Service Finder
Receive binding tariff information
Service Description
The countries of the European Customs Union regulate the import of goods into the internal market in the "Common Customs Tariff". The various goods are classified in this tariff and given a code number, which determines, among other things, the rates of duty and the documents required for clearance.
Binding tariff information (BTI) provides legally binding information on the code number under which goods are to be classified in the Common Customs Tariff. The information enables you to calculate in good time the import duties that will be levied when importing goods from a third country into the EU and to obtain any necessary documentation. This facilitates your operational calculations and speedy clearance.
Customs tariff decisions that have already been issued are published in a common European database. You can view these decisions via the European Commission's database "European Binding Tariff Information" (BTI). Confidential details of a decision are removed in the process.
Process flow
You can usually obtain a binding tariff information electronically. To request a binding tariff information:
- Access the Customs Citizen and Business Customer Portal.
- If you do not already have a user account, follow the instructions to create a citizen, user or business customer account. After reviewing and approving your information, you will be able to use your account.
- Complete the online application for a binding tariff information, add attachments if necessary, and submit the application.
- You will receive a confirmation of receipt with a transaction number and an application accompanying document.
- You can use the application accompanying document to send samples or specimens of the goods to be examined to the main customs office in Hanover. Please note the instructions of the customs office in which cases samples or specimens are necessary.
- After your application has been processed, you will receive a notification in your electronic mailbox at the Citizens and Business Customer Portal of Customs.
- Please check your email regularly. An email will notify you when messages are received in your electronic mailbox.
To view previously issued tariff decisions:
- Access the European Commission's European Binding Tariff Information (BTI) database.
- Start a query by entering a specific country, BTI number, validity date, keyword, nomenclature code or description of goods.
A written request (customs form 0307) is only possible if the computer systems in your company or at the main customs office in Hanover are down.
Requirements
- Your application must relate to an actual intended activity in connection with the international movement of goods.
- You prove this by specifying in the application whether the BTI is to be used for an import of goods, export of goods or a special procedure (for example, customs warehouse).
Which documents are required?
- Online application for binding tariff information
-
If necessary, you must
- illustrations, data sheets or descriptions of goods in electronic form and
- samples or specimens of the goods to be examined.
What are the fees?
Fee: free of chargeThere are no costs for issuing binding tariff information. If objectively necessary, the customs authority will charge you for expenses for goods analyses, sample appraisals or the return of samples.
What deadlines do I have to pay attention to?
Period of Validity: 3 YearsValid from the effectiveness of the decision.
Processing duration
Processing Time: 2 - 4 MonthsSince all countries in the European Union must make uniform decisions on tariff classifications, disputed issues are discussed within the European Commission. The processing time is delayed in such cases.
Legal basis
- Artikel 6, 14 bis 19, 22 bis 37, 44 und 52 Zollkodex (EU-Verordnung 952/2013)
- Artikel 8, 11 bis 14, 19 bis 20, 22 und 252 der EU-Verordnung 2015/2446 mit Einzelheiten zur Präzisierung von Bestimmungen des Zollkodex der Union
- Artikel 8 bis 23 der EU-Durchführungsverordnung 2015/2447 zur Umsetzung des Zollkodex
Applications / forms
- Appeal
- Detailed information on how to file an appeal can be found in the appeal instructions of your BTI decision.
- Action before the Tax Court
Appeal
Forms available: Yes
Written form required: No
Informal application possible: No
Personal appearance required: No
Online services available: Yes
What else should I know?
If you only need non-binding tariff information, you can contact the Central Information Office of Customs.
Further Information
Author
- Verbindliche Zolltarifauskünfte Erteilung
Remark: Anzeige der Leistung im Ursprungsportal
Technically approved by
Federal Ministry of Finance (BMF)
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Start your request directly online:
Competent Authority
Generalzolldirektion (GZD), Zentrale Auskunft Zoll
Address
01099 Dresden, Stadt
Postal address
01077 Dresden, Stadt
Telephone
+49 228 303-26020Telephone
+49 228 303-26030Telephone
+49 228 303-26040Fax
+49 228 303-97924DE-Mail
auskunft-zoll.gzd@zoll.de-mail.deFurther Authorities
Postal address
30169 Hannover
