The European Union (EU) has created a binding tariff information system (BTI) to assist economic operators to obtain the correct tariff classification for goods that they intend to import or export.
The binding tariff information (BTI) allows businesses to obtain from the customs authorities a guaranteed tariff classification that is valid throughout the EU, regardless of the Member State which issued it.
In Luxembourg, BTI requests should be made to the Customs and Excise Agency.
Businesses should submit requests for binding tariff information (BTI) to the Customs and Excise Agency.
The request 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 six years. However, the BTI might cease to be valid in certain situations, e.g. the publication of a classification regulation or a change in the interpretation of the nomenclature at an international level.
In such circumstances, the economic operator may request the customs authorities to allow it to continue using the BTI for a so-called grace period.
All BTIs issued by the national customs authorities are introduced into the European Binding Tariff Information database (EBTI-Base) run by the European Commission.