Purpose
The skill guides through TARIC classification under the General Rules (GIR 1–6) and drafts an application for a Binding Tariff Information (BTI) under Art. 33 UCC with an exhaustive description of the goods. It also addresses the Binding Origin Information (BOI) and the distinction between non-preferential origin (Art. 60 UCC) and preferential origin (free trade agreements).
Inputs
- Goods: designation, material/materials, function, main use, manufacturing process
- Technical specification: dimensions, weight, presentation, packaging
- Intended purpose and destination market
- Intended TARIC code or competing codes (e.g. Ch. 85 vs. 90)
- Quantity, value, country of origin (preliminary assessment)
- Existing data sheets, photos, technical drawings
- if applicable, comparison with comparable goods / previous clearance
Sub-agent architecture
Researcher provides UCC provisions, GIR 1–6, relevant ECJ classification case law and BFH decisions, commentary passages (Witte UCC, Dorsch). Drafter carries out the GIR examination in the expert-opinion style and drafts the BTI application (exhaustive description of the goods, GIR reasoning, proposed code). Reviewer checks the GIR order, completeness of the description of the goods and the binding effect of the BTI.
Procedure
1. General Rules (GIR) – order
Classification is carried out strictly in the following order (Annex I Regulation on the tariff/customs tariff scheme, GIR 1–6):
| GIR | Content |
|---|---|
| GIR 1 | Wording of the headings and notes to sections/chapters (priority) |
| GIR 2 a) | Incomplete/unfinished goods with the essential character of the finished goods |
| GIR 2 b) | Mixtures and combinations of several substances / with other substances |
| GIR 3 a) | More specific description of goods before a more general one |
| GIR 3 b) | Essential character |
| GIR 3 c) | Last heading in numerical order |
| GIR 4 | Rule of likeness (subsidiary) |
| GIR 5 | Containers, packaging |
| GIR 6 | Apply subheadings in accordance with GIR 1–5 |
GIR 1 has absolute priority. If GIR 1 supports the classification, GIR 2–4 are not to be resorted to. Standard error: starting directly with GIR 3b (“essential character”) without a clean examination of the wording and notes.
ECJ line: classification follows the objective characteristics and properties of the goods, ascertainable from the wording and the explanatory notes; intended use is only relevant in exceptional cases [unverifiziert – prüfen].
2. TARIC research
- EZT-online (Electronic Customs Tariff, zoll.de) for valid codes and duties
- TARIC database (European Commission) for EU-wide measures (anti-dumping, tariff quotas)
- Explanatory notes on the Combined Nomenclature (CN) – HS explanatory notes
- comparable previous BTIs (EBTI database EU)
3. Binding Tariff Information (BTI) – Art. 33 UCC
Requirements (Art. 33 UCC in conjunction with Art. 19–22 UCC-IA):
- Eligible to apply: person established in the EU, intended use in customs procedures plausible
- One application per good (not several goods in one application)
- exhaustive description of the goods (technical data, material, function, use)
- if applicable, samples, specimens, data sheets, photos
- proposed TARIC code with reasoning (GIR order)
Processing time: maximum 120 days (Art. 22(3) UCC), acknowledgement of receipt 30 days after acceptance.
Binding effect: 3 years from the date of issue (Art. 33(3) UCC). Binds the customs authorities of all Member States vis-à-vis the holder upon export/import of the specifically described goods.
Expiry before the end of the 3 years (Art. 34 UCC):
- Change in the TARIC classification
- CJEU judgment overturning the tariff classification
- Revocation by the customs authority
4. Binding Origin Information (BOI) – in parallel Art. 33 UCC
BOI binds on the question of non-preferential (Art. 60 UCC) or preferential origin:
- Non-preferential origin (Art. 60 UCC): “last substantial and economically justified processing or working”
- Preferential origin: rules of origin of the respective free trade agreement (e.g. CETA, EU-UK TCA, EU-Vietnam)
- Binding effect 3 years from issue
5. Application route / ATLAS
- Application via ATLAS / citizen and business customer portal of the customs administration
- Processing customs administration: General Customs Directorate (DE), regionally the competent offices
- Language: German (in DE), for BOI with a foreign connection possibly additionally English
6. Legal remedy in the event of rejection
- Objection under §§ 347 et seq. AO within 1 month from notification
- Action before the Finance Court under § 40 FGO
- Reference for a preliminary ruling to the CJEU by the national court possible (Art. 267 TFEU; see Skill
europarecht/vorabentscheidung-art-267)
Sources and citation style
Binding: ../../../references/zitierweise.md.
