In the framework of the European Union (EU) the most important tariffs are those of importation, which are in charge of evaluating the merchandise that comes from another country. In the EU, these tariffs are governed by the Binding Tariff Information (BTI) system.
In this way, the products that are going to be exported are classified, identifying themselves with the corresponding tariff. The request can only refer to a specific type of merchandise and can be justified before any EU customs administration.
But, in order to access this information, you must first ask the customs authorities of the country to which you are going to export.
How to request the BTI?
The BTI request must be made to the customs authorities of the State in which the interested party wishes to enforce that document or before the Member State in which it is established.
Nowadays it can be addressed both online and in writing and, in Spain, to the competent authority, which is the Department of Customs and Special Taxes. In the case of doing it through the Internet, it must be done through the website of the Tax Agency (AEAT).
There are some factors to consider when making the request:
– BTI requests can only be submitted for imports or exports that will be made.
– BTIs can not be used for imports or exports that have already been produced or have procedures in progress.
– A BTI request must be made for each of the products to be exported .
– A BTI application can only be used by the owner or an agent acting on their behalf.
– The information provided in box 2 (full name and address of the owner) and 9 (commercial name of the merchandise). They are confidential and protected by professional secrecy.
– The application is free , but at customs you can have some expenses, such as analysis, expert advice or the return of samples.
– It is possible to request the holders that the attached documents be translated into the official language of the country to which they are exported.
– This may cancel the application in cases where there are incomplete or wrong indications.
Validity of the BTI
The term of validity of a BTI is 6 years , as indicated in Article 12.4 of the Customs Code , unless certain circumstances already contemplated that annul its validity, such as:
a) That does not conform to the right established by the publication of a classification regulation that may derive from the use of the information contained in this document.
b) When it is incompatible with the official interpretation of the nomenclature, because of:
– A modification of the explanatory notes of the Combined Nomenclature.
– Judgment of the Court of Justice of the EU.
– Declaration of the Customs Code Committee.
– Modification of Harmonized System notes.
– Publication of the OMA classification criteria.
– Revocation based on article 9 of the CA.
The revocation or modification of the decision will be effective:
– On the date of application of the measures incompatible with your BTI, when these are community
– On the date of publication by the Commission in the C series of the Official Journal of the European Union, when it refers to international measures.
– When the owner is notified in any other case.
If firm and definitive contracts for the purchase or sale of a good have been carried out based on a BTI that is subsequently revoked, it can continue to be used in certain cases for a period of 6 months.
To use it in this period you will have to notify the customs, providing the documents that justify the existence of such commercial contracts.