The regulations of the Customs Code of the right of all parties is set out on information on customs issues. Particularly important for companies here is the information on the tariff classification of a legal product. The classification is ultimately decisive for the entrepreneur in his calculations to consider tax rate, ie. the amount of customs duties, the amount of the import sales tax, etc.. It should be noted, however, that from the code number of the customs tariff necessary measures, so the Fesetsetzung of import duties, are not covered by the BTI. Changes for example, a particular product from the duty, then the holder of a relevant BTI does not rely on the original rate. The tax rate is always handy especially important when new products are to be introduced by the entrepreneur.
are legally bound by it only the duty of the audit and technical colleges issued written binding tariff information. They bind the customs authorities of all Member States, Article 4 paragraph 5 of the CCC. They bind as to the tariff classification of goods law, Article 12 paragraph 2 of the CCC. At the request of the owner of the goods in the following period is to be classified accordingly.
The binding effect of the BTI for the tariff classification of a product is generally six years from the date of expected issue. For binds before the date of issue, past or export transactions, the BTI is not.
a BTI be issued only on written request by means of valid forms. Before any tariff information is requested, you should first check whether the goods for which duty is seeking favorable pricing, is already the subject of binding information. The EU Commission is an online database in which all binding tariff information can be collected, which were issued by the authorities of EU Member States. The applicant / the Applicant may be in the absence of binding tariff information to his own goods at the request of the BTI present to the customs authorities, in (Article 5 of the Code), which in particular makes sense if the company does not even have the necessary knowledge or tariff law the necessary technical know-how for proper classification. The application, which must relate only to the goods are accompanied by a rule for determining the material nature of the goods and / or composition of pattern or product samples. If so under the circumstances, such as part size or perishable nature of goods is not possible, they must request the three figures or detailed descriptions are included to allow for binding tariff information. Pro Type of goods, a separate application into the project, all must contain a classification in the Combined Nomenclature, the necessary information. The request is in addition to information such as address, description, etc. to provide the desired nomenclature.
Obtaining a BTI is basically free of charge. Sometimes, the responsible Customs Technical testing and school an external evaluation of the product in order to make the correct classification in the Common Customs Tariff "or other customs nomenclature can. The assessment for these costs (eg costs for laboratory tests) are the applicant / the applicant
Dr. jur. Frank Sievert
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