Analysis of aspects of uniform tariff classification : final report

The European Binding Tariff Information system (EBTI) is designed to provide legal certainty to traders with regard to the tariff classification prior to the goods actually being imported into or exported from the European Union. The study suggests that the current system does have some shortcomings. The identified shortcomings lead to unequal treatment of traders across Member States and have real consequences, both for traders and for the functioning of the internal market. A range of possible long-term solutions are identified and discussed in terms of their strength and weaknesses, including their ability to target the underlying drivers of the identified shortcomings.