Binding tariff information procedure.

Denomination

Binding tariff information procedure.

Procedure type

Taxation

Subject

Customs

Purpose

Binding Tariff Information (BTI) issue procedure.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Form included in Annex 2 of Commission Delegated Regulation (EU) 2016/341 of 17 December 2015

Phases of the procedure/service

Start. Presentation of the request.

Procedure: By the Customs and Excise Department.

Termination. Issue of the BTI.

Forms

Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

State Revenue Office

Resources

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing