No C 256/10 Official Journal of the European Communities 8. 10.81 
Proposal for a Council Regulation on the information provided by the customs auth­
orities of the Member States concerning the classification of goods in the customs 
nomenclature 
(Submitted by the Commission to the Council on 24 September 1981) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 43 and 235 thereof, 
Having regard to the proposal form the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the conditions under which traders are able 
to obtain from the customs authorities information on 
the interpretation or practical application of 
Community customs rules differ appreciably in the 
various Member States; whereas the legal effect of 
such information also varies considerably, depending 
on the Member State in which it is provided; 
Whereas this situation results in considerable 
distoritions of treatment between traders in the 
Community, depending on the Member State in 
which they operate; whereas such distortions of 
treatment are incompatible with the proper 
functioning of the customs union; 
Whereas it appears necessary, in order to ensure a 
measure of legal certainty for traders when carrying 
on their activities, to facilitate the work of the 
customs services themselves and secure more uniform 
application of Community customs law, to establish 
rules which oblige customs authorities to provide 
information which is binding on the administration 
under certain well defined conditions; 
Whereas the Council has already accepted the 
principle of the provision of information which is 
binding on the administration in Regulation (EEC) 
No 1697/79 of 24 July 1979 on the post-clearance 
recovery of import duties or export duties which have 
not been required of the person liable for payment on goods entered for a customs procedure involving the 
obligation to pay such duties ('); 
Whereas, in view of the scale of structural 
adjustments which would be required in most of the 
customs administrations of the Member States by the 
establishment of rules of general application 
regarding the provision of information which is 
binding on the administration, it appears desirable, 
however, at the present time, to limit the scope of the 
Community rules to be adopted to information 
concerning the classification of goods in the customs 
nomenclature; whereas this is the most important and 
most useful category of information for traders 
because of the highly technical nature of the 
Common Customs Tariff and the Community 
nomenclatures derived from it; 
Whereas it is necessary to specify precisely the 
procedure to be followed in order to enable infor­
mation provided by a customs authority concerning 
the classification of goods in the customs 
nomenclature to bind the administration; whereas it is 
also necessary to lay down the conditions governing 
the use of such information by the holder; 
Whereas information provided in accordance with the 
procedure laid down can bind the administration only 
in respect of the classification of the goods in 
question in the customs nomenclature; wheres such 
information cannot affect the rate of duty or any 
other measure deriving from that classification which 
apply at the time of completion of the customs 
formalities relating to those goods; 
Whereas, on grounds of sound administration, it is 
necessary to establish a time limit after which the 
information provided can no longer be relied upon by 
the holder thereof; whereas, however, the time limit 
laid down must correspond to the realities of inter­
national trade; whereas it is also necessary to lay 
down the conditions under which the information 
provided ceases to bind the administration before the 
expiry of that time limit, as a result of the adoption of 
Community measures amending the existing law or 
concerning the interpretation of that law; 
Whereas this Regulation deals with the conditions for 
providing and for using, within the customs territory 
of the Community, information concerning the classi­
fication of goods of every kind in the customs 
(') OJ No L 197, 3. 8. 1979, p. 1. 
8. 10.81 Official Journal of the European Communities No C 256/11 
nomenclature; whereas the Treaty does not empower 
the Community institutions to enact binding 
provisions on this matter; whereas it therefore seems 
necessary to base this Regulation also on Article 235 
of the Treaty, 
HAS ADOPTED THIS REGULATION: 
Article 1 
1. This Regulation lays down: 
(a) the conditions under which information concer­
ning the classification of goods in the customs 
nomenclature, hereinafter referred to as 'tariff 
information', may be obtained from the 
competent customs authorities of the Member 
States; 
(b) the legal effect of such information; 
2. For the purposes of this Regulation, 'customs 
nomenclature' means: 
— the Common Customs Tariff nomenclature; 
— the nomenclature for products subject to the 
Treaty establishing the European Coal and Steel 
Community; 
— the nomenclatures derived from the Common 
Customs Tariff which are established by specific 
rules relating to customs or agriculture. 
