Interim administrative guidelines on the European binding tariff information (EBTI) System and its operation
The European Binding Tariff Information (EBTI) System is the method that the economic operators have to achieve certainty with respect to their relations with the EU Customs Authorities regarding the value of customs duties accrued in their operations of import and export in the EU customs territory.
This system facilitates economic operators binding information on the classification of goods subject to customs traffic within the Combined Nomenclature of the EU, being available for them the possibility of requesting before the competent customs authority a BTI that guarantees the tariff classification and the law applicable thereof corresponding to the goods subject to import or export in the EU. Therefore, in addition to work as a database which compel all the consultations submitted and the decisions taken by the different customs authorities of the Member States, the economic operator is entitled to initiate a consultation process that allows him to know the tariff classification of the goods and the relevant duties.
Recently, with the entry in force of the new Union Customs Code, it has been updated the provisions that regulate the BTI system, thus it was necessary to update the administrative guidelines about the procedures and phases in relation to the emission of a BTI. By this, the European Commission has recently published the new administrative guidelines, with provisional character, looking for the following objectives:
- Offer a global overview to customs authorities and to traders of the Binding Tariff Information (BTI) process under the EBTI system;
- Contribute to the harmonization of national practices in the area of Binding Tariff Information; and
- Provide guidance to customs authorities on how to draft and issue BTIs, how to prevent BTI shopping and how to deal with divergent views and appeals.
These guidelines, which does not constitute a legally binding act but only explanatory, establish an explanatory guide about aspects of the BTI process, such as the procedure of application, content thereof, deadlines, etc. Also, this document informs about the changes introduced by the UCC (annex 1 of the document).
Attached is a copy of the document issued by the European Commission.
If you need more information on the process of application for BTI please contact at info@diligens.es
