BTI is a written tariff classification decision, given on request, which is legally binding on all customs administrations within the European Union for up to 6 years from the date of issue. BTI is intended to give trader assurance about the correct tariff classification of their goods. It is not a legal requirement. Traders may request a ruling (a BTI, or 'Binding Tariff Information') from Customs on the correct Tariff classification for the goods they plan to import or export. This determines applicable duty rates, licence requirements etc.

The EBTI is an electronic system that enables to exchange data concerning BTI between the EU Member States' customs administration and the European Commission (DG TAXUD). It is indispensable since the introduction of the EU Common Customs Tariff.

On 1 May 2004 the system was introduced in Poland allowing traders to obtain a Binding Tariff Information issued on the basis of EU Customs Code.

Traders are able to request Binding Tariff Information by completing the application form and providing supporting information where necessary (e.g. samples and attachments) to the Polish customs authorities. On the basis of such a request Polish Customs Administration issues proposal of BTI. Than it is submitted in an electronic version to DG TAXUD for acceptance. Once it is accepted, it becomes legally binding for all EU Member States' customs authorities and it is saved in the EBTI database in Brussels.