Customs authorities provide information on implementing customs legislation, including the classification of goods. In the case of the tariff classification of goods, it is mandatory only if it is issued within the framework of Binding Tariff Information (BTI).
Issuance of a BTI decision is free, however, it may be imposed a fee to analyze or expert reports for specific goods and postal charges for the purpose of returning the goods to the applicant of BTI.
The main conditions for issuing Binding Tariff Information are as follows:
1. The application for IDT is made by completing the form in the General Directorate of Customs, considering the following:
A separate application for each type of product. Goods having similar characteristics, may be included in one application of BTI as one product, provided that the differences are irrelevant for the purposes of determining their tariff classification, e.g., " terracotta flowerpots" with different dimensions.
Description of goods must be detailed, including images or samples, if possible.
All the information necessary for the classification of the goods must be accurate and complete. Any decisions based on incomplete or inaccurate information will be subject to annulment.
2. The decision on IDT must be notified to the applicant within 120 days from the date of acceptance of the application.
3. The validity period for an IDT decision is three years from the date of its issuance.
4. Binding Tariff Information is valid after its issuance and is binding both for the customs administration and for its holder.
