Binding Tariff Information (BTI) is an official written decision issued by customs authorities that provides a legally binding determination of the correct tariff classification for specific goods under the Harmonized System (HS) nomenclature. This decision confirms the precise commodity code that should be applied to particular goods when they are imported or exported, ensuring consistent customs treatment across all jurisdictions within the issuing authority’s territory. A BTI is legally binding on both the holder (typically an importer, exporter, or customs broker) and all customs administrations within the issuing region, providing certainty and legal protection regarding tariff classification for a defined validity period, typically three years in the European Union.
