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April 2020

This notice cancels and replaces Notice 600 (December 2018).

A Binding Tariff Information (BTI) decision is a written tariff classification of your goods. It's not a legal requirement, but it provides assurance that your goods have the correct commodity code and:

1. Ìý

   •ÌýÌýÌýÌý is legally binding on all UK and EU customs administrations

2. Ìý

   •ÌýÌýÌýÌý is generally valid for 3 years

3. Ìý

   •ÌýÌýÌýÌý helps calculate customs duties, export refunds, licensing requirements, quotas or other restrictions in advance

4. Ìý

   •ÌýÌýÌýÌý alerts you to any import or export licensing requirements or if quotas or other quantitative restrictions apply to your goods

Before you start

You must apply for a Binding Tariff Information decision before all customs procedures have been completed, decisions cannot be made retrospectively. HMRC can refuse an application if you:

1. Ìý

   •ÌýÌýÌýÌý are not planning to import or export the goods

2. Ìý

   •ÌýÌýÌýÌý have applied for a decision for the same goods in an EU member state

3. Ìý

   •ÌýÌýÌýÌý are unable to supply