Information - Services - Formalities by subjects - Foreign trade - Customs and customs documents - Customs; request for binding tariff information - Dienstleistungsportal Bayern

Description

The countries of the European Customs Union regulate the import of goods into the internal market in the "Common Customs Tariff". The various goods are classified in this tariff and given a code number, which determines, among other things, the rates of duty and the documents required for clearance.

Binding tariff information (BTI) provides legally binding information on the code number under which goods are to be classified in the Common Customs Tariff. The information enables you to calculate in good time the import duties that will be levied when goods are imported into the EU from a third country and to obtain any necessary documentation. This facilitates your operational calculations and speedy clearance.

Customs tariff decisions that have already been issued are published in a common European database. You can view these decisions via the European Commission's database "European Binding Tariff Information" (BTI). Confidential details of a decision will be removed.

Note: If you only require non-binding tariff information, you can contact the Central Customs Information Office.

Prerequisites

As a rule, your application must relate to an activity actually intended in connection with the international movement of goods. You prove this by specifying in the application whether the BTI is to be used for an import or export of goods or for a special procedure (e.g. customs warehouse).

Procedure

As a rule, you can only obtain binding tariff information electronically. To request a binding tariff information:

• Access the Customs Citizen and Business Customer Portal.
• If you do not already have a user account, follow the instructions to create a citizen, user or business customer account. Once your information has been reviewed and approved, you will be able to use your account.
• Complete the online application for a binding tariff information, add attachments if necessary and submit the application.
• You will receive a confirmation of receipt with a transaction number and an application accompanying document.
• You can use the application accompanying document to send samples or specimens of the goods to be examined to the main customs office in Hanover. Please follow the instructions of the customs office in which cases samples or specimens are necessary.
• After your application has been processed, you will receive a decision in your electronic mailbox at the Citizens and Business Customer Portal of Customs.

To view previously issued Customs Tariff decisions:

• Access European Binding Tariff Information (BTI) database of the European Commission.
• Start a query by entering a specific country, BTI number, validity date, keyword, nomenclature code or description of goods.

A written request (customs form 0307) is only possible in exceptional cases.

Deadlines

Validity of binding tariff information: normally 3 years from the date of effectiveness of the decision.

Processing time

around 2 to 4 months

Required documents

• Erforderliche Unterlage/n

  if applicable

  • illustrations, data sheets or descriptions of the goods in electronic form
  • samples or specimens of the goods to be examined

Online procedures

• Bürger- und Geschäftskundenportal des Zolls

  The Citizen and Business Customer Portal offers you the possibility to use customs services online. To use these services, please log in or create an account.

• Europäische Verbindliche Zolltarifauskünfte (EVZTA)

  Auf dieser Web-Seite erhalten Sie Zugang zu den Verbindlichen Zolltarifauskünften (VZTA). Sie können Ihre Abfrage starten, indem Sie ein bestimmtes Land, eine VTZA-Nummer, das Gültigkeitsdatum, ein Stichwort, einen Nomenklatur-Code oder eine Warenbeschreibung angeben.

Fees

• • Costs of the decision: none
  • If applicable, the customs authority may charge you for expenses incurred for goods analyses, sample appraisals or the return of samples.

Legal bases

• Artikel 6, 14 bis 19, 22 bis 37, 44 und 52 Zollkodex (EU-Verordnung 952/2013)
• Artikel 8, 11 bis 14, 19 bis 20, 22 und 252 der EU-Verordnung 2015/2446 mit Einzelheiten zur Präzisierung von Bestimmungen des Zollkodex der Union
• Artikel 8 bis 23 der EU-Durchführungsverordnung 2015/2447 zur Umsetzung des Zollkodex

Remedy

• Appeal
  Detailed information on how to lodge an appeal can be found in your BTI decision.

Links to more information

• Informationen zur verbindlichen Zolltarifauskunft auf der Internetseite des Zolls
• Informationen zum Bürger- und Geschäftskundenportals des Zolls
• Informationen zur verbindlichen Zolltarifauskunft auf der Internetseite der Europäischen Kommission