A Binding Tariff Information (BTI) ruling is a legally written request from an importer who wants to gain certainty on a classification matter.
 

Each BTI will bear the commodity code for the product in question and the start date for the validity of the information. It will carry a unique reference number and will show the name and address of the BTI holder. It will show an explicit description of the goods to which it relates and will show the basis of the legal justification for the decision.

There is also provision for importers to request of the customs authorities "Binding Origin Information" (BOI) if they are unsure how to determine the origin of their goods.

BTI is an important tool as there are over 16,000 different commodity codes for goods to be classified under when imported from outside the European Union (EU). Many of these codes have very thin dividing lines. BTI are used solely for:

• Purposes of determining import/export duties;
• Calculating export refunds;
• Calculating amounts granted for imports/exports within the Common Agricultural Policy (CAP); and
• Using import, export or advance fixing certificates for the acceptance of the customs declaration.