI application

Businesses must submit their Binding Tariff Information application (BTI) using the EU Customs Trader Portal.

Access to the EU Customs Trader Portal is validated and managed through the Uniform User Management and Digital Signature System (UUM&DS).

Supporting documents

The application should be accompanied by a detailed description of the goods concerned.

In certain cases, sending a sample might prove useful.

Validity period of the BTI

A BTI is generally valid for 3 years.

However, a BTI may cease to be valid in certain cases such as:

the publication of a classification regulation; or
a change in the interpretation of the nomenclature on an international level.

In these circumstances, the economic operator may request the permission from the customs authorities to continue using the BTI for a so-called "grace period".

The BTI is valid in all of the EU.

Obligations

BTI decisions are only binding, with regard to the tariff classification of goods:

for the customs authorities in all the Members States vis-a-vis:
- the holder of the decision;
- the goods for which the customs formalities were completed after the date on which the decision took effect;
for the holder of the decision vis-a-vis the customs authorities in all the Member States from the date on which the decision was received or deemed to have been received by the holder.

The decision holder must notify the customs authorities of the existence of a BTI decision:

when importing or exporting goods;
in the case of representation.

The decision holder must indicate the BTI in the customs declaration.

Consultation of BTI decisions in force

All BTI decisions issued by the national customs authorities are entered into the European Binding Tariff Information database (EBTI-Base) managed by the European Commission.

The decisions are made public for reasons of transparency. However, all confidential information remains protected.

Downloadable forms

Demande / Modification de numéro EORI

Customs and Excise Agency

Customs and Excise Agency

Address:

Luxembourg

Phone:

(+352) 2818 2818

Email address:

douanes@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Technical Support Department

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
BP 1122, L-1011 Luxembourg

Phone:

(+352) 2818 - 4515

Fax:

(+352) 2818 - 4110
Customs Office Luxembourg - Excise Department

Address:

1, rue in Bouler (Croix de Gasperich) L-1350 Luxembourg Luxembourg
BP 1432, L-1014 Luxembourg

Phone:

(+352) 49 88 58 429

Fax:

(+352) 49 88 58 400

Monday to Friday from 08.00 - 17.00
Caisse centrale

Address:

3, rue des Prés L-7561 Mersch Luxembourg
BP 182 L-7502 Mersch

Phone:

(+352) 27 48 84 88

Fax:

(+352) 27 48 83 00

Email address:

caisse.centrale@do.etat.lu

Website:

https://douanes.public.lu/fr.html

Monday to Friday from 08.00 - 17.00
Customs and Excise Directorate

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

ida@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Disputes and Cooperation Department

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

henri.nimax@do.etat.lu
Customs Department

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00
Luxembourg - Airport (Cargocentre)

Address:

Aéroport de Luxembourg L-1110 Findel Luxembourg
B.P. 61 L-6905 Niederanven

Phone:

(+352) 24 56 95 90 (transit & export)

Phone:

(+352) 24 56 90 12 (import)

Fax:

(+352) 2456 90 50 (transit, export & import)

Email address:

transit.findel@do.etat.lu

Website:

https://douanes.public.lu/fr.html

00.00 - 24.00 non-stop
Bettembourg

Address:

Terminal Intermodal Eurohub Sud L-3434 Dudelange Luxembourg
BP 39, L-3201 Bettembourg

Phone:

(+352) 2818-5599

Email address:

brbettembourg@do.etat.lu

Monday to Friday from 08.00 - 17.00
Customs Office - Luxembourg-Howald

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
B.P. 1122 L-1011 Luxembourg

Phone:

(+352) 2818-4.247 ou (+352) 2818-4.403

Fax:

(+352) 2818-4100

Email address:

centre.douanier@do.etat.lu

Monday to Friday from 08.00 - 17.00
Customs Office - East

Address:

6 rue de la Moselle L-6757 Grevenmacher Luxembourg

Phone:

(+352) 2818 - 3000

Fax:

(+352) 2818 - 3290

Email address:

centredouanier.est@do.etat.lu

from 08.00 to 17.00
Customs Office - North

Address:

2, rue Clairefontaine L-9201 Diekirch Luxembourg
B.P. 77

Phone:

(+352) 817045-1

Fax:

(+352) 81 70 45 71

Website:

https://douanes.public.lu/fr/acteur/bureaux/bureau_nord.html

from 08.00 - 17.00 non-stop
eDouane Helpdesk

Address:

L-1016 Luxembourg Luxembourg
B.P. 1605

Phone:

(+352) 2818 - 2000

Fax:

(+352) 2818 - 9201

Email address:

servicedesk@do.etat.lu

Website:

https://douanes.public.lu/fr/services-ligne/edouanes.html
Central Customs Revenue Office

Address:

22, rue de Bitbourg L-1273 Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Website:

https://douanes.public.lu/fr/acteur/bureaux/caisse_centrale.html
Licensed Premises Service

Address:

Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler L-1350 Luxembourg Luxembourg
B.P. 1122 L-1011 Luxembourg

Phone:

(+352) 28 18 44 88

Fax:

(+352) 28 18 41 50

Website:

https://douanes.public.lu/fr.html

from Monday to Friday from 08.00 - 17.00
Clothing Supply Service

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
BP 1122, L-1011 Luxembourg

Phone:

(+352) 2818 - 4292

Fax:

(+352) 2818 - 4140
General Customs and Excise Inspectorate

Address:

22, rue de Bitbourg L-1273 Luxembourg-Hamm Luxembourg

Email address:

ida.accises@do.etat.lu
Luxembourg Revenue Office - Department for Luxembourg Centre

Address:

Croix de Gasperich - Rue in Bouler L-1350 Luxembourg Luxembourg

Phone:

(+352) 2818-4499

Fax:

(+352) 28.18.41.00
Luxembourg Revenue Office - Luxembourg North Department

Address:

2, rue de Clairefontaine L-9220 Diekirch Luxembourg

Phone:

(+352) 81.70.45-1

Fax:

(+352) 81.70.45.71

2 of 19 bodies shown

Procedures

Tariff classification of goods (CN/TARIC code)

Links

Further information

Legal references

Règlement (UE) n° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013
établissant le code des douanes de l'Union
Règlement délégué (UE) n° 2015/2446 de la Commission du 28 juillet 2015
complétant le règlement (UE) no 952/2013 du Parlement européen et du Conseil au sujet des modalités de certaines dispositions du code des douanes de l’Union
Règlement d'exécution (UE) 2015/2447 de la Commission du 24 novembre 2015
établissant les modalités d’application de certaines dispositions du règlement (UE) no 952/2013 du Parlement européen et du Conseil établissant le code des douanes de l’Union

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