Sometimes you want to know which tariff code applies before you release your goods into free circulation. In that case, you can calculate the import duties owed in advance. If you want to determine the tariff codes in advance, you can ask Customs to issue binding tariff information (BTI).
The BTI specifies which tariff code applies to the goods described in the BTI. The customs authorities of other Member States will subsequently be bound by that classification. For example, a BTI issued by the Italian customs authorities will also be binding for Customs in the Netherlands.
Any natural person or legal entity residing or based within the EU can apply for a BTI. If you want to apply for a BTI, you should use a prescribed application form.
In the Netherlands, BTIs are issued by the Tax Administration/Customs at the following address:
Belastingdienst/Douane/Rotterdam Rijnmond
Team Bindende Tariefinlichtingen
Postbus 3070
6401 DN HEERLEN
The Netherlands
A BTI is valid for a 6-year period. A BTI will lose its validity prematurely if, for example:
The European Commission stores all the BTIs issued within the EU in a database. The customs authorities and interested parties may consult the database European Binding Tariff Information. Here you find the applicationform.
