Binding Tariff Information (BTI, IAV in Spain): application to customs to fix your product's TARIC code

Binding Tariff Information (BTI, IAV in Spain): application to customs to fix your product's TARIC code is filed with AEAT, Sede electrónica: Solicitud de información arancelaria vinculante (IAV), procedimiento DD02. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €299. Official tasa (government fee): No official fee: the AEAT does not charge for issuing the BTI. If customs analyses or has experts examine the samples, or has to return them to you, it may charge those costs (art. 52.2 of the Union Customs Code): they are not included in the price and you pay them directly, in the amount customs sets in each case. Sending the sample to customs, if requested, is also at your expense.

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We prepare and file with Spanish customs (AEAT) the Binding Tariff Information (BTI, información arancelaria vinculante or IAV) application for your product, using the official form: technical description, composition, function, manufacturing process and a reasoned proposed TARIC code, together with the technical data sheet and photos. We file it as your representative, with the authorisation you sign on our website, and follow the case until customs decides. The BTI fixes for up to 3 years the classification customs will apply to the declarations you lodge afterwards, and it may cease to be valid earlier if the nomenclature or its interpretation changes.

Practical guide: What you need to import goods into Spain: customs controls, licences and registrations by product type. Requirements, deadlines and the steps, explained.

What we charge you: €299
Managora's fee: €299.00 (21% VAT incl.)
Tasa (official government fee): No official fee: the AEAT does not charge for issuing the BTI. If customs analyses or has experts examine the samples, or has to return them to you, it may charge those costs (art. 52.2 of the Union Customs Code): they are not included in the price and you pay them directly, in the amount customs sets in each case. Sending the sample to customs, if requested, is also at your expense.
Processing time: Customs has 30 days from receiving the application to accept it and, once accepted, a maximum of 120 days to decide and notify. It can extend that period by up to 30 more days if it tells you before it runs out, and go beyond it if a laboratory analysis is needed. The BTI is valid for 3 years from when it takes effect.
Where it is filed: AEAT, Sede electrónica: Solicitud de información arancelaria vinculante (IAV), procedimiento DD02 ↗
What you receive: Application

Cost breakdown: BTI (IAV) application 299 € (VAT included) for one product or a family of products whose differences do not change the classification. If you have several products with different codes, each needs its own application. No official fee: the AEAT does not charge for the BTI. Any analysis or expert examination of samples and their return, if customs carries them out, you pay separately..

Binding Tariff Information (BTI, IAV in Spain): application to customs to fix your product's TARIC code: how is it filed?

1Answer the questions (about 15 minutes) and upload the product's technical data sheet and photos.
2If any answer shows that customs would not accept the application, we tell you before you pay.
3Payment: 299 € (VAT included) for one product or a family of products with the same classification.
4Sign on our website the authorisation for us to file the application on your behalf. We never ask for your digital certificate.
5We study the classification against the TARIC, its notes and the BTIs already published in the European Commission's database, and draft the application on the official form: technical description, composition, function, manufacturing process and a reasoned proposed code. The brand, the model and anything else you want kept private go in the confidential box.
6We file it with the AEAT as your representative and send you the receipt.
7We follow the case: if customs asks for more information or a sample, we let you know and prepare the reply (you send the sample). When the BTI is notified, we send it to you and explain what it covers and how to use it.

Which documents do you need?

•Technical or data sheet of the product and, if the classification depends on its composition, the analysis that proves it, if you have one.
•Photos of the product, its details, the label and the packaging.
•Drawings, catalogue or brochure, if you have them.
•A sample, only if customs asks for one: you send it.
•Authorisation for us to file the application as your representative: you sign it on our website.

