Binding Tariff Information (BTI) – What It Is, How to Get It and How Long It Is Valid

Enlarge

What is binding tariff information?

Binding tariff information (BTI) is an administrative decision in which the customs authority determines, in a binding way, the Combined Nomenclature (CN) code of goods. The basis is Article 33 of the Union Customs Code (Regulation (EU) No 952/2013). The decision binds the customs authorities of the Member States in relation to its holder as regards the tariff classification of the goods it covers.

Classification determines everything that depends on the code: the rate of duty, trade defence measures, certification requirements and also statistics. An error in the code means the risk of additional payments, amendment of the declaration and a dispute with the authority – a BTI eliminates that risk at the planning stage. We write about searching for the code itself in the article CN codes 2026 and in the guide to HS codes.

How long is a BTI valid?

Under Article 33 UCC a BTI is valid for 3 years from the day on which the decision started to apply. However, the decision may lose validity earlier, e.g. after a change to the CN nomenclature or the adoption of a Commission classification regulation – so check the expiry date and whether the decision is still current in its text and in the EBTI database, not from memory.

Who issues a BTI in Poland and how do you apply?

In Poland the BTI is issued by the Director of the National Revenue Information Service (KIS). The application is submitted only in electronic form via the PUESC platform. You need:

• a PUESC account,
• the applicant's EORI number (how to obtain one),
• the "Handling Binding Tariff Information" permission in the PUESC account – without it the e-WIT forms are unavailable; a customs agent or adviser submits the application under direct representation and must have its own EORI number.

In the application you describe the goods in as much detail as possible: trade name, composition, intended use, how it works, and the proposed CN code. A good description and attachments (technical data sheet, photographs, samples if the authority asks for them) shorten the proceedings. Current formal requirements and instructions can be checked on podatki.gov.pl.

Where can you check whether someone already has a BTI for similar goods?

The European Commission maintains the publicly available EBTI database, in which issued BTI decisions can be searched by description or code. Searching the database is a good first step: it lets you see how the authorities have classified similar goods, but it does not replace your own decision. Treat search results as a guide – classification depends on the details of the product.

What is the UK equivalent of a BTI – the ATaR?

In the UK, classification is confirmed by an Advance Tariff Ruling (ATaR). The application is submitted to HMRC through a Business Tax Account. According to gov.uk guidance, a reply usually comes within 30 to 120 days, and the decision is valid for up to 3 years. Separate rules apply to trade with Northern Ireland and the EU: for goods moving to or from Northern Ireland or the EU, a BTI is used instead of an ATaR.

After Brexit the systems are fully separate: British BTI decisions ceased to be valid in the EU from 1 January 2021, and a company that wants certainty of classification on both sides should consider two independent applications – a BTI in the EU and an ATaR in the UK. Classification in the UK is based on the Trade Tariff (gov.uk/trade-tariff), in the EU – on TARIC and the CN nomenclature (see does TARIC show current duties).

When is it worth applying for a BTI or ATaR?

• the goods are new, unusual or hard to classify (e.g. hybrid products, sets),
• duty depends on the code and the differences in rates are significant,
• you plan regular imports or exports and want to stabilise your calculations,
• you have previously had a dispute with the customs authority about the code.

If the goods are obvious and appear directly in the tariff, a BTI is usually not needed – it is enough to check the nomenclature carefully and keep the documentation of that process. In case of doubt, it is better to ask before the first clearance than to amend the declaration afterwards.

What next after receiving the decision?

You enter the BTI number in the customs declaration and apply the code indicated. Keep an eye on the expiry date: once it has passed, for subsequent clearances you will either have to obtain a new decision or classify the goods yourself. Remember also that changes to the CN nomenclature, which take place every year, may affect the heading described, so periodic verification of the code is good practice.

How to prepare a good description of the goods in a BTI application?

The quality of the description often determines whether the decision is issued quickly and in line with expectations. Prepare information that allows the goods to be classified unambiguously:

• trade name and common name of the product,
• material composition (in percentages, if relevant to classification) and method of manufacture,
• intended use and manner of use – what the goods do and who uses them,
• dimensions, unit packaging and manner of sale (set, piece, metre),
• a proposed CN code with justification – the authority is not bound by it, but it helps establish the direction,
• supporting materials: technical data sheet, photographs, catalogue, a sample if applicable.

Remember that commercial information covered by business secrecy should be marked in the application so that the authority can treat it accordingly.

How does a BTI affect clearance and later checks?

When you hold a valid decision, the code in the declaration rests on a document rather than on your own interpretation, which significantly reduces the risk of the classification being challenged in a post-clearance check. This applies, however, only to goods corresponding to the description in the decision: if the supplier changes the material, construction or intended use of the product and you still rely on the same BTI, you risk an incorrect declaration. In that situation it is better to apply for a new decision or obtain an opinion before clearance.

A BTI does not decide the origin of the goods, the customs value, or whether the goods require licences or certificates – it concerns only tariff classification. The other elements of the declaration still have to be determined independently.

What to do if you disagree with the content of the decision?

A BTI decision is an administrative decision, so the means of appeal provided for in the legislation are available – in Poland an appeal is submitted to the Director of the National Revenue Information Service, only via PUESC, within 14 days of service of the decision (Article 223 of the Tax Ordinance in conjunction with the Customs Law). Confirm the time limit also in the instructions given in the decision. In the UK, against an ATaR decision you can ask HMRC for a review or appeal directly to the independent tribunal. Do not delay your response, because appeal deadlines are short and strictly counted.

How long does it take to obtain a BTI in Poland and what affects the timing?

A BTI decision is issued within 120 days at the latest from the acceptance of the application, that is, from the moment the authority considers it has all the necessary information; if it cannot meet the deadline, it informs you of this and indicates additional time (as a rule not longer than 30 days). The real time depends on the complexity of the goods and the completeness of the materials. If the authority needs additional information, samples or a laboratory opinion, the proceedings take longer. It is therefore worth submitting the application in advance, ideally before the first order of a commercial batch rather than on the day of clearance. Remember also the future expiry date – it is good to arrange renewal of the decision several months before it expires, so that at subsequent clearances you are not left without confirmed classification.

A BTI application is risk-free only if the description of the goods corresponds to reality. Presenting goods in a way that does not correspond to the actual product may result in the decision being invalidated and consequences in a check. Always describe the goods in the form in which they will actually be declared for clearance.

Sources

• Regulation (EU) No 952/2013 – Article 33 (EUR-Lex)
• Customs – National Revenue Administration (podatki.gov.pl)
• Apply for an Advance Tariff Ruling – gov.uk
• UK Trade Tariff – gov.uk

Have goods whose code raises doubts? Write to us – a customs agency registered in CDS, UK EORI number, can help prepare the description for classification.

Frequently asked questions