Customs law

Binding Tariff classification (BTI)

In order to prevent Customs from establishing afterwards that an incorrect tariff code has been used, an importer can request a so-called 'binding tariff classification decision' (BTI) from Customs. In the Netherlands, the BTI is requested online from Customs Breda, Binding Tariff Information Team. The application is submitted online through the EU Customs Trader Portal.

Although a BTI can provide an importer of goods with the desired certainty about the classification of the goods, applying for and having access to a BTI is not without risks. For example, the Combined Nomenclature (the classification of goods used by the European Union) may be changed or the European Court of Justice may issue a ruling that conflicts with the issued BTI. This also applies to a ruling by the national customs chamber in the Netherlands. In such cases, Customs will declare the BTI invalid.

Wolfs Advocaten is more than happy to advise and assist you with the application and any disputes that may arise.

Would you like to know more?

Feel free to contact John Wolfs or Lars Kroese.

Topics

Customs law plays an important role in international trade. Every seller, importer, manufacturer, forwarder or carrier is confronted with Customs sooner or later.

Do import duties, excise duties or anti-dumping duties have to be paid when importing goods into the European Union? Is the tax declaration filed correctly or will Customs send an invitation to pay (in Dutch: UTB) after having filed the declaration? Is the Authorised Economic Operator (in short: AEO) certification complied with? Have you been fined for non-compliance with your customs obligations?

Wolfs Advocaten assists manufacturers and importers of goods, carriers and other logistics service providers in disputes with Customs and the tax authorities that may arise, for example, from the commodity code established for your product. Below, you will find more information on this particular topic.

Import duties (classification)

Every day, importers and customs brokers import thousands of goods into the European Union from so-called third countries. Goods imported from outside the European Union (for example, China) must be cleared in order for the goods to enter the free movement of goods. This means that you as an importer usually have to pay, among other things, import duties on the imported goods.

How much you pay depends on the product's commodity code. Customs determines which commodity code from the goods nomenclature (Harmonised System (HS) code / Combined Nomenclature (GN) code / Taric code) applies to the imported goods.