Commentary

600 Apply for a Binding Tariff Information decision

Part V17 Customs duties

600 Apply for a Binding Tariff Information decision

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

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