GlossaryEN1 min readUpdated: Jun 26, 2026

Binding Tariff Information

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff/binding-tariff-information-bti_en

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Definition & Explanation

Binding Tariff Information (BTI) is an official ruling issued by a national customs authority that establishes, with legal force, the tariff classification of specific goods under the Harmonized System before they are imported or exported. The BTI is binding on the issuing authority: it can be cited as evidence in customs disputes, and the authority cannot deviate from its own determination. This sets it apart from informal guidance, which carries no legal weight. A BTI applies strictly to the goods as described in the application and remains valid only for a defined period. For traders handling goods with uncertain classification, a BTI provides reliable certainty over applicable duty rates and procedures.

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Binding Tariff Information

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