Binding Tariff Information (BTI)

Binding Tariff Information (BTI) ruling is a legally binding ruling issued to an importer seeking to gain clarity on a classification matter. This certainty helps you:

  • Understand your duty rates and landed costs
  • Ensure any duty relief you apply for meets your needs
  • Gain certainty as to whether ADD, licensing or other commercial policy measures apply
  • reclaim overpaid duty when goods have been wrongly classified

There are a number of occasions where there are two (or more) potential commodity codes that a product can be imported under. In most cases, HMRC will seek to apply the code that attracts the most duty. A robustly argued BTI application will maximise your chances of achieving a beneficial ruling.

 

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