Prior pricing decisions

For the purposes of determining the commodity code, the economic operator may request the decision of the Customs Service, entitled Prior tariff decision on the classification of the goods. Obtaining classification decisions is useful in cases of uncertainty about the correct commodity code or when the economic operator plans a long-term import activity with a particular type of commodity. That decision constitutes legally binding confirmation of the commodity code and in this respect provides certainty for the declarant as to the correctness of the classification. These decisions exclude the risk of erroneous classifications and simplify customs control, as they are binding on both customs and declarant. The tariff decision is valid for three years, ensuring predictability and simplification of the customs clearance process throughout this period.