caught up, the sooner and the better prepared the better. The right of each participating is on information on customs matters laid down in the provisions of the customs code. The information on the Customs pricing classification of goods are especially important for companies. The tariff classification is ultimately decisive for the charge level to consider when his calculations of the contractor, i.e.. the amount of the duty, the amount of turnover tax on imports etc.
Note This however, is that the resulting from the code number of the customs tariff measures, so the fixing of import duties, are not subject to the BTI. The tariff changes for example, for a particular product as the holder of a corresponding cannot rely vZTA on the original tariff. The charge level is especially always then virtually important if new products are to be introduced by the entrepreneur. Only you by the Zolltechnischen test are legally binding and granted educational institutions written binding tariff information. You bind the Customs authorities of the Member States, article 4 paragraph 5 ZK. You are binding with regard to the scope of customs classification of goods, article 12 para 2 ZK. At the request of the person entitled, the goods in the aftermath is classified accordingly.
The binding effect of BTI for the tariff classification of the goods is in principle six years, reckoned from the date of their issue date. The BTI does not bind this back before the time of they were granted or export operations. One vZTA only on written request by the means of valid form issued. Before a tariff information is sought, you should first check whether the goods, whose tax-favorable rating it seeks, is already subject to a mandatory information. The EU Commission runs an online database where all binding tariff information are captured, already issued by the authorities of the EU Member States. The applicant / applicant may in the case of missing binding tariff information to its Goods in the own application of BTI to the Customs authorities be represented (article 5 CC), which especially makes sense, if the entrepreneur itself does not have the necessary customs labour skills or the necessary technical know-how to the proper tariff classification. The proposal, which may relate only to the goods are usually attach samples or samples for determining the material nature of the goods or their composition. If this is about not possible depending on the circumstances, because of size or perishable nature of the goods, so three illustrations or detailed descriptions must be added to the application, allowing the issuance of a binding tariff information.
Pro product type is a separate proposal to introduce, which all has to contain the information required for a classification in the combined nomenclature. The request is in addition to information such as address, description of goods, etc., to specify also the desired nomenclature. The issue of a BTI is basically free of charge. Sometimes an external assessment of the goods causes the competent 18.50 Customs fee. testing and educational institution to carry out the correct classification in the “customs tariff” or other customs nomenclature.