The Idea of a Binding Tariff Information for Group Companies under EU Customs Law (‘Group BTI’) - Global Trade and Customs Journal View The Idea of a Binding Tariff Information for Group Companies under EU Customs Law (‘Group BTI’) by - Global Trade and Customs Journal The Idea of a Binding Tariff Information for Group Companies under EU Customs Law (‘Group BTI’) 19 6

The Binding Tariff Information (BTI) provides legal certainty for the holder of a BTI decision in respect of the tariff classification of a specifically described good. The customs authorities of all EU Member States have to accept a BTI that is issued by a customs authority of another EU Member State. This essay shows that the binding effect of a BTI is too limited and should at least be opened for companies that are organized in a group where one of the companies hold a BTI for a specific good.

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