Challenging a BTI decision: the route, the deadlines and the money
You cannot amend an unwelcome BTI or give it up - only appeal. The route, the three-year time limits for repayment, and what recent EU rulings changed.
Customs has issued you a BTI with a code you disagree with. You cannot amend it, you cannot give it up, and applying again - in any member state - is prohibited. The only remedy is appeal. And while the appeal is pending, you keep declaring under the contested code and paying the duty. Is the appeal worth it? That depends on questions many holders ask too late. Why did one manufacturer win the 'parts' argument before the Court of Justice and still lose the case? Why did BTIs issued to other traders - even by the same customs authority - not protect an importer from a EUR 201,000 recovery claim? Why can a refund be lost simply because it was claimed after the judgment instead of during the appeal? And under which new EU ruling can a win apply from the day the BTI was issued? This article works through the whole dispute: the appeal route, the three-year time limits on repayment that run in both directions, the arguments that win and lose classification cases, and what is coming - including HS 2028, which will end every non-conforming BTI on 1 January 2028 with no period of grace.
