Binding Tariff Information (BTI)

Using Binding Tariff Information (BTI)

You must insert code C626 and the BTI reference number in the the following customs declarations when you import or export a product covered by a BTI:

  • Import Declaration - Automated Import System (AIS): in data element 2/3
  • and
  • Export Declaration - Automated Entry Processing (AEP): in Box 44.

Validity of BTI

A BTI is normally valid for three years from the date of issue. BTIs issued prior to 1 May 2016 will generally remain valid until the original date of expiry.

A BTI may be invalidated when:

  • the classification code changes
  • it is affected by European Union (EU) or international customs tariff measures
  • or
  • it is affected by a judgement of the Court of Justice of the European Union (CJEU).

Revenue may approve a ‘period of grace’ of up to six months. This allows you to continue to use a BTI to take account of binding contracts you have entered into.

BTI will be void if it is based on inaccurate or incomplete data from the applicant.

BTI database

This database contains classification decisions issued by EU countries. It provides details on the composition of goods (excluding any confidential information) and the justifications for the classifications. It may be accessed at BTI database.

Further information

If you require further information, contact the Classification Unit.