The European Binding Tariff Information (BTI) procedure allows traders to request the opinion of the customs administration on the tariff classification of an item.
The use of this procedure makes it possible, on the one hand, to secure the commercial operations of companies, the tariff classification of a good coming from a third country making it possible to determine the applicable taxation as well as the regulations relating to a good (sanitary, technical, commercial policy measures, etc.) and, on the other hand, to standardize the practice within the Union.
Indeed, this procedure is part of a European framework. A BTI issued by the customs administration of one of the 27 Member States of the European Union is binding on the customs services of all the other Member States for a maximum period of three years.
As of the first quarter of 2022, the French customs administration will give priority treatment to operators holding an AEO authorization when applying for a BTI.
In fact, requests from AEO-authorized operators will be processed within 70 days, whereas the regulatory deadline is 120 days, in accordance with Article 22§3 of the Union Customs Code (UCC). As a result, AEO-labeled operators will see the regulatory deadlines for issuing their applications considerably reduced.
The French customs administration specifies that AEO-labeled operators will also benefit from personalized support in carrying out their procedures with the National Customs Service for the refund and issuance of BTI (SND2R) of the Regional Directorate of Grand Est.
DS Avocats International Trade and Customs team is at your disposal to provide you with any additional information.