Binding tariff information (BTI)

A BTI decision is useful for ensuring the correct classification of goods and legal certainty before commencing import or export procedures involving the goods described in the decision.

A BTI decision does not replace customs examination, but it simplifies and facilitates customs clearance.

A BTI decision is particularly relevant where import or export procedures involving the same goods are planned to be carried out on a repeated basis.

All procedures related to BTI decisions, including the submission of applications for a decision, requests by the customs administration for additional information on the goods to be classified, responses by persons to questions and decisions taken by customs, are carried out using electronic data processing means via the EU Trader Portal.

An application for a BTI decision may be submitted where it is related to an intended customs procedure, such as import, export or another customs procedure.

Submitting the application

An application for a BTI decision is submitted by logging in to the EU Trader Portal at https://customs.ec.europa.eu/gtp/ and completing the application form in the portal.

The application must include:

• a detailed description of the goods, including information on their composition, purpose and function (or multiple functions where applicable)
• laboratory test results, where the classification of the goods depends on their composition
• all additional data and documents requested by customs

Important: a separate application must be submitted for each type of goods.

A BTI decision is issued within 120 days of the date on which all necessary information is received by customs. Where the time limit for issuing the decision is extended, the applicant is notified accordingly.

BTI decisions are valid for 3 years. However, a BTI decision may be declared invalid where it was issued on the basis of incorrect or incomplete information submitted by the applicant.

A BTI decision may also cease to be valid earlier where it is no longer consistent with applicable legislation, including:

• amendments to the Combined Nomenclature (CN)
• amendments to other nomenclatures based on the CN
• regulations on the classification of certain goods

A BTI decision may be revoked where:

• one or more of the conditions for issuing the decision were not, or are no longer, fulfilled
• it is no longer consistent with the Explanatory Notes to the Combined Nomenclature (CN)
• it is no longer consistent with the Explanatory Notes to the Harmonized System
• it is no longer consistent with judgments of the Court of Justice of the European Union (CJEU)
• it is no longer consistent with World Customs Organization (WCO) classification decisions or opinions
• in other specific cases (e.g. by Commission decision)

The holder of the decision is notified of the expiry of the decision via the EU Trader Portal.

In certain cases – for example, where a regulation on the classification of goods is published, nomenclature explanatory notes are updated, WCO classification decisions or opinions are published, or CJEU judgments are delivered – the holder may, upon request, continue to use the BTI decision for the purposes of fulfilling binding contracts concluded on the basis of the decision before its expiry or revocation.

To request the application of the extended use period of a binding tariff information decision, the holder notifies customs via the EU Trader Portal, submitting all necessary documents to verify whether the conditions for the application of the extended use period have been met.

When completing customs formalities for goods described in a BTI decision, the data element of the customs declaration intended for the submission of additional information (documents) must include the document code "C626" and the BTI decision number and date of issue.

• customs has the right to verify the data submitted by the applicant in the Customs Laboratory and, where necessary, to commission more detailed analyses
• a BTI decision is issued free of charge, except where customs incurs costs related to the analysis, expert examination or return of samples submitted in connection with the issuing of the decision. These costs are borne by the applicant
• all issued BTI decisions are stored in the European Union's binding tariff information EBTI system. Only information that is not confidential is publicly visible
• appeals against BTI decisions must be submitted to the Lithuanian Commission for Administrative Disputes or to the administrative court no later than one month from the day on which the person concerned received or is deemed to have received the decision

• Regulation (EU) No 952/2013 of the European Parliament and of the Council, UCC, Articles 6, 14–16, 22–23, 26–28, 30, 33–35 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:32013R0952
• Commission Delegated Regulation (EU) No 2015/2446, UCC DA, Articles 2, 11–14, 19–20 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:32015R2446
• Commission Implementing Regulation (EU) No 2015/2447, UCC IA, Articles 10–14, 16–17, 20–23 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:32015R2447
• Order No 1B-849 of the Customs Department on the approval of the rules for issuing binding tariff information decisions https://e-tar.lt/portal/lt/legalAct/6f68c130df9811e99681cd81dcdca52c