TITLE I 
General provisions 
Article 2 
1. Any natural or legal person may apply to the 
competent customs authorities for tariff information. 
2. Tariff information shall be provided to the 
applicant free of charge. However, expenditure 
incurred by the competent authority in analysing, or 
obtaining an expert's report on any samples sent to it 
and in returning them to the applicant may be 
charged to the latter. 
Article 3 
Where the conditions laid down in Articles 4 to 8 are 
fulfilled, the tariff information provided by the 
competent customs authorities shall be binding on the 
administration and shall constitute binding tariff 
information within the meaning of this Regulation. TITLE II 
Procedure for obtaining binding tariff information 
Article 4 
1. Applications for binding tariff information shall 
be made in writing to the competent customs 
authority of the Member State in which such infor­
mation is to be used. 
The competent administration in each Member State 
shall determine the form and procedure for drawing 
up the application referred to in the preceding 
subparagraph and shall designate the authority to 
which it must be submitted. 
2. The competent administration in each Member 
State may limit the number of goods which may be 
covered by a single application. 
Article 5 
1. Applications for binding tariff information shall 
include, inter alia, the following particulars: 
(a) The name and address of the applicant. Where 
the application is submitted by a natural or legal 
person acting on behalf of another person, the 
name and address of the latter shall also be 
shown on the application. 
(b) The particulars, including, where appropriate, the 
use to which the goods are to be put, which are 
necessary to enable the competent customs 
authority to reach a decision. 
Where classification of the goods in the customs 
nomenclature depends on the level of certain 
substances in the goods in question, that level 
and, where appropriate, the methods of analysis 
used for determining it shall be notified to the 
competent customs authority. 
(c) Where an application for binding tariff infor­
mation has been submitted in respect of identical 
goods in another Member State, the references 
relating to that application together with the 
classification determined in that Member State, 
where appropriate. 
2. The competent administration in each Member 
State may also stipulate that applications for binding 
tariff information shall indicate the customs office or 
offices at which the customs formalities relating to 
the goods in question are expected to be carried out. 
3. Requests for binding tariff information must, 
where appropriate, be accompanied by representative 
No C 256/12 Official Journal of the European Communities 8.10.81 
samples of the goods or, where samples cannot be 
taken because of the nature of the goods, by 
photographs, plans, catalogues and such other 
technical documents as may assist the competent 
customs authority to determine the classification of 
the goods in the customs nomenclature. 
Documents enclosed with applications shall, where 
appropriate, be accompanied by a translation into the 
official language or one of the official languages of 
the Member State concerned. 
4. Where the applicant wishes to obtain the 
classification of goods in one of the nomenclatures 
derived from the Common Customs Tariff which are 
established by specific rules relating to customs or 
agriculture, the application for binding information 
shall make express mention of the nomenclature in 
question. 
Article 6 
Where the competent customs authority to which an 
application for binding tariff information has been 
submitted considers that the application does not 
contain all the particulars needed to enable it to reach 
a decision, it shall invite the applicant to furnish the 
missing particulars, indicating that the application 
cannot be considered as it stands. 
Article 7 
Where the Member State to whose customs authority 
an application for binding tariff information is made 
considers it necessary for the purpose of ensuring 
uniform interpretation of the customs nomenclature 
under the best conditions, it shall take the measures 
necessary to submit the matter for examination by the 
Committee on Common Customs Tariff 
Nomenclature in accordance with Article 2 of 
Council Regulation (EEC) No 97/69 of 16 January 
1969 on measures to be taken for uniform application 
of the nomenclature of the Common Customs 
Tariff 0). 
Article 8 
1. Binding tariff information must be notified to 
the applicant in writing and must contain, inter alia, 
the following particulars: 
(a) The references relating to the application for 
information; 
(b) A precise description of the goods in question to 
enable them to be accurately identified at the time 
of completion of the customs formalities; 
(c) The levels of certain substances in the goods, 
where such indication is necessary to enable the 
O OJNoL 14,21. 1. 1969, p. 1. goods to be classified in the customs 
nomenclature, together with the methods of 
analysis on which the information is based; 
(d) The classification of the goods in the customs 
nomenclature; 
(e) The name and address of the person entitled to 
rely upon such information, hereinafter referred 
to as the 'holder'; 
(f) The date on which the information was supplied. 
