Article 20

The customs authorities shall, on formal request, issue decisions relating to binding tariff information, hereinafter referred to as ‘BTI decisions’, or decisions relating to binding origin information, hereinafter referred to as ‘BOI decisions’. Such a request shall be refused in any of the following circumstances: where the application is made, or has already been made, at the same or another customs office, by or on behalf of the holder of a decision in respect of the same goods and, for BOI decisions, under the same circumstances determining the acquisition of origin; where the application does not relate to any intended use of the BTI or BOI decision or any intended use of a customs procedure. BTI or BOI decisions shall be binding only in respect of the tariff classification or determination of the origin of goods. Those decisions shall be binding on the customs authorities, as against the holder of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect. The decisions shall be binding on the holder of the decision, as against the customs authorities, only with effect from the date on which he receives, or is deemed to have received, notification of the decision. BTI or BOI decisions shall be valid for a period of three years from the date on which the decision takes effect. For the application of a BTI or BOI decision in the context of a particular customs procedure, the holder of the decision must be able to prove that: in the case of a BTI decision, the goods declared correspond in every respect to those described in the decision; in the case of a BOI decision, the goods in question and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in the decision. By way of derogation from Article 16(6) and Article 18, BTI or BOI decisions shall be annulled where they are based on inaccurate or incomplete information from the applicants. BTI or BOI decisions shall be revoked in accordance with Article 16(6) and Article 19. They may not be amended. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of paragraphs 1 to 5 of this Article. Without prejudice to Article 19, the measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which, and the moment when, the BTI or BOI decision ceases to be valid; the conditions under which, and the period of time for which, a decision as referred to in point (a) may still be used in respect of binding contracts based upon the decision and concluded before the expiry of its validity; the conditions under which the Commission may issue decisions requesting Member States to revoke or amend a decision relating to binding information and giving different binding information compared with other decisions on the same subject, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which other decisions relating to binding information are to be issued shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.