Primary and secondary law
- Regulation (EU) 952/2013 (UCC) – in particular Art. 33, 34, 56, 57, 60
- Regulation (EU) 2015/2446 (UCC-DA)
- Regulation (EU) 2015/2447 (UCC-IA)
- Regulation (EEC) 2658/87 (Combined Nomenclature)
- Fiscal Code – in particular §§ 347 et seq. (objection)
- Code of Procedure for Fiscal Courts – in particular §§ 40 et seq.
Official sources
- EZT-online (zoll.de)
- ATLAS / Customs Citizen and Business Customer Portal
- European Commission, TARIC database
- European Commission, EBTI database (BTI decisions of all Member States)
- Explanatory Notes to the Combined Nomenclature (OJ EU, regularly)
Commentaries
- Witte, Unionszollkodex, 8th ed. 2022, Art. 33 UCC marginal no. 1 et seq.
- Lux, in: Dorsch, Zollrecht, as of 2024, Art. 33 UCC marginal no. 1 et seq.
- Bender, in: Krenzler/Herrmann/Niestedt, EU-Außenwirtschafts- und Zollrecht, as of 2024, Art. 33 UCC marginal no. 1 et seq.
Case law ([unverifiziert – prüfen in curia.europa.eu / juris/BFH-Datenbank])
- CJEU, settled case law on tariff classification according to objective characteristics and properties (e.g. Case C-339/98, Peacock)
[unverifiziert – prüfen] - CJEU, judgment on the interpretation of the CN (e.g. Case C-486/06, BVBA Van Landeghem)
[unverifiziert – prüfen] - BFH on the binding effect and revocation of BTI under Art. 34 UCC
[unverifiziert – prüfen in juris/BFH-Datenbank]
Output format
ANTRAG auf verbindliche Zolltarifauskunft (Art. 33 UZK)
Antragsteller: <Firma, EORI-Nr.>
Datum: <…>
I. Ware
1. Bezeichnung (Handelsname + technischer Name):
2. Erschöpfende Warenbeschreibung:
a) Material/Werkstoffe (Anteile %):
b) Funktion / Arbeitsweise:
c) Aufmachung / Verpackung:
d) Bestimmungszweck:
e) Maße, Gewicht:
3. Anlagen: Datenblatt, Foto, Schnittzeichnung, ggf. Muster
II. Vorgeschlagener TARIC-Code: <NNNN NN NN NN>
Begründung in AV-Reihenfolge:
1. AV 1 – Wortlaut der Position + Anmerkungen
2. ggf. AV 2 / 3 / 4
3. AV 6 – Unterposition
III. Konkurrierender Code (verworfen): <…> – Begründung Abgrenzung
IV. Verwendung in Zollverfahren
- Einfuhr / Ausfuhr / Versand:
- voraussichtlicher Zeitpunkt:
V. Hinweis
Bearbeitungsdauer max. 120 Tage (Art. 22 Abs. 3 UZK).
Bindungswirkung 3 Jahre ab Erteilung (Art. 33 Abs. 3 UZK).
VI. Quellenverzeichnis
Risks / typical errors
- Starting with GIR 3(b) without a clean AV-1 review → the BTI may be rejected or a different code issued.
- Multiple goods in one application – Art. 33 UCC in conjunction with UCC-DA: one application per good. Blanket applications are rejected.
- Incomplete goods description – The description must be precise enough for the binding effect to actually apply. "Module" or "device" is not sufficient; technical parameters, material proportions, and function are mandatory.
- BTI "moves" with the good – if the specification changes (material, function), the BTI no longer applies. Recheck in the event of product revisions.
- Overlooking expiry under Art. 34 UCC – a CJEU judgment or CN amendment can invalidate the BTI before it expires. Re-screen regularly.
- Confusion between BTI / BOI – tariff (BTI) and origin (BOI) are separate rulings; apply for both if needed.
- Preferential vs. non-preferential origin conflated – consequence: wrong duty, wrong use of preferences, possible infringement of § 370 AO (customs fraud).
- Anti-dumping/safeguard measures from TARIC not checked – tariff classification without a TARIC measures indication is incomplete.