On the UCC-Guidance documents website of the European Commission have been published Interim Administrative Guidelines on the European Binding Tariff Information (EBTI) System and its operation.

The Guidelines serve the following objectives: 1. offer a global overview to customs  authorities and to traders of the Binding Tariff Information (BTI) process under the EBTI system, 2. contribute to the harmonization of national practices in the area of Binding Tariff Information and 3. provide guidance to customs authorities on how to draft and issue BTIs, how to prevent BTI shopping and how to deal with divergent views and appeals.

It must be stressed that this document does not constitute a legally binding act and is of an explanatory nature. Legal provisions of customs legislation take precedence over the contents of this document and should always be consulted. The authentic texts of the EU legal instruments are those published in the Official Journal of the European Union.

The guidelines are effective from 1 May 2016.