4.

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.

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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.