Binding Tariff Information (BTI): How EU Rulings Work

Binding Tariff Information (BTI) is a written decision by an EU customs authority on the tariff classification of a specific product, issued at the request of a trader. It turns a classification you believe is right into one that customs in every EU member state must apply to you, for up to three years. For importers of high-volume or borderline products, it is the main way to remove classification risk.

This guide explains who can apply, how the procedure works, how long it takes, what the decision covers and when it stops applying. It is written for importers, exporters and customs brokers. Rules are quoted from the Union Customs Code (UCC) and the Commission's BTI guidance, checked in October 2026.

What Binding Tariff Information is

The Commission defines a BTI decision as "a legal decision issued by EU countries' customs authorities on the tariff classification of a product". Its legal basis is Articles 33 and 34 of the Union Customs Code (Regulation (EU) No 952/2013), with further detail in the UCC delegated and implementing acts.

Three features set it apart from ordinary advice:

• It is binding. It binds the customs authorities in all member states, regardless of which one issued it, and it binds the holder.
• It is personal. Only the holder can rely on it, and only for goods that match the description.
• It is time-limited. Article 33(3) UCC sets validity at three years from the date the decision takes effect.

Article 33 also provides for Binding Origin Information (BOI) decisions, which work in a similar way for non-preferential origin. Classification and origin are separate questions; see country of origin vs HS code.

Who can apply and where

According to the Commission's EBTI page, applicants should be planning an import or export, and should apply in the member state where they are established or where they intend to use the decision. Applications are submitted through the EU Customs Trader Portal, or through national portals in Croatia, Germany, Poland and Spain.

The customs authority checks that:

• the applicant has an EORI number;
• the application contains all the required information;
• it is lodged in the right member state;
• it concerns only one type of goods.

The Commission's general information on BTI applications states that BTI decisions are provided free of charge. Where customs incur specific costs for analysis, expert advice on samples, returning samples or translation at the applicant's request, those costs may be passed on to the applicant.

Article 33(1) UCC adds two grounds for refusing an application: the same goods are already the subject of an application or decision for the same holder, or the application does not relate to any intended use of the decision or of a customs procedure. You cannot apply simply to test customs on a hypothetical product.

The procedure and its deadlines

The Commission's BTI quick info sets out the timeline.

Two points on the decision stage. First, the holder can appeal the decision, but, unlike most customs decisions, has no right to be heard before it is taken. Second, if customs authorities in different member states disagree on a classification and cannot resolve it within 90 days, the matter goes to the European Commission.

How to prepare a strong application

The decision is only as good as the description it rests on, and a BTI based on inaccurate or incomplete information is annulled from the start. Prepare:

• a precise description of the goods: composition, construction, function, how it is used and how it is presented;
• technical data sheets, photographs, drawings or samples where useful;
• laboratory reports where composition decides the code, as for textiles or chemicals;
• the classification you propose, with your reasoning under the General Rules of Interpretation, the notes and any explanatory notes;
• any BTI decisions on similar goods you found in EBTI.

Before applying, you can ask customs for information on classification, verbally or in writing. The Commission notes that this advice is non-binding, but it can show early whether your reasoning will hold.

Using a BTI decision at the border

A BTI decision only helps if you use it correctly.

• Declare it. Because it binds the holder, the BTI must be declared in the customs declaration for the goods it covers.
• Match the goods exactly. Article 33(4) UCC requires the holder to be able to prove that the declared goods correspond in every respect to those described in the decision. A new material, a changed component or an added function may take the goods outside the decision.
• Respect the start date. A decision binds customs only for goods whose formalities are completed after it takes effect. It does not reach back to past entries.

When a BTI decision stops applying

A BTI cannot be amended. Before the end of its three years, it can end in three ways:

• Annulment: the decision was based on inaccurate or incomplete information from the applicant. It is annulled from the date it first took effect, and the holder has a right to be heard first.
• Ceasing to be valid: under Article 34(1) UCC, the decision no longer conforms to the law because the nomenclature was amended or because the Commission adopted a measure fixing the classification of the goods. It ends from the date that change applies.
• Revocation: under Article 34(7) UCC, for example where it is no longer compatible with the interpretation of the nomenclature resulting from CN explanatory notes, a judgment of the Court of Justice of the EU, or classification decisions, classification opinions or amendments to the HS explanatory notes adopted by the World Customs Organization. The holder has a right to be heard first, but cannot ask for its own decision to be revoked.

