600 Apply for a Binding Tariff Information decision

April 2020

This notice cancels and replaces Notice 600 (December 2018).

A Binding Tariff Information (BTI) decision is a written tariff classification of your goods. It's not a legal requirement, but it provides assurance that your goods have the correct commodity code and:

1.  

   •     is legally binding on all UK and EU customs administrations

2.  

   •     is generally valid for 3 years

3.  

   •     helps calculate customs duties, export refunds, licensing requirements, quotas or other restrictions in advance

4.  

   •     alerts you to any import or export licensing requirements or if quotas or other quantitative restrictions apply to your goods

Before you start

You must apply for a Binding Tariff Information decision before all customs procedures have been completed, decisions cannot be made retrospectively. HMRC can refuse an application if you:

1.  

   •     are not planning to import or export the goods

2.  

   •     have applied for a decision for the same goods in an EU member state

3.  

   •     are unable to supply