2. Where the competent administration of the 
Member State in which the binding tariff information 
is to be used requires the applicant to indicate the 
customs office or offices in which he intends to 
complete the customs formalities relating to the goods 
in question, those offices must be indicated in the 
binding tariff information. In the absence of such 
requirement, the binding tariff information may be 
used in any customs office of the Member State in 
which it was supplied which is empowered to 
complete the customs formalities relating to the goods 
in question. 
TITLE III 
Legal effect of binding tariff information 
Article 9 
1. Binding tariff information may be relied upon 
only by the holder thereof or by a person acting on 
his behalf. It must be presented to the customs service 
at the time of completion of the customs formalities 
relating to the goods in respect of which the holder 
intends to rely upon such information. 
2. The holder of binding information may rely 
upon it in respect of particular goods only where it is 
established to the satisfaction of the customs service 
that the goods in question conform in all respects to 
those described in the information presented. 
Article 10 
1. Binding tariff information shall be binding on 
the administration only in respect of the classification 
of goods in the customs nomenclature. It shall be 
without prejudice to the rate or amount of import or 
export duties or other Community provisions which 
may be applied to the goods in question by virtue of 
that classification. 
2. Binding tariff information shall have effect only 
in regard to goods in respect of which the customs 
formalities are completed after the date on which 
such information is provided by the competent 
customs authority. 
8. 10.81 Official Journal of the European Communities No C 256/13 
3. Binding tariff information shall be devoid of 
effect where it is established that it was provided on 
the basis of inaccurate or incomplete data. 
Article 11 
Where binding tariff information indicates the 
customs office or offices at which it may be used, it 
shall be binding on the administration only where the 
customs formalities relating to the goods in question 
are completed at one of those offices. 
The customs authority which provided the binding 
tariff information may, however, authorize its use at 
other customs offices, on condition that prior 
application therefore is made by the holder. 
Article 12 
Without prejudice to the provisions of Articles 13 and 
14, binding tariff information may not be relied upon 
after a period of six years from the date on which it 
was provided. 
Article 13 
Where, as a result of the adoption of: 
— a Regulation amending the customs nomen­
clature; or 
— a Regulation determining the tariff classification 
of goods, 
binding tariff information previously supplied is not in 
conformity with Community law as thus established, 
such information shall cease to be binding on the 
administration from the date of entry into force of 
the Regulation in question. 
Article 14 
1. In addition to the cases referred to in Article 13, 
tariff information shall also cease to be binding on the 
administration where such information is no longer 
compatible with the interpretation of the customs 
nomenclature as a result of: 
(a) the adoption of any one of the following 
Community tariff measures: 
— amendment of the Explanatory Notes to the 
Common Customs Tariff; 
— adoption of a Community classification slip; 
— agreement reached in the Committee on 
Common Customs Tariff Nomenclature on 
the classification of goods, recorded in the 
minutes of the meeting at which it was reached and notified to the Member States 
through their Permanent Representations; 
or, 
(b) the transposition into Community law of the 
following international tariff measures: 
— amendment of the Explanatory Notes to the 
Customs Cooperation Council Nomenclature; 
— a classification opinion of the Customs 
Cooperation Council. 
2. Without prejudice to the provisions of 
paragraph 3, the date on which the administration 
ceases to be bound by binding tariff information, 
pursuant to paragraph 1, shall be the date on which 
the holder is informed that that information is not in 
conformity with one of the tariff measures referred to 
in paragraph 1. 
