Binding Tariff Information (BTI) is an important instrument in international trade as it facilitates businesses to apply uniform classification to goods in the common customs tariff system or Combined Nomenclature and at the same time provides legal guarantees to businesses. It is a significant element in application of the common customs tariff system and provides the opportunity for the European Commission, customs administrations of the European Union (EU) member states and businesses to compare the practice used in different EU member states for the classification of goods. Presently the EBTI data base is publicly available on the Commission website.
BTI Issuance Term
Customs filing system processes BTI applications immediately, however, this is only possible if all necessary data will be submitted on items of goods or products to be classified.
Pursuant to Article 7 of the EU Customs Code application regulations BTI shall be issued within 3 months from the moment when the customs authority receives all the necessary data. This means that the period for assessment of BTI application will be recorded from the moment of submission of all necessary data for issuance of BTI instead of the BTI application submission date. Businesses are notified of any missing data for BTI application. In cases when issuance of BTIs may take a longer period of time (requesting additional information, laboratory research of samples, opinion of independent experts etc.) and it is not possible to issue the BTI within the set term of 3 months it shall be the duty of customs authorities to notify the applicant on the situation and to specify the possible date for issuing of BTI.
Expenses Related to Receipt of BTI
Likewise for other information and decisions the BTI is also issued free of charge or in the procedure stipulated by the Cabinet of Ministers. Payment is provided for specific measures, for example, on analyses and expert opinions on goods as well as for dispatching the samples of goods back to the BTI recipient (holder). For example, in occasions when the information disclosed in the application does not provide sufficient description of goods (for example, on content of sugar, content of fat in milk for agricultural produce etc.) additional data may be requested from you. The potential recipient of BTI may submit the results of analysis carried out in private laboratories. If this is not possible analysis may be also carried out in public laboratories upon request by including reimbursement of expenses.
Any decision by customs authorities referring to customs regulations application may be appealed (also in case of failure to receive the requested decision). This also refers to BTI. Procedure for appeal is stipulated in Article 243 of the EU Customs Code. Decision shall be appealed in the member state where it has been taken or requested. Terms and procedure for appeal are defined by the legislation of the respective country.
Pursuant to Article 22 of the law "On State Revenue Service" the decisions taken by SRS officials in Latvia may be appealed in a written form within 30 calendar days.