Binding Tariff Information (BTI) is probably the most known and used system of advance ruling in tariff classification matters. It contributes to guarantee the security and predictability of tariff classification decisions by the European Union (EU) customs administrations protecting economic operators and their legitimate expectations while and at the same time facilitating trade. However, as it happens with other issues related to tariff classification, BTI is governed by a set of legislative, administrative, and soft-law rules that are complex and need to be well known by those advising companies and economic operators.
Global Trade and Customs Journal