This guide has been produced to assist with the completion of the electronic Binding Tariff Information (eBTI) application form and to answer some of the most Frequently Asked Questions (FAQs) concerning the eBTI application form, its completion and the Government Gateway Service.
Tariff Classification is the provision of (generally) a 10-digit commodity code for a particular product, so when that product is imported or exported the correct amount of duty and other taxes may be collected.
Binding Tariff Information (BTI) Ruling is issued on request from economic operators to the customs authorities. It is valid throughout the Member State Community, regardless of the Member State which issued it.
The main benefit to the holder is legal certainty with regard to Tariff Classification. This is important as Tariff Classification is the basis for determining customs duties, export refunds and the application of other related legal provisions (for example import/export certificates).
A BTI is generally valid for six years. However, in certain cases (for example the publication of a classification regulation, a change in the interpretation of the nomenclature at international level or any other possibility laid down by the provisions for the implementation of the customs code) a BTI may cease to be valid.
All BTI applications and BTI rulings issued by all Member States are transmitted to the European Binding Tariff Information database (EBTI database) owned by the European Commission.
When you enrol to use an online Government Service, you need to enter information that identifies your organisation (your Economic Operator Registration and Identification (EORI) number and business postcode). Before you start the registration process, make sure you have available any documents or correspondence that contains the information you need.
When registering for the eBTI application form, you will only be able to register under the 'Organisation' option regardless of status, that is an agent, individual or company.
When registering to use the eBTI application form on the Government Gateway site, you enter your email address and a password (that is chosen by you).
You are asked to enter your EORI number as this establishes the company's identification details. You are automatically given a User ID (supplied by the Government Gateway) when you have finished registering.
An Activation PIN will be sent to you within seven days to activate your account. You will then be able to start using the electronic form via the HM Revenue & Customs (HMRC) website, within the Online Services area.
Although the eBTI application form is a secure site, for anyone with confidential issues the paper version of the BTI application form (C103) is still extant. A paper BTI application form can be obtained from the Tariff Classification Service on Tel 01702 366 077 - option 0.
In order to obtain an EORI number, you must submit an application form. There are two ways you can apply, either by electronic email or by hard copy. Whichever method you choose the application form must be fully completed and signed by a responsible person within your business, that is, director, partner or sole proprietor. For electronic application forms HMRC will accept the name of the responsible person rather than a signature. If the information you provide is incomplete or inaccurate HMRC will either return the application form to you or telephone to obtain the correct information.
The application form is available as a version that can be completed either electronically or as a hard copy version.
Please note: HMRC do not accept faxed copies of applications and their supporting documents.
You will need to download and save the application form as an MS Word document and complete the form as required. You will then need to email the completed application form together with scanned supporting documents if applicable to EORI team.
You will need to print off the application form or obtain a form by telephoning the Excise and Customs Helpline on Tel 0300 200 3700. You must complete the form and send it by post, together with any supporting documents to the EORI processing team at the following address:
HM Revenue & Customs
13th Floor South
An Activation PIN will be sent to you by post, approximately seven days after your identification and password have been submitted.
For assistance with BTI enrolment, contact the Excise and Customs Helpline on Tel 0300 200 3700.
Once you have activated your account by entering your Activation PIN on the Government Gateway website, you will be able to access the eBTI application form via the HMRC website following the instructions below:
This document is available in the following formats
Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.