Holders of binding tariff information shall be 
informed that the latter is not in conformity with one 
of the tariff measures referred to in paragraph 1: 
— in the case of a tariff measure referred to in 
paragraph 1 (a), by a Communication from the 
Commission published in the Official Journal of 
the European Communities or, where the 
administration considers it necessary, by 
individual notification to the various holders of 
the binding information affected by the tariff 
measure adopted; 
— in the case of a tariff measure referred to in 
paragraph 1 (b), at the option of the 
administration, either by a notice of general 
application published, where appropriate, in an 
official national publication or by individual 
notification to the various holders of the binding 
tariff information affected by the tariff measure 
adopted. 
3. In the case of products in respect of which an 
import or export licence or advance-fixing certificate 
is submitted when the customs formalities are 
completed, the binding tariff information which 
ceases to be binding on the administration pursuant 
to paragraph 1 may continue to be relied on by the 
holder of the information during the remainder of the 
period of validity of that licence or certificate. 
In other cases, the binding tariff information which 
ceases to be binding on the administration pursuant 
to paragraph 1 may continue to be relied upon by the 
holder thereof for a period of six months from the 
date on which he is notified of its non-conformity, as 
provided in paragraph 2, where it is established to the 
satisfaction of the customs service that the holder 
concluded, on the basis of the binding tariff infor­
mation supplied to him and prior to the date of 
adoption of the tariff measure in question, 
No C 256/14 Official Journal of the European Communities 8.10.81 
(a) where such information is relied upon for the 
import of goods: 
— a binding contract for the purchase of the 
goods in question from a supplier established 
in a non-member country; or 
— a binding contract for the sale of the goods in 
question, in an unaltered state or after 
processing, to a customer established in the 
Community; 
(b) where such information is relied upon for the 
export of goods: 
— a binding contract for the sale of the goods in 
question to a customer established in a non-
member country; or, 
— a binding contract for the purchase of the 
goods in question from a supplier established 
in the Community. 
4. The application under the conditions laid down 
in paragraph 3 of the classification given in the 
binding tariff information shall have effect only in 
reagard to: 
— the determination of the import or export duties 
or the calculation of export refunds and any other 
amounts granted on imports or exports within the 
framework of the common agricultural policy; 
and 
— the use of import or export licences or advance-
fixing certificates which were already in existence 
on the date on which the information was 
provided to the holder under the conditions 
provided for in paragraph 2 and which are 
submitted at the time of completion of the 
customs formalities relating to the goods in 
question, on condition that such licences or certi­
ficates were issued on the basis of the said binding 
tariff information. 
5. Upon the adoption of one of the tariff measures 
referred to in paragraph 1, the administrations of the 
Member States shall take the necessary steps to 
ensure that binding tariff information is provided by 
the competent customs authorities only in conformity 
with the measure in question. 
The provisions of the preceding subparagraph shall 
apply even where a specific date is laid down for the 
entry into force of the tariff measure in question. 
6. In exceptional cases where there is a risk that 
the working of arrangements set up within the 
framework of the common agricultural policy may be jeopardized, the decision may be taken, in 
accordance, with the procedure laid down in Article 
36 of Regulation (EEC) No 136/66 (') and in the 
corresponding Articles of the orther Regulations on 
the common organization of the markets, to derogate 
from the provisions of paragraph 3. 
Article 15 
Where the competent customs authority amends 
binding tariff information for a reason other than 
those referred to in Articles 13 and 14 (1), the infor­
mation originally supplied shall cease to be binding 
on the authority from the date on which such 
amendment is notified to the holder. 
The provisions of Article 14 (3) shall, however, also 
apply. 
Article 16 
The provision of binding tariff information shall not 
preclude the customs service from carrying out, at the 
time of customs clearance, any inspection or analysis 
it considers necessary for the purpose of verifying 
that the goods presented in fact correspond to those 
in respect of which the information was provided. 
TITLE IV 
Final provisions 
Article 17 
Each Member State shall inform the Commission of 
the measures which it adopts for the purpose of 
implementing this Regulation. 
The Commission shall notify such information to the 
other Member States. 
Article 18 
This Regulation shall enter into force on 1 January 
1983. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
(') OJ No 172, 30. 9. 1966, p. 3025/66.