There are special procedures for classifying imports and / or exports. It is important that goods are classified correctly according to the UK Tariff in order to clear Customs. There are penalties that could be levied if goods are incorrectly classified
on a Customs entry and in certain cases goods may be delayed and / or seized.
HMRC has recently updated Customs Notice 600 entitled Classifying your imports or exports. The notice cancels and replaces the previous version published in July 2011.
The notice also explains how to obtain a Binding Tariff Information (BTI) decision. A BTI is a written classification decision, given on request, which is legally binding on all customs administrations within the European Community for up to 6 years from
the date of issue.