Customs; request for binding tariff information

In order to simplify the clearance of goods upon import into the European single market, you can apply for a binding tariff information (BTI) beforehand.

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 a legally binding indication of 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 documentation that may be necessary. 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 are removed in the process.

Prerequisites

  • Your application must relate to an actual intended activity 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 of goods, export of goods or a special procedure (for example, customs warehouse).

Procedure

You can usually obtain a 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. After 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 note the instructions of the customs office in which cases samples or specimens are necessary.
  • After your application has been processed, you will receive a notification in your electronic mailbox at the Citizens and Business Customer Portal of Customs.
  • Please check your email regularly. An email will notify you when messages are received in your electronic mailbox.

To view previously issued tariff decisions:

  • Access the European Commission's European Binding Tariff Information (BTI) database.
  • 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 if the computer systems in your company or at the main customs office in Hanover are down.

Special notes

If you only need non-binding tariff information, you can contact the Central Information Office of Customs.

Deadlines

Valid from the effectiveness of the decision.

Processing time

Since all countries in the European Union must make uniform decisions on tariff classifications, disputed issues are discussed within the European Commission. The processing time is delayed in such cases. (2 to 4 months)

Required documents

  • Required Documents

    • Online-Antrag auf eine verbindliche Zolltarifauskunft
    • Gegebenenfalls müssen Sie 
      • Abbildungen, Datenblätter oder Warenbeschreibungen in elektronischer Form und
      • Muster oder Proben der zu begutachtenden Ware vorlegen.

Online procedures

Fees

  • Fee: none

Legal bases

Remedy

  • Appeal
  • Detailed information on how to file an appeal can be found in the appeal instructions of your BTI decision.
  • Action before the Tax Court

Links to more information

Related issues

Status:15.04.2023

Responsible for editing:Bundesministerium der Finanzen

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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