Where a decision ceases to be valid or is revoked for certain reasons, Article 34(9) UCC allows a period of "extended use" for binding contracts concluded before the change, of up to six months, unless the measure concerned excludes it. The holder must request it.

The yearly CN update and the HS 2028 edition, which enters into force on 1 January 2028, are both events that can end BTI decisions. Review your decisions each time the nomenclature changes.

Searching the public EBTI database

The Commission states that all valid and invalid BTI decisions are available in the public EBTI database, without confidential details. The consultation page lets you search by issuing country, BTI reference, validity dates, nomenclature code, keyword or description. Use it to:

• see how authorities classified products like yours, and why;
• spot conflicting decisions that suggest a borderline product;
• support your own reasoning in a classification file or a BTI application.

Read decisions as evidence, not as rules. A BTI issued to another trader does not bind customs as against you, and the product it describes may differ from yours in a detail that matters.

BTI and the US binding ruling compared

Importers who sell in both markets often ask whether a ruling in one helps in the other. It does not bind, but it informs. In the US, binding rulings are issued by Customs and Border Protection under 19 CFR Part 177 and published in CROSS. The procedures and effects are different; our companion guide to CBP binding rulings and CROSS covers the US side. The first six digits of both codes are usually the same, because both schedules build on the Harmonized System.

Where HTS Pilot fits

A BTI application needs a reasoned proposal. HTS Pilot proposes a 10-digit EU code with alternatives, the reason each code was chosen or ruled out, and the official sources it cites, and it records the tariff version and an audit log of review decisions. That material can support your file, but it is a suggestion for reference, not a classification decision; only customs can issue a BTI. See how a lookup works.

Key takeaways

• A BTI decision binds all EU customs authorities and the holder for three years from the date it takes effect.
• Apply in the member state where you are established or will use the decision, for one type of goods, with an EORI number. The decision itself is free of charge, though specific costs such as analysis may be passed on.
• Customs has 30 days to accept the application and 120 days from acceptance to decide.
• Declare the BTI on your customs declaration and make sure the goods match the description in every respect.
• A BTI can be annulled, cease to be valid or be revoked; review decisions whenever the CN or HS changes.
• The public EBTI database is a free source of precedent, but other holders' decisions do not bind customs as against you.

Frequently asked questions

How long is a BTI decision valid?

Under Article 33(3) of the Union Customs Code, a BTI decision is valid for three years from the date it takes effect. It can end earlier: it is annulled if it was based on inaccurate or incomplete information, ceases to be valid if the nomenclature or a classification measure changes, and can be revoked. It cannot be amended; a new decision is needed instead.

How long does it take to get a BTI decision?

According to the Commission's BTI guidance, the customs authority has 30 days from receipt to accept the application, and then 120 days from acceptance to take the decision. The authority can ask for more information, which the applicant must provide within a maximum of 30 days. In exceptional cases the 120-day period can be extended.

Can I use someone else's BTI decision?

No. A BTI decision binds the customs authorities only as against its holder, and only for goods that correspond in every respect to those described. You can read other holders' decisions in the public EBTI database to understand how customs classified similar goods, but you cannot declare their decision as your own. For legal certainty you need a decision in your name.

Do I have to declare my BTI on the customs declaration?

Yes. The Commission's guidance states that because a BTI decision is binding on the holder, it must be declared in the customs declaration when the goods it covers are imported or exported. The holder must also be able to prove that the declared goods correspond in every respect to the goods described in the decision.

Is there a US equivalent of the EU BTI?

Yes. In the United States, importers can request a binding ruling from US Customs and Border Protection under 19 CFR Part 177. Published rulings are searchable in the CROSS database. The procedures, validity and effect differ from the EU system, so a US ruling does not bind EU customs, and an EU BTI does not bind CBP.

Sources

The official texts and pages this article relies on. Check them for the current version before you act.

1. Regulation (EU) No 952/2013 laying down the Union Customs Code, Articles 33 and 34 (EUR-Lex) eur-lex.europa.eu
2. European Commission: European Binding Tariff Information (EBTI) taxation-customs.ec.europa.eu
3. European Commission: Binding Tariff Information quick info (UCC) taxation-customs.ec.europa.eu
4. European Commission: EBTI general information for BTI applicants (PDF) taxation-customs.ec.europa.eu
5. European Commission: EBTI consultation ec.europa.eu

This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.