Description
For the purpose of determining the commodity code, the economic operator may request the decision of the Customs Service, entitled Decision on binding tariff information regarding the classification of the commodity.
Obtaining classification decisions is useful in cases of uncertainty about the correct commodity code or when the economic operator is planning a long-term import activity with a particular type of commodity.
Those BTI decisions represent the legally binding confirmation of the commodity code and in this respect provide certainty for the declarant as to the correctness of the classification. These decisions exclude the risk of misclassifications and simplify customs control, as they are binding on both the customs authority and the declarant.
The tariff decision is valid for three years, ensuring predictability and simplification of the customs clearance process throughout this period.
Resources
| Name | Format | Description | Link |
|---|---|---|---|
| Order No 517/2023 of the Customs Service on the technical rules for requesting, issuing and monitoring the use of decisions on binding tariff information | Open resource | ||
| Table of Advance Tariff Decisions and Binding Tariff Information Decisions issued | Open resource | ||
| List of Customs Service Orders on the classification of certain categories of goods, published in the Official Gazette | Open resource | ||
| Methodological rules on the classification of certain categories of goods | Unknown | Open resource | |
| Law no. 172/2014 regarding the approval of the Combined Nomenclature of goods | Unknown | Open resource |