Legal basis and things to bear in mind

What the BTI gives you: it binds customs and you for 3 years on the product's classification, only in favour of the holder and only for declarations lodged after it takes effect. To rely on it, the holder must be able to prove that the goods declared correspond in every respect to those described (Regulation (EU) 952/2013, art. 33).
What it does not give you: it does not correct declarations already lodged, it does not fix the origin (that is what Binding Origin Information is for) or the customs value, and on its own it does not protect you from an anti-dumping duty, which depends on the product description and the origin set by each measure. The customs declaration is lodged by your company or by a registered customs representative; we leave the BTI ready for you to use in it.
When it ends before the 3 years: it ceases to be valid if the nomenclature changes or a classification measure is adopted; customs revokes it if it no longer fits the explanatory notes, a judgment of the Court of Justice of the EU or a Harmonised System classification opinion, and annuls it if it was based on incorrect or incomplete information from the applicant. It cannot be amended, and the holder cannot ask for it to be revoked (art. 34).
If the BTI is revoked or ceases to be valid because of a classification measure, you can keep using it for up to 6 months for binding contracts concluded before, by applying within 30 days to the customs authority that issued it. This does not apply if it ends because of a change in the nomenclature, and the measure itself may exclude or shorten that period (art. 34.9).
Each application covers a single product or a family of products whose differences do not change the classification, and customs will not accept a second application for the same goods if there is already one in your name. By filing it you agree to the BTI being published in the European Commission's database, except for the data marked as confidential.
It is not the binding written tax ruling from the Dirección General de Tributos: tariff classification and origin are governed by the Union Customs Code (Ley General Tributaria, art. 88.8).
The BTI can be challenged with a recurso de reposición (appeal for reconsideration) or a reclamación económico-administrativa (tax tribunal claim) within one month of notification. The Managora law firm handles it, as a separate engagement quoted in advance.

Binding Tariff Information (BTI, IAV in Spain): application to customs to fix your product's TARIC code: frequently asked questions

Binding Tariff Information (BTI, IAV in Spain): application to customs to fix your product's TARIC code: how much does it cost?

We charge you €299: our fee plus, where applicable, the fixed official tasa we advance. BTI (IAV) application 299 € (VAT included) for one product or a family of products whose differences do not change the classification. If you have several products with different codes, each needs its own application. No official fee: the AEAT does not charge for the BTI. Any analysis or expert examination of samples and their return, if customs carries them out, you pay separately.. Managora's fee is €299.00, 21% VAT included (€247.11 net + €51.89 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No official fee: the AEAT does not charge for issuing the BTI. If customs analyses or has experts examine the samples, or has to return them to you, it may charge those costs (art. 52.2 of the Union Customs Code): they are not included in the price and you pay them directly, in the amount customs sets in each case. Sending the sample to customs, if requested, is also at your expense..

Binding Tariff Information (BTI, IAV in Spain): application to customs to fix your product's TARIC code: how long does it take?

Customs has 30 days from receiving the application to accept it and, once accepted, a maximum of 120 days to decide and notify. It can extend that period by up to 30 more days if it tells you before it runs out, and go beyond it if a laboratory analysis is needed. The BTI is valid for 3 years from when it takes effect.

Binding Tariff Information (BTI, IAV in Spain): application to customs to fix your product's TARIC code: which documents do I need?

You need to have to hand: Technical or data sheet of the product and, if the classification depends on its composition, the analysis that proves it, if you have one., Photos of the product, its details, the label and the packaging., Drawings, catalogue or brochure, if you have them., A sample, only if customs asks for one: you send it., Authorisation for us to file the application as your representative: you sign it on our website.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with AEAT, Sede electrónica: Solicitud de información arancelaria vinculante (IAV), procedimiento DD02. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: AEAT, Sede electrónica: Solicitud de información arancelaria vinculante (IAV), procedimiento DD02 ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not AEAT, Sede electrónica: Solicitud de información arancelaria vinculante (IAV), procedimiento DD02, we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with AEAT, Sede electrónica: Solicitud de información arancelaria vinculante (IAV), procedimiento DD02.

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