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
Who to contact
Customs and Excise Agency
-
Customs and Excise Agency (ADA)
- Address:
- Luxembourg
- Phone:
- (+352) 28 18 28 18
- Email address:
- douanes@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
-
Customs and Excise Agency (ADA) Technical Support Department
- Address:
-
Croix de Gasperich
L-1350
Luxembourg
BP 1122, L-1011 Luxembourg
- Phone:
- (+352) 28 18 45 15
- 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
- Phone:
- (+352) 49 88 58 429
- 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
- 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
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
- 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
-
Customs and Excise Agency (ADA) Disputes and Cooperation Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
- Email address:
- henri.nimax@do.etat.lu
-
Customs and Excise Agency (ADA) Customs Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- 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
- Email address:
- transit.findel@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
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
- Phone:
- (+352) 28 18 55 99
- Email address:
- brbettembourg@do.etat.lu
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
- Phone:
- (+352) 28 18 42 47
- Phone:
- (+352) 28 18 44 03
- Fax:
- (+352) 28 18 41 00
- Email address:
- centre.douanier@do.etat.lu
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
- Phone:
- (+352) 81 70 45 1
- 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
- Phone:
- (+352) 28 18 20 00
- Fax:
- (+352) 28 18 92 01
- Email address:
- servicedesk@do.etat.lu
-
Customs and Excise Agency (ADA) Central Customs Revenue Office
- Address:
-
22, rue de Bitbourg
L-1273
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- 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
- Phone:
- (+352) 28 18 44 88
- Fax:
- (+352) 28 18 41 50
- Website:
- https://douanes.public.lu/fr.html
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
- Phone:
- (+352) 28 18 42 92
- 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
- Email address:
- ida.accises@do.etat.lu
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Department for Luxembourg Centre
- Address:
- Croix de Gasperich - Rue in Bouler L-1350 Luxembourg
- Phone:
- (+352) 28 18 44 99
- 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
- Phone:
- (+352) 81 70 45 1
- Fax:
- (+352) 81 70 45 71
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Related procedures and links
Procedures
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