BOI vs BTI: binding decisions compared

Compare Binding Origin Information and Binding Tariff Information to understand when each applies.

Pillar context

Binding Origin Information (BOI) and Binding Tariff Information (BTI) are formal decisions by customs authorities that provide legal certainty regarding the origin and tariff classification of goods, respectively. A BOI determines from which country a product originates for customs purposes. A BTI determines under which commodity code (CN/TARIC) a product falls. Both instruments are legally binding on all customs offices in the EU.

Comparison table BOI versus BTI

Aspect BOI (Binding Origin Information) BTI (Binding Tariff Information)
Legal basis Art. 33 UCC (Regulation 952/2013) Art. 33 UCC (Regulation 952/2013)
Subject Non-preferential origin of goods Tariff classification (CN/TARIC code)
Applicant Importer, exporter, or their representative Importer, exporter, or their representative
Competent authority Customs authority of an EU member state Customs authority of an EU member state
Validity 3 years from date of issue 3 years from date of issue
Binding on All customs offices in the EU All customs offices in the EU
Binding upon The holder and customs The holder and customs
Costs No fees (in most member states) No fees (in most member states)
Processing time Typically 120 days Typically 120 days
Registration EBTI database (publicly searchable) EBTI database (publicly searchable)

When to request a BOI

A BOI is useful when:

  1. Uncertainty exists about the non-preferential origin of a product, for example with complex production processes in multiple countries.
  2. Anti-dumping duties or safeguard measures depend on the country of origin.
  3. Quotas or licences are tied to the country of origin.
  4. Marking and labelling ("Made in ...") need legal substantiation.
  5. Government procurement imposes origin requirements.

Note: A BOI concerns exclusively non-preferential origin. For preferential origin, the BOI is not the appropriate instrument; the origin rules of the applicable trade agreement apply instead.

When to request a BTI

A BTI is useful when:

  1. Doubt exists about the correct CN or TARIC code for a product.
  2. Different customs offices classify the product differently.
  3. The tariff rate differs significantly between possible classifications.
  4. New products enter the market that do not fit unambiguously into the nomenclature.
  5. Anti-dumping duties are linked to a specific commodity code.

Application procedure

Steps for a BOI application

  1. Submit an application to the customs authority of your EU member state via the EU Trader Portal or a national form.
  2. Provide a detailed product description including raw materials, production process, and countries involved.
  3. Attach samples, technical drawings, or laboratory analyses if relevant.
  4. Await the decision (typically within 120 days).

Steps for a BTI application

  1. Submit an application via the EU Trader Portal (EBTI-3).
  2. Provide an accurate product description with composition, function, and use.
  3. Attach photographs, brochures, samples, or analyses.
  4. Await the decision (typically within 120 days).

Legal effect and appeal

Aspect BOI BTI
Binding effect Customs must respect the origin decision Customs must respect the classification decision
Deviation by customs Only upon change of legislation or revocation Only upon change of nomenclature or revocation
Appeal Objection to the issuing authority, then appeal to court Objection to the issuing authority, then appeal to court
Revocation If incorrect or incomplete information was provided in the application If incorrect or incomplete information was provided in the application
Transitional period 6 months after revocation (if previously contractually committed) 6 months after revocation (if previously contractually committed)

Combined use of BOI and BTI

In practice, BOI and BTI complement each other:

  • The BTI determines under which commodity code the product falls and thereby which tariff rate applies.
  • The BOI determines from which country the product originates and thereby whether additional duties (anti-dumping, safeguard) apply.

Example: A company imports steel tubes. The BTI confirms the correct TARIC code. The BOI confirms that the origin is Turkey and not China, meaning anti-dumping duties applicable to Chinese origin do not apply.

Common mistakes

  • Requesting a BOI for preferential origin (the BOI only concerns non-preferential origin).
  • Providing insufficient product information in the application, causing processing delays.
  • Not accounting for the 3-year validity period when entering long-term contracts.
  • Failing to check whether existing BTI decisions in the EBTI database already provide the answer.

BOI and BTI are powerful instruments for legal certainty in import. Combining both provides maximum protection against unexpected tariff changes or origin disputes.

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Related definitions

  • Audit trail: An audit trail records who did what, based on which source data, and with what decision logic.
  • BOM: A BOM is the bill of materials: the structured composition of a product.
  • Supplier declaration: A supplier declaration captures the origin information a supplier provides for supplied goods.
  • Customs declaration: A customs declaration is the formal notification to customs declaring goods for import, export, or transit, available in five procedure types.