shutterstock_148867166Binding Tariff Rulings and Tariff Code Reviews

The customs authorities of many countries around the world including EU countries, Switzerland and the USA will provide binding rulings or binding letters establishing the classification of a product prior to import. These rulings usually last for a number of years and are binding. An EU BTI (binding tariff information) is binding on all 28 member states’ customs authorities. If the good is complex and/ or several tariff codes could potentially apply it is important to make a good case for a binding ruling justifying one’s proposed tariff code. We use the rules of classification, binding rulings (that are already in force in the EU and other countries), legal and regulatory precedent and applicable explanatory notes (such as the HSEN and CNEN), to put together a ruling application for clients.

Where clients have many tariff codes in use, binding rulings would not be practical and we can provide a review of import classifications based on our extensive classification experience. Where companies operate in a number of jurisdictions there can often be quite different classifications applied locally. We can help align such databases.

In the EU a binding origin information (BOI) can also be requested from the customs authorities which is useful when there is Anti Dumping Duty on a commodity from certain origins for example.