Binding Tariff Information (BTI)

Last update

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.

Who is concerned

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.

Prerequisites

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). 

How to proceed

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.

Online services and forms

Downloadable forms

Who to contact

Customs and Excise Agency

  • Customs and Excise Agency (ADA)

    Address:
    Luxembourg
    Email address:
    douanes@do.etat.lu
  • Customs and Excise Agency (ADA) Technical Support Department

    Address:
    Croix de Gasperich L-1350 Luxembourg
    BP 1122, L-1011 Luxembourg
    Fax:
    (+352) 28 18 41 10
  • Customs and Excise Agency (ADA) Customs Office Luxembourg - Excise Department

    Address:
    1, rue in Bouler (Croix de Gasperich) L-1350 Luxembourg
    BP 1432, L-1014 Luxembourg
    Fax:
    (+352) 49 88 58 400
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed
  • Customs and Excise Agency (ADA) Caisse centrale

    Address:
    3, rue des Prés L-7561 Mersch
    B.P. 182, L-7502 Mersch
    Fax:
    (+352) 27 48 83 00
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed
  • Customs and Excise Agency (ADA) Customs and Excise Directorate

    Address:
    22, rue de Bitbourg L-1273 Luxembourg
    B.P. 1605, L-1016 Luxembourg
    Fax:
    (+352) 28 18 92 00
    Email address:
    ida@do.etat.lu
  • Customs and Excise Agency (ADA) Disputes and Cooperation Department

    Address:
    22, rue de Bitbourg L-1273 Luxembourg
    B.P. 1605, L-1016 Luxembourg
    Fax:
    (+352) 28 18 92 00
  • Customs and Excise Agency (ADA) Customs Department

    Address:
    22, rue de Bitbourg L-1273 Luxembourg
    B.P. 1605, L-1016 Luxembourg
    Fax:
    (+352) 28 18 92 00
  • Customs and Excise Agency (ADA) Luxembourg - Airport (Cargocentre)

    Address:
    Aéroport de Luxembourg L-1110 Findel
    B.P. 61, L-6905 Niederanven
    Phone:
    (+352) 24 56 95 90
    Transit and export
    Phone:
    (+352) 24 56 90 12
    Import
    Fax:
    (+352) 2456 90 50
    00.00 - 24.00 non-stop
  • Customs and Excise Agency (ADA) Bettembourg

    Address:
    Terminal Intermodal Eurohub Sud L-3434 Dudelange
    B.P. 39, L-3201 Bettembourg
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed
  • Customs and Excise Agency (ADA) Customs Office - Luxembourg-Howald

    Address:
    Croix de Gasperich L-1350 Luxembourg
    B.P. 1122, L-1011 Luxembourg
    Fax:
    (+352) 28 18 41 00
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed
  • Customs and Excise Agency (ADA) Customs Office - North

    Address:
    2, rue Clairefontaine L-9201 Diekirch
    B.P. 77
    Fax:
    (+352) 81 70 45 71
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed
  • Customs and Excise Agency (ADA) eDouane Helpdesk

    Address:
    L-1016 Luxembourg
    B.P. 1605
    Fax:
    (+352) 28 18 92 01
  • Customs and Excise Agency (ADA) Central Customs Revenue Office

    Address:
    22, rue de Bitbourg L-1273
    B.P. 1605, L-1016 Luxembourg
    Fax:
    (+352) 28 18 92 00
  • Customs and Excise Agency (ADA) Licensed Premises Service

    Address:
    Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler L-1350 Luxembourg
    B.P. 1122 L-1011 Luxembourg
    Fax:
    (+352) 28 18 41 50
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed
  • Customs and Excise Agency (ADA) Clothing Supply Service

    Address:
    Croix de Gasperich L-1350 Luxembourg
    B.P. 1122, L-1011 Luxembourg
    Fax:
    (+352) 28 18 41 40
  • Customs and Excise Agency (ADA) General Customs and Excise Inspectorate

    Address:
    22, rue de Bitbourg L-1273 Luxembourg-Hamm
  • Customs and Excise Agency (ADA) Luxembourg Revenue Office - Department for Luxembourg Centre

    Address:
    Croix de Gasperich - Rue in Bouler L-1350 Luxembourg
    Fax:
    (+352) 28 18 41 00
  • Customs and Excise Agency (ADA) Luxembourg Revenue Office - Luxembourg North Department

    Address:
    2, rue de Clairefontaine L-9220 Diekirch
    Fax:
    (+352) 81 70 45 71

2 of 18 bodies shown

Related procedures and links

Procedures

Tariff classification of goods (CN/TARIC code)

Links

Legal references

Your opinion matters to us

Tell us what you think of this page. You can leave us your feedback on how to improve this page. You will not receive a reply to your feedback. Please use the contact form for any specific questions you might have.

Fields marked with an asterisk (*) are mandatory.

Did you find what you were looking for?*
How would you rate this page?*
Very poor
Very good

Leave a comment to help us improve this page. Do not provide any personal information such as your email address, name, telephone number, etc.

0/1000

Please rate this page

Your opinion has been submitted successfully!

Thank you for your contribution. If you need help or have any questions, please use the contact form.

Would you like to help us make digital public services more user-friendly by submitting your suggestions for improvement?

Then visit Zesumme Vereinfachen, the online participation platform dedicated to administrative simplification in Luxembourg.

Let's simplify things together

An error occurred

Oops, an error has occurred.