Binding tariff rulings: EU BTI, UK ATaR, US CBP, Canada, Japan

Why ask for a binding ruling

A binding ruling fixes the commodity code for your product before you ship, so customs and the importer work from the same classification. It helps when a product could fall under two headings with different duty rates, when a preference depends on the code, or when a buyer and its broker disagree. Even without applying, published rulings show how customs classified similar goods.

How it works in major markets

• European Union: Binding Tariff Information (BTI) is a written decision on the commodity code for a product. It is free, generally valid for 3 years throughout the EU and binding on all EU customs administrations and the holder, though it can end earlier if legislation changes. The applicant needs an EORI number and applies through the EU Customs Trader Portal to the customs authority of the member state where it is established or where it will import or export, with a detailed description and images or samples. Rulings are in the EBTI database.
• United Kingdom: an Advance Tariff Ruling (ATaR) is a legally binding decision on the commodity code for importing into or exporting from Great Britain. Businesses apply online, one application per type of goods, and HMRC replies in 30 to 120 days. Rulings are published without personal or confidential details.
• United States: CBP issues binding rulings on classification, country of origin, marking, valuation and preferential treatment under 19 CFR part 177; requests are made online through eRulings.
• Canada: importers, persons authorised to account for goods, and exporters or producers outside Canada can request an advance ruling from the CBSA, for example through the CARM Client Portal. The service standard is 120 days once enough information is received, and the ruling binds the CBSA for the applicant and the stated circumstances.
• Japan: importers and related parties can ask Japan Customs for an advance classification ruling; written requests on Customs Form C-1000 are recommended, and written answers that meet the conditions are respected at customs examination and valid for three years.

What to include in a request

Customs decide from the facts you give, so describe the product fully: what it is and does, its materials and composition, how it is presented and packed, and its use. Add photos, data sheets or samples where asked, and the code you think applies with your reasons. A ruling covers only the goods described, so changes to the product